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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
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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Product Scarcity Strategy And Price Promotion To Purchase Intention: An Inverted U-Shaped Relationship Harimurti Wulandjani; Supriadi Thalib; Dian Riskarini; Amelia Oktrivina
Jurnal Manajemen Vol. 27 No. 2 (2023): June 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v27i2.1343

Abstract

The existing literature suggests that the scarcity signal is a crucial factor that determines consumer purchase intention. However, research inconsistencies regarding the direction of the relationship require more attempts to understand whether there is a possible inverted U-shaped relationship between scarcity and purchase intention. Moreover, this study examines the role of price promotion as a boundary condition. This study aims to shed light on the scarcity signal–online purchase intention relationship in a sample of students in Jakarta. The results show an inverted U-shaped relationship between scarcity and purchase intention. In addition, the interaction of price promotion and scarcity signals appears to be particularly important for yielding higher purchase intention. The implications of these findings contribute to the literature on online purchase decisions and allow online marketers to evaluate marketing strategies, especially in online markets.
The Islamic Religiosity And Financial Well-Being: A Moderated Mediation Model Of Financial Behavior And Literacy Mulyadi Mulyadi; Amelia Oktrivina; Hendryadi Hendryadi; Tyahya Whisnu Hendratni
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26790

Abstract

Purpose: By testing a moderated mediation model, this study aims to examine the mediating role of financial behavior in the relationship between Islamic religiosity, financial behavior, and financial well-being. The study also examines if financial literacy moderates this effect. Methodology/approach: The PROCESS macros version 4.0 was used to assess the hypothesized model based on data from 247 college students. Findings: The findings show that Islamic religiosity influences students' effective financial behavior and well-being. As expected, this study also confirms that financial behavior mediates the effect of Islamic religiosity on financial well-being, and financial literacy mediates this relationship. The role of Islamic religiosity in predicting financial well-being is getting stronger when students have high levels of financial literacy, which has important implications for universities to integrate Islamic values in financial management curricula and courses. Practical implications: The study's implications are directed at financial educators, not only providing financial knowledge to students but also integrating religious values so that they can form positive financial behavior to improve their quality of life in the future. Originality/value: The present study is initial empirical evidence that specifically explores the relationship between Islamic religiosity and financial behavior and its relationship with financial well-being.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018) Prasetiyo Pras; Amelia Oktrivina; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 2 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i2.2559

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas (ROE), ukuran perusahaan (Firm Size), dan kebijakan hutang (DER) terhadap nilai perusahaan (PBV) perusahaan manufaktur sektor bahan dasar industri dan kimia di Indonesia. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yaitu data-data yang diambil atau diperoleh dari pihak lain, catatan atau sumber lain yang telah ada sebelumnya. Data laporan keuangan diperoleh dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018, Pengambilan sampel dalam penelitian ini dilakukan dengan metode purposive sampling, Analisis yang digunakan adalah analisis regresi panel data dengan menggunakan aplikasi pengolahan data Eviews 9. Hasil penelitian ini menunjukan bahwa Profitabilitas (ROE) berpengaruh positif pada nilai perusahaan, Ukuran Perusahaan (Firm Size) berpengaruh positif namun tidak memiliki pengaruh signifikan terhadap nilai perusahaan, Kebijakan Hutang (DER) tidak berpengaruh dengan arah Negatif terhadap Nilai Perusahaan (PBV) manufaktur sektor bahan dasar industri dan kimia di BEI Tahun 2015-2018.
The God Locus Of Control, Moral Disengagement and Ethical Perception Of Accounting Students: The Role Of Gender Amelia Oktrivina; Lies Putriana; Murthada Sinuraya
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.30105

Abstract

Purpose: The purpose of this study is to add to the understanding of ethical viewpoints in a corpus of accounting student literature, by using mediation and moderation models to examine the interaction between belief in divine control, moral detachment, gender, and ethical insight. Methodology/approach: A total of 324 students contributed to the study by completing a two-stage online survey. Findings: Using hierarchical moderated regression analysis, the findings underscore a substantive correlation between belief in divine control and moral detachment and ethical acumen. Practical implications: Moral detachment showed a negative correlation with ethical insight and served as an intermediary in the relationship between belief in divine control and ethical acumen. Originality/value: Furthermore, this study illustrates that gender acts as a condition variable affecting the correlation between belief in divine governance and moral disengagement, as well as the relationship between moral disengagement and ethical understanding, indicating that the dynamics of these relationships are affected by gender differences.
Bauran pemasaran, kualitas pelayanan terhadap keputusan pembelian berdampak pada loyalitas konsumen Apotek Syahrin, Alfi; Sitanggang, Maura Linda; Masri, Indah; Oktrivina, Amelia
Jurnal STEI Ekonomi Vol 32 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i02.1317

