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All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Infestasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JRB-Jurnal Riset Bisnis Jusikom: Jurnal Sistem Informasi Ilmu Komputer JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Economics and Business UBS AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan KOLONI Eduvest - Journal of Universal Studies Jurnal Keuangan dan Bisnis Jurnal Akuntansi Branding: Jurnal Manajemen & Bisnis
Oktavia Oktavia
Universitas Kristen Krida Wacana
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BALANCED SCORECARD SEBAGAI SISTEM PENGUKURAN KINERJA STRATEGIS DI PT HUTAMA KARYA PERSERO Kun Hartawan Adi Satria; Lela Nurlaela Wati; Oktavia Oktavia
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 12, No 1 (2022): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v12i1.507

Abstract

Balanced scorecard (BSC) merupakan konsep pengukuran yang komprehensif bila dilihat dari sisi internal. Namun, untuk perumusan alternatif strategi perusahaan, analisis internal saja tidak cukup untuk menggambarkan kondisi perusahaan secara komprehensif. Untuk itu diperlukan kombinasi dari analisis internal dan eksternal untuk melihat sejauh mana posisi perusahaan di pasar dengan menggunakan analisis SWOT. Penelitian ini bertujuan untuk mengukur kinerja perusahaan serta melihat peluang dan tantangan yang ada di luar perusahaan sehingga diperoleh alternatif strategi untuk mencapai tujuan perusahaan. Peneliti mengukur kinerja PT Hutama Karya Persero (PT HK) yang dibandingkan dengan data Rencana Jangka Panjang Perusahaan serta data competitor untuk melihat posisi perusahaan. Indikator yang digunakan adalah perspektif keuangan, pelanggan, proses bisnis internal, pertumbuhan dan pembelajaran yang dikombinasikan dengan sisi eksternal perusahaan melalui metode analisis SWOT, dimana hal ini menjadi pembaruan dari penelitian sebelumnya yang hanya menggunakan BSC. Hasil dari penelitian menunjukan terdapat beberapa kekuatan dan kelemahan serta peluang dan tantangan yang dapat dirumuskan untuk menjadi alternatif strategi yang dapat diimplementasikan oleh perusahaan. Penelitian ini diharapkan memberikan masukan mengenai sistem penilaian kinerja yang komprehensif bagi perusahaan dan tambahan bukti empiris mengenai konsep pengukuran kinerja dengan kombinasi BSC dan SWOT.The balanced scorecard (BSC) is a comprehensive measurement concept based on an internal perspective. However, for the formulation of alternative corporate strategies, internal analysis alone is not sufficient to describe the current condition of the company. For this reason, a combination of internal and external analysis is needed to see the extent of the company's position in the market using SWOT analysis. This study aims to measure the company's performance and see the opportunities and challenges that exist outside the company in order to obtain alternative strategies to achieve company goals. Researchers measure the performance of PT HK which is compared with the Company's Long Term Plan and competitor data to see the company's current position. The indicators used are financial perspectives, customers, internal business processes, growth and learning combined with the external side of the company through the SWOT analysis method, which is an update from previous studies that only used BSC. The results of the study show that there are several strengths and weaknesses as well as opportunities and challenges that can be formulated to become alternative strategies that can be implemented by the company. This research is expected to provide input on a comprehensive performance appraisal system for companies and additional empirical evidence regarding the concept of performance measurement with a combination of BSC and SWOT.
Dampak Penerapan PSAK No. 50 Dan 55 (Revisi 2006) Terhadap Forward Earnings Response Coefficient Dan Relevansi Nilai Dari Derivatif Keuangan:(Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di BursaEfek Indonesia) Oktavia Oktavia; Sylvia Veronica N.P. Siregar; Chaerul D. Djakman
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Independent Corporate Governance Organs Activities And Tax Avoidance Activities: Evidence From Indonesia Oktavia Oktavia
Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.697

