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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Ekonomi dan Manajemen IMAGE STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Surya Medika SEIKO : Journal of Management & Business Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Bisnis dan Akuntansi The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal of Business, Accounting and Management PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Pancasila (JIAP) Research of Finance and Banking Ekobisman : Jurnal Ekonomi Bisnis Manajemen Akurasi Atestasi : Jurnal Ilmiah Akuntansi

Oktrivina, Amelia

Universitas Pancasila

Author-ID : 4162400

Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Corporate Social Responsibility terhadap Firm Value pada Perusahaan Manufaktur dan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 Amelia Oktrivina DS
Jurnal Keuangan dan Perbankan Vol 13, No 1 (2016): Jurnal Keuangan dan Perbankan Volume 13, No. 1, Desember 2016
Publisher : STIE Indonesia Banking School

The purpose of this study is to examine the effect of Corporate Social Responsibility to Firm Value on the manufacturing and non-manufacturing companies in Indonesia Stock Exchange period 2014. Independent variables used in this study is Corporate Social Responsibility (CSR), while the dependent variable is the Price to Book Value (PBV). The sample in this study consisted of 45 manufacturing companies and 54 non-manufacturing company in Indonesia Stock Exchange in the 2014 study period, that were selected based on certain criteria using purposive sampling method. Analysis of the data used in this research is simple regression analysis. Based on the analysis and discussion of the effect of CSR on firm value, it can put forward some conclusions as follows: 1) CSR significant effect on the Firm Value in manufacturing companies. 2) CSR significant effect on the Firm Value in non-manufacturing company. 3) There is no difference in the effect of CSR on the Firm Value in the manufacturing and non-manufacturing companies. The implication is that companies should be more concern to report their CSR activities because it can influences the firm value

Pengaruh Audit Manajemen dan Pengendalian Intern Terhadap Penerapan Good Corporate Governance dan Implikasinya Terhadap Kinerja Perusahaan di Indonesia (Studi Empiris Pada 141 Perusahaan BUMN dalam Daftar CGPI yang Dirilis IICG Periode 2008-2013) Amelia Oktrivina Diapari Siregar
Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014
Publisher : STIE Indonesia Banking School

The implementation of Good Corporate Governance (GCG) principles on the State-owned companies has already shown increased. Nevertheless from several public view is still much stigma which the companies still laden with corruption and loss. The main objective of this study was to determine whether the management audit, internal control and application of the GCG principles affect the performance of state-owned companies . This study used a survey method using SEM analysis approach. The results showed that the management audit after on GCG has shown a lot of improvement . Similarly, the effect of internal control over the practice of good corporate governance has got a good assessment. The latter effect of corporate governance on corporates performance is viewed positively significant. Therefore , the importance of GCG implementation, the existence of audit committees and internal controls

Attitude, subjective norm an perceived behavior control on whistleblowing intention in avoiding fraud Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.704

This study analyzes how attitude, subjective norms, and perceived behavior control affect whistleblowing intention. This study took a sample using a questionnaire at the Badan Pemeriksa Keuangan (BPK). A purposive sampling method has been applied to determine 30 employees at Badan Pemeriksa Keuangan (BPK) was obtained based on predetermined criteria. The method of analysis in this study uses descriptive statistical analysis. The tool for this research uses SPSS. The results of this study indicate that attitude, subjective norms, and perceived behavior control affect whistleblowing intention.

Investigating the Effect of Leader Humility on Innovative Work Behavior: The Role of Civility Climate and Job Insecurity Achmadi Achmadi; Hendryadi Hendryadi; Amelia Oktrivina; Donant Alananto Iskandar
Media Ekonomi dan Manajemen Vol 38, No 1 (2023): January 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i1.3400

Humility is a leadership model inherent in Asian culture and is believed to impact employees' productive behavior and attitudes positively. By examining how leader humility affects the workplace's civility climate and innovative work behavior (IWB), the current study seeks to address the scarcity of studies on these relationships. We also posited that the perceived civility climate mediated the relationship between leader humility and IWB and examined the role of job insecurity as a boundary condition. PLS-SEM was applied to test hypotheses from data on 328 employees in various sectors in Jakarta. The analysis results indicate humility could promote perceived civility and innovative work behavior. In addition, we discovered that civility climate acted as a mediator in leader humility and IWB relationship. Moreover, we empirically reveal unique findings regarding the role of job insecurity as a moderator in the leader-humility-IWB and civility climate-IWB relationship. The present study is the first attempt to explore the role of intermediate civility climate in the relationship between leader humility and IWB. Moreover, we add job insecurity as a boundary condition to provide new insights into explaining IWB

Financial distress and earnings management: The role of audit quality Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.584

This research was aimed to examine the effect of financial distress on earnings management, moderated by audit quality in manufacturing companies listed on the Indonesian stock exchange 2017 – 2020. The type of data in this study is secondary data with a sample selection method that is purposive sampling method. The analysis model used is panel data, regression analysis and data processing using Eviews12. The sample in this research is 83 manufacturing companies for the 2017-2020 research year. The results of this study indicate that the financial distress variable has a significant negative effect on earnings management and audit quality variable weakens financial distress on earnings management.

