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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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ANALISIS DAMPAK ANALISIS DAMPAK LEVERAGE, PERTUMBUHAN PERUSAHAAN, ROA, DAN FCF TERHADAP KEBIJAKAN DIVIDEN Aurelia Arini Arthatami; Ratna Herawati; Suhartono, Entot; Oktafiyani, Melati
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 4 No 1 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i1.478

Abstract

Membuktikan dampak Leverage, Pertumbuhan Perusahaan, Return On Asset, dan Free Cash Flow terhadap Kebijakan Dividen merupakan tujuan analisis ini diteliti. Sampel dari penelitian ini memakai entitas bisnis sektor financials di Bursa Efek Indonesia (BEI) periode 2019-2022 yang mencakup seluruh kriteria. Metode yang dipakai ialah metode purposive sampling. Metode pengujian data memakai analisis regresi linier multipel. Dari reaksi uji data yang dilakukan, memperlihatkan bahwa pertumbuhan perusahaan dan ROA memiliki dampak yang signifikan terhadap kebijakan dividen. Akan tetapi leverage serta free cash flow tidak memiliki dampak yang signifikan terhadap kebijakan dividen Kata Kunci: kebijakan dividen, leverage, pertumbuhan perusahaan, return on asset, free cash flow.
The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory Kusuma, Sherawanti Permata; Oktafiyani, Melati; Pamungkas, Imang Dapit; Ratnawati, Juli
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 1 (2024): March 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i1.8369

Abstract

This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and collusion. This study has a population of health companies listed on the IDX in 2018-2021. This study uses a quantitative approach. Based on the logistic regression analysis, the study finds that financial stability, change director, and arrogance affect FFR. On the other hand, external pressure, ineffective monitoring, auditor change, and collusion do not affect FFR. Keywords:Fraudulent financial reporting, Hexagon theory, Beneish M-Score
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Rahma Adijanto, Vebila Kalisa; Isthika , Wikan; Ratnawati, Juli; Oktafiyani, Melati
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.716

Abstract

Penelitian ini dengan jumlah observasi 179, meneliti pengaruh financial distress, profitability, dan leverage berpengaruh signifikan terhadap tax avoidance. Menggunakan pendekatan kuantitatif dan data sekunder yang digunakan dari perusahaan sektor pertambangan yang telah mempublikasikan laporan tahunan di situs resmi Bursa Efek Indonesia periode 2021-2023. Metode pengambilan sampel yang digunakan adalah purposive sampling dan menggunakan SPSS 25 untuk menganalisis data menggunakan teknik regresi linear berganda.. Hasil penelitian menunjukkan bahwa financial distress, profitability, dan leverage berpengaruh signifikan terhadap tax avoidance.
DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA: DETERMINANTS OF FIRM VALUE OF HEALTHCARE SECTOR IN INDONESIA Maylani, Rhizma Putri; Oktafiyani, Melati; Prajanto, Agung
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.667-680

Abstract

The study investigates the effect of financial performance (profitability, liquidity, and solvency) on firm value. The methodology employs a quantitative approach, utilizing secondary data from annual reports. The research focuses on healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study utilized purposive sampling methods to observe 98 company samples. The study employs multiple linear regression analysis to conduct hypothesis testing with IBM SPSS version 26 software. The analysis indicates that profitability significantly enhances the value of a firm. Liquidity significantly enhances the firm's value. The statement suggests that the effect of solvency on firm value is not significant. The contribution of this research is to provide information for investors in assessing companies in the healthcare sector to consider the importance of financial performance so that it can be used as a reference in making investment decisions, as well as provides insights for regulators in designing stategies to support the sustainable increase the value of healthcare sector companies in a competitive market.
Pengaruh Lingkungan,Kepuasan dan Pelatihan Kerja Terhadap Kinerja Pegawai Mila Sartika; Eva Ria Awaliyah; Melati Oktafiyani
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 7 No. 2 (2020): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v7i2.1250

Abstract

The company's long-term goal is to maximize employee performance, namely by improving the work environment, job satisfaction and job training so that the company's goals will be achieved. This study aims to analyze the influence of the work environment, job satisfaction and job training on employee performance in the Central Java Maritime Affairs and Fisheries Service. The population in this study amounted to 280 employees, using a sample of 165 employees. Methods of data analysis using multiple linear regression. The results of this study are that the work environment, job satisfaction and job training have a positive effect on employee performance
The Family-Owned Business Decision Making In Preserving Socioemotional Wealth Melati Oktafiyani; Nila Tristiarini; Hayu Wikan Kinasih; Mohamed Abdulwahb Ali Alfared
Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i2.20