Abstract

This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities. By using a sample of manufacturing companies and panel data analysis, this study finds evidence that: (i) The busyness level of independent directors and audit committee have a positive effect on tax avoidance activities. This indicates that the more positions or jobs hold by independent directors and audit committees, thus their duties to monitor the company may be neglected and in turn they are unable to detect that the company is engaged in aggressive tax avoidance; (ii) Political connections of independent directors and audit committees have a positive effect on tax avoidance activities. This suggests that independent directors and audit committees can take advantage from their political connections to make a politics lobby that can reduce the corporate tax burden.
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

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

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).
Pendekatan Technology Acceptance Model Untuk Menganalisis Penggunaan Sistem Digital Learning Ukrida Dalam Pelaksanaan Program Merdeka Belajar Kampus Merdeka Oktavia Oktavia; Lambok DR Tampubolon; Diana Frederica; Febriani CS Magdalena; Eva Oktavini; Hartoni Hartoni; Denny Iskandar Tjandrawan
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 2 (2022): JIMKES Edisi Agustus 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i2.1396

Abstract

Ukrida dalam mendukung terlaksananya program MBKM ini telah menerapkan teknologi pembelajaran (digital learning) yaitu Ukrida Virtual Class (UVC) dan New Sisfo. Ukrida Virtual Class (UVC) dan New Sisfo diluncurkan pada tahun 2021 dan telah dilakukan pelatihan baik kepada dosen maupun mahasiswa. Ukrida Virtual Class (UVC) dan New Sisfo. telah dimanfaatkan oleh semua mahasiswa, dosen dan tenaga kependidikan serta mahasiswa yang sedang mengambil program pertukaran pelajar di Ukrida. Menurut Davis (1989) ; Venkatesh dan Davis (2000) penerapan teknologi (digital learning) yang baik dapat di ukur dengan menggunakan Technology Acceptance Model (TAM) dengan menggunakan variable mudah untuk digunakan (Perceived to Use) dan memberikan kembermanfaatn kepada pengguna (Perceived Usefulness) serta berguna (Usage). Tujuan penelitian ini adalah untuk menilai apakah Ukrida Virtual Class (UVC) dan New Sisfo telah benar-benar mendukung pelaksanaan MBKM ini dengan baik maka peneliti tertarik untuk meneliti. Populasi penelitian adalah seluruh dosen dan mahasiswa Universitas Kristen Krida Wacana. Sampel diambil dengan metode simple random sampling dengan jumlah 450 responden. Teknik analisis yang digunakan adalah Structural Equation Modeling. Hasil penelitian menunjukkan bahwa bahwa persepsi kemudahan penggunaan, persepsi kebermanfaatan, dan sikap terhadap penggunaan secara parsial berpengaruh positif terhadap penggunaan aplikasi New Sisfo, sikap terhadap penggunaan tidak berpengaruh terhadap penggunaan aplikasi UVC. Persepsi kemudahan penggunaan dan persepsi kebermanfaatan secara parsial berpengaruh positif terhadap penggunaan aplikasi UVC, responden menyatakan aplikasi New Sisfo dan UVC mudah untuk digunakan, bermanfaat bagi proses belajar mengajar di Ukrida, dan para dosen serta mahasiswa sering mengakses aplikasi ini, aplikasi digital learning yang digunakan di Ukrida telah sesuai dengan kebutuhan.
Analisis Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 terhadap Beban Pajak Wajib Pajak Orang Pribadi UMKM di Indonesia dengan Menggunakan Skema Gain/Loss Sukaryo Sukaryo; Oktavia Oktavia
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.999 KB) | DOI: 10.35384/jkp.v12i2.23

