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All Journal JURNAL ILMIAH PLATAX Akuntansi Krida Wacana Jurnal Computech & Bisnis (e-Journal) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Sumatra Journal of Disaster, Geography and Geography Education Jurnal Ilmu Keperawatan Jurnal Ilmiah Ilmu Keperawatan Indonesia (Indonesian Nursing Scientific Journal) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Dharma Laksana Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Hukum Lex Generalis Mitra Raflesia (Journal of Health Science) International Journal of Business, Law, and Education Arwana: Jurnal Ilmiah Program Studi Perairan Edunomia : Jurnal Ilmiah Pendidikan Ekonomi NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Mutiara Ilmu Akuntansi International Education Trend Issues Jurnal Keuangan dan Bisnis Informatics Management, Engineering and Information System Journal Journal of Education Religion Humanities and Multidiciplinary Electronic, Business, Management and Technology Journal Journal of Economics, Management, and Entrepreneurship Akuntansi: Jurnal Riset Ilmu Akuntansi Sulolipu: Media Komunikasi Sivitas Akademika dan Masyarakat Jurnal Akuntansi Proceeding of International Conference on Humanity Education and Society International Journal of Humanities and Social Sciences Reviews attufula Journal of Economics, Management, and Entrepreneurship
Oktavia Oktavia
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PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL Stella Florensia; Estralita Trisnawati; Oktavia Oktavia
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Jurnal Akuntansi

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Abstract

This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings management
PENGEMBANGAN MEDIA PEMBELAJARAN MODUL BERBASIS GAMBAR PADA MATERI IPS TERPADU SISWA KELAS VIII SMP NEGERI 3 BATANGHARI NUBAN LAMPUNG TIMUR Oktavia Oktavia; Elis Setiawati; Tiara Anggia Dewi
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol 1 No 2 (2021): MEI
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.372 KB) | DOI: 10.24127/edunomia.v1i2.1568

Abstract

This Integrated Social Media learning media refers to an image based learning media module. The image is a combination of points, lines, fields, and colors that are useful for telling something. This method can also be used by students to arouse their interest in learning, language skills, and help them interpret and memorize the contents of material from textbooks. The results of the pre-survey to teachers and students of class VIII of SMP Negeri 3 Batanghari Nuban East Lampung showed that the learning media used were only limited to worksheets while printed books were already available at school but had not been maximally utilized by teachers. Then the researcher makes the development of a valid and practical image-based learning media module that can be used by students. This study uses research procedures and ADDIE development models. This development model consists of 5 stages of development, namely Analysis, Design, Development, Implementation, and Evaluation. The results showed that the image-based module learning media was appropriate to be used in learning. This is shown by the results of expert tests on the appearance of the design of instructional media based on images included in the criteria of "Very Valid" with a percentage of 90%, the results of expert trials on the presentation of instructional materials based on image learning modules included in the criteria of "Very Valid" with a percentage of 96%, and the results of testing students' responses to the learning media of image-based modules are included in the criteria of "Very Practical" with a percentage of 80.3%, thus it can be concluded that the learning media of image-based modules is a valid and practical learning media used in learning process.
TINGKAT PENGUNGKAPAN DAN PENGGUNAAN DERIVATIF KEUANGAN DALAM AKTIVITAS PENGHINDARAN PAJAK Oktavia, Oktavia; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative users, this study does not find that derivative users are significantly related to tax avoidance. However, when the sample is separated into two groups based on the level of disclosure on financial derivatives, the results show otherwise. Firms with low level of disclosure on financial derivatives is more tax aggressive compared to those with high level of disclosure. These findings are shown by their lower ETRs (Effective Tax Rate) compared to other firms. Moreover, this study also examines the relationship between the use of financial derivatives with the level of tax avoidance. The results indicate that the use of financial derivatives is positively related to the level of tax avoidance. Results of this study are expected to have positive contribution on the development of tax policy in Indonesia, particularly for the tax on derivatives.
Mapping the Use of Public Accounting Firm Service by Public Companies in Indonesia Winna Daniella Kadiman; Oktavia Oktavia; Febriani Cristina Susianti Magdalena
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7300