Abstract

Changes in the pharmaceutical business paradigm, one of which is pharmacies, happened because of the Public Medical coverage program. Progressions might affect pharmacies, such as decreasing prescription acceptance, thereby potentially losing consumers. Data from Cipayung District, East Jakarta, for 2017-2022 shows 40 pharmacies, 28 pharmacies (70 percent) stayed standing, and 12 pharmacies (30 percent) closed. The research aims to determine the influence of the marketing mix and service quality on purchasing decisions and their impact on pharmacy consumer loyalty—Quantitative Research Methods. Sampling used a simple random sampling method; data was processed using Smart PLS. The sample determined using the Slovin formula was 100 respondents utilizing a survey. Research results show that marketing mix influences purchasing decisions. Service quality affects purchasing decisions. Marketing mix influences consumer loyalty. Service quality influences consumer loyalty. Purchasing decisions influence consumer loyalty. Marketing mix influences consumer loyalty through purchasing decisions. Service quality affects consumer loyalty through purchasing decisions.
PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA 2011-2013) Oktrivina DS , Amelia; Nelyumna
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 1 No 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

Audit delay the completion of the audit that the length of time is measured from the date of closing of the financial year until the issuance of the audit report signed by the auditor . Benefits of the financial statements will be reduced if the report is not available on time . This study examines the factors that affect audit delay including the audit committee , board of commissioners , and the external auditors . This study sampled banking companies in Indonesia Stock Exchange , with a sample of 90 for 3 years. This study was measured by using a multiple linear regression model . These results indicate that simultaneous audit committee , board of commissioners , and external auditors have a significant effect on audit delay . Partially , the audit committee , board of commissioners , and the external auditors have a significant effect on audit delay in banking companies in Indonesia Stock Exchange .
Exploring Ethical Decision-Making in Accounting: The Mediating Role of Moral Judgment Among Professional Accountants Oktrivina, Amelia; Murni, Anggita Pramesti, Yetty
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7400

Abstract

Purpose: This study investigates the roles of moral disengagement and moral self-efficacy in shaping ethical behavior among accounting students at a university in Jakarta. Research Design and Methodology: Data were collected from 223 participants using convenience sampling, a sample size considered adequate for quantitative analysis, and sufficient statistical power to detect meaningful relationships. The data were analyzed using moderated regression analysis (MRA) with JAMOVI. Findings and Discussion: The results indicate that higher levels of moral disengagement are associated with lower ethical standards. In contrast, greater moral self-efficacy is a protective factor, reducing these adverse effects. The interaction between the two constructs reveals that individuals with high moral self-efficacy demonstrate greater resilience to the negative impacts of moral disengagement. In contrast, those with low self-efficacy are more vulnerable. Implications: These findings underscore the importance of addressing moral disengagement and self-efficacy to promote ethical decision-making. Practical implications suggest that organizations implement targeted interventions, such as training programs to reduce moral disengagement and initiatives to enhance moral self-efficacy, fostering ethical resilience and integrity in individuals and workplace environments. Keywords: Moral disengagement; Moral self-efficacys; Ethical Decision-Making (EdM).
Pelatihan Peningkatan Motivasi Kewirausahaan Bagi Siswa Smu Di Jakarta Selatan Iha Haryani; Mulyadi; Lies Putriana; Safitri Siswono; Amelia Oktrivina
SULUH: Jurnal Abdimas Vol 6 No 2 (2025): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i2.7247

Abstract

Nowadays, many students still in schools have succeeded with businesses that they started themselves from scratch. Some can even collect a lot of money from these activities. Many students to be a entrepreneur. A successful entrepreneur or businessperson can either be born or developed. Born is related to the children’s talents and potentials inherent in them when they were born. However, talent and potential alone are not enough to make someone a successful entrepreneur. Being developed is also another important factor in shaping the characters and the personalities by equipping the children with knowledge, skills and a supportive environment. For that reason, the Faculty of Economics and Business Team from University of Pancasila held community service activities by conducting training activities to increase entrepreneurial motivation of students of MAN 7 Jakarta. The purpose of the training activity is high school students in the forms of: self-reflections to know their personality types; awareness that building successful business ventures cannot be done overnight but requires hard work, a mature plan, and a super supporting team to achieve business goals; handling financial problems due to the importance of financial reports to make a decision and to compile business strategies to achieve sustainable businesses. The effectiveness of this traning can be evaluated by comparing the scores of the assessment before and after the community service activities. The results are: the training activities were attended by 36 students of MAN 7 Jakarta, consisting of 58% male students and 42% female students, aged between 16-18 years. Most of these students have sanguine (31%) and melancholic (31%) potential types. The activities went smoothly and were beneficial for students, and the level of students' entrepreneurial knowledge increased. There were three materials presented. The assesment of the two materials (knowing yourself and the importance of financial reports) show the increase of the scores after the training (S-B). On the other hand, the assesment of the other material (the spirit of entrepreneurial motivation) reveals no change in the scores. In addition, out of 14 statements, six were considered by the students to be better after the training (S-B). two other statements to be equally good before and after the training (B-B). Only six statements were considered by students to be equally moderate before and after the training (S-S).
Pengaruh profitabilitas dan struktur modal terhadap nilai perusahaan pada sektor transportasi Oktrivina, Amelia; Astuti, Shinta Budi; Janah, Zulfa Nurul
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1026

