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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Proceeding SENDI_U Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Bina Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jumat Ekonomi: Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Audit Syariah (JAAIS) EKONOMIKA45 Dinamika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer
Melati Oktafiyani
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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Evaluasi Kualitas Sistem, Informasi dan Layanan Website Perguruan Tinggi sebagai Media Informasi Pemangku Kepentingan Yulita Setiawanta; Melati Oktafiyani
Jurnal Bisnis dan Ekonomi Vol 27 No 2 (2020): Vol. 27 No. 2 EDISI SEPTEMBER 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is aim to empirically the relationship between the statement on the readiness of the forms of statements related to communication, information and information dissemination on the research results of the satisfaction of users of information systems so that an understanding can be reached between the standard statement at an optimal value with the results of this study later. The data collection used in this study is survey method. The samples were undergraduate accounting students of Dian Nuswantoro University. The sample used in this study was representativeness with the Slovin formula and simple random sampling. Multiple linear regression as a data analysis tool. The results showed that the quality of information, system quality, service quality have an effect on the user satisfaction of Accounting Department’s website of Dian Nuswantoro University.
Peran Profitabilitas Dalam Memoderasi Tax Avoidance: Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia Melati Oktafiyani; Cahya Bagus Permana
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4069

Abstract

Tax avoidance is an action designed to reduce the amount of tax required by the corporation. However, the agency theory is that opportunistic managers may reduce tax obligations through complex transactions, allowing them to evade or pursue their own interests. Hence, the need to examine the relationship between firm size, profitability, and tax avoidance is evident. This study aims to assess empirical relationships using a sample of mining listed companies in IDX over the period 2014 to 2019, using moderated regression analysis. The findings indicate that firm size affects the tax avoidance, but this relationship is not moderated by profitability.
Video Animasi 2D sebagai Salah Satu Media Pembelajaran Huruf Hijaiyah dan Bahasa Arab pada TPQ Al Huda Wonodri Semarang Bella Kartika Sari; Atika Farhana Herdajanti; Rafita Yulianing Puspiyanti; Dzauqy Shifa; Muhammad Khusni Muzzamil; Melati Oktafiyani
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2021): Agustus
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

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Abstract

Education in the religious sciences, in particular the Hijaiyah letters, is essential as a readiness to be understood by humans as the basis of life to face life in the future. The difficulty encountered is quite reasonable as the Quran uses Arabic. Learning with the Quranic system usually takes place over relatively long or even years. It is neither effective nor efficient as far as teaching and learning are concerned. As a result, with the presence of new learning media through the use of computer technology, it is expected that they will be transformed into appealing learning for children. Therefore, the authors made interactive animation videos of hijiayah letter recognition, Arabic language in daily life, writing in Arabic, and calligraphy. Those interactive animation videos for kindergarten, elementary, and junior high school-age children at TPQ Al Huda Wonodri is beneficial in the teaching and learning process to be more fun and effective so that students are no longer bored in learning and attract students to understand better how to read hijaiyah letters well and correctly.
Pelatihan Pengelolaan Keuangan Rumah Tangga Mikro Pada Ibu-Ibu PKK Dengan Metode “COPLO” Hendri Hermawan Adinugraha; Nafilah Nafilah; Ferida Rahmawati; Mila Sartika; Wikan Isthika; Hayu Wikan Kinasih; Melati Oktafiyani
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2022): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimas_ekon.v3i1.2340

Abstract

The training program for micro-household financial management for peer-to-peer women using the “COPLO” method aims to provide explanations to PKK mothers about the urgency of planning and managing micro household finances, providing explanations to PKK mothers about the allocation of posts micro household finances that must be spent every month, starting from various sources of income to expenditure items, and providing training on the COPLO (Commitment to Envelope) method to make it easier for PKK mothers in managing micro household financial conditions every month . The results show that this program is very relevant to the conditions of partner needs in the field and can be implemented according to the planned event rundown. Based on the results of the evaluation of 30 participants who have participated in this activity, it can be concluded that there were 20 pre-activity people (66.67%) PKK RT. 05/06 women did not carry out directional financial management, and did not make an allocation of expenditure items each month. 90% of participants did not know about the COPLO (Commitment to Envelope) method related to household financial management. After the activity, the training participants began to understand the importance and benefits of allocating monthly expenditure items using the COPLO method, and participants began to try to apply the COPLO method for household financial management.
UPGRADING GURU-GURU RAUDHATUL ATHFAL (RA) SEMARANG TIMUR UNTUK MENINGKATKAN KUALITAS MANAJEMEN KEUANGAN BERBASIS IT Melati Oktafiyani; Yulita Setiawanta
ABDIMAS UNWAHAS Vol 6, No 2 (2021)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v6i2.5542

