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All Journal Jurnal Bahana Manajemen Pendidikan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Collaborative Medical Journal (CMJ) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Dewantara: Jurnal Pendidikan Sosial Humaniora International Journal of Asian Business and Management (IJABM) Jurnal Riset Akuntansi Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Goodwood Akuntansi dan Auditing Reviu Jurnal Bisnis, Ekonomi Syariah dan Pajak
Reni Oktavia
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Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Analisis Kecenderungan Penggunaan Aset Serta Source Of Funds Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan BUMN yang terdaftar di BEI Selama Satu Dekade) Risa Aulia; Reni Oktavia; Usep Syaifudin; Ade Widiyanti; R. Weddie Andriyanto
Dewantara : Jurnal Pendidikan Sosial Humaniora Vol. 2 No. 1 (2023): Maret : Dewantara : Jurnal Pendidikan Sosial Humaniora
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/dewantara.v2i1.675

Abstract

Penelitian ini memiliki tujuan dalam temuan bukti kecenderungan kecurangan laporan keuangan melalui leverage ratio selama satu dasawarsa dengan periode tahun 2011 sampai dengan tahun 2020. Variabel kecurangan laporan keuangan dalam penelitian ini menggunakan F-Score model karena model ini dapat melakukan pengukuran akan kecenderungan laporan keuangan dengan tingkat kesalahan yang lebih rendah. Variabel tekanan diproksikan dengan leverage karena tingginya risiko kredit perusahaan berdampak terhadap ketidakmampuan perusahaan dalam mengembalikan dana pinjaman. Penelitian ini menggunakan populasi seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2011 – 2020, sedangkan pengumpulan data dilakukan dengan metode studi pustaka yang dilanjutkan dengan pembahasan dan analisis. Hasil penelitian menunjukkan bahwa leverage ratio memiliki pengaruh signifikan terhadap fraudulent financial statement pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2011-2022.
Pengaruh Net Interest Margin, Non-Performing Loan, dan Capital Adequacy Ratio terhadap Stabilitas Perbankan di Industri Perbankan Terdaftar di BEI 2019-2023 Inaya Tusifa; Reni Oktavia
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.868

Abstract

The stability of the banking sector is crucial in maintaining a country’s financial system and economic sustainability. This study analyzes the impact of Net Interest Margin (NIM), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR) on banking stability in Indonesia. The inconsistency of previous research findings indicates a research gap that requires further exploration. This study employs a quantitative approach using secondary data from financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 39 banks with 195 observations. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation, to ensure model validity. The results show that NIM positively but not significantly affects banking stability, while NPL has a negative and significant effect. CAR also significantly influences banking stability. Enhancing banking intermediation effectiveness through NIM and CAR can strengthen financial stability, whereas increasing credit risk, reflected in NPL, can weaken stability. This study provides insights for regulators and banking management in designing more effective policies to maintain banking sector stability in Indonesia.
Indikasi Perusahaan BUMN Melakukan Penghindaran Pajak Hafez Sadam Asturbewa; Reni Oktavia
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1296

Abstract

Penelitian ini memiliki tujuan mengetahui pengaruh Z-Score,Leverage,ROA,Firm Size Terhadap tax avoidance. Yang mana diketahui bahwa banyak sekali perusahaan-perusahaan melakukan penghindaran pajak yang mana ini bertujuan untuk menguntungkan perusahaan itu sendiri. Penghindaran pajak tidak selamanya ilegal atau dilarang ada juga penghindaran pajak yang legal dilakukan selama tidak melanggar undang-undang yang berlaku. Meskipun demikian terdapat banyak perusahaan yang melakukan indikasi penghindaran pajak, tak luput dengan perusahaan BUMN (Badan Usaha Milik Negara) yang meskipun di bawah naungan pemerintah masih ada dari pihak internal manajer melakukan praktek penghindaran pajak. Penelitian ini menggunakan data yang diambil di Annual Report dan laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2020. Yang mana populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) yaitu sebanyak 24 perusahaan BUMN. Teknik pengambilan sampel dilakukan dengan purposive sampling. Serta Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan pengujian menggunakan uji-f dan uji-t.
Pengaruh Return on Asset dan Related Party Transaction terhadap Fraudulent Financial Statement pada Perusahaan Konstruksi di Negara ASEAN Dina Maryana; Reni Oktavia
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.250