Abstract

The study aims at identifying how the Covid-19 pandemics has influenced the use of Big Four and Non-Big Four Public Accounting Firm service by the public companies in Indonesia. In addition, the study also aims at identifying how the use of auditor service has been distributed among the public companies before and after the Covid-19 pandemics. This study uses data tabulation method for data analysis. This study also uses all public companies’ data that have been listed on the Indonesian Stock Exchange. The results of the study show that: (1) The companies mostly use the service of Non-Big Four Public Accounting Firm rather than that of Big Four Public Accounting Firm; (2) The number of companies audited by the Non-Big Four Public Accounting Firm has increased from 2019 until 2020, whereas the number of companies audited by the Big Four Public Accounting Firm has decreased within the same period of time; (3) Purwantono, Sungkoro & Surja is Public Accounting Firm that has the most clients (107 public companies in 2019 and 101 companies in 2020); (4) Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Partners is Public Accounting Firm that has earned the second place in terms of clients (61 public companies in 2019 and 63 public companies in 2020).
PENGARUH STRATEGI PROSPECTOR DAN DEFENDER, KOMPENSASI EKSEKUTIF, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Brigita Dilla Savirach; Oktavia Oktavia; Novita Febriany
Jurnal Keuangan dan Bisnis Vol. 16 No. 1 (2018): Jurnal Keuangan dan Bisnis Volume 16 Nomor 1 Maret 2018
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.101 KB) | DOI: 10.32524/jkb.v16i1.577

Abstract

Nilai perusahaan merupakan kondisi tertentu yang telah dicapai oleh suatu perusahaan sebagai gambaran kepercayaan masyarakat terhadap perusahaan tersebut. Nilai perusahaan ditentukan setelah perusahaan melalui proses kegiatan selama beberapa periode, yaitu sejak perusahaan tersebut didirikan hingga saat ini. Strategi bisnis yang tepat perlu diterapkan guna memenangkan persaingan yang terjadi antar perusahaan. Prospector dan defender diartikan sebagai strategi yang ekstrim berbeda. Prospector merupakan strategi yang mengidentifikasi dan mengembangkan produk baru serta memanfaatkan peluang pasar, sedangkan defender adalah strategi yang cenderung mempertahankan pasar yang telah dicapai dan produk yang stabil dengan harga yang murah. Sistem kompensasi merupakan salah satu cara yang akan menentukan bagaimana individu berperilaku dalam organisasi dan peran individu dalam organisasi akan mempengaruhi perkembangan organisasi. Selain itu ukuran perusahaan dinilai mampu mempengaruhi nilai perusahaan tersebut. Dikarenakan semakin besar perusahaan maka semakin mudah perusahaan tersebut dalam hal pendanaan baik oleh investor maupun kreditur. Tujuan dari penelitian ini adalah membuktikan secara empiris apakah strategi prospector dan defender, kompensasi eksekutif, ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. Jumlah perusahaan yang masuk dalam sampel penelitian adalah sebanyak 123 perusahaan. Kemudian data yang terkumpul akan dianalisis dengan statistik deskriftif, uji asumsi klasik dan uji hipotesis.
Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Struktur Dewan Komisaris Terhadap Kinerja Keuangan Perusahaan Publik Sektor Jasa Oktavia Oktavia; Desmawati Desmawati
Jurnal Akuntansi vol. 8 no. 1 Januari 2008
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i1.683

Abstract

Perkembangan Akuntansi di Indonesia Oktavia Oktavia
Jurnal Akuntansi vol. 9 no. 1 Januari 2009
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v9i1.698

Abstract

Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i2.824

Abstract

PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL Stella Florensia; Estralita Trisnawati; Oktavia Oktavia
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1978

Abstract

This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings management
PENGARUH REMINISCENCE THERAPY TERHADAP PENURUNAN TINGKAT STRESS PADA LANSIA DI PANTI SOSIAL TRESNA WERDHA (PSTW) PROVINSI BENGKULU Buston, Erni; Pardosi, Sariman; Efendi, Pauzan; Oktavia, Oktavia
Mitra Raflesia (Journal of Health Science) Vol 14, No 1 (2022)
Publisher : LPPM STIKES BHAKTI HUSADA BENGKULU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51712/mitraraflesia.v14i1.225