Edukasi Wisata Sehat di Masa Pandemi Aulia Keiko; Gunawan Baharuddin; Mulyadi Mulyadi; Amelia Oktrivina; Indra Satria; Trisnani Indriati; Hendryadi Hendryadi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v3i3.289

Tujuan kegiatan pengabdian kepada masyarakat dengan materi edukasi wisata sehat di masa pandemi di Kota Cilegon ini adalah untuk meningkatkan kesadaran para pelaku dan pengelola UMKM di kawasan wisata Kota Cilegon tentang pentingnya aspek kebersihan dan kesehatan di lingkungan wisata. Manfaat kegiatan ini adalah meningkatkan kesadaran para pengelola dan pelaku UMKM di kawasan wisata Kota Cilegon tentang pentingnya aspek kebersihan dan kesehatan lingkungan. Kegiatan pelatihan ini telah berjalan dengan baik, terlihat dari hasil survey yang secara umum menyatakan bahwa materi yang disampaikan bermanfaat dan sesuai dengan kebutuhan usaha UMKM. Beberapa saran praktis diberikan kepada pemerintah terkait dengan kemudahan pemerintah daerah dalam proses perijinan terkait kawasan wisata yang dikembangkan. Selain itu, pihak eksternal seperti perguruan tinggi dapat menjembatani pemerintah dan industri untuk memberikan bantuan finansial dan sosial. Membuat program outbond karyawan di Kampung Wisata dan merekomendasikannya kepada perusahaan dan industri di sekitar Kampung Wisata khususnya dan perusahaan lain yang berada di wilayah Kota Cilegon pada umumnya

Pendampingan Pengisian E-SPT Bagi Sivitas Akademik Universitas Pancasila Amelia Oktrivina; Tryas Chasbiandani; Lazarus Sinaga; Tri Astuti; Wasi Widayadi; Derriawan Derriawan; Hendryadi Hendryadi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v4i3.290

Kegiatan pelatihan ini bertujuan untuk membantu Pengisian E-SPT lebih awal dan aman bagi lingkungan Civitas Akademika Universitas Pancasila. Serta meningkatkan pemahaman dalam perpajakan, mengedukasi wajib pajak dan mendampingi wajib pajak untuk melakukan pelaporan SPT Tahunan. Dengan adanya kegiatan PKM ini, disarankan agar dapat diadopsi dan diaplikasikan pada ruang lingkup yang lebih luas, sehigga edukasi dan literasi terkait dengan perpajakan dapat lebih meningkat. Dengan adanya pemahaman terkait perpajakan dan segala manfaatnya, sivitas akademika di lingkungan Universitas Pancasila dapat memperoleh pemahaman yang lebih baik dan dapat berkontribusi positif terhadap kemajuan perekonomian Negara

Perbandingan Kinerja Bank Syariah dan Bank Non Syariah Amelia Oktrivina Diapari Siregar
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T The purpose of this study was to determine and measure the performance comparison between Islamic banks with conventional banks are seen by CAR, ROA, LDR, NPL, and ROA. The research data was obtained from the financial statements listed in Indonesia Stock Exchange in 2012 - 2013. The results showed that there are significant differences between Islamic banks with conventional banks if measured by ROA, LDR, NPL, and BOPO while the CAR no significant difference between islamic banks with conventional banks. Based on research results Islamic banks overall average of the ratio used shows that the CAR, LDR, NPL, and BOPO greater than conventional banks. While conventional banks have an average ROA, and BOPO higher than islamic banks while the average CAR, LDR, and NPL better than islamic banks means that the good performance of the conventional banks because even though banks have low capital and low lending to customers this has resulted in low non performing loans in the bank so that the bank has a high income. A B S T R A K Tujuan penelitian ini adalah untuk mengetahui perbandingan kinerja bank syariah dengan bank konvensional dilihat berdasarkan rasio CAR, ROA, LDR, NPL, dan BOPO. Data penelitian ini diperoleh dari laporan keuangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2013. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional jika diukur dengan rasio ROA, LDR, NPL, dan BOPO sedangkan rasio CAR tidak terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional. Berdasarkan hasil penelitian bank syariah mempunyai rata – rata secara keseluruhan dari rasio yang digunakan menunjukkan bahwa rasio CAR, LDR, NPL, dan BOPO lebih besar dibandingkan dengan bank konvensional. Sedangkan bank konvensional mempunyai rata – rata rasio ROA, dan BOPO lebih tinggi dibandingkan bank syariah sedangkan rata – rata rasio CAR, LDR, dan NPL lebih rendah dibandingkan bank syariah, artinya bahwa kinerja bank konvensional bagus karena meskipun bank memiliki modal yang rendah dan rendahnya pemberian kredit kepada nasabah hal ini yang mengakibatkan rendahnya kredit bermasalah pada bank sehingga bank mempunyai pendapatan yang tinggi. JEL Classification: G14, G10

