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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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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 ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan Oktrivina, Amelia; Ambarwati, Sri; Rosdiana, Elly
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.964

Abstract

This study addresses the issue of sustainability, which has increasingly become a central focus for companies in their operational activities. One form of accountability for implementing sustainability is the disclosure of Environmental, Social, and Governance (ESG) values in sustainability reports. The ESG risk rating score serves as an indicator to evaluate how effectively a company manages risks across these three aspects. This research aims to examine the influence of ESG risk rating, company size, leverage, and liquidity on the financial performance of firms listed in the ESG Leaders Index from 2020 to 2023. The data was obtained from the Indonesia Stock Exchange using a purposive sampling technique, resulting in 60 observations from 15 companies over four years. The analysis method employed is multiple linear regression. The findings indicate that the ESG risk rating score and company size significantly negatively impact financial performance. In contrast, leverage and liquidity demonstrate a significant favorable influence on the economic performance of the companies. Public interest statements This study provides a foundational reference for future research and aids practitioners in understanding critical factors influencing financial performance. It enhances financial decision-making by offering insights that contribute to academic literature and practical applications within finance. This research ultimately supports organizations in improving their sustainability practices and economic outcomes.
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).
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.
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