Abstract

Regarding socioemotional wealth, which is derived from non-financial business elements, this study attempts to investigate the tax aggressiveness of public family-owned businesses in Indonesia. The effect of socioemotional wealth in terms of family engagement on tax aggression (measured by effective tax rate) and family generational stage as a moderator were assessed using a panel data set from 2010 to 2017 and moderated regression models using WarpPLS software version 6.0. The findings illustrate that the higher the involvement of the family in terms of ownership, management, and board of directors as well as a board of commissioners, the less tax aggressiveness. Furthermore, the findings imply that family involvement and tax behavior are not necessarily aligned and that these relationships are moderated by the family's generational stage. Considering that public family-owned business samples still exhibit the same traits as non-family-owned business, the next generation stage board of directors seems to be concerned about how aggressive tax behaviors may affect shareholder wealth and reputation.
Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue? RATNAWATI, JULI; Anna Sumaryati; Enny Susilowati Mardjono; Melati Oktafiyani
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.216-228

Abstract

Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.
Coal Mining Sub-Sectors in Taxation: An Overview of Characteristic Factors Permana, Cahya Bagus; Oktafiyani, Melati
Jurnal Penelitian Ekonomi dan Bisnis Vol. 7 No. 1 (2022): March 2022
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v7i1.4601

Abstract

Tax Avoidance is a legal effort made by companies to minimize the payment of their business tax obligations to the tax authorities by taking advantage of existing tax regulation loopholes or those that have not been regulated in statutory regulations. Even if this action is legal, the government does not want it because it is unable to optimize tax revenues. Moreover, the company will benefit from tax avoidance whenever possible. This study aims to determine whether firms’ characteristics variables influence tax avoidance. This study covers a population of 25 coal mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. Using a purposive sampling technique, eight coal mining companies were selected as part of this study. The study uses SPSS data processing tools, and the data is analysed by multiple linear regression analysis. The findings showed that the firm characteristics represented by the variables of size, leverage, age, and sales growth did not affect tax avoidance, while the profitability variable affected tax avoidance. The results indicate that the variability of firm characteristics may explain the Tax Avoidance of 18.9%, while the remaining 81.1% can be explained by other variables. Keywords:sizeprofitabilityleveragesales growthtax avoidance
ANALISIS FUNDAMENTAL CRYPTOCURRENCY TERHADAP FLUKTUASI HARGA PADA MASA PANDEMI Luxmana, David Bima; Oktafiyani, Melati
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8952

Abstract

This research analyzes cryptocurrency fundamentals during the pandemic COVID-19 significantly affected cryptocurrencies during a brief period of financial panic. Technological advances resulted in the shift of traditional currencies towards digitalization. Volume and market cap variables are used as independent variables. The cryptocurrencies in this study are Bitcoin, Ethereum, Binance Coin, Ripple, and Dogecoin, which have the top 10 largest market capitalization. The research data was taken on the CoinMarketcap.com website from the beginning of the pandemic in Indonesia in March 2020 – to February 2021. The results showed that the Market Cap of Bitcoin, Ethereum, Binance Coin, Ripple, and Dogecoin had a significant effect on the price. Furthermore, the volume of Bitcoin, Ethereum, Binance, and Dogecoin has an effect and is significant on the price. In comparison, Ripple Volume has no effect and is not significant to the price. This implies that highly speculatively priced cryptocurrencies have the same fundamental value as stock prices.
PENGARUH PERENCANAAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Cahyani, Keken Suci Adi; Oktafiyani, Melati; Septriana, Ira; Herawati, Ratna
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9768

Abstract

This analysis aims to examine the influence of tax planning and GCG on firm value in sector energy companies listed on the IDX for the period 2020-2022. The independent variable uses tax planning and GCG, while the dependent variable is firm value. Data obtained from consolidated financial reports of energy sector companies listed on the IDX for three research periods, namely 2020 - 2022, so that 51 samples were obtained for processing. Multiple liniear regression analysis was carried out to show the influence of the independent variable on the dependent variable. The results of the analysis show that tax planning has an effect on firm value, while institutional ownership, managerial ownership, independent commissioners and audit committees have no effect on firm value.
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 Tristiarini Nila Tristiarini 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