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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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Peran mediasi ESG pada hubungan kepemilikan asing dan struktur modal: Moderasi likuiditas dan ukuran perusahaan Oktrivina, Amelia; Nelyumna; Sailendra; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.266

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) as a mediating variable in the relationship between Foreign Ownership and Capital Structure, while considering Liquidity as a moderating variable and Firm Size as a control variable. A quantitative approach was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4.0 application. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period that consistently reported ESG scores. The results indicate that foreign ownership has a positive influence on the implementation of ESG, while ESG strengthens the relationship between foreign ownership and capital structure. Thus, ESG serves as a partial mediating variable that links foreign ownership with corporate financing policy. Furthermore, liquidity is found to act as a moderating variable that enhances the relationship between foreign ownership and ESG. These findings highlight that foreign investors play an important role in encouraging the adoption of sustainability principles (ESG), which ultimately contributes to the efficiency of capital structure management. This research contributes to the development of sustainable finance literature and provides practical implications for corporate management and regulators to integrate ESG principles into financial policies and long-term business strategies.
Edukasi Teknologi Akuntansi: Penerapan ERP Odoo dalam Pengembangan Kompetensi Lanjutan Pada Siswa di SMK BOASH 1 Bogor Oktrivina, Amelia; Masri, Indah; Murni, Yetty; Musta ‘Ani, Salis; Lysandra, Shanti; Sailendra, Sailendra; Terminanto, Agung; Pitaloka, Calya Sekar Arum; Juwanto, Miranda Alifarahmah
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1752

Abstract

This Community Service (PKM) activity aims to provide accounting technology education through the implementation of the Odoo Enterprise Resource Planning (ERP) system to improve the advanced competencies of students at SMK Boash 1 (SMK Taruna Terpadu 1) Bogor. The training was held on August 26, 2025, for three hours, involving 31 12th-grade students and two accompanying teachers. The implementation method included an introduction to the accounting module in Odoo, practical simulations, and evaluation through a participant satisfaction survey. The results of the activity demonstrated an increased understanding of the ERP system and its application in digital accounting. This activity also produced outputs in the form of IPR (Intellectual Property Rights) number 000986082 and activity documentation. Thus, this training successfully contributed to preparing competent human resources ready to face the challenges of the Industry 4.0 era.
Investigating the Effect of Leader Humility on Innovative Work Behavior: The Role of Civility Climate and Job Insecurity Achmadi, Achmadi; Hendryadi, Hendryadi; Oktrivina, Amelia; Iskandar, Donant Alananto
Media Ekonomi dan Manajemen Vol 38, No 1 (2023): January 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i1.3400

Abstract

Humility is a leadership model inherent in Asian culture and is believed to impact employees' productive behavior and attitudes positively. By examining how leader humility affects the workplace's civility climate and innovative work behavior (IWB), the current study seeks to address the scarcity of studies on these relationships. We also posited that the perceived civility climate mediated the relationship between leader humility and IWB and examined the role of job insecurity as a boundary condition. PLS-SEM was applied to test hypotheses from data on 328 employees in various sectors in Jakarta. The analysis results indicate humility could promote perceived civility and innovative work behavior. In addition, we discovered that civility climate acted as a mediator in leader humility and IWB relationship. Moreover, we empirically reveal unique findings regarding the role of job insecurity as a moderator in the leader-humility-IWB and civility climate-IWB relationship. The present study is the first attempt to explore the role of intermediate civility climate in the relationship between leader humility and IWB. Moreover, we add job insecurity as a boundary condition to provide new insights into explaining IWB
Foreign Ownership and Transfer Pricing: The Moderating Role of Earnings Management Amelia Oktrivina Siregar; Susilawati, Susilawati; Astuti, Shinta Budi; Gino, Dustin
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.41835

