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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dimensi EQUILIBIRIA JIA (Jurnal Ilmiah Akuntansi) BENING Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Manajemen, Organisasi, Dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Manajerial dan Bisnis Tanjungpinang IIJSE

Oktavianti Oktavianti

Universitas Riau Kepulauan

Author-ID : 337205

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PERSERTA DIDIK DI SD QUR’AN CENTRE BATAM Rita, Rita; Oktavianti, Oktavianti
BENING Vol 2, No 1 (2015): MEI 2015
Publisher : University of Riau Kepulauan

This study is based on the probelum, How will Waitrs Quality to the Satisfaction of participants Qur’an Centre Elementary Students in Batam, Purpose of this study was to determine the extent of in fluence of the reliability to the satisfaction of students in elementary Qur’an Centre, to determine the extent of the in fluencere sponsiveness to participantsatis faction students in elementary Qur’an Centre, to determine the extent of the in fluence of participantastis faction guarantee to students in elementary Qur’an Centre, to determine the exent of participantastis faction penaruhys empathy for students in elementary Qur’an Centre, to determine the extent of the effect of evidence physical to the satisfaction of participants in elementary learners Qur,an Centre, and to determine the extent of the in fluence of reliabelty, responsiveness,assurance,empathy,and physicale evidence toget her to the satisfaction of students in elementary scool participants Qur’an Centre, the method used in this study is aquantitative method to analyze the data required. Subjec is of this study was 100 students in the elementary Qur’an Centre which consists of students of class I,II and III the data that 1 useprimary data, question in resandsecondary data, the data is collectedirectly from adminitrasion. Based on the analysis of the results obtained there is a positive and significant effect of the variable reliability of the satiftion variable, there is positive and significan variable responivenss to satisfaction, there is a positive and significan timpacton satisfaction guarantee variable, there are significan positive and significan tphyicale vidence of the satisfaction variable, and there is positive and significan timpacttoge the rofall independent variable (reliability, responsiveness ,assurance, empathy and tangilbele) on the dependent variable (satisfaction).

ANALISA RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PT.KALBE FARMA Tbk Saragi, Emmi Fernando; Oktavianti, Oktavianti; Ariyati, Yannik
BENING Vol 2, No 1 (2015): MEI 2015
Publisher : University of Riau Kepulauan

Base background that is presented, writer concludes its problem formulation which is how liquidity ratio influence ( current ratio) and profitability ratio(Â profit margin Â ) to financial performance PT. Kalbe Farma Tbk ( Return On Asset ) on year 2005 until 2011. Â Â Â Â Â Â Â Â Â Â The purpose of observational it is subject to be know finance performance ( Return On Asset ) on PT. Kalbe Farma Tbk is seen from liquidity ratio ( curent ratio) and profitability ratio (Â profit margin Â ) on year 2005 until 2011.Â Â Â Â Â Â Â Â Â Â In this research, writer use secondary data type. Data source is gotten of Indonesia Stock Exchange ( BEI ) notably on PT. Kalbe Farma Tbk of year 2005 2011 through website www. idx. co. id. Data collecting method is document or studi is acquired bibliography of book literature and also other datas that gets bearing with observational. Observational method by methodics descriptive quantitative which is with get data and information is next at analysis corresponds to fact as numeral as to test hypothesis already being established and for its examination result use SPSS programÂ (Statistisal Product and service Solution) version 20. Of writer research result take that conclusion current ratio and profitÂ margin goes together positive ascendant and signifikan to financial performance PT. Kalbe Farma Tbk.

TAX AVOIDANCE & CORPORATE RISK: AN EMPIRICAL STUDY IN MANUFACTURING COMPANY Carolina, Verani; Oktavianti, Oktavianti; Handayani, Rini
JIA (Jurnal Ilmiah Akuntansi) Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

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

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.

ANALYSIS OF FINANCIAL RATIOS TO FINANCIAL PERFORMANCE (STUDY IN CEMENT COMPANIES GO PUBLIC FROM 2004 TO 2012 PERIODS Rohana R; Oktavianti Oktavianti; Rahman Hasibuan
BENING Vol 2, No 2 (2015): NOVEMBER 2015
Publisher : University of Riau Kepulauan

