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All Journal Wahana Riset Akuntansi Among Makarti Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Global Financial Accounting Journal Management and Accounting Expose Jurnal Abdimas Sangkabira ACE : Accounting Research Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis Abdi Makarti ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies Aktiva: Journal Of Accountancy and Management Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pelayanan Masyarakat eJEBA
Oktaviani Ari Wardhaningrum
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Evaluasi Proses Penetapan Harga Jual Produk Teknologi Virtual Reality (Studi Kasus di PT GIT Solution) Sya’roni, M. Hokidatus; Wardhaningrum, Oktaviani Ari; Aprilianto, Bayu
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23810

Abstract

Penelitian ini difokuskan untuk mengamati sekaligus mengevaluasi proses penetapan harga jual Virtual Reality Games di PT GIT Solution. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus untuk dapat memahami lebih dalam terkait proses penetapan harga jual Virtual Reality di PT GIT Solution. Hasil penelitian mendapatkan adanya perbedaan proses penetapan harga jual di tiap channel pemasaran antara business-to-business (B2B) dan business-to-customer (B2C). Selain itu, tahap evaluasi menemukan proses penetapan harga jual B2C tidak mempertimbangkan biaya produksi, ketidakterlibatan divisi pemasaran, dan juga tidak memperhatikan customer feedback. Alternatif solusi disajikan untuk mengatasi permasalahan tersebut.
How Good Corporate Governance Principles Influence Corporate Social Responsibility Disclosure? Risalatul Maghfiroh; Indah Purnamawati; Oktaviani Ari Wardhaningrum
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12256

Abstract

Abstract This study aims to analyze the influence of transparency, accountability, responsibility, independence, and fairness on Corporate Social Responsibility (CSR) disclosure. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using a purposive sampling method, resulting in 44 companies. The analysis method used was panel data regression with the Fixed Effect Model (FEM). The results indicate that transparency and accountability do not have a significant impact on CSR disclosure. However, responsibility and independence are found to significantly influence CSR disclosure, while fairness does not show a significant effect. These findings suggest that while companies prioritize social responsibility and independence in their governance, transparency, accountability, and fairness may not be key drivers for CSR disclosure in the mining sector. This research highlights the need for better governance practices and clearer disclosure standards, particularly in industries with significant environmental impact. Keywords: corporate social responsibility, disclosure, good corporate governance principles.
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH DI PROVINSI JAWA TIMUR Kustianingsih, Nanik; Andriana, Andriana; Wardhaningrum, Oktaviani Ari
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.372

Abstract

Penelitian ini bertujuan untuk menguji secara empiris terjadinya fenomena flypaper effect pada pendapatan asli daerah dan dana alokasi umum terhadap belanja daerah di Provinsi Jawa Timur. Flypaper effect dapat terjadi jika suatu daerah memiliki pendapatan asli daerah yang rendah, sehingga pemerintah daerah tersebut memiliki ketergantungan terhadap dana transfer dari pusat. Ketergantungan dana transfer dari pusat menjadi hal yang menarik di tengah penerapan otonomi daerah yang semakin mapan. Penelitian ini menganalisis 37 kabupaten/kota dari total 38 kabupaten/kota di Provinsi Jawa Timur, satu kabupaten/kota dikeluarkan dari sampel penelitian karena data yang tidak tersedia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan teknik analisis analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pendapatan daerah dan dana alokasi umum berpengaruh terhadap belanja daerah di Provinsi Jawa Timur. Pengujian lebih lanjut menunjukkan terjadinya fenomena flypaper effect di Provinsi Jawa Timur.Kata kunci: Belanja Daerah, Dana Alokasi Umum, Flypaper Effect, Pendapatan Asli Daerah
MENGUNGKAP PERAN INFORMASI NON-KEUANGAN TERHADAP TERHADAP PROFITABILITAS PERUSAHAAN TERINDEKS SRI KEHATI Sari, Dinda Purnama; Anugerah, Eza Gusti; Wardhaningrum, Oktaviani Ari
Among Makarti Vol 18, No 1 (2025): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v18i1.844

