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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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Implementasi Simulasi ERP Odoo sebagai Upaya Membangun Job-ready skills pada Siswa Kompetensi Keahlian Akuntansi kelas XII SMK PGRI 3 Bogor Amelia Oktrivina; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Amanda Putri Alisha; Putri Rizki Samsumantri
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v6i2.489

Abstract

The increasing adoption of digital technology in industry requires vocational graduates to possess competencies in integrated information systems, including Enterprise Resource Planning (ERP). However, accounting students generally have limited exposure to ERP applications during the learning process. This community service program aimed to improve the job-ready skills of twelfth-grade Accounting students at SMK PGRI 3 Bogor through ERP Odoo simulation. The program involved 31 students and was conducted using participatory training consisting of lectures, demonstrations, hands-on practice, discussions, and evaluations through pre-test and post-test. The training covered ERP concepts, business process integration, and the use of the accounting module in ERP Odoo. The evaluation results indicated an improvement in students' understanding of ERP concepts, supported by higher post-test scores and positive participant responses toward the training. The program demonstrates that ERP Odoo simulation is an effective practice-based learning approach to strengthen students' digital competencies and work readiness in line with industry needs.
Model hubungan kinerja ESG, struktur modal, dan profitabilitas Amelia Oktrivina
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. 
Corporate social responsibility and firm value: Profitability as moderator in mining sector Susilawati Susilawati; Amelia Oktrivina; Raihan Putra Yosialdi
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
Bauran pemasaran, kualitas pelayanan terhadap keputusan pembelian berdampak pada loyalitas konsumen Apotek Alfi Syahrin; Maura Linda Sitanggang; Indah Masri; Amelia Oktrivina
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. 
Investigating the Effect of Leader Humility on Innovative Work Behavior: The Role of Civility Climate and Job Insecurity Achmadi Achmadi; Hendryadi Hendryadi; Amelia Oktrivina; Donant Alananto Iskandar
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
Tinjauan literatur tentang kecurangan laporan keuangan dalam perspektif teori Fraud Pentagon: Bukti dari sektor keuangan Amelia Oktrivina; Shanty Lysandra; Sailendra Sailendra; Arditha Zakiyah Azahroh
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol. 9 No. 1 (2026)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v9i1.1806

Abstract

Financial statement fraud remains a serious issue, particularly in the financial sector, which is characterized by high transaction complexity and stringent regulatory environments. This study aims to synthesize empirical findings on applying the Fraud Pentagon Theory to explain financial statement fraud in the financial industry. A systematic literature review with a qualitative descriptive approach was conducted on journal articles published between 2016 and 2025. The results indicate that pressure to achieve financial performance targets and opportunities arising from weak internal control systems are the most consistently associated factors with financial statement fraud. In contrast, proxies of managerial competence, arrogance, and external pressure exhibit inconsistent findings. These results underscore the importance of applying the Fraud Pentagon framework contextually and critically, particularly in selecting research proxies.
Edukasi Teknologi Akuntansi: Penerapan ERP Odoo dalam Pengembangan Kompetensi Lanjutan Pada Siswa di SMK BOASH 1 Bogor Amelia Oktrivina; Indah Masri; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Calya Sekar Arum Pitaloka; Miranda Alifarahmah Juwanto
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.
Pemanfaatan ERP Odoo sebagai Media Pembelajaran Teknis Multijurusan di SMK PGRI 3 Bogor Amelia Oktrivina; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Amanda Putri Alisha; Putri Rizki Samsumantri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i3.1882

Abstract

This community service program aimed to enhance the competencies of students at SMK PGRI 3 Bogor in understanding integrated business processes through the use of Enterprise Resource Planning (ERP) Odoo as a cross-disciplinary technical learning medium. The program was designed to address the limited implementation of integrated system-based learning and to improve students' readiness for the demands of the business and industrial sectors. The implementation methods included socialization, training, hands-on ERP Odoo practice, mentoring, and evaluation using pre-test and post-test assessments. The program involved 28 eleventh- and twelfth-grade students from five vocational study programs: Accounting, Online Business and Marketing, Visual Communication Design, Office Management, and Logistics Management. The evaluation results showed that the average post-test score increased by more than 30% compared with the pre-test score. In addition, 85% of the participants were able to operate ERP Odoo modules according to their respective areas of expertise. The program also produced an ERP Odoo-based learning medium that can be sustainably utilized by the school to support cross-disciplinary learning. Overall, the program contributed to improving students' digital competencies, strengthening their understanding of integrated business processes, and supporting vocational learning that is better aligned with the needs of the business and industrial sectors.
Pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap penerimaan opini audit going concern pada perusahaan sektor pertambangan Devito Ardiansyah Gumilar; Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1881

