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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Kesehatan dan Pengelolaan Lingkungan Socius: Social Sciences Research Journal
Olivi Sabilla Sa'dani
Universitas Ahmad Dahlan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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ANALISA PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL STATEMENT FRAUD Ardhiansyah, Arief Satria; Kusuma, Hadri; Sa’dani, Olivi Sabilla
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 6, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.1375

Abstract

The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.
TRANSFER PRICING AND TAX AGGRESSIVENESS IN MULTINATIONAL COMPANIES BEFORE AFTER THE TAX AMNESTY PROGRAM Olivi Sabilla Sa'dani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.875

Abstract

The Tax Amnesty in Indonesia of 2016 aims to increase tax revenue, which will be used to finance development. Tax Amnesty is also expected to reduce transfer pricing practice by holding a period of recognition of assets for a minimum of three years to increase domestic liquidity and domestic investment. In comparison, transfer pricing itself will affect a company's tax aggressiveness. The purpose of this study is to examine the effect of transfer pricing and tax aggressiveness before and after the tax amnesty policy. This study uses secondary data in annual reports of a multinational company registered on the Indonesia Stock Exchange from 2014 to 2019. The method of determining the sample is purposive sampling, the selection of models based on specific criteria. The method of analysis of this research is non-parametric approaches. The results of this study indicate the difference in transfer pricing before and after the tax amnesty policy. At the same time, there is no difference in the level of tax aggressiveness before and after the tax amnesty.
ANALISA PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL STATEMENT FRAUD Arief Satria Ardhiansyah; Hadri Kusuma; Olivi Sabilla Sa’dani
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.1375

Abstract

The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.
EFEKTIVITAS PELATIHAN PEMBUATAN OVITRAP DI SANGGAR BELAJAR AMI KULIM PENANG MALAYSIA Sukesi, Tri Wahyuni; Sa'dani, Olivi Sabilla; Rachmawati, Wiwik Suci; Fitri, Rika Yulianti
Jurnal Kesehatan dan Pengelolaan Lingkungan Vol. 5 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jkpl.v5i1.10067

Abstract

Dengue fever cases in Malaysia experienced a staggering surge of 150.7%, which presented a significant public health threat. One potential solution was to educate the populace about the use of Ovitrap as a means to regulate and diminish Aedes aegypti mosquito populations. A study was undertaken to evaluate the efficacy of teaching ovitrap construction at the Ami Kulim learning studio in Penang, Malaysia. The research employed a quasi-experimental approach, utilizing a one-group pretest-posttest design with a sample size of 24 children. Data analysis involved the utilization of average and Wilcoxon tests. Results unveiled a notable disparity in the comprehension of ovitrap production before and after the instructional sessions (p-value = 0.005). Further investigation indicated that 16 participants had enhanced their understanding, while 5 exhibited a decline, and 3 remained unchanged. Consequently, it was justifiable to conclude that there existed a substantial shift in the knowledge of ovitrap assembly following the training intervention
Determinan Penggunaan Aplikasi Audit Tools and Linked Archive System (ATLAS) pada Kantor Akuntan Publik Di Yogyakarta Ali, Anita Permata Aprilianti; Sa’dani, Olivi Sabilla
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2412

Abstract

This study aims to determine the effect of performance expectations, effort expectations, social influence, and facilitation conditions on the intention to use the Audit Tools and Linked Archive System (ATLAS) application. We conducted the study at Kantor Akuntan Publik (KAP) which spread across Yogyakarta City, including 54 auditors as respondents who passed selection through a purposive sampling method. We collected data through questionnaires and analyzed them using multiple linear regression. The research findings indicate that two main factors, namely performance expectations and facilitation conditions, influence individual intentions to use the ATLAS application. On another note, effort expectations and social influence did not have a significant impact on the intention to use the ATLAS application. Keywords: ATLAS; Performance Expectations; Business Expectations; Facilitation Conditions; Social Influence
Determinan Penggunaan Sistem Informasi Akuntansi Pada UMK di Sleman Aisy, Hanifah Rihhadatul; Sa’dani, Olivi Sabilla
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 1 (2024): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13624477

Abstract

The development of micro and small businesses in Sleman plays a role in absorbing labor and supporting regional gross domestic income. Based on this role, it is hoped that micro and small businesses can continue to develop and carry out business in a sustainable manner. In achieving continuous business continuity, the accounting information system is an effort to deal with financial management problems in micro and small businesses. Entrepreneurs have difficulty making decisions when their accounting and information technology knowledge and skills are low. Therefore, this research aims to determine the influence of various aspects of skills and knowledge on the use of accounting information systems in micro and small businesses in Sleman. This research was conducted in Sleman, Special Region of Yogyakarta, the data used was primary data obtained through questionnaires and tested using multiple linear regression analysis. The tool used to carry out this test is SPSS 25 software. The results obtained by the variables of business scale, age of business, level of education and accounting training have a significant positive influence on the use of accounting information systems in MSEs..               
Determinan Penggunaan Aplikasi Audit Tools and Linked Archive System (ATLAS) pada Kantor Akuntan Publik Di Yogyakarta Ali, Anita Permata Aprilianti; Sa’dani, Olivi Sabilla
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2412

Abstract

This study aims to determine the effect of performance expectations, effort expectations, social influence, and facilitation conditions on the intention to use the Audit Tools and Linked Archive System (ATLAS) application. We conducted the study at Kantor Akuntan Publik (KAP) which spread across Yogyakarta City, including 54 auditors as respondents who passed selection through a purposive sampling method. We collected data through questionnaires and analyzed them using multiple linear regression. The research findings indicate that two main factors, namely performance expectations and facilitation conditions, influence individual intentions to use the ATLAS application. On another note, effort expectations and social influence did not have a significant impact on the intention to use the ATLAS application. Keywords: ATLAS; Performance Expectations; Business Expectations; Facilitation Conditions; Social Influence
Co-Authors Aisy, Hanifah Rihhadatul Ali, Anita Permata Aprilianti Ardhiansyah, Arief Satria Arief Satria Ardhiansyah Fitri, Rika Yulianti Hadri Kusuma Rachmawati, Wiwik Suci Tri Wahyuni Sukesi