Abstract

Abstract : This study employs a quantitative approach to analyze the influence of Environmental, Social, and Governance (ESG), Enterprise Risk Management (ERM), and Sustainability Report (SR) Assurance on the profitability of companies listed in the Sri-Kehati Index during the 2020–2023 observation period. ESG, as an independent variable, is measured using a scoring method based on the 2016 GRI Standards, while ERM is assessed through scoring based on the COSO ERM framework, and SR Assurance is represented as a dummy variable. The dependent variable, profitability, is measured using the Return on Equity (ROE) indicator. Data for this study were collected from annual and sustainability reports available on the companies' official websites. From an initial population of 82 companies in the Sri-Kehati Index, a purposive sampling method was used to select 75 companies that met the criteria within the observation period. Data analysis was conducted using descriptive statistics, classical assumption testing, and hypothesis testing, utilizing SPSS software version 23. The findings indicate that the ESG variable has a significant negative effect on profitability, the ERM variable does not have a substantial effect, and the SR Assurance variable has a significant positive effect on the profitability of companies listed in the Sri-Kehati Index.Abstrak : Penelitian ini menggunakan pendekatan kuantitatif untuk menganalisis pengaruh Environmental, Social, and Governance (ESG), Enterprise Risk Management (ERM), dan Sustainability Report (SR) Assurance terhadap profitabilitas perusahaan yang terdaftar dalam Indeks Sri-Kehati selama periode observasi 2020–2023. ESG sebagai variabel independen diukur menggunakan metode skoring berdasarkan GRI Standards 2016, sedangkan ERM diukur melalui skoring berdasarkan kerangka kerja COSO ERM, dan SR Assurance direpresentasikan sebagai variabel dummy. Variabel dependen, yaitu profitabilitas, diukur menggunakan indikator Return on Equity (ROE). Data penelitian diperoleh dari laporan tahunan dan laporan keberlanjutan yang tersedia di situs resmi perusahaan. Dari populasi awal sebanyak 82 perusahaan dalam Indeks Sri-Kehati, metode purposive sampling digunakan untuk memilih 75 perusahaan yang memenuhi kriteria sesuai dengan periode observasi. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan perangkat lunak SPSS versi 23. Hasil penelitian menunjukkan bahwa variabel ESG berpengaruh negatif signifikan terhadap profitabilitas, variabel ERM tidak memiliki pengaruh yang signifikan, sedangkan variabel SR Assurance berpengaruh positif signifikan terhadap profitabilitas perusahaan dalam Indeks Sri-Kehati.
DESAIN DASHBOARD INTERAKTIF KINERJA KEUANGAN GUNA MENDUKUNG KEPUTUSAN BISNIS LEVEL TOP MANAJEMEN PADA CV BIMA TECHNOLOGIES Mufiro, Adelia; Winarno, Wahyu Agus; Wardhaningrum, Oktaviani Ari
ABDI MAKARTI Vol 4, No 1 (2025): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v4i1.785

Abstract

As a rapidly growing technology company, CV Bima Technologies faces the challenge of making quick and effective business decisions. A key issue is the lack of detailed visualized financial information, such as receivables per customer and debts per creditor. This community service project aims to design a decision support system using interactive dashboards powered by Microsoft Power BI to provide real-time insights into business development and monitor ongoing projects. The method involves collecting primary data through interviews and additional financial data, which are then analyzed and simplified for visualization. The resulting interactive dashboard displays detailed customer receivables, including project name, customer name, nominal amount, repayment date, receivable status, outstanding debt, and percentage of collectable receivables. Debt visualization includes item name, debt amount, creditor, due date, debt status, and debt status amounts. Additionally, the project realization report provides a list of projects, goods and services used, planned prices, bid prices, and actual expenditures. The implementation of this system allows CV Bima Technologies’ management to monitor financial health and project progress in real time, enabling more informed decision-making and improved business control.
Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Oktaviani Ari Wardhaningrum; Hendrawan Santosa Putra; Andriana .
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.571