Abstract

This study aims to examine the effect of liquidity, profitability, and solvency on the acceptance of going concern audit opinions in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data collected from annual reports and financial statements. The sample consisted of 29 companies with 87 firm-year observations selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, and the Common Effect Model (CEM) was selected as the most appropriate model. The findings indicate that liquidity, measured by the Current Ratio (CR), and profitability, measured by Return on Assets (ROA), have a negative and significant effect on the acceptance of going concern audit opinions. In contrast, solvency, measured by the Debt to Asset Ratio (DAR), has no significant effect. The originality of this study lies in its focus on mining companies during the 2022–2024 post-pandemic period, providing updated empirical evidence on the financial factors influencing auditors' decisions in issuing going concern audit opinions.
Pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap audit report lag Muhammad Fauzan; Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 3 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i3.1886

Abstract

Penelitian ini mengkaji pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap keterlambatan laporan audit. Populasi terdiri dari perusahaan-perusahaan di sektor Bahan Baku yang terdaftar di Bursa Efek Indonesia (IDX) selama tahun 2023–2025. Dengan menggunakan purposive sampling, 25 perusahaan dipilih, menghasilkan 75 observasi perusahaan-tahun. Regresi data panel diproses dengan Eviews 12, dan Model Efek Acak dipilih sebagai model estimasi terbaik. Hasil penelitian menunjukkan bahwa profitabilitas (Return on Assets) tidak memiliki pengaruh signifikan terhadap keterlambatan laporan audit, sedangkan solvabilitas (Rasio Utang terhadap Aset) dan likuiditas (Rasio Lancar) masing-masing memiliki pengaruh signifikan. Ketiga variabel independen tersebut secara bersama-sama menjelaskan 94,52% variasi keterlambatan laporan audit. Pernyataan kepentingan publik Perusahaan yang laporan keuangannya menunjukkan ketergantungan yang lebih besar pada utang atau likuiditas jangka pendek yang lebih lemah cenderung membutuhkan waktu lebih lama untuk mengaudit laporan tahunannya, sehingga menunda informasi yang dibutuhkan investor. Temuan ini mendorong perusahaan-perusahaan di sektor Bahan Baku untuk mengelola leverage dan modal kerja dengan lebih hati-hati serta mempersiapkan dokumentasi pendukung audit lebih awal, sehingga laporan keuangan yang telah diaudit dapat sampai ke investor dan regulator tepat waktu.
Co-Authors Abdul Rozak Assodiki Achmadi Achmadi Achmadi Achmadi Adindafi Kartika Salwa Afif Umar Suryo Agung Terminanto Agung Terminanto Agung Terminanto Alfi Syahrin Alfi Syahrin, Alfi Amanda Putri Alisha Amanda Putri Alisha Ameilia Damayanti Ani, Salis Musta Annisa Tri Handari Antonius Stevent Arditha Zakiyah Azahroh Atikah, Salma Aulia Keiko Ayu Woro Angelina Baharuddin, Gunawan Basis G. Andamari Calya Sekar Arum Pitaloka Cotoro Mukri Deriawan Deriawan Deriawan, Deriawan Derriawan Derriawan Devina Zahraeni Devito Ardiansyah Gumilar Dewi Trirahayu Dian Riskarini Dina Rafifah Donant Alananto Iskandar Eddy Setyanto 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 Indah Masri Indah Masri Indah Masri Indra Sakti Indra Satria Iriana Medita Putri Ismiriati nasip Janah, Zulfa Nurul Jihan Khoerunnisa Khairiyah, Nabila Kosasih Kosasih Lailah Fujianti Laili Savitri Noor Lies Putriana Lies Putriana Maria Fransisca Winowattan Maura Linda Sitanggang MGS Aritonang Miranda Alifarahmah Juwanto Muhammad Fauzan Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Murni, Anggita Pramesti, Yetty Murni, Yetty Murthada Sinuraya Muslim Muslim 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 Putri Rizki Samsumantri Rafrini Amyulianthy Raihan Putra Yosialdi Rasul , Nabilah Hanun Muthmainnah Rasyid, Diandra Kamila Razi Muhammad Razi Muhammad Rizky Syauqy S, Ira Mariana Safitri Siswono Safitri Siswono Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra SALIS MUSTA ANI Salsa Nabila Salwa , Adindafi Kartika Santi Retno Sari Sella, Nadra Asmira Shanti Lysandra Shanti Lysandra Shanty Lysandra Shanty Lysandra Lysandra Shinta Budi Astuti Sinaga, Lazarus Sitanggang, Maura Linda Sujana, Aaliyah Putri Supriadi Thalib Supriyadi Thalib Susilawati Susilawati 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 Yetty Murni Yuana Mandagie