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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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Efektivitas Pengelolaan Dana Desa Kecamatan Tuntang: Perspektif Teori Keagenan Zaki, Ananda Naufal; Oktafiyani, Melati; Yovita, Lenni
Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Maret 2023
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v2i1.7523

Abstract

This study aims to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund management in the Tuntang District. The effectiveness of village fund management is a measurement to see the level of success of the village government in managing village funds following planning, implementation, and supervision. The method of analysis in this study is multiple linear regression analysis using primary data from the questionnaire. The population in this study were all village officials, the Village Consultative Body and community leaders in Tuntang District. This study used a purposive sampling method with a total sample of 204 respondents. The results showed that accountability, transparency, and community participation affected the effectiveness of village fund management in the Tuntang District. Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, transparansi, partisipasi masyarakat terhadap efektivitas pengelolaan dana desa di Kecamatan Tuntang. Efektivitas pengelolaan dana desa adalah suatu pengukuran untuk melihat tingkat keberhasilan pemerintah desa dalam melakukan pengelolaan dana desa sesuai dengan perencanaan, pelaksanaan, dan pengawasan. Metode analisis pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan data primer hasil dari kuesioner. Populasi pada penelitian ini yaitu keseluruhan perangkat desa, Badan Permusyawaratan Desa dan tokoh masyarakat yang berada di Kecamatan Tuntang. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 204 responden. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, partisipasi masyarakat berpengaruh terhadap efektivitas pengelolaan dana desa di Kecamatan Tuntang. Keywords:akuntabilitas, transparansi, partisipasi masyarakat, efektivitas pengelolaan dana desa
Analisa Komparatif Kinerja Keuangan Sebelum dan Sesudah Merger atau Akuisisi Perusahaan di Indonesia Listiana Laelisakdiyah, Ana; Oktafiyani, Melati; Dapit Pamungkas, Imang; Kinasih, Hayu Wikan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10077

Abstract

This study aims to analyze and compare the financial performance of Indonesian companies before and after a merger and acquisition (M&A) event, using a comparative descriptive quantitative approach. The research population includes companies listed on the Indonesia Stock Exchange, with a sample of 36 public companies that underwent M&A between 2021 and 2023. Financial performance is measured using four key financial ratios, namely Liquidity (Current Ratio), Solvability (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return On Assets). Due to non-normal data distribution, the Wilcoxon Signed Ranks Test was used for hypothesis testing. The results indicate that the Current Ratio (CR), Total Asset Turnover(TATO), and Return on Assets (ROA) showed no significant difference before and after M&A, suggesting that liquidity, operational efficiency, and profitability remained relatively stable post-consolidation. Conversely, the Debt to Equity Ratio (DER) showed a significant difference, indicating a notable change in the company’s capital structure after the M&A event, possibly due to adjustments in funding composition like increased debt or equity restructuring. Overall, M&A has not fully managed to enhance short-term efficiency and profitability, but it significantly impacts the capital structure and contributes to long-term financial stability.
Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Sa'diyah, Darojatuz Zakiyyah Maisarotus; Isthika, Wikan; Triono, Hermawan; Oktafiyani, Melati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Abstract

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.
Pengaruh Profitabilitas, Capital Intensity, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak Marcel Ruly Pratama; Purwantoro; Melati Oktafiyani; Lilis Setyowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8186

Abstract

This research aims to identify the impact of capital intensity, company size, profitability and sales growth on tax aggressiveness in consumer non-cyclical sector companies listed on the IDX during the period 2020 to 2023. This type of research is quantitative, with secondary data obtained from the company's financial statements. The population in this research is consumer non-cyclical sector companies listed on the IDX for the period 31 December 2023. There are 125 companies in the study's population. During the study period, 152 data points were sampled using the purposive sampling method. Data analysis technique using panel data regression using Eviews version 12. The results capital intensity variable has an effect on tax aggressiveness. While profitability, company size, and sales growth do not have an effect on tax aggressiveness.
Peran Mekanisme Corporate Governance dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia Alifiya Zahra Irmaya Fani; Melati Oktafiyani; Purwantoro; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8966

Abstract

This study aims to examine the effect of the implementation of Good Corporate Governance (GCG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. GCG in this study is proxied through five indicators, namely the board of directors, independent board of commissioners, audit committee, external audit quality, and institutional ownership. Meanwhile, financial performance is measured using Return on Assets (ROA). The number of samples in this study was 87 companies, and the analysis method used was multiple linear regression. The results showed that only the board of directors variable had a significant effect on ROA. This shows that the role of the board of directors is quite important in determining the efficiency and financial performance of the company. Meanwhile, the variables of independent commissioners, audit committees, and institutional ownership do not show a significant influence on the company's financial performance.
Literasi Keuangan, Perilaku Keuangan, dan Pendapatan Terhadap Keputusan Investasi pada Mahasiswa Akuntansi Udinus Aisyah Amalia Al-Aziz; Ira Septriana; Ngurah Pandji Mertha Agung Durya; Melati Oktafiyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.9201

Abstract

This study aims to analyze the influence of financial literacy, financial behavior, and income on the investment decisions of undergraduate accounting students at Dian Nuswantoro University. The background of this study is based on the increasing trend of investment among Gen Z and various findings from previous studies on the factors that influence investment decisions. This study employs a quantitative approach using a survey method via a questionnaire administered to 92 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression analysis with the assistance of SPSS 27. The results indicate that financial behavior and income have a positive and significant influence on investment decisions, while financial literacy does not have a significant influence. These findings confirm that attitudes and actual financial conditions play a more dominant role in shaping students' investment decisions than their level of financial knowledge. This study has important implications for financial education and the promotion of healthy financial behavior among students.
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