Article Per Year (5 Year)
p-Index From 2021 - 2026
8.064
P-Index
This Author published in this journals
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

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 70 Documents
Search

 3   4   5   6   7 
Implementasi ERP Odoo dengan Modul Akuntansi pada SMK PGRI 3 Bogor Masri, Indah; Oktrivina, Amelia; Astuti, Shinta Budi; Murni, Yetty; Musta'ani, Salis; Ambarwati, Sri; Terminanto, Agung; Rasyid, Diandra Kamila
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i1.70

Abstract

Vocational education in Vocational High Schools (SMK) has an important role in preparing skilled human resources, especially in facing the era of the Industrial Revolution 4.0. This Community Service (PKM) activity aims to introduce and train students of SMK PGRI 3 Bogor in implementing the Enterprise Resource Planning (ERP) ODOO system, especially in the accounting module. The methods used in this activity include lectures, discussions, practices, and evaluations. The results of the activity showed that students experienced an increase in understanding of the concept of ERP and its application in accounting. The evaluation questionnaire showed that 83% of respondents agreed that the material presented was in accordance with their needs. It is hoped that this activity can continue and provide further benefits in information technology training in other schools. Through a better understanding of ERP, students are expected to be able to develop relevant skills and compete in an increasingly digital world of work.
Pengaruh solvabilitas, profitabilitas, ukuran perusahaan dan ukuran Kantor Akuntan Publik terhadap audit delay Amelia Oktrivina; Widyaningsih Azizah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.154

Abstract

This study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main Board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (IDX) in (2018-2020). In this study, there were 28 main board energy companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with certain criteria so that the selected sample was 84 research samples. The sample of this study was selected using the purposive sampling method. This research was conducted using multiple linear analysis using the E-views 12 application. This study provides the results that (1) Solvency has an effect on audit delay. (2) Profitability has no effect on audit delay. (3) Firm size has no effect on audit delay.(4) The size of the Public Accounting Firm (KAP) has an effect on audit delay.
The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies Amelia Oktrivina Siregar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.522

Abstract

The purpose of this research is to examine the effect of profitability, leverage and company size on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Company size has no effect on tax avoidance. While simultaneous testing shows that the variable profitability, leverage and company size affect tax avoidance.
The Influence of Information Technology and Computer Skills on Accounting Information Systems Nelyumna Rizal; Amelia Oktrivina; Razi Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.528

Abstract

This study examines the effect of information technology and computer skills on accounting information systems at PT Bumi Jawa Kayana. The method used in this research is the descriptive and correlation method. The data used in this research is primary data from distributing questionnaires to 32 respondents. The sample selection used the purposive sampling technique. The data analysis technique used multiple regression statistical techniques, which were processed using SPSS 20.0 software. The results prove that the information technology variable significantly affects the accounting information system at PT Bumi Jawa Kayana. Likewise, the variable of computer skills has a significant effect on the accounting information system at PT Bumi Jawa Kayana. The coefficient of determination (Adjusted R Square) is 0.631 or 63.1%. Accounting Information Systems can be explained by the Information Technology and Computer Skills variables. At the same time, the remaining 36.9% of Accounting Information System variables can be explained by other variables not examined in this study.
Pengaruh penggunaan fintech (e-wallet) terhadap minat masyarakat dalam pembayaran online akibat pemberlakuan pembatasan kegiatan masyarakat Nelyumna Nelyumna; Amelia Oktrivina; Adindafi Kartika Salwa
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.v4i2.580

Abstract

The increasingly large spread of the Covid-19 virus has made the government issue a regulation to limit people's activities outside the home, affecting people to use online services. Financial Technology (FinTech) is a financial service solution that utilizes digital technology in its operation, and Financial Technology can help people buy necessities without having to meet with sellers. The purpose of this study was to determine (1) the effect of perceived benefits on interest in using FinTech (e-wallet), (2) the effect of perceived convenience on interest in using FinTech (e-wallet), and (3) the effect of perceived risk on interest in using FinTech (e-wallet). The population in this study is the Jabodetabek community. The research method used is quantitative. The data used are primary data using a questionnaire filled out by respondents with a sample of 100 people. The analysis technique used in this research is using a multiple linear regression test. The results of this study indicate that: (1) There is a positive and significant effect of perceived benefits on interest in using FinTech (e-wallet), and (2) There is a positive and significant effect of perceived ease of use on interest in using FinTech (e-wallet), (3) There is a negative and insignificant effect of perceived risk on interest in using FinTech (e-wallet).
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

Abstract

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.
Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud Indah Masri; Yetty Murni; Amelia Oktrivina; Elsa Maura Adhianti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.649

Abstract

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article
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

Abstract

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.
Unveiling the Nexus between Green Accounting, Environmental Performance, and Corporate Social Responsibility Disclosure for Profitability Maximization Eka Sudarmaji; Iriana Medita Putri; Ismiriati nasip; Muslim Muslim; Amelia Oktrivina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.624

Abstract

This research aimed to investigate the impact on profitability that Green Accounting, Environmental Performance, and Disclosure of Corporate Social Responsibility may have. This research examined the relationship between green accounting, environmental performance, CSR disclosure and ROA as a proxy of profitability. The research sample comprised 44 mining and industrial enterprises on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method used in this study is the panel data regression test. In this study, sample determination was carried out by purposive sampling method, namely sample determination using specific criteria to produce the sample as needed. Based on the model selection test that used the Chow and Hausman tests, it is possible to conclude that the most suitable fixed effect model is utilized in this research. According to the findings, only environmental performance and CSR disclosures were shown to have no substantial influence on the company's profitability. The research showed that investors and companies still had low perceptions of environmental performance and CSR disclosures and did not affect the company's financial performance. It was expected to increase the company's motivation to care more about its environment. In addition, investors were also expected to become more aware of the importance of environmental issues to increase the company's awareness to carry out CSR activities to maximize the positive impact and minimize the negative impact of such activities.
Model hubungan kinerja ESG, struktur modal, dan profitabilitas Oktrivina, Amelia
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.138

Abstract

This study examines the relationship between capital structure and ESG performance, along with the moderating role of profitability, using a sample of 30 publicly listed companies on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Through path analysis and Moderated Regression Analysis (MRA), we find that Debt-to-Asset Ratio (DAR) positively influences ESG performance, suggesting that firms with higher leverage tend to achieve better ESG scores. However, this relationship is conditional on the type and level of profitability. Return on Equity (ROE) and Earnings Per Share (EPS) emerge as significant positive moderators, enhancing the positive effect of DAR on ESG performance. In contrast, Net Profit Margin (NPM) shows no moderating effect, while Operating Profit Margin (OPM) directly improves ESG performance without significantly moderating the DAR-ESG link. These findings highlight that not all profitability metrics equally influence the capital structure-ESG relationship. Practically, the study suggests that sustainable financing strategies should consider both leverage levels and profitability types—firms with high ROE or EPS can more effectively utilize debt to support ESG initiatives, whereas low-profitability firms should exercise caution to avoid compromising their sustainability commitments. This research provides valuable insights for corporate management and policymakers in aligning financial strategies with ESG objectives. 
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