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All Journal Journal on Education Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Gemilang: Jurnal Manajemen dan Akuntansi Journal of Advances in Accounting, Economics, and Management Jurnal Ekonomi, Manajemen, Akuntansi
Reni Oktavia
Universitas Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERBANDINGAN REGULASI DI SEKTOR PERTANIAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 TENTANG PERTANIAN Samuel Simanjuntak; Lindrianasari Lindrianasari; Ninuk D. Kesumaningrum; Reni Oktavia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.076 KB) | DOI: 10.31258/jc.1.2.254-265

Abstract

Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explaination what’s the difference of the regulation before implementation PSAK 69 and after implementation PSAK 69.
Analisis Komparasi Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sektor E-Commerce yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2020 Muhammad Nur Kalidasa; Reni Oktavia; Ade Widiyanti; Niken Kusumawardani
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5523

Abstract

The purpose of this study is to identify and analyze any differences in financial ratios e-commerce companies which is listed on the Indonesian Stock Exchange (IDX) before and during the Covid-19 pandemic in the period of 2019-2020. The ratios being used are Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio (DAR). The population is technology companies listed on the Indonesian Stock Exchange (IDX) index in the period of 2019-2020. Using purposive sampling, 22 companies were selected as the sample. Paired sample t-test and Wilcoxon signed rank test, which were used previously in normality test, were incorporated. This study did not found differences in Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio(DAR).
Pengaruh Gender Diversity Dan Remunerasi Direksi Terhadap Kinerja Perusahaan Dengan Visibilitas Publik Sebagai Variabel Moderasi Winda Septiani; Reni Oktavia; Liza Alvia; Widya Rizki Eka Putri
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6257

Abstract

The purpose of this study is to examine the effect of Gender Diversity and Directors' Remuneration in improving firm performance and test whether the Public Visibility of company can strengthen Gender Diversity and Directors' Remuneration on firm performance. The population in this study is state-owned companies listed on the IDX in 2018-2022. By using puposive sampling, 26 companies were selected as samples. The data analysis technique in this study is multiple linear regression analysis. In this study, Gender Diversity is measured by the percentage of female board of directors, Directors’ Remuneration is measured by ratio between remuneration and NBT, Public Visibility is measured by GSV (Google Search Volume). In the other hand, Firm Performance is measured by ROE (Return On Equity). The results prove that Gender Diversity and Directors' Remuneration have a negative effect on firm performance. However, the presence of Public Visibility as a moderating variable can strengthen can strengthen the relationship between Gender Diversity and Directors' Remuneration to Firm Performance. In other words, the higher the Gender Diversity and Remuneration of the Board of Directors balanced with high Public Visibility will be followed by an increase in Firm Performance.
Analisis Penerapan Konservatisme Akuntansi dalam Perspektif Positive Accounting Theory Pada Bank Umum Syariah di Indonesia Annisa Helfie Syafila; Reni Oktavia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2: Januari-Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i2.1566

Abstract

The objective of this research is to examine the implementation of accounting conservatism in the context of positive accounting theory, which includes the bonus plan, debt covenant, and political cost hypothesis. The study focused on 45 Islamic Bank Companies listed on Financial Services Authority (OJK) between 2017 and 2021, and the sample was chosen using purposive sampling based on specific criteria. The multiple regression technique was employed for analysis. The results indicate leverage and firm size have a positive effect on accounting conservatism, while capital intensity has a negative effect on accounting conservatism. Public and managerial ownership do not have an impact on accounting conservatism. Therefore, the study concludes that accounting conservatism is affected by leverage, firm size, and capital intensity.
The Effect of Enterprise Risk Management, Managerial Ownership, and Firm Size on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Nadia Maharani; Agrianti Komalasari; Reni Oktavia
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1049

Abstract

This study aims to examine the effects of Enterprise Risk Management (ERM), managerial ownership, and firm size on firm value in banking companies, as well as to analyze the moderating role of Good Corporate Governance (GCG) as proxied by the audit committee. The research adopts a quantitative approach with a causal research design and utilizes panel data analysis. Secondary data were collected from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, and the data were analyzed using panel data regression with the assistance of EViews 13 software. The findings reveal that ERM has a negative effect on firm value, managerial ownership does not have a significant effect on firm value, and firm size has a positive effect on firm value. Furthermore, GCG through the audit committee is found to moderate the relationship between ERM and firm value, indicating that effective governance strengthens the supervision of risk management practices. However, GCG does not moderate the relationship between managerial ownership and firm value, nor between firm size and firm value. These results suggest that the role of corporate governance in enhancing firm value in the banking sector is primarily associated with its effectiveness in overseeing risk management rather than ownership structure or firm scale.
Pengaruh ESG Performance dan Debt Maturity Terhadap Efisiensi Investasi M Rizky Ramadhan; Reni Oktavia; Ratna Septiyanti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i2.3560

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance and debt maturity on investment efficiency in companies listed on the SRI-KEHATI Index during the 2019–2023 period. Investment efficiency is an essential indicator for assessing a company’s ability to allocate capital optimally without leading to overinvestment or underinvestment. The study employs quantitative methods using secondary data obtained from annual reports, the SRI-KEHATI Index, and Bloomberg Terminal. The research sample consists of 24 companies, resulting in 120 firm-year observations selected through purposive sampling. Data analysis was conducted using panel data regression with EViews 12. The results indicate that ESG performance has a positive and significant effect on investment efficiency, implying that companies with better ESG performance tend to make more efficient investment decisions. This finding suggests that strong ESG practices enhance transparency, reduce information asymmetry, and improve corporate governance, leading to optimal capital allocation. Conversely, debt maturity shows no significant effect on investment efficiency, indicating that the short-term debt structure is not yet effective as a disciplinary mechanism for investment decisions among SRI-KEHATI firms. Simultaneously, ESG performance and debt maturity significantly influence investment efficiency. These findings contribute to the literature on investment efficiency in emerging markets and provide practical insights for corporate management and policymakers in optimizing sustainability strategies and debt structure decisions.
Co-Authors Ade Widiyanti Annisa Helfie Syafila Komalasari, Agrianti Lindrianasari LIZA ALVIA M Rizky Ramadhan Muhammad Nur Kalidasa Nadia Maharani Niken Kusumawardani Ninuk Dewi Kesumaningrum Ratna Septiyanti Samuel Simanjuntak Widya Rizki Eka Putri Winda Septiani