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
MENELISIK KONDISI REVALUASI ASET TETAP (STUDI KASUS PADA PT X) Soeprapto, Devina Elmira Soeprapto; Purnamawati, Indah; Wardhaningrum, Oktaviani Ari
VALUE: Journal of Business Studies Vol. 4 No. 1 (2025): VALUE : Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v4i1.53696

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi penerapan revaluasi aset PT X dan proses revaluasi yangterjadi berdasarkan SAK yang berlaku. Jenis penelitian yang dilakukan yakni kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dalam penelitian ini berupa wawancara kepada narasumber yang berkaitan dengan pelaporan aset tetap PT X dan dokumentasi dokumen terkait untuk menjawab rumusan masalah yang akan diteliti. Data yang telah diperoleh akan dianalisis dengan reduksi data dan data display untuk menghasilkan data yang sesuai dengan tujuan penelitian dan disajikan dengan jelas. Triangulasi data dan triangulasi metode dilakukan untuk mengkonfirmasi data hasil wawancara dan observasi telah sesuai dan cocok. Hasil dari penelitian ini menunjukkan bahwa PT X sejak awalberdirinya hingga saat ini belum pernah melakukan proses revaluasi sebab tidak adanya kewajiban bagi perusahaan dan merasa bahwa kegiatan operasional masih dapat berjalan dengan lancar. Revaluasi aset penting dilakukan oleh PT X denganmenggunakan jasa penilai agar nilai yang tercantum dalam laporan keuangan menjadi relevan serta sebagai bentuktanggung jawab kepada pengguna laporan keuangan.
Pengaruh Risiko terhadap Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia Yulio, Fernando Alvin; Mas'ud, Imam; Wardhaningrum, Oktaviani Ari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.20213

Abstract

  Abstract  - This study aimed to evaluate the influence of market risk, credit risk, liquidity risk, and operational risk on the profitability of banks listed on the Indonesia Stock Exchange during the period from 2020 to 2022. The chosen timeframe coincided with the emergence of the Covid-19 pandemic, which naturally resulted in a decline in banking profitability and an increase in the risks faced by these banks. The research adopts a quantitative approach, and sample selection employed the purposive sampling method. Secondary data from the Indonesia Stock Exchange were utilized for analysis. Data processing was conducted using EViews 12, involving various tests such as descriptive statistical analysis, classical assumption testing, panel data regression analysis, model testing, and hypothesis testing. The findings of the study reveal that market risk positively affects profitability, while credit risk and operational risk has a negative impact on profitability. Conversely, liquidity risk does not demonstrate a significant effect on profitability. The outcomes of this study hold significance for academic researchers exploring the relationship between risk management practices and bank profitability.Keywords: Bank, Profitability, Risk
PENGARUH PERATAAN LABA, PERTUMBUHAN ASET DAN PERTUMBUHAN UTANG TERHADAP REAKSI PASAR Ulfa, Kisani Daniyah; Hisamuddin, Nur; Wardhaningrum, Oktaviani Ari
Among Makarti Vol 16, No 2 (2023): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v16i2.473