Profitability, leverage, firm size, and tax avoidance model relationship: A case of the manufacturing sector Amelia Oktrivina
Jurnal Riset Manajemen dan Bisnis Vol 7 No 2 (2022)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Tax avoidance is one of the issues that has attracted researchers' interest in financial management, and efforts to understand the causative factors are of serious concern. This study explicitly reveals the determinants of tax avoidance using the fundamental factor approach (profitability, leverage, and firm) in the automotive sector manufacturing companies. Moreover, the role of size as a moderator is also tested in the proposed model. The data analysis technique shows that profitability, leverage, and size have a negative effect on tax avoidance. Furthermore, the confirmed size moderates the relationship between leverage and tax avoidance but not profitability. The results of this study provide new insights into the role of size, which has been proven as a moderator of tax avoidance.

Understanding Revisit Intention During Covid-19: A Protection Motivation Theory Perspective Indra Sakti; Dewi Trirahayu; Amelia Oktrivina
Jurnal Manajemen Vol. 27 No. 1 (2023): February 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v27i1.1014

This study aims to empirically investigate the influence of destination image, visitor image congruity, and perceived related health issues on revisit intention and the role of perceived risk as moderators in these relationships. We integrated the theory of self-congruity and protection motivation theory to understand post-pandemic travel behaviour further. Using a moderated regression analysis (MRA), data are collected from 402 students from two universities in Jakarta. The results from the study provide that destination image and image congruity are positively related to revisiting intention, while perceived risk has a negative direction. Moreover, perceived risk is essential in the relationship between destination image, image congruity, and revisit intention. These results extend a model for predicting travel behaviour in crisis/pandemic situations, corroborating the earlier studies, and providing practical implications for stakeholders and tourism area managers.

Co-Authors Abdul Rozak Assodiki Achmadi Achmadi Achmadi Achmadi Adindafi Kartika Salwa Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ani, Salis Musta Atikah, Salma Aulia Keiko Ayu Woro Angelina Baharuddin, Gunawan Basis G. Andamari Cotoro Mukri Deriawan Deriawan Deriawan, Deriawan Derriawan Derriawan Dewi Trirahayu Dian Riskarini Donant Alananto Iskandar Eka Sudarmaji Elsa Maura Adhianti Erlangga, Aldy Putra Firza Erwandi Fitriyani, Aulia Fitriyani Fryenddisca, Fiona Almyra Fujianti, Lailah Gumilarsih, Basis Handari, Annisa Tri Harimurti Wulandjani Harimurti Wulandjani Harnovinsah Harnovinsah Hayadi, Antariksa Fikri Hendryadi Hendryadi Heriansyah, Kurnia Iha Haryani Iha Haryani Hatta Iha Haryani Hatta Indah Masri Indra Sakti Indra Satria Iriana Medita Putri Ismiriati nasip Janah, Zulfa Nurul Jihan Khoerunnisa Juwanto, Miranda Alifarahmah Khairiyah, Nabila Kosasih Kosasih Laili Savitri Noor Lies Putriana Lies Putriana Lysandra, Shanti Mandagie, Octaviani Mandagie, Yuana Rizky Octaviani MGS Aritonang Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Murni, Anggita Pramesti, Yetty Murni, Yetty Murthada Sinuraya Muslim Muslim Musta ‘Ani, Salis Musta'ani, Salis Nabila, Salsa Nelyumna Nelyumna Rizal Nelyumna Rizal Nelyumna, Nelyumna Noor, Laili Savitri Nurmiwiyati, Nurmiwiyati Pitaloka, Calya Sekar Arum Pranowo, Bianca Alika Prasetiyo Pras Prayoga, M. Adam Putri , Amanda Rafifah, Dina Rafrini Amyulianthy Rasul , Nabilah Hanun Muthmainnah Rasyid, Diandra Kamila Razi Muhammad Razi Muhammad Rizky, Yuana Rosdiana, Elly S, Ira Mariana Safitri Siswono Sailendra Sailendra, Sailendra SALIS MUSTA ANI Salwa , Adindafi Kartika Sella, Nadra Asmira Shinta Budi Astuti Sinaga, Lazarus Siswono, Safitri Sitanggang, Maura Linda Stevent, Antonius Sujana, Aaliyah Putri Supriadi Thalib Supriyadi Thalib Susilawati, Susilawati Syafira Gunawan Syauqy, Rizky Terminanto, Agung Thyas Tri Agathya TRI ASTUTI Trisnani Indriati Tryas Chas Biandani Tryas Chasbiandani Tyahya Whisnu Hendratni Wasi Widayadi Widyadhana, Keisya Sahda Widyaningsih Azizah Wiratmadhi, I Putu Dimas Yetty Murni Yosialdi, Raihan Putra Zahraeni, Devina

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