Abstract

This study aims to analyze the impact of profitability, measured by return on assets and equity, and capital structure assessed through the debt-to-equity ratio on firm value in the transportation sector listed on the Indonesia Stock Exchange. The sample consists of 13 companies over a research period from 2017 to 2020, utilizing purposive sampling for sample selection. A total of 52 observations were conducted, employing panel data analysis techniques with the assistance of Eviews 10 software. The results indicate that return on assets and return on equity do not affect firm value during the specified period. In contrast, the debt-to-equity ratio has a positive influence on firm value. Public interest statements This research highlights the importance of understanding factors influencing firm value, such as profitability and capital structure, for stakeholders in the transportation sector. This study offers insights that can aid investors and managers in making informed investment and financial management decisions. The findings are expected to contribute to developing better and more sustainable business practices within the transportation industry.
Determinants of interest in using e-wallets during the COVID-19 pandemic Oktrivina, Amelia; Nelyumna, Nelyumna; Salwa , Adindafi Kartika
Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v6i02.1429.154

Abstract

Due to the virus COVID-19 outbreak, the government has implemented various policies to limit public activities outside the home, which has led many individuals to shift to online services. Financial Technology (FinTech) has emerged as a viable solution that utilizes digital technology, allowing people to fulfill their financial needs without face-to-face interactions with sellers. This study analyzes how perceptions of benefits, ease of use, and risks influence interest in using FinTech, specifically e-wallets. The study focuses on residents of Jabodetabek and employs a quantitative research method. Primary data was collected through questionnaires completed by 100 respondents. The findings indicate that perceptions of benefits and ease of use positively and significantly impact interest in using FinTech (e-wallets). Conversely, perceptions of risk have a negative but statistically insignificant effect on interest in using FinTech (e-wallets).
Co-Authors Abdul Rozak Assodiki Achmadi Achmadi Achmadi Achmadi Adindafi Kartika Salwa Agung Terminanto Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ani, Salis Musta Atikah, Salma Aulia Keiko Ayu Woro Angelina Baharuddin, Gunawan Basis G. Andamari Basis Gumilarsih Cotoro Mukri Deriawan Deriawan Deriawan, Deriawan Derriawan Derriawan Dewi Trirahayu Dian Riskarini Donant Alananto Iskandar, Donant Alananto Eka Sudarmaji Elly Rosdiana Elsa Maura Adhianti Erlangga, Aldy Putra Firza Erwandi Fitriyani, Aulia Fitriyani Fryenddisca, Fiona Almyra Gino, Dustin 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 Lailah Fujianti Laili Savitri Noor Lies Putriana Lies Putriana Lysandra, Shanti MGS Aritonang Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Murni, Anggita Pramesti, Yetty Murni, Yetty Murthada Sinuraya Muslim Muslim Musta ‘Ani, Salis Musta'ani, Salis Nelyumna Nelyumna Rizal Nelyumna Rizal Nelyumna, Nelyumna Noor, Laili Savitri Nurmiwiyati, Nurmiwiyati Octaviani Mandagie Pitaloka, Calya Sekar Arum Pranowo, Bianca Alika Prasetiyo Pras Prayoga, M. Adam Putri , Amanda Rafrini Amyulianthy Rasul , Nabilah Hanun Muthmainnah Rasyid, Diandra Kamila Razi Muhammad Razi Muhammad S, Ira Mariana Safitri Siswono Sailendra Sailendra, Sailendra SALIS MUSTA ANI Salwa , Adindafi Kartika Santi Retno Sari, Santi Sella, Nadra Asmira Shinta Budi Astuti Sinaga, Lazarus Sitanggang, Maura Linda Sujana, Aaliyah Putri Supriadi Thalib Supriyadi Thalib Susilawati Susilawati Susilawati, Susilawati Swarmilah Hariani Syafira Gunawan 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 Yuana Rizky