Article Per Year (5 Year)
p-Index From 2021 - 2026
3.296
P-Index
This Author published in this journals
All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Logistik Indonesia Jurnal Ekonomi Efektif Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Pelitabangsa Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Dedikasi : Jurnal Pengabdian Lentera
Benny Oktaviano
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Pendampingan Perencanaan Pajak dan Pencatatan Keuangan Berbasis SAK EMKM bagi UMKM Kabupaten Bekasi Benny Oktaviano; Jamian Purba; Edi Tri Wibowo; Zahra Tusyita Tazkiya
Lentera Pengabdian Vol. 4 No. 02 (2026): April 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i02.1347

Abstract

Pelaku usaha mikro, kecil, dan menengah masih menghadapi berbagai kendala dalam pengelolaan keuangan dan perpajakan, terutama terkait pencatatan transaksi usaha yang belum sistematis serta rendahnya pemahaman mengenai perencanaan pajak. Kondisi tersebut dapat memengaruhi kualitas laporan keuangan, kepatuhan perpajakan, dan efisiensi pengelolaan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kemampuan pelaku usaha dalam menyusun pencatatan keuangan yang terstruktur serta memahami perencanaan pajak untuk mendukung efisiensi beban pajak. Kegiatan dilaksanakan di Universitas Pelita Bangsa dengan melibatkan tujuh pelaku usaha mikro, kecil, dan menengah dari Kabupaten Bekasi. Metode yang digunakan meliputi sosialisasi, pelatihan, praktik penyusunan laporan keuangan, pendampingan, serta evaluasi melalui pengukuran tingkat pemahaman peserta sebelum dan sesudah kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pencatatan keuangan dan perpajakan, serta meningkatnya kemampuan dalam menyusun laporan keuangan sederhana dan menerapkan pengelolaan pajak yang lebih terencana. Selain itu, peserta menunjukkan komitmen untuk menerapkan sistem pencatatan keuangan yang lebih baik dalam kegiatan usaha sehari-hari. Kegiatan ini memberikan kontribusi dalam meningkatkan literasi keuangan dan perpajakan pelaku usaha sehingga dapat mendukung pengelolaan usaha yang lebih efektif, efisien, dan berkelanjutan.
The Role of Artificial Intelligence in Collaborative Green Supply Chain Management: Impact on Company Performance and Moderation of Top Management Commitment Franky Okto Bernando; Erick Lauren Ray; Benny Oktaviano
Jurnal Logistik Indonesia Vol. 9 No. 2: Oktober 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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

Abstract

This study explores the growing interest in big data and Artificial Intelligence (AI) while addressing the gap in research on AI's role in Collaboration within Green Supply Chain Management (CGSCM) and its impact on Firm Performance (FP). Integrating AI and assessing Top Management Commitment (TMC) as a moderating factor, a moderated mediation model was constructed using data from 152 Indonesian manufacturing firms. The results show that AI positively influences CGSCM and FP, with CGSCM acting as a mediator between AI and FP. Additionally, TMC enhances the positive relationship between AI and CGSCM, strengthening this connection at higher TMC levels. Conversely, TMC moderates the link between AI and FP, reducing its strength at lower TMC levels. These findings provide valuable insights for supply chain and logistics managers, offering guidance on implementing AI to promote collaboration in sustainable supply chains and improve firm performance.
Penguatan Literasi dan Kepatuhan Pajak UMKM melalui Pelatihan Berbasis Praktik sesuai Kebijakan Fiskal Terbaru Tahun 2025 Benny Oktaviano; Ahmad Bukhori Muslim; Muhammad Novan
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 10 (2025): Oktober 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i10.1145