Abstract

ABSTRAKPendahuluan : stres pada lansia disebabkan oleh beberapa kondisi seperti penurunan fungsi fisik, kemampuan dalam bekerja, penghasilan yang pas-pasan dan masalah terhadap diri sendiri, keluarga serta lingkungan. Reminiscence therapy  merupakan salah satu terapi yang digunakan untuk menurunkan tingkat stres dan meningkatkan kemampuan beradaptasi terhadap stres.Metode : Penelitian ini menggunakan  pre experimental dengan one-group pretest-posttest without control group design. Sampel penelitian menggunakan non-probability sampling dengan teknik consecutive sampling dengan jumlah sampel 28 responden. Metode pengumpulan data menggunakan kuesioner DASS 42 dan analisa data pada penelitian ini menggunakan uji non parametrik yaitu marginal homogeneity.Hasil : Hasil penelitian menunjukkan rata-rata sebelum dilakukan terapi nilai stres 17.64 dan setelah dilakukan terapi nilai stres yaitu 13.93. pada uji marginal homogeneity diketahui nilai Asymp.Sig. (2-tailed) atau nilai p = 0.000 ≤ 0.05.Simpulan : Kesimpulan dari hasil penelitian yaitu ada pengaruh reminiscence therapy terhadap penurunan tingkat stres pada lansia di Panti Sosial Tresna Werdha (PSTW) Provinsi Bengkulu tahun 2021. Disarankan agar para lansia yang mengalami stres di PSTW dapat diberikan terapi reminiscence untuk mengurangi tingkat stres lansia.Kata Kunci: Tingkat Stres, Lansia, Terapi Reminiscence ABSTRACTIntroduction  : stress on the elderly is caused by several conditions such as decreased physical function, ability to work, reasonable income and problems with yourself, family and the environment. Reminiscence therapy is one of the therapies used to lower stress levels and improve adaptability to stress.Methods : This study uses pre experimental with one-group pretest-posttest without control group design. The research sample used non-probability sampling with consecutive sampling technique with a sample count of 28 respondents. The method of data collection using DASS 42 questionnaire and data analysis in this study using non-parametric test is marginal homogeneity.Results : The results showed the average before the therapy stress score 17.64 and after therapy stress value is 13.93. on marginal homogeneity tests known values asymp.sig. (2-tailed) or the value p = 0.000 ≤ 0.05.Conclusion : The conclusion of the study is that there is an influence of reminiscence therapy on decreasing stress levels in the elderly at the Tresna Werdha Social Home (PSTW) of Bengkulu Province in 2021. It is recommended that the stressed elderly in PSTW may be given reminiscence therapy to reduce the stress levels of the elderly.Keywords: Stress Levels, Elderly, Reminiscence Therapy
Co-Authors Agrina Agrina Agus Setiadi Agus Susanto Andhita, Miranti Anisa, Tasya Nurul Aprianif, Aprianif Asep Ririh Riswaya Binar Ariamukti Brigita Dilla Savirach Buston, Erni Dadi Rosadi Desmawati Desmawati Diananda, Amita Djakman, Chaerul D. Dwi Martani Eka Sari, Eka Elis Setiawati, Elis Estralita Trisnawati Firmaniar, Eviamanasye Fitri, Ade Zoraya Gunarti Gunarti Hamidah . Handayani, Melani Fitriya Hanipah, Rizka Hermanto, Cahyo Herni Kurniawati Huzaziah, Euis Ida Ayu Putu Sri Widnyani Ikha Safitri Iskandar, A. AR. Rakhmansya Isnawati Isnawati Iva Sarifah Jaelani, Jaelani Jannah, R. H Jumaini, Jumaini Kulsum, Dewi Umu Kusumaningsih, A. Kusumaningtias, R. Magdalena, Febriani Cristina Susianti Maulidya, Riska Mega Sari Juane Sofiana Melani Fitriya Handayani Muh. Ikbal Arif Muh. Syafiq Marzuqi Muhammad Riziq Noval Nanang Suciyono, Nanang Noval, Muhammad Riziq Novi Novi Novita Febriany Nurdiansyah, Syarif Irwan Nurhany, Ade Zahwa Nurwijayanti Pardosi, Sariman Pauzan Efendi Priski Yohana Sihombing Ria Savitri Riasvalena, Ria Rizka Hanipah Ruhban, Andi Rumaisha, Alya Ruqiah Ganda Putri Panjaitan SADIYAH, KHALIMATUS Saptono, Ari Saragih, Amudi Pandapotan Septian Bayu Kristanto Sihombing, Priski Yohana Stella Florensia Subagyo Subagyo Subagyo Subagyo Syafiq Marzuqi Sylvia Veronica Siregar Tatianningsih Tatianningsih Tay, En tiara anggia dewi, tiara anggia Wardani Rahayu Warsidah, Warsidah Waskito, Prayogi Widyastuti, Hesty Winna Daniella Kadiman