Abstract

Purpose: This study examines the impact of foreign ownership and earnings management on transfer pricing decisions in Indonesian manufacturing firms, with a focus on earnings management as a moderating variable. Methodology/approach: Analyzing panel data from 25 basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 using EViews 13. Findings: Foreign ownership significantly increases transfer pricing, consistent with multinational tax optimization strategies. Earnings management shows no significant effect on transfer pricing and does not moderate the relationship between foreign ownership and transfer pricing, indicating these factors operate independently. Practical implications: Policymakers should enhance international tax coordination and implement stricter transparency measures to curb profit shifting. Firms are encouraged to strengthen governance frameworks to align transfer pricing policies with operational needs and regulatory compliance. Originality/value: The study contributes to the discourse on corporate tax strategies in emerging markets, particularly about tax-base depletion and profit shifting (BEPS) risks.
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 : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

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. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity. 
No pork, no lard, no trust? examining halal literacy, brand trust, and religiosity in Indonesia's halal market Sari, Santi Retno; Hendryadi, Hendryadi; Oktrivina, Amelia; Setyanto, Eddy; Hariani, Swarmilah
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i3.1837

Abstract

Purpose – This study examines the mediating role of brand trust in the relationship between halal certified literacy and purchase intention, and the moderating role of religiosity among university students in Jakarta. Methodology – A quantitative causal-explanatory design was used. Data were collected from 101 university students across four universities in Jakarta. Hypotheses were tested using PLS-SEM with bootstrapping. Findings – Halal certified literacy positively affects both brand trust and purchase intention. Brand trust also positively influences purchase intention and fully mediates the relationship between halal literacy and purchase intention. Religiosity significantly moderates the relationship between halal literacy and brand trust, and strengthens the indirect effect of halal literacy on purchase intention through brand trust. All six hypotheses were accepted. Originality/Value – This study extends the Theory of Planned Behavior by positioning halal certified literacy as an antecedent of brand trust and introducing religiosity as a boundary condition that amplifies the effect of halal literacy on trust. It also provides empirical evidence from an under-researched context: Muslim university students in Indonesia who face informal halal claims like "no pork, no lard, no mirin." The findings offer practical insights for businesses, certification bodies, and policymakers.
Pengaruh ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan Amelia Oktrivina; Sri Ambarwati; Elly Rosdiana
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 ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan Amelia Oktrivina; Sri Ambarwati; Elly Rosdiana
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.
Pengembangan Strategi Industri Kreatif Sangkar Burung di Kecamatan Bogor Barat Menghadapi Persaingan Global Amelia Oktrivina; Indah Masri; Iha Haryani Hatta; Yuana Rizky; Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.930

Abstract

The birdcage industry in West Bogor Subdistrict has immense growth potential. However, it faces several challenges that need to be addressed. This study aims to create an effective strategy for addressing competition through SWOT analysis. A descriptive and qualitative approach was used to depict the industry's condition and analyze internal and external factors that impact its performance. The findings reveal that the birdcage industry possesses strengths in product quality and an experienced workforce but also faces weaknesses such as limited production tools and access to international markets. Opportunities include local market and government support, while threats mainly arise from international competition and fluctuating raw material prices.
Peningkatan Keahlian Pembukuan Usaha Bagi UMKM Pulau Pramuka Jakarta Lailah Fujianti; Basis Gumilarsih; Susilawati Susilawati; Indah Masri; Amelia Oktrivina
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1152

Abstract

Small and Medium Enterprises (MSMEs) often need help maintaining proper bookkeeping practices. This crucial aspect can help them understand their financial health, keep track of their performance, and make informed decisions. However, many MSME owners need more bookkeeping skills or time to manage it effectively. As a result, they may need to realize the importance of keeping accurate records. The issue is particularly acute amongst MSMEs in Pulau Pramuka, where low levels of education contribute to the problem. To tackle this issue, a dedicated training and bookkeeping assistance service has been established to support MSME actors on the island. This initiative aims to enable MSMEs to maintain proper bookkeeping practices and make informed business decisions, which can improve their financial performance and long-term sustainability.
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