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All Journal Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Kajian Akuntansi Buletin Sumber Daya Geologi Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS JRA: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi International Journal of Environmental, Sustainability, and Social Science Educoretax Journal of Social Research Jurnal Inovasi Masyarakat Kajian Moral dan Kewarganegaraan Jurnal Akuntansi AKUNESA Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Electronic Journal of Education, Social Economics and Technology Jurnal Perpajakan dan Keuangan Publik Jurnal Akuntansi
Evi Octavia
Universitas Widyatama
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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PENGARUH NILAI CADANGAN PANAS BUMI TERHADAP KELAYAKAN PROYEK PENGEBORAN SUMUR EKSPLORASI OLEH PEMERINTAH BERDASARKAN PERBANDINGAN BIAYA DAN PENDAPATAN NEGARA: STUDI KASUS PROYEK NAGE, KABUPATEN NGADA, PROVINSI NUSA TENGGARA TIMUR: GEOTHERMAL RESOURCES EFFECTS ON PROJECT FEASIBILITY OF EXPLORATION WELL DRILLING BY THE GOVERNMENT BASED ON STATE COST AND REVENUE COMPARISON: A STUDY CASE OF NAGE PROJECT, NGADA REGENCY, EAST NUSA TENGGARA PROVINCE Evi Octavia; Sinulingga, Iman K; Husin Setia Nugraha; Fitri Purnamasari Liveta
Buletin Sumber Daya Geologi Vol 18 No 2 (2023): Buletin Sumber Daya Geologi
Publisher : Pusat Sumber Daya Mineral Batubara dan Panas Bumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47599/bsdg.v18i2.361

Abstract

The three main problems in Indonesia's geothermal development include selling price issues, working area tenders, and high upstream risks. These three will lead to one condition: geothermal projects cannot reach their economic level. The Government of Indonesia (GoI) has initiated the Government Drilling Program to reduce high upstream risks. In addition to the main objective of reducing geothermal upstream risk, this program can indirectly generate state revenue. It is necessary to evaluate the program not only from a technical perspective but also from a financial point of view. Stakeholders could consider the evaluation results when making decisions about the continuity of this program. This financial evaluation will assess whether the costs incurred as an investment generate the desired rate of return. In this case, it compares the costs incurred by the GoI from the state budget (APBN) and the revenues obtained by the GoI from tax and non-tax. The Indonesiaost ratio (BCR) value is a parameter indicator of its assessment. The study results show that the BCR value of the government's cash flow from the Nage Project is 2.1. This value indicates that every rupiah of costs incurred by the government in the project will generate more than twice as much state revenue. Using the rate of return parameter, namely the Internal rate of Return (IRR), this project produces a value almost double the rate of return determined if the project uses the state budget. In addition, the Nage Project's valuation based on the Net Present Value (NPV) shows a positive value (NPV> 0). Based on those three indicators, the Government Drilling Program, especially the Nage Project, is feasible to continue. However, when viewed from the developer's cash flow perspective, the Nage Project of 30 MWe is still not attractive to private developers in Indonesia because the value of the project feasibility indicator is negative or –the rate of return is still below the desired value (IRR < MARR - Minimum Attractive Rate of Return ). The project is still feasible to be continued by developers from state-owned enterprises (SOE), which usually have lower MARR values. In addition, SOE has privileges in loan and depreciation parameters compared to private developers.
Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information Octavia, Evi; R. Ait Novatiani; Rachmawati, Rima
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2263

Abstract

This research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the quality of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality. Multiple linear regression is used in this study's data analysis for both descriptive and verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616. The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be. The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed.
Pengaruh Audit Internal dan Kepemimpinan Beretika Terhadap Implementasi Good Corporate Governance Serta Dampaknya pada Kinerja Perusahaan Novatiani, Ait; Rachmawati, Rima; Octavia, Evi; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9282

Abstract

The performance of BUMNs is not optimal because there are still many BUMNs that experience losses. Company performance has long been a source of discussion. Thus, the purpose of this research is to analyse the relationship between internal audit, ethical leadership and the implementation of good corporate governance in improving company performance. The population of this study were 36 BUMNs in Indonesia, with a sample size of 182 respondents, selected using saturated/census sampling techniques. Data were obtained by online surveys through google forms and direct visits to several BUMNs, then analysed using SEM-PLS. The type of question used in this research is a closed question. The results prove that internal audit affects the implementation of good corporate governance and company performance. Ethical leadership affects the implementation of good corporate governance and company performance. Furthermore, the research results prove that the implementation of good corporate governance has an influence on company performance. This research can contribute to BUMNs in Indonesia, especially in improving the performance of their companies, increasing the trust of investors, stakeholders, and society in general to BUMNs.
The influence of internal company factors on capital structure: An empirical study of the IDX80 Index for the 2019-2023 period Safitri, Nur Khofifah; Octavia, Evi
Educoretax Vol 5 No 11 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i11.1954