Abstract

Manajemen dalam suatu organisasi adalah kegiatan yang mencerminkan bagaimana kemampuan suatu organisasi dalam mengelola siklus operasionalnya, mengelola dokumen dan laporan yang informasinya dapat dimanfaatkan oleh pihak-pihak yang berkepentingan secara efektif dan efisien. Raudhatul Athfal (RA) sebagai salah satu organisasi untuk pendidikan formal anak usia dini dihimbau untuk selalu memenuhi Standar Nasional PAUD baik dalam manajemen/pengelolaan lembaganya, sumber daya manusia, maupun sistem pendidikannya. Manajemen atau tata kelola keuangan akademik RA menjadi salah satu siklus operasional yang sangat penting dalam rangka menciptakan RA yang berkualitas dan memenuhi standar nasional. Oleh karena itu, upgrading atau peningkatan kualitas atau mutu sumber daya dari RA, khususnya guru- guru menjadi langkah awal untuk perbaikan kualitas sumber daya manusia yang akan berdampak pada perbaikan pengelolaan atau manajemen suatu organisasi. Diharapkan daengan adanya kegiatan pelatihan pemanfaatan teknologi informasi dengan microsoft office, khususnya microsoft excel yang akan diikuti oleh guru-guru RA yang tergabung dalam Ikatan Guru Raudhatul Athfal (IGRA) ini dapat meningkatkan pengetahuan dan ketrampilan dalam tata kelola keuangan berbasis teknologi, dimulai dari pembuatan data base keuangan akademik, pembukuan sederhana, pelaporan keuangan, hingga pertanggung jawaban atas laporan keuangan. Hasil dari kegiatan ini yaitu Peningkatan dalam pemahaman dan pengoperasian fungsi-fungsi dalam Microsoft Office Excel yang dapat digunakan untuk penyusunan administrasi keuangan (laporan keuangan) sederhanaKata kunci: Ikatan Guru Raudhatul Alfath, Manajemen Keuangan, Teknologi, Upgrading 
PERAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2019 Ichmahtul Hidayah; Melati Oktafiyani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8288

Abstract

Financial performance is often associated with the level of achievement of company profits. Profit is used as a measure of the extent to which a company can implement the company's strategy which is used as a basis for analysis by investors in making decisions. The existence of a performance appraisal assists companies in developing corporate strategies to maximize performance and achieve company targets in increasing returns for shareholders. Therefore, this study aims to empirically examine the determinants of financial performance in terms of good corporate governance through managerial ownership, institutional ownership, independent commissioners and audit committees. Based on the purposive sampling method, this research has 17 mining companies listed on the IDX in 2017-2019. SPSS version 20 is a tool used for data processing to then be analyzed using multiple linear regression analysis. The findings of this study indicate that managerial ownership variables affect financial performance, while institutional ownership, independent board of commissioners and audit committee variables do not affect financial performance.
Pengaruh Self Atribution Bias, Mental Accounting, Familiarity Bias, Terhadap Pengambilan Keputusan Investasi (Studi kasus, Mahasiswa FEB UDINUS SEMARANG): Pengaruh Self Atribution Bias, Mental Accounting, Familiarity Bias, Terhadap Pengambilan Keputusan Investasi (Studi kasus, Mahasiswa FEB UDINUS SEMARANG) vioneta cattravelly Pandji; Entot Suhartono; Nila Tristiarini; Melati Oktafiyani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.2071

Abstract

Abstract. This study aims to examine the influence of Influence, Mental Accounting, Familiarity Bias, Self Attribution Bias on Investment Decision Making by providing evidence of an increasing number of investors in the capital market, especially among students. This research was conducted by Udinus Semarang using a questionnaire instrument that was processed using Regression Analysis, to Hypothesis Test. The results showed the influence of Mental Accounting, Familiarity Bias, Self Attribution Bias on Investment Decision Making shown by the increase or increase in the number of investors in Indonesia, especially in the young investor or student category Keywords: Mental Accounting, Familiarity Bias, Self Attribution Bias, and Investment Decision Making
PENINGKATAN TRANSAPARANSI KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) KELURAHAN JOMBLANG, KECAMATAN CANDISARI, SEMARANG MELALUI PEMANFAATAN TEKNOLOGI INFORMASI Hayu Wikan Kinasih; Melati Oktafiyani; Hermawan Triono; Bambang Minarso; Agung Prajanto
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3: September 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i3.2009

