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All Journal Jurnal Keuangan dan Perbankan Jurnal Edukasi dan Penelitian Informatika (JEPIN) JIA (Jurnal Ilmiah Akuntansi) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat
Oktavianti Oktavianti
Jurusan Akuntansi, Universitas Kristen Maranatha, Bandung
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NILAI PERUSAHAAN: DAMPAK INTERAKSI ANTARA PROFITABILITAS DAN RISIKO FINANSIAL PADA PERUSAHAAN MANUFAKTUR Meythi Meythi; Oktavianti Oktavianti; Riki Martusa
Jurnal Keuangan dan Perbankan Vol 18, No 1 (2014): January 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.548 KB) | DOI: 10.26905/jkdp.v18i1.771

Abstract

This research was aimed to examine and find out the empirical evidence of the impact of the interaction betweenprofitability and financial risk on firm value. Samples used in this research were manufactured companieslisted in Indonesia Stock Exchange in 5 years observation period (2007-2012). The total samples were 31companies. Sample election was done by using the purposive sampling method. The result of moderatedregression analysis (MRA) showed that there was no interaction effect between profitability and financial riskon firm value. Thus, the hypothesis of the research was not empirically supported.
Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company Verani Carolina; Oktavianti Oktavianti; Rini Handayani
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21886

Abstract

The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to measure corporate risk. This research also testing the connection between cash effective tax rate and future tax rate volatility. This research shows that tax avoidance activity would impact both corporate risk and future tax rate volatility. Hopefully, the result of this research would help the decision makers such as the company’s managers who plans to do tax avoidance and the investors in making investment.
Analisis Pemetaan Profil Badan Usaha Milik Desa Serta Potensi dan Permasalahannya di Bidang Pengelolaan Air Bersih: (studi kasus di BUMDes Kertajaya, Cianjur, Provinsi Jawa Barat) Hanny Hanny; Lidya Agustina; Ita Salsalina Lingga; Rapina Rapina; Yenni Carolina; Elyzabeth I Marpaung; Erna Erna; Herman Kambono; Lauw Tjun Tjun; Oktavianti Oktavianti; Enrico Goiyardi
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1: Maret 2020
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v2i1.2570

Abstract

Based on comparison data between 2017 and 2018, according to BPS (Statistic Central Data) the number of the poverty rate decreases in the villages is much higher than in urban areas. The role of the government does not escape here through the Ministry of Village, Development of Disadvantaged Regions and Transmigration in terms of encouraging all villages to have Village-Owned Enterprises (BUMDes). Although the BUMDes program has been launched since 2010, previous research shows that the BUMDes implementation program still not optimal. Departing from this condition, this research in the context of community service was created with the aim of mapping the profile of BUMDes, as well as finding the potential and controlling BUMDes and related business units. Meanwhile the issuing BUMDes is Kertajaya BUMDes, Cianjur Regency, West Java Province, while the business unit issued is PAB Tirta Jaya which is engaged in the provision of clean water. BUMDes Kertajaya has various potentials in the fields of clean water, tourism, agriculture, facilities and fisheries. Our research indicate that BUMDes Kertajaya have good governance but still have constraints such as limited internet facilities, units business funding, human resources regeneration, minimum number of operating income and limited infrastructure facilities. While the potential PAB Tirta Jaya to develop its business in the field of clean water supply is quite high, especially in terms of raw materials and marketing. Some of the obstacles faced by PAB Tirta Jaya are the currently inadequate equipment available for business development / expansion, the lack of operating profit, the difficulty of PAB Kerta Jaya in regenerating human resources, the business value of the PAB Tirta Jaya that is currently underway is not yet high.
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
Model Meta Ensemble dan Deep Learning untuk Prediksi Emiten LQ45 Hendra Bunyamin; Oktavianti Oktavianti; Meyliana Meyliana
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 9, No 1 (2023): Volume 9 No 1
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v9i1.63351

Abstract

LQ (Liquid) 45 merupakan indeks saham yang berisi 45 emiten yang dipilih berdasarkan pertimbangan likuiditas dan kapitalisasi pasar, dengan kriteria-kriteria sebagai berikut: telah tercatat di BEI minimal 3 bulan, aktivitas transaksi di pasar reguler yaitu nilai, volume, dan frekuensi transaksi, jumlah hari perdagangan di pasar reguler, kapitalisasi pasar pada periode waktu tertentu, dan keadaan keuangan dan prospek pertumbuhan perusahaan tersebut. Dengan mengetahui emiten-emiten yang akan masuk ke dalam indeks LQ 45, para investor akan sangat terbantu dalam merencanakan portofolio mereka di masa yang akan datang. Penelitian ini bertujuan membangun model prediksi bagi emiten-emiten yang akan masuk ke dalam LQ 45. Dataset terdiri dari ringkasan saham semua emiten dari 1 Februari 2015 sampai dengan Januari 2022 dan daftar emiten-emiten yang masuk ke dalam LQ 45 dari periode Agustus 2015-Januari 2016 sampai dengan Februari 2022-Juli 2022. Indeks LQ 45 sendiri diperbaharui setiap 6 bulan sekali; oleh karena itu, dalam penelitian ini model prediksi per 6 bulan dibentuk dan dilatih dengan 4-fold cross-validation. Model-model prediksi, yaitu HIVE-COTE 2.0, ROCKET, multi-layer perceptron, stacking recurrent neural networks, dan bi-directional recurrent neural networks memberikan hasil bahwa HIVE-COTE 2.0 HIVE-COTE 2.0 memberikan kinerja terbaik dalam precision, yaitu keunggulan sekitar 9% daripada model-model lainnya dalam memprediksi emiten-emiten jika kriteria yang dipertimbangkan adalah mengurangi false positive. Jika kriteria yang diutamakan adalah menjaga keseimbangan antara  mengurangi false positive dan false negative, maka model multi-layer perceptron dengan banyak neuron yang cukup besar (512) juga memberikan F1 score yang lebih tinggi 9% daripada model-model lain dalam memprediksi emiten-emiten yang akan masuk LQ 45.
Co-Authors Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Hanny Hanny Hendra Bunyamin Herman Kambono Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Lauw Tjun Tjun Lidya Agustina Meyliana Meyliana Meythi, Meythi Ranesa Thedya Rapina . Riki Martusa Rini Handayani Se Tin Sinta Setiana Steven Asher Verani Carolina Vinny Stephanie Hidayat Yenni Carolina