Abstract

Capital structure a crucial role because it directly impacts a company's financial position. Capital structure is a fundamental factor related to a company's funding decisions, both through long-term and short-term debt. This study aims to analyze the effect of sales growth, profitability as measured by Return on Assets (ROA), and asset structure as measured by Tangibility Assets (TA), on capital structure as measured by Debt to Equity Ratio (DER). This study employed a quantitative approach with a purposive sampling technique. The population of the study was 32 companies listed on the IDX80 Index during the 2019–2023 period, resulting in a total of 160 samples. The analysis used panel data regression with Eviews 13 software. The results showed that sales growth, profitability, and asset structure did not affect capital structure in companies listed on the IDX80 index during that period.
Cost Analysis and Determinants of Inefficiency of Hemodialysis Services Dwi Suwondo; Evi Octavia
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2668

Abstract

This study aims to analyze the cost of hemodialysis services in patients with Chronic Kidney Failure (CKD) at Dr. Abdul Radjak Purwakarta Hospital using the Activity-Based Costing (ABC) approach with a bottom-up method. In addition, this study also identifies inefficiency factors through Value Stream Mapping (VSM) analysis. This study is quantitative descriptive research that aims to determine the value of independent variables, either one or more variables, without making comparisons with other variables. The results of the study showed that the cost of hemodialysis units amounted to Rp 949,048 per action, consisting of direct costs of Rp 752,513, direct resources overhead of Rp 131,498, and indirect resources overhead of Rp 65,037. The largest cost component comes from the labour-related aspect, accounting for 62.7% of the total direct costs, followed by service-related (24.2%) and non-functional unit employee costs (75.72% of indirect overhead). The efficiency of the service process reached 92%, but it was found that 8% of non-value added activities mainly occurred in the registration and final administration process. A comparison between ABC's unit cost and INA-CBG's rate shows a cost difference, with a cost recovery rate of 99%, which means hospitals have a deficit of 1% per procedure. The results of this study confirm the importance of using the ABC method in the calculation of hospital service costs as well as the integration of lean approaches to improve operational efficiency and accuracy of financial decision-making in the hemodialysis service unit.
Improving Organizational Performance Assessment through the Balanced Scorecard Approach at PERUMDAM Tirta Mukti Cianjur Regency Risa Estiya Fitri; Evi Octavia
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.1006

Abstract

This research aims to analyze the performance of the Regional Drinking Water Company (PERUMDAM) Tirta Mukti in Cianjur Regency using the Balanced Scorecard (BSC) approach, which consists of four main perspectives: financial, customer, internal business processes, and learning and growth. This study uses a descriptive quantitative approach with data collected through documentation and interviews with employees, as well as internal company document analysis. The results show that from the financial perspective, PERUMDAM Tirta Mukti has maintained financial stability through increased operational revenue and efficient cost management. From the customer perspective, there has been an improvement in service coverage and active customer growth, although customer loyalty still requires strengthening. In terms of internal business processes, the company has successfully reduced water loss and maintained stable service hours. Meanwhile, in the learning and growth perspective, there has been a significant increase in employee training and training cost ratios, reflecting the company’s commitment to improving human resource quality. Overall, PERUMDAM Tirta Mukti's performance is categorized as “healthy” based on the Ministry of Public Works and Housing (PUPR) indicators (2021). The Balanced Scorecard approach proves effective in providing a comprehensive overview of strategic performance in regional water service companies.
PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI, KEHADIRAN PROGRAM STUDI BARU BERBASIS DIGITAL DAN KARAKTERISTIK GEN Z TERHADAP MINAT KULIAH DI PROGRAM STUDI AKUNTANSI Intan Melinda; Evi Octavia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7102

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan software akuntansi, kehadiran program studi baru berbasis digital, dan karakteristik Generasi Z terhadap minat siswa untuk melanjutkan kuliah pada program studi akuntansi. Fenomena penurunan minat siswa pada prodi akuntansi akibat adanya mismatch antara karakteristik Generasi Z yang dinamis dengan persepsi tradisional profesi akuntansi yang dianggap kaku dan terancam otomatisasi, di tengah gempuran pilihan program studi baru berbasis digital yang lebih menarik menjadi dasar dilakukannya penelitian ini. Metode yang digunakan adalah metode kuantitatif dengan jenis penelitian deskriptif dan verifikatif melalui pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 856 siswa kelas XI SMA Negeri di Kota Tasikmalaya sebagai sampel penelitian. Teknik analisis data menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa penggunaan software akuntansi, kehadiran program studi baru berbasis digital, dan karakteristik Generasi Z memiliki pengaruh positif dan signifikan terhadap minat siswa memilih program studi akuntansi dengan nilai R2 sebesar 60,3%. Hal ini mengindikasikan bahwa persepsi siswa terhadap kemudahan teknologi dan relevansi program studi dengan karakteristik generasi Z menjadi faktor penentu dalam pengambilan keputusan pendidikan tinggi. Penelitian ini menyarankan agar institusi pendidikan melakukan reposisi kurikulum yang lebih adaptif terhadap teknologi digital untuk meningkatkan daya tarik jurusan akuntansi di mata Generasi Z.
Accounting Systems, Human Resource Competence, and Transparency in Islamic Firms: Impact on Financial Reporting Quality and Stakeholder Trust R. Ait Novatiani; Rima Rachmawati; Evi Octavia
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.57928

