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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 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.
Corporate social responsibility and firm value: Profitability as moderator in mining sector Susilawati, Susilawati; Oktrivina, Amelia; Yosialdi, Raihan Putra
Jurnal STEI Ekonomi Vol. 34 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i2.251

Abstract

This study examines the impact of Corporate Social Responsibility (CSR) on firm value, with profitability as a moderating variable, focusing on mining sector companies (oil and gas, coal, minerals, and gold) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Employing a quantitative approach, the research utilizes secondary data analyzed through multiple linear regression and Moderated Regression Analysis (MRA) in Jamovi, with samples selected via purposive sampling. The results demonstrate that CSR positively and significantly enhances firm value, while profitability further strengthens this relationship. These findings highlight the synergistic role of CSR and profitability in maximizing firm value, offering practical insights for mining companies to align social responsibility initiatives with financial performance to attract investor and stakeholder confidence
The influence of auditor reputation, firm size, and managerial share ownership on audit report lag Widyadhana, Keisya Sahda; Oktrivina, Amelia; Ani, Salis Musta
Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v7i2.12

Abstract

This study aims to obtain empirical evidence on the influence of auditor reputation, firm size, and managerial share ownership on audit report lag. The population comprises manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using a purposive sampling method, a final sample of 35 companies was obtained over the three years, yielding 105 data points for observation. The data were analyzed using multiple linear regression with E-views 12. The results indicate that auditor reputation, firm size, and managerial ownership collectively have a significant effect on audit report lag. Specifically, companies audited by Big Four auditors exhibit shorter audit report lags, attributable to their superior resources and technical proficiency. Furthermore, larger firms and those with higher levels of managerial ownership tend to demonstrate more timely audit reporting, which can be linked to stronger internal controls and a greater emphasis on corporate transparency. Article Information:Received 9/1/2024 / Revised 10/8/2024 / Accepted 11/8/2024 / Online First 12/28/2024
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.
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 .
E-commerce and Financial Performance: Identification on Trends, Benefits and Challenges Noor, Laili Savitri; Deriawan, Deriawan; Oktrivina, Amelia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.931

Abstract

This study explores the relationship between e-commerce adoption and financial performance, focusing on how operational benefits such as cost reduction and market expansion translate into economic gains. It also examines the challenges that hinder these benefits and the contextual factors influencing e-commerce effectiveness. The research utilizes a systematic literature review to analyze existing studies on e-commerce, operational efficiency, and financial performance. A contextual framework is proposed to assess the impact of market maturity, consumer behavior, and regulatory environments on e-commerce outcomes. The findings reveal that e-commerce has the potential to enhance operational efficiency and profitability significantly. However, these benefits are only sometimes directly reflected in financial performance due to challenges like cybersecurity risks and technological integration issues. The study also emphasizes that contextual factors like market maturity and consumer preferences have a significant impact on the success of e-commerce strategies. Considering these factors, a tailored approach to e-commerce is essential for maximizing financial returns. The study offers practical insights for managers, emphasizing the need for context-specific e-commerce strategies and the urgency of investments in cybersecurity. It also provides a foundation for future research, suggesting the exploration of industry-specific e-commerce strategies and the long-term impact of digital adoption on financial performance across various economic conditions.
Can Liquidity, Profitability, and Leverage Predict Financial Distress? Oktrivina, Amelia; Heriansyah, Kurnia; Fryenddisca, Fiona Almyra
Research of Finance and Banking Vol. 3 No. 2 (2025): October 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i2.537

Abstract

This study analyzes the influence of liquidity, profitability, and leverage on financial distress among manufacturing firms in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) during 2019–2022. Using purposive sampling, 48 firms were selected, producing 192 observations. The results show that liquidity and leverage do not significantly affect financial distress, while profitability has a significant impact. These findings underscore the crucial role of profitability in maintaining financial stability. Managerially, firms should prioritize profitability improvement through operational efficiency, cost control, and revenue diversification to avoid financial distress, especially during economic downturns. Although liquidity and leverage were not significant, maintaining prudent management of both remains essential for long-term resilience. This study’s originality lies in examining the combined effects of liquidity, profitability, and leverage in Indonesia’s post-pandemic basic and chemical manufacturing sectors, using logistic regression as a predictive tool. In contrast to prior research conducted before crises or using single-variable approaches, this study provides new empirical evidence that profitability serves as the key determinant of financial distress under unstable macroeconomic conditions, offering valuable insights for both researchers and industry practitioners.
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