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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 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. 
Pengaruh ESG score terhadap kinerja keuangan Oktrivina, Amelia; Nelyumna, Nelyumna; Harnovinsah, Harnovinsah; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.186

Abstract

This study examines the direct effect of ESG scores on corporate financial performance. It proposes a moderation model to refine this relationship. Analyzing 30 publicly listed companies reporting ESG metrics on the Indonesia Stock Exchange (IDX) from 2021 to 2023, we employ path analysis and Moderated Regression Analysis (MRA) to test moderation effects. The findings reveal a multidimensional ESG-financial performance relationship: (1) a positive impact on the Debt-to-Equity Ratio (DER), indicating enhanced access to sustainable financing; (2) a dynamic relationship with Net Profit Margin (NPM), suggesting evolving ESG-related tradeoffs between costs and benefits; and (3) insignificant effects on Gross Profit Margin (GPM) and Return on Assets (ROA). The moderation analysis reveals that firms with high NPM are more effective at leveraging ESG benefits for debt expansion. At the same time, the interaction between ESG and GPM facilitates sustainable financing, even with high gross margins. These results underscore the importance of strategic ESG integration, particularly in light of time-lag effects and project selectivity. For investors, this provides a valuable framework for evaluating the implications of ESG on capital structure. The study offers novel insights through the development of profitability-based moderation models and uncovers underexplored ESG-leverage mechanisms in emerging markets.
Pengaruh kualitas pelayanan, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor Oktrivina, Amelia; Sinaga, Lazarus; Hayadi, Antariksa Fikri
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1242

Abstract

This study investigates the impact of service quality, tax sanctions, and taxpayer awareness on motor vehicle taxpayers' compliance. Using a quantitative descriptive approach, a sample of 100 two-wheeled motor vehicle taxpayers from SAMSAT Cinere in 2023 was analyzed using SPSS 26 software. The hypothesis testing results indicate that service quality and taxpayer awareness positively influence compliance, suggesting that taxpayers generally feel more satisfied with the services provided and that increased awareness can motivate them to make timely payments. Conversely, tax sanctions hurt compliance, indicating that the current application of tax sanctions may be ineffective, warranting a reevaluation of the strategies employed. This research provides insights to improve taxpayer compliance.
Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency Indah Masri; Amelia Oktrivina; Tryas Chasbiandani
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3231

Abstract

This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.
Digitalisasi Laporan Keuangan UMKM di Kota Bogor Menggunakan Microsoft Excel dan Manager.io Khairiyah, Nabila; Putri , Amanda; Pitaloka, Calya Sekar Arum; Rasul , Nabilah Hanun Muthmainnah; Sella, Nadra Asmira; Fitriyani, Aulia Fitriyani; Pranowo, Bianca Alika; Wiratmadhi, I Putu Dimas; Oktrivina, Amelia
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i2.252

Abstract

It is essential for micro, small, and medium enterprises to have an organized and accurate financial recording system. However, practical observations show that many MSMEs still rely on manual bookkeeping methods that are unstructured and prone to error. Toko Bungbu Baraya, one of the culinary business units of PT Selaras Rasakoe Indonesia, served as the subject of this study. The aim of the research is to develop a digital financial recording system based on Manager.io and Microsoft Excel. This study employed a qualitative approach involving participatory observation and structured interviews with store employees. The research was conducted in July 2025 over a two-week period. The intervention began with an analysis of the existing financial recording system. Subsequently, a VBA-based Excel format was designed to accommodate the business unit’s needs, such as daily cash records, stock control, and the management of reimbursements and taxes. Once the format was finalized, the team proceeded to input the data into the Manager.io application to generate automated financial reports. The final stage involved mentoring and system socialization to the store staff. The results show that the digitalization model improved internal transparency and efficiency, as well as enhanced the regularity of financial records, reporting processes, and staff understanding of digital accounting systems. This model can also be adopted by other MSMEs with similar conditions.
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