Abstract

This study examines how accounting information systems (AIS) and human resource competence (HRC) shape transparency and, in turn, financial reporting quality (FRQ) and stakeholder trust in Islamic firms. Grounded in agency, stakeholder, and Islamic accountability perspectives, the model positions transparency as a mechanism translating internal capabilities into credible reporting and relational legitimacy. Data were collected through a cross-sectional questionnaire survey of 148 key informants from 37 Islamic firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AIS and HRC positively influence transparency, transparency improves FRQ, and both FRQ and transparency increase stakeholder trust. Bootstrapped indirect effects support the mediating role of transparency in the AIS/HRC–FRQ relationships and confirm a significant serial mediation pathway from AIS and HRC to trust through transparency and FRQ, suggesting partial mediation. By showing that trust is built through openness and information quality, the study clarifies why system upgrades or training may fail when disclosure practices remain weak or inconsistent. These findings extend prior FRQ research by integrating transparency and stakeholder trust as outcomes aligned with amanah, sidq, and adl. Practically, Islamic firms should invest in integrated AIS, competency development, disclosure SOPs, and standardized Sharia-related reporting to strengthen credibility and stakeholder confidence.
Anticipating Technological Unemployment among Accounting Students in the AI Era Meiliana Suparman; Susi Meriyani; Singgih Bayu Indra Hermawan; Evi Octavia; Khomsiyah; Wirawan Endro Dwi Radianto; Yuana Jatu Nilawati
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p195-204

Abstract

The increasing integration of artificial intelligence (AI) in the accounting profession has raised growing concerns about job displacement, particularly among student preparing to enter the workforce. This study examines how accounting students perceive AI-driven automation and how these perceptions shape career anxiety, role preferences, and adaptive strategies through the lens of Technological Unemployment Theory (TUT). Based on survey data from 370 undergraduate accounting students in Indonesia, the study identifies a mechanism in which perceived task automatability increases anticipatory unemployment anxiety, leading to career reorientation. Students primarily associate AI with the automation of routine, standardized, and entry-level accounting tasks, generating concerns about reduced job opportunities and intensified competition prior to labor market entry. Rather than disengaging from the profession, students respond through adaptive career reorientation toward analytical, judgment-based, and technology-integrated roles, alongside proactive strategies such as upskilling, digital competence development, and intentions to pursue further education as human capital investment. By demonstrating that technological unemployment can operate as a pre-employment cognitive process, this study extends TUT beyond post-displacement labor outcomes and highlights the importance of aligning accounting education with AI-responsive career pathways to support adaptive, rather than fear-driven, workforce preparation.
An Analysis of the Factors Influencing Non-Performing Loans at Perumda BPR Garut Riska Rahmanisa; Evi Octavia
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2790

Abstract

This research was organized under the title: "An Analysis of the Factors Influencing Non-Performing Loans at Perumda BPR Garut". Reviewing the importance of controlling the non-performing loans (NPL) level in banks, this study aims to obtain data and information regarding the factors that influence non-performing loans at Perumda BPR Garut. The object of this research is Perumda BPR Garut and what is studied is related to the factors that influence non-performing loans at Perumda BPR Garut. In this research, the authors employed multiple linear regression techniques to analyze the data with questionnaires as technique to collect the data. The outcomes of the research lead to the conclusion that the factors affecting non-performing loans at Perumda BPR Garut are external factors consisting of the dimensions of the debtor’s character, the debtor’s business conditions and the debtor’s managerial ability. So that banks need to provide guidance to customers who fall into the category of non-performing loans.
Co-Authors Abthoni, Angie Septiyani Acep Komara Ade Restu Rukyah Asep Saepudin Che Rosmawati Che Mat Dini Verdania Latif Dini Verdania Latif Dini Verdania Latif Dwi Suwondo Fitri Purnamasari Liveta Fitri Purnamasari Liveta Husin Setia Nugraha Husin Setia Nugraha Iman K Sinulingga Intan Melinda Jubaedah . Khomsiyah Meiliana Suparman Meita Lukitawati Sujatna Mochamad Kohar Mudzakar Mochamad Kohar Mudzakar Niki Hadian Niki Hadian Niki Hadian Putri Pereunnika G R. Ait Novatiani Rima Rachmawati Rima Rachmawati Rima RACHMAWATI Rima Rachmawati Risa Estiya Fitri Riska Rahmanisa Safitri, Nur Khofifah Shinta Dewi Herawati Shinta Dewi Herawati Shinta Dewi Herawati Singgih Bayu Indra Hermawan Sinulingga, Iman K Susi Meriyani Syakieb Arsalan Syakieb Arsalan Syakieb Arsalan Tri Miswanto Utari Nur Pratiwi Wirawan Endro Dwi Radianto Yuana Jatu Nilawati