Abstract

This study aims to determine the effect of return on assets and related party transactions on fraudulent financial statements in construction sector companies listed on Stock Exchanges in ASEAN countries. The method in this study uses quantitative methods and data collection techniques, namely document analysis. The population in this study is a construction sector company listed on the Stock Exchange in ASEAN countries. Based on the research criteria, a sample of 120 companies was obtained. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test and t test. The results of the study show that return on assets has a positive effect on fraudulent financial statements. On the other hand, change in auditors and related party transactions have no effect on fraudulent financial statements. The coefficient of determination of 0.028 indicates the ability of ROA and RPT to explain changes in fraudulent financial statements of 2.8 percent, while the remaining 97.2 percent is explained by other factors.
Optimalisasi Transformasi Digital pada Strategi Pemasaran Usaha Mikro Kecil dan Menengah (UMKM) di Kota Bandarlampung Jihan Fatin Fadillah Lotte; Reni Oktavia; Ratna Septiyanti; Aryan Danil Mirza BR
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 2 (2025): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v3i2.1331

Abstract

This research aims to describe the implementation of digital transformation in marketing strategies among micro, small, and medium enterprises (MSMEs) in the culinary sector, using Nomnom Kitchen in Bandarlampung City as a case study. Employing a qualitative approach with data collection techniques including interviews, observations, and documentation, the research explores the firsthand experiences of business actors in transitioning from conventional to digital marketing. The findings reveal that MSME actors face complex dynamics throughout the digitalization process, involving internal challenges such as limited human resources and digital content management, as well as external opportunities like expanded market reach. Digital transformation emerges as a strategic tool that enhances promotional efficiency, strengthens customer engagement, and fosters a business model that is more responsive to technological advances. The study highlights the importance of digital training and the enhancement of entrepreneurial capacity to optimize the digital potential of MSMEs.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Proporsi Komisaris Independen terhadap Kinerja Perusahaan dengan Kualitas Laba sebagai Variabel Moderasi Muhammad Alghifari Amchu; Ade Widiyanti; Reni Oktavia; Kamadie Sumanda Syafis
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 3 (2025): MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i3.1424

Abstract

This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by earnings quality. The findings indicate that institutional ownership and the presence of independent commissioners exert a statistically significant influence on company performance, with earnings quality enhancing these relationships. This study enriches the discourse on corporate governance mechanisms within newly public firms and offers practical insights for both market regulators and investors.
Pengaruh Target Keuangan, Transaksi Pihak Berelasi, dan Rangkap Jabatan terhadap Kecurangan Laporan Keuangan Tri Lestari, Bunga; Reni Oktavia
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.4177

Abstract

Purpose: This study aims to determine whether manufacturing companies in the consumer goods industry, classified as family businesses and listed on the Indonesia Stock Exchange, can detect financial statement fraud through financial targets, related-party transactions, and CEO dualism. Research Methodology: This study employed a quantitative approach. Based on the research criteria, the sample comprised of 11 companies. The data analysis included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. Results: The findings indicate that managerial overlap and financial targets influence financial statement fraud. Conversely, related-party transactions do not influence financial statement fraud. Limitations: The variables in this study explain 42.8% of the variance in discretionary accruals, as indicated by a coefficient of determination of 0.428. The remaining 57.2% were attributed to other factors. Contribution: This study is expected to provide a deeper understanding of the potential for financial statement fraud. Therefore, management, owners, and other stakeholders should be better prepared to prevent fraud and enhance corporate resilience.
Co-Authors Ade Widiyanti Al Kindi Ridwan Roni Aryan Danil Mirza. BR Ayu Dwiny Octary Dina Maryana Erick Caesarrani Asmara Fadhilah Hafez Sadam Asturbewa Inaya Tusifa Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Liza Alvia Maheswari, Anandia Ayu Muhammad Alghifari Amchu Nisrina Aisya Kesuma Putri R. Weddie Andriyanto Ratna Septiyanti Risa Aulia Tiyara Saghira Tri Joko Prasetyo Tri Lestari, Bunga Usep Syaifudin Usep Syaipudin Widya Rizki Eka Putri Yenni Agustina