Abstract

This study aims to determine the impact of the implementation of PP 46 Year 2013 on the tax burden of SMEs individual taxpayers, whether the tax burden becomes larger or become smaller after the implementation of PP 46 Year 2013. To answer this research question, this study using gain/loss scheme, where taxpayers who have increasing tax burden after the implementation of PP 46 Year 2013 referred to” loss” taxpayers and taxpayers who have decreasing tax burden after the implementation of PP 46 Year 2013 referred to “gain” taxpayers. Furthermore, this study also examined the impact of the implementation of PP 46 Year 2013 to the amount of tax revenue obtained from SMEs individual taxpayers, which is confirmed the presumptive tax regime under the rule. The results of this study show that: (i) Implementation of PP 46 Year 2013 led to the tax burden of SMEs individual taxpayers becomes higher. Of the 1783 samples (SMEs individual taxpayers), there were 1247 sample have experienced loss. It was concluded that PP 46 Year 2013 led to a higher tax burden for SMES individual taxpayers; and (ii) PP 46 Year 2013 have contributed in increasing tax revenues and the number of SMEs taxpayers who pay taxes, but it is not significant.
TAX ACCOUNTING ANALYSIS ON ELECTRONIC FINANCIAL PRODUCTS IN INDONESIA Oktavia Oktavia
Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 1 (2023): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v4i1.23807

Abstract

Accounting is based on the capacity to describe in numbers the numerous financial activities of a firm, which has to be taken into consideration whenever decisions are being made about that company. The administration of taxes is an essential component in the growth of Indonesia. Because of the advent of new financial products that help improve taxpayer declarations and, as a consequence, the economy of the nation, this sort of accounting has had a significant expansion in recent years. This is a digital version of a traditional financial product. The overarching objective of this research is to investigate tax accounting methods that are based on electronic financial instruments. This research takes both a qualitative and a descriptive approach to data collection and analysis. Our results are predicated on the utilization of electronic financial products as well as the reality of tax accounting that is based on electronic financial product data. It was determined that these electronic documents, such as electronic invoices, contribute to the promotion and development of a new tax culture that facilitates the growth of countries by making their accounting and declarations much simpler and more accessible. This new tax culture is beneficial to the growth of countries because it allows countries to more easily keep track of their financial transactions.
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.
Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia Oktavia; Febriani Cristina Susianti Magdalena; Hartoni; Eva Oktavini; Krisnawati Tarigan
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1735

Abstract

This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms. It investigated the effect of independent corporate governance organ's busyness on earnings management and earnings persistence using random-effect panel data regression. Furthermore, the Mishkin Test was used to investigate market mispricing. The results showed that the busyness of independent commissioners and independent audit committees had a positive effect on increasing the magnitude of earnings management and a negative impact on the persistence of the accrual component but did not cause market confusion in assessing the company's earnings components. Furthermore, it was discovered that the degree of independent director's business did not influence the magnitude of earnings management. Instead, it resulted in poor persistence of the accrual component and market uncertainty in assessing earnings components.
Co-Authors ., Marianna Agus Susanto Arif Jauhari Arif Sariputra Brigita Dilla Savirach Catherine Natasya Chaerul Djusman Djakman Deasy Wulaningsih Denny Iskandar Tjandrawan Desmawati Desmawati Diana Frederica Dwi Martani Erick Estralita Trisnawati Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Herni Kurniawati Hilda Rossieta Ida Ayu Putu Sri Widnyani Ikha Safitri IRWANTO HANDOJO Jennifer Karen Kiagus Muhammad Amin Krisnawati Tarigan Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Magdalena, Febriani Cristina Susianti Mega Fatimah Rosana Mega Sari Juane Sofiana Ning Rahayu Ning Rahayu Novita Febriany Nurdiansyah, Syarif Irwan Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Saragih, Amudi Pandapotan Savirach, Brigita Dilla Savirach, Brigita Dilla Septian Bayu Kristanto Siregar, Kristy Santi Siti Aisyah Soegeng Wahyoedi Stella Florensia Steven Liong Winoto Subagyo . Subagyo Subagyo Sukaryo Sukaryo Sylvia Veronica Nalurita Purnama Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela Williem - Winna Daniella Kadiman