Abstract

Kegiatan pengabdian masyarakat berjudul Penguatan Literasi dan Kepatuhan Pajak UMKM melalui Pelatihan Berbasis Praktik sesuai Kebijakan Fiskal Terbaru Tahun 2025 bertujuan untuk meningkatkan literasi perpajakan dan kepatuhan pajak bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bekasi. Kegiatan ini dilaksanakan melalui pelatihan partisipatif yang melibatkan sepuluh peserta UMKM, satu dosen ketua, satu dosen anggota, dan satu mahasiswa pendamping. Metode yang digunakan meliputi penyampaian konsep, simulasi perhitungan, serta praktik pelaporan pajak melalui aplikasi digital seperti e-Billing, e-Filing, dan LAMIKRO. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 34% terhadap penghitungan pajak final, serta perubahan perilaku administratif menuju pelaporan pajak mandiri. Kegiatan ini juga memunculkan kesadaran sosial baru terhadap pentingnya kepatuhan pajak dan munculnya pemimpin lokal (local leader) sebagai penggerak komunitas. Program ini membuktikan bahwa pendekatan pelatihan berbasis praktik efektif dalam membangun kesadaran fiskal dan transformasi digital bagi pelaku UMKM.
Underwriter Reputation and Underpricing: Navigating the Moderating Effects of Company Size Jamian Purba; Maulina Permatasari; Benny Oktaviano
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2789

Abstract

This study investigates the influence of underwriter reputation and company size on IPO underpricing, as well as the moderating effect of company size on the relationship between underwriter reputation and IPO underpricing. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the analysis was conducted on IPO data from 2020-2024. The results reveal that underwriter reputation has a significant negative effect on IPO underpricing, indicating that reputable underwriters can reduce initial return volatility. However, company size does not have a significant direct impact on IPO underpricing. Furthermore, the moderating analysis shows that company size significantly strengthens the negative relationship between underwriter reputation and IPO underpricing, suggesting that larger firms with reputable underwriters tend to experience more stable IPO pricing. These findings contribute to the literature by highlighting the combined role of firm size and underwriter credibility in mitigating IPO underpricing, providing implications for issuers, investors, and policymakers in emerging markets. Keywords: Underwriter Reputation, Company Size, IPO Underpricing, Moderation Effect, PLS-SEM
Audit Opinions and Auditor Switching under Management Change Benny Oktaviano; Ahmad Bukhori Muslim
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i02.3151

Abstract

This study investigates how audit opinions affect auditor switching and management change in listed companies using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Unfavorable or modified audit opinions often create management dissatisfaction, potentially driving decisions to replace auditors or restructure leadership. Using firm data analyzed through bootstrapping for path significance, the findings reveal that audit opinion positively and significantly influences auditor switching (β = 0.215; p = 0.012) and negatively affects management change (β = −0.134; p = 0.037). In contrast, auditor switching shows a positive and significant relationship with management change (β = 0.289; p = 0.000). These results highlight that audit opinions are a key determinant of organizational shifts, directly and indirectly shaping managerial and auditor transitions. The findings underscore the importance of transparent reporting in maintaining organizational stability.
PENINGKATAN PENGELOLAAN KEUANGAN DAN AKUNTANSI BUMDES Benny Oktaviano; Adi Maryadi; Dian Sulistyorini Wulandari; Nazwa Putri Hidayat
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3130

Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desadikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada.Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Jatibaru sebuah desa yang berada di kecamatan Cikarang Timur memiliki potensi yang besar akan tetapi belum dikelola dengan baik Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
SAK EMKM-Based Accounting Training to Improve MSME Financial Reporting and Tax Awareness Sindik Widati; Ahmad Bukhori Muslim; Benny Oktaviano; Dwi Rahmania
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1389

Abstract

Limited financial reporting skills and insufficient understanding of tax obligations remain major challenges affecting business governance and tax compliance among micro, small, and medium enterprises. This community service program aimed to improve participants' knowledge and skills in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities and to enhance their understanding of taxation. The program was conducted at Universitas Pelita Bangsa on May 8, 2026, involving 14 micro, small, and medium enterprise owners from Bekasi Regency. The implementation methods included socialization, training sessions, hands-on financial reporting practices, application of simple financial recording technology, mentoring, and evaluation activities. The results demonstrated an improvement in participants' understanding of transaction recording, income statement preparation, statement of financial position preparation, and tax obligations. Most participants were able to prepare simple financial statements and gained awareness of the importance of separating personal and business finances. In addition, participants showed increased awareness of tax compliance as an essential component of sound business governance. The program indicates that structured training and mentoring can effectively strengthen financial management competencies and support improved tax compliance among micro, small, and medium enterprises.
KEPUTUSAN INVESTASI BERDASARKAN LITERASI KEUANGAN, PENGETAHUAN INVESTASI DAN PERSEPSI RISIKO Taufik Hidayat; Benny Oktaviano; Roni Baharuddin
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 6 No. 2 (2023): June 2023
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v6i2.1352

