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All Journal Jurnal Bahana Manajemen Pendidikan BAKI (Berkala Akuntansi dan Keuangan Indonesia) 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) Dharma Ekonomi Jurnal Riset Akuntansi 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 Jurnal Akuntan Publik Journal of English Language Education
Reni Oktavia
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Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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.
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.
Perkembangan dan Efektivitas Early Warning System Berbasis Artificial Intelligence dalam Prediksi Financial Distress Perusahaan: Systematic Literature Review Rizka Dian Misary; Reni Oktavia; Ratna Septiyanti; Doni Sagitarian Warganegara
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.390

Abstract

Financial distress is a condition of declining financial health of a company that can develop gradually and lead to business failure if not detected early. With the increasing complexity of the business environment and the limitations of conventional statistical methods, Artificial Intelligence/AI is increasingly being adopted in the development of early warning systems (EWS) to predict financial distress. This study aims to examine the development of AI-based EWS research, identify the most widely used algorithms, and evaluate the effectiveness of AI models compared to conventional methods in predicting financial distress. The method used is a comprehensive systematic literature review of 15 relevant scientific articles. The results show that the paradigm has shifted from statistical models to machine learning and deep learning. Random Forest and Artificial Neural Network are the most widely used algorithms and have better predictive performance. This study offers a conceptual synthesis of the progress, effectiveness, and challenges of applying AI in predicting financial distress and opens opportunities for further research on the development of contextual and interpretative EWS.
Analisis Earning Management Pada Laporan Keuangan Interim Yang Terlambat Publikasi Nisrina Aisya Kesuma Putri; Tri Joko Prasetyo; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3496

Abstract

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.
THE EFFECTIVENESS OF USING EWA APPLICATION TO IMPROVE THE VOCABULARY MASTERY AT SMPN 2 TANJUNGANOM NGANJUK Reni Oktavia; Sujono SUJONO
Journal of English Language Education Vol 2 No 1 (2026): Journal of English Language Education
Publisher : Universitas PGRI Mpu Sindok

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

Abstract

After conducting an observation at SMPN 2 Tanjunganom, it was found that many eighth-grade students experienced significant difficulties in mastering English vocabulary. These difficulties include four main indicators: rote memorization, poor retention, misuse in context, and pronunciation. This study employed a quantitative approach with a quasi-experimental design, specifically the post-test only control group design. The post-test instrument consisted of 20 multiple-choice questions representing four vocabulary mastery problem indicators. The data were analyzed using descriptive and inferential statistics through the Independent Sample t-Test with the assistance of SPSS version 25. The results showed that the value of tcount > ttable (8,079 > 1.670) and the Sig. (2-tailed) value was 0.000 < 0.05. Therefore, the null hypothesis (H₀) was rejected and the alternative hypothesis (Hₐ) was accepted. This indicates that there is a significant difference in vocabulary mastery between students taught using the EWA application and those who were not.
Co-Authors Ade Widiyanti Al Kindi Ridwan Roni Aryan Danil Mirza. BR Ayu Dwiny Octary Dina Maryana Doni Sagitarian Warganegara 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 Rizka Dian Misary Sujono Sujono Tiyara Saghira Tri Joko Prasetyo Tri Lestari, Bunga Usep Syaifudin Usep Syaipudin Widya Rizki Eka Putri Yenni Agustina