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business units that have a major contribution to the economy. Issues that often occur in MSMEs are related to the business sustainability of MSMEs. One of the reasons for this business sustainability is the financial condition of MSMEs. The problem that often occurs in MSMEs is the lack of ability and knowledge of MSME to manage their finances. Similar to what happened to MSMEs in Jomblang Village, Candisari District, MSME rarely recorded their transactions, resulting in loss of control in business activities, which affected business continuity. Community partnership activities carried out at the Jomblang MSMEs aim to increase the knowledge and ability of MSME actors in managing their businesses, especially in terms of finance. The implementation of the activity begins with survey activities, socialization, providing training, and continues with evaluation activities. The implementation of the results of the activities carried out is a web-based financial system application, which is expected to help facilitate MSME in carrying out their financial recording.
Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Manajemen Laba Veronica Simanjuntak, Ratna; Oktafiyani, Melati; Indah Hernawati, Retno; Hadi Saputra, Dian Festiana
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10888

Abstract

This research aims to determine the influence of tax planning and profitability on the earnings management of the transportation and logistics sector listed on the Indonesia Stock Exchange in 2017–2022. This study falls into the category of quantitative research. Purposive sampling was the method used for the sampling process. Thus, six companies in the transportation and logistics industry made up the sample. Documentation is the method of data collection that is employed. SPSS version 24 software was used to perform the data analysis for multiple linear regression. The results of this study reveal that tax planning has no effect on earnings management. while profitability has an effect on earnings management..
Dampak Pemberlakuan Insentif Dan Relaksasi Pajak Pandemi Covid-19 Terhadap Kinerja Keuangan Perusahaan Sektor Energi Ely Safrinawati, Ersa; Oktafiyani, Melati; Ratnawati, Juli; Purwantoro, Purwantoro
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10889

Abstract

The aim of this research was to determine the impact of the implementation of incentives and tax relaxation for the Covid-19 pandemic on financial performance as measured by profitability, output, implications of incentives and tax relaxation, debt capacity, capital stock and employee costs in energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. The population in this research is 66 companies in the energy sector listed on the Indonesia Stock Exchange from 2017 to 2022. The sampling technique used in the research was purposive sampling. The data analysis method used is Paired Sample T-test and Wilcoxon Signed-rank Tesst. The results of the research show that profitability, output and capital stock are different before and after determining incentives and tax relaxation. Meanwhile, there is no difference in tax rates and debt capacity before and after the establishment of incentives and tax relaxation for the Covid-19 pandemic.
Co-Authors Agung Prajanto Aisyah Amalia Al-Aziz Alifiya Zahra Irmaya Fani Anna Sumaryati Atika Farhana Herdajanti Aurelia Arini Arthatami Bambang Minarso, Bambang Bella Kartika Sari Cahya Bagus Permana Cahyani, Keken Suci Adi Dwiarso Utomo Dzauqy Shifa Ely Safrinawati, Ersa Enny Susilowati Mardjono Entot Suhartono Entot Suhartono Eva Ria Awaliyah Ferida Rahmawati Hadi Saputra, Dian Festiana Hayu Wikan Kinasih Hayu Wikan Kinasih Hendri Hermawan Adinugraha Hermawan Triono Ichmahtul Hidayah Imang Dapit Pamungkas Indah Hernawati, Retno Intan Miranda, Jesica Viranco Intan Miranda Viranco Ira Septriana Ira Septriana, Ira Isthika , Wikan Jesica Viranco Intan Miranda Juli Ratnawati Kartika Hendra Titisari Kartika Hendra Titisari Kusuma, Sherawanti Permata Lenni Yovita Lilis Setyowati Listiana Laelisakdiyah, Ana Luxmana, David Bima Machmuddah, Zaky Marcel Ruly Pratama Maylani, Rhizma Putri Mila Sartika Mila Sartika Mohamed Abdulwahb Ali Alfared Muhammad Khusni Muzzamil Nafilah Nafilah Ngurah Pandji Mertha Agung Durya Nila Tristiarini, Nila Permana, Cahya Bagus Purwantoro Purwantoro Rafita Yulianing Puspiyanti Rahma Adijanto, Vebila Kalisa Ratna Herawati Ratna Herawati Riesta Noviani, Gabriella Ika Sa'diyah, Darojatuz Zakiyyah Maisarotus Triono, Hermawan Veronica Simanjuntak, Ratna vioneta cattravelly pandji Wikan Isthika Wikan Isthika, Wikan Yovita, Lenni Yulita Setiawanta Zaki, Ananda Naufal