Abstract

Penelitian ini betujuan untuk mengetahui pengaruh literasi keuangan, pengetahuan investasi, dan persepsi risiko terhadap keputusan investasi mahasiswa akuntansi. Variabel dependen atau variabel terikat yang digunakan adalah keputusan investasi, sedangkan variabel independen atau variabel bebas adalah literasi keuangan, pengetahuan investasi, dan persepsi risiko. Sample yang di gunakan berjumlah 97 responden. Data yang di gunakan dalam penelitian ini menggunakan kuesioner. Metode analisis yang di gunakan adalah metode analisis deskriptif uji asumsi klasik dan uji hipotesis.Hasil penelitian menunjukkan bahwa keputusan investasi dipengaruhi oleh literasi keuangan dan persepsi risiko secara positif, namun pengetahuan investasi tidak mempengaruhi mahasiswa akuntansi dalam mengambil keputusan investasi.
ESG Disclosure and Tax Aggressiveness under Regulatory Pressure: Empirical Evidence from IDX Companies Ahmad Bukhori Muslim; Benny Oktaviano; Immanuel Setiawan Silitonga
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2488

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) disclosure on corporate tax aggressiveness under regulatory pressure among companies listed on the Indonesia Stock Exchange (IDX). The increasing adoption of ESG reporting and the strengthening of sustainability regulations have intensified the need to understand whether greater corporate transparency contributes to more responsible tax behavior. Using a quantitative research design, this study analyzes panel data from non-financial IDX-listed companies during the 2021–2025 period. Secondary data are collected from annual reports, sustainability reports, and audited financial statements. Panel data regression with moderation analysis is employed to examine the relationship between ESG disclosure, regulatory pressure, and tax aggressiveness while controlling for firm characteristics. The findings indicate that ESG disclosure has a significant negative effect on tax aggressiveness, suggesting that firms with higher ESG transparency are less likely to engage in aggressive tax planning. Furthermore, regulatory pressure strengthens this relationship by encouraging greater compliance with tax and sustainability regulations. These findings contribute to the growing literature on ESG and corporate taxation by demonstrating the importance of institutional enforcement in promoting ethical corporate behavior. The study also provides practical implications for policymakers, investors, and corporate managers in strengthening ESG regulations and improving tax governance to support sustainable business practices.
Tax Avoidance through Transfer Pricing: How Foreign Ownership Moderates the Effects Benny Oktaviano; Dian Wulandari; Siti Masitoh
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2160

Abstract

This study investigates the impact of transfer pricing on tax avoidance and explores how foreign ownership moderates this relationship. The objective is to understand whether transfer pricing strategies lead to increased tax avoidance and how foreign ownership influences this effect. Using panel least squares regression, the results show a significant positive relationship between transfer pricing and tax avoidance, with foreign ownership amplifying this effect. Firms with higher foreign ownership tend to leverage transfer pricing strategies more effectively to minimize tax liabilities. These findings align with existing literature on multinational corporations' tax strategies and suggest the need for stricter regulatory frameworks to mitigate aggressive tax avoidance. The study's limitations include a narrow sample and time frame, with recommendations for future research to expand the scope and examine additional moderating factors.
Co-Authors Adi Maryadi Ahmad Bukhori Muslim Desi Ristanti Dian Sulistyorini Wulandari Dian Wulandari Dwi Rahmania Edi Tri Wibowo Erick Lauren Ray Erick Lauren Ray Erlina Widayanti Franky Okto Bernando Franky Okto Bernando Immanuel Setiawan Silitonga Jamian Purba Maulina Permatasari Muhammad Novan Nazwa Putri Hidayat Neng Asiah Noviyanti Dewi Roni Baharuddin Sindik Widati Siti Masitoh Syifa Fauziyyah Taufik Hidayat Tirin Wulandari Vista Yulianti Zahra Tusyita Tazkiya