Abstract

ABSTRACTFinancial reports that contain information about company performance can be used as a benchmark for investors to make investment decisions. Company performance can be reflected through profits, assets and debt owned by the company. However, the disruptio to the financial performance of coal companies caused by several factors such as declining interest in demand for coal, declining reference prices and declining export values can affect investors assessments. Based on this, this study aims to determine whether income smoothing, asset growth and liabilities growth affect on earning response. This research was conducted at coal sub sector mining companies listed on Indonesia Stock Exchange with a research period from 2016 to 2021. The research sampe wa obtained using a purposive sampling technique and 13 companies that met the criteria were obtained. The data obtained was then analyzed with multiple linear regression. The result show that the independet variables of income smoothing, asset growth and liabilities growth have a negative effect on earning response.ABSTRAKLaporan keuangan yang berisi informasi mengenai kinerja perusahaan dapat menjadi tolok ukur bagi investor untuk menentukan keputusan berinvestasi. Kinerja perusahaan dapat tercermin melalui laba, aset dan utang yang dimiliki oleh perusahaan. Namun, terganggunya kinerja keuangan perusahaan batubara yang diakibatkan oleh beberapa faktor seperti menurunnya minat permintaan batubara, menurunnya harga acuan serta menurunnya nilai ekspor dapat berpengaruh pada penilaian investor. Berdasarkan hal tersebut, penelitian ini memiliki tujuan untuk mengetahui apakah perataan laba, pertumbuhan aset dan pertumbuhan utang berpengaruh terhadap reaksi pasar. Penelitian ini dilakukan pada perusahaan pertambangan sub sektor batubara yang tercatat di Bursa Efek Indonesia dengan periode penelitian dari 2016 sampai dengan 2021. Sampel penelitian diperoleh menngunakan teknik purposive sampling dan diperoleh 13 perusahaan yang memenuhi kriteria. Data yang diperoleh kemudian dilakukan analisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel independen perataan laba, pertumbuhan aset dan pertumbuhan utang berpengaruh negatif terhadap reaksi pasar.
Pengaruh Profitabilitas, Kebijakan Dividen, Dan Kebijakan Utang Terhadap Nilai Perusahaan Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Wulandari, Chindy; Maharani, Bunga; Wardhaningrum, Oktaviani Ari
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.718 KB)

Abstract

ABSTRACT The purpose of this study is to test and analyze the regression model of the effect of profitability ratio, dividend policy, and debt policy on the value of insurance companies listed on the Indonesia Stock Exchange for the 2016-2020. This study uses a quantitative approach that emphasizes hypotheses testing with secondary data sources using the company’s financial statements. The sampling technique in this study used purposive sampling with a total of 35 samples. The data analysis method used is multiple in linear regression analysis. The results of this study show that the ratio of profitability, dividend policy, and debt policy have a significant positive effect on firm value. Keywords: debt policy, dividend, firm value, profitability ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh rasio profitabilitas, kebijakan dividen, dan kebijakan utang terhadap nilai perusahaan pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif yang menekankan pada pengujian hipotesis dengan sumber data sekunder yaitu laporan keuangan perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan total sampel sebanyak 35 orang. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa rasio profitabilitas, kebijakan dividen, dan kebijakan utang berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: dividen, profitabilitas, kebijakan utang, nilai perusahaan
Co-Authors Aisa Tri Agustini Alifiono, Dhery Shabrian Kurnia Alwan Sri Kustono Andhika Andhika, Andhika Andriana . Andriana Andriana Anggreda Ratih Swastika Devi Anugerah, Eza Gusti Aprilianto, Bayu Aryo Prakoso Bayu Aprillianto Bayu WIjayanti Bunga Maharani Catur Wulandari, Meisyaroh Ciplis Gema Qori'ah Clara Rasida Dewi Ayu Puspita Eza Gusti Anugerah Fatmasari, Yuli Fatmawati, Novila Hendrawan Santosa Putra Ima Reza Viola Imam Mas'ud Indah Purnamawati Indah Purnamawati Indri Safitri, Indri Iqbal Driantama Irwani, Fransiska Mareta Kartika Kartika Khafid Fitriyanto Albahrudin Kustianingsih, Nanik Lilis Tika Supraptina Mas'ud, Imam Mas’ud, Imam Merryana Stephanie Hidayat Misbahol Yaqin Mufiro, Adelia Nanik Kustianingsih Nur Hisamuddin Octora, Devy Ira Bayu Risalatul Maghfiroh Rochman Effendi Ruli Bahyu Antika Sabilillah, Maria Sari, Dinda Purnama Satrio, Rofid Adi Septarina Prita Dania Sofianti Soeprapto, Devina Elmira Soeprapto Sya’roni, M. Hokidatus Ulfa, Kisani Daniyah Wahyu Agus Winarno Wulandari, Chindy Yulia Indrawati Yulio, Fernando Alvin