Financial ratios is an activity that compares data and figures contained in financial reports of the company, by using the metdhon of comparing one number to another number. In this research, financial ratios are used as test the effect on the financial performance (Return on Assets) is the solvency ratio (Debt to Equity Ratio), the ratio of profitability (net profit margin) and activity ratio (Total Assets Turn Over) on cement companies that go public the period 2004 to 2012. The cement companies that go public or are listed on the Stock Exchange (Indonesia Stock Exchange), namely, PT. Semen Indonesia Tbk. (SMGR), PT. Indocement. (INTP) and PT. Holcim Indonesia Tbk. (SMCB). This research uses the same sample with the population or sample is saturated, at three cement companies that go public, from 2004 to 2012. By using secondary data from publications ICMD (Indonesia Capital Marceting Dictionary), this type of research is descriptive quantitative. The analysis technique used is the classical assumption, multiple regression analysis and hypothesis testing is the t test (partial) and F test (simultaneous). In the classical assumption test results are used (normality and heteroscedasticity test) showed that there were no irregularities classical assumptions, it is shown that the available data has been qualified to use multiple linear regression model. From this study it is concluded as follows: variable debt to equity ratio (DER) and no significant negative effect on ROA, the variable net profit margin (NPM) and a significant positive effect on ROA and variable total assets turnover (TATO) and a significant positive effect on ROA. Multiple regression equation obtained is ROA = -0,067 + 0,002 (DER) + 0,533 (NPM) + 0,149 (TATO). The coefficient of determination (adjusted R2) is at 93.1%, which means 93.1% ROA is affected by the independent variable, while the remaining 6,9% is explained by other variables that are not included in this research model.

PENGARUH GAYA KEPEMIMPINAN, MOTIVASI DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN DI PT. CIBAVISION BATAM Walisah Walisah; Oktavianti Oktavianti
BENING Vol 3, No 1 (2016): MEI 2016
Publisher : University of Riau Kepulauan

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh gaya kepemimpinan, motivasi dan budaya organisasi terhadap kepuasan kerja PT.Ciba Vision. Penelitian ini juga bertujuan untuk menganalisis pengaruh variabel bebas terhadap variabel dependen..Teknik pengumpulan data menggunakan metode analisis kuesioner instrumen yang digunakan adalah untuk menguji validitas dan reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis dengan uji t dan F , Dan koefisien determinasi (R2). Dari penelitian ini dapat disimpulkan dari uji statistik yang didasarkan pada variabel bebas yang terdiri dari gaya kepemimpinan, motivasi dan kedisiplinan (uji simultan F) layak untuk diuji terhadap variabel kepuasan kerja. Kemudian melalui hasil uji t adalah bahwa gaya kepemimpinan variabel 0.322, motivasi 5.681, dan disiplin 3.292. Penelitian ini juga memperoleh nilai Adjusted R Square sebesar 0,390. Artinya variabel gaya kepemimpinan, motivasi dan organisasi buasil mampumempengaruhi variabel kepuasan kerja dengan persentase sebesar 39% dan sisanya 61% dipengaruhi oleh variabel lain yang tidak diliputi dalam penelitian ini.Keywords: Leadership Style, Motivation, Organizational Culture, Job Satisfaction

PENGARUH BIAYA KUALITAS TERHADAP PENGENDALIAN PRODUK CACAT PADA PT. PSECB FACTORY MACHINING Nina Motivani Parapat; Oktavianti Oktavianti; Yannik Ariyati
BENING Vol 1, No 1 (2014): MEI 2014
Publisher : University of Riau Kepulauan

PT Panasonic Shikoku Electronic Batam selama ini berupaya meningkatkan kualitas produknya agar tetap dapat bersaing dengan perusahaan lain yang sejenis. Salah satu unsur pendukung dalam mewujudkan hal tersebut dengan mengeluarkan biaya kualitas. Penelitian ini bertujuan: 1) untuk mengetahui pengaruh biaya pencegahan, biaya penilaian dan biaya kegagalan internal secara parsial terhadap pengendalian produk cacat pada PT PSECB, 2) untuk mengetahui pengaruh biaya kualitas terhadap pengendalian produk cacat pada PT. PSECB.Dalam Penelitian ini sumber data diperoleh dari data sekunder yaitu data biaya kualitas perusahaan, dengan teknik sampling yaitu random sampling (data biaya kualitas perusahaan 2 tahun terakhir) dan data yang dikumpulkan dianalisis dengan teknik deskriptif dan teknik inferensial (analisis regresi). Hasil penelitian menunjukkan hasil regresi berganda diperoleh persamaan Y = -418.000 + 0,007X1 + 0,046X2 + 0,031X3. Dengan uji t diperoleh hasil bahwa seluruh variabel biaya kualitas mempunyai perilaku yang sama terhadap produk cacat. Yaitu mempunyai pengaruh yang positif dan signifikan terhadap produk cacat. Pengujian secara bersama-sama atau simultan dengan uji F menunjukkan Fhitung sebesar 18,536 dengan taraf signifikansi 0,000. Hal ini berarti ketiga biaya kualitas secara bersama-sama mempunyai pengaruh yang positif dan signifikan terhadap produk cacat dan mampu menjelaskan variabel produk cacat. Dari nilai adjusted R2 diperoleh sebesar 0,696 atau 69,6% hal ini berarti bahwa biaya kualitas berpengaruh terhadap produk cacat sebesar 69,6% sedangkan sisanya sebesar 30,4% dipengaruhi oleh faktor lain di luar biaya kualitas tersebut. Berdasarkan hasil penelitian diatas, dapat disimpulkan bahwa biaya kualitas merupakan modal yang berharga dalam rangka mengendalikan jumlah produk cacat yang terjadi pada PT PSECB Batam. Adanya hubungan yang signifikan antara biaya kualitas dengan produk cacat perlu diperhatikan bagi manajemen perusahaan dalam pencapaian kualitas produk yang lebih baik secara menyeluruh sehingga dapat meminimalisir produk cacat yang terjadi.

ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk Nita Oktaviani; Oktavianti Oktavianti; Catur Fatchu Ukhriyawati
BENING Vol 1, No 2 (2014): NOVEMBER 2014
Publisher : University of Riau Kepulauan

This study aims to determine the effect of simultaneous partial and Net Profit Margin (NPM) and Debt To Equity (DER) on Return On Equity (ROE) at PT. Hanjaya Mandala Sampoerna Tbk. There are two factors that can be used as a variable of independently the Net Profit Margin (NPM) and Debt To Equity (DER). While the dependent variable is the return To Equity (ROE).The data used in this study are secondary data from financial statements (ICMD and Annual Report) years from 2001 to 2011 are listed in the Indonesia Stock Exchange (IDX). While the method of data collection was done by purposive sampling method., Based on the method of the financial statements into the sample consists of 11 financial statements. This study uses multiple linear regression using the enter method, the results of this study show that the partial effect of independently variable on Return To Equity (ROE), the Net Profit Margin (NPM) with a value of 6,645 t count t table 2.306 and significant probability of 0 , 00 0.05 then the first hypothesis is accepted. And Debt To Equity (DER) also affect the Return To Equity (ROE), with a value of 2,985 t count t table 2.306 and significant probability value of 0.017 0.05 then the second hypothesis is accepted. While the simultaneous testing of independently variable effect on the dependent variable obtained 22 131 F count F table 4,459 with probability level of significance value of 0.001 0.05 then the third hypothesis is accepted.Value Coefficient of Determination shows that only 84.7% Return To Equity (ROE) PT. Hanjaya Mandala Sampoerna Tbk influenced By Net Profit Margin (NPM) and Debt To Equity (DER).

PENGARUH RETURN ON INVESTMENT (ROI), EARNING PER SHARE (EPS) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PADA TAHUN 2013-2016 Oktavianti Oktavianti
BENING Vol 5, No 2 (2018): NOVEMBER 2018
Publisher : University of Riau Kepulauan

Penelitian ini dilakukan untuk mengetahui : (1) Untuk menganalisis Return On Investment (ROI) berpengaruh terhadap return saham perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. (2) Untuk menganalisis Earning Per Share (EPS) berpengaruh terhadap return saham perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. (3) Untuk menganalisis Economic Value Added (EVA) berpengaruh terhadap return saham perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. (4) Untuk menganalisis Return On Investment (ROI), Earning Per Share (EPS) dan Economic Value Added (EVA) secara simultan berpengaruh terhadap Return Saham perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia.Penelitian ini merupakan jenis kuantitatif karena di dalamnya mengacu pada perhitungan data penelitian yang berupa angka-angka. Variable penelitian ini meliputi variable dependen dan independen. Sampel dalam penelitian ini adalah Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Pemilihan sampel menggunakan metode purposive sampling, dengan jumlah 11 perusahaan selama periode 2013-2016. Teknik analisis data menggunakan Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Uji Hipotesis. Analisis ini dilakukan dengan menggunakan program SPSS 20. Penelitian ini menunjukkan bahwa variable Return On Investment (ROI), Earning Per Share (EPS) dan Economic Value Added (EVA) secara parsial tidak berpengaruh terhadap return saham, sedangkan secara simultan tidak berpengaruh secara signifikan terhadap return saham.

PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Rahmat M; Oktavianti Oktavianti
JURNAL MANAJEMEN, ORGANISASI DAN BISNIS (JMOB) Vol 2, No 1 (2022): JMOB (Maret 2022)
Publisher : Pascasarjana Universitas Riau Kepulauan

Penelitian ini bertujuan untuk mengetahui pengaruh desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial. Penelitian bersifat associatif dan Explanatori (explanatory research) adalah penelitian yang bertujuan untuk mencari hubungan antara variabel dan menguji hipotesis hubungan antara variabel yang di hipotesiskan. Populasi yang digunakan dalam penelitian ini adalah manajer dan staf keuangan dan akuntansi pada Industri es balok di Kota Batam yang berjumlah 32 orang dalam 5 perusahaan. Pengelolaan data menggunakan SPSS 20. Hasil penelitian membuktikan bahwa desentralisasi berpengaruh positif yang signifikan terhadap kinerja manajerial, sistem akuntansi manajemen berpengaruh positif dan signifikan terhadap kinerja manajerial.

ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN Juma Riah; Oktavianti Oktavianti
JURNAL MANAJEMEN, ORGANISASI DAN BISNIS (JMOB) Vol 1, No 3 (2021): JMOB (September 2021
Publisher : Pascasarjana Universitas Riau Kepulauan

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Gudang Garam Tbk dan PT. HM Sampoerna Tbk dilihat dari rasio keuangan. Metode penelitian yang dilakukan adalah penelitian kuantitatif. Metode analisis yang digunakan adalah analisis rasio likuiditas, solvabilitas, profitabilitas dan aktifitas. Data dan informasi penelitian diperoleh dari Bursa Efek Indonesia yang dapat akses melalui website resmi www.idx.co.id. Teknik pengumpulan data yang digunakan adalah dokumentasi berupa data laporan Keuangan PT. Gudang Garam Tbk dan PT. HM Sampoerna Tbk periode tahun 2017-2019.

Co-Authors Afrinal, Hendri Afrizal Afrizal Aini, Shayla Hurul Andi Asrizal Anglena, Yossi Anik Herminingsih ariyati, Yannik Arjulis A Aurora Angela Aviadi, Dedi Aznendra Aznendra Bin A. Ghani, Muhammad Faizal Bon, Abdul Thalib Bte Salman, Nola Fibriyani Catur Fatchu Ukhriyawati Catur Fatchu Ukhriyawati Clarensia, Regina Antonius Daulay, Roy Marito Dewi Damayanti Dhenny Asmarazisa Edwin Agung Wibowo Edwin Agung Wibowo Elfrida Ratnawati Ervin Nora Susanti Ervin Nora Susanti, Ervin Nora Firdaus Firdaus Gandhi Sutjahjo Handayeni, Handayeni Hardono, Indra Heni Pujiastuti Heriyanto, Mega Herni Widiyah Nasrul Hyuliana Fitri Ismanto, Widodo Jayana Salesti, Jayana Jhonson Tri Syahputra Saragih Jon Presly Tobing Jonmaianto Sihombing Juma Riah Kusmarlina, Indarita Lilik Setyowati Linda Sepiana Mustika Lukmanul Hakim M. Safri Mahmud Mahmud Marlinda Marlinda Marlinda Marlinda Melinda Christina Sinaga Muhammad Iqbal Munzir, T. Mustapa, Zainal Nadila, Ifatin Nainggolan, Adinda Rachel Nanditta Maharani Putri Nasrul, Herni Widiyah Navisa, Sayyida Nina Motivani Parapat Nita Oktaviani Nunung N Palaniappan, Ananda Kumar Prayogo, Enny Rahmat M Rahmawati, Alivia Ramadanti, Tiara Rini Handayani Rita Rita, Rita Rizda Annisyah Rizki Eka Putra Eka Putra Rohana R Salman, Nola Fibriyani Bte Sam Feri Purwanto Saputra, Mhd Taufiq Raka Saragi, Emmi Fernando Sari, Wanda Novita Septa Diana Nabella Sihombing, Jonmaianto Simatupang, Mona Rebeca Sinurat, Jonrius Sipnarong, Sipnarong Solly Aryza Sri Langgeng Ratnasari Suharsono Suharsono Suharsono Suharsono Surian, Surian T. Munzir Tibrani Tibrani, Tibrani Uteh, Nor Fazlin Via Lailatur rizki Walisah Walisah Winarso, Widyo Wulandari, Meli Yansen Y Yonathan, Livia YOPI YOPI Yudianto, Peri Zen, Henri Gusnaldi Zulkifli Zulkifli Zulkifli Zulkifli

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