Article Per Year (5 Year)
p-Index From 2021 - 2026
6.206
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business YUME : Journal of Management (JRAMB) Jurnal Riset Akuntansi Mercu Buana JEKPEND Jurnal Ekonomi dan Pendidikan Mattawang: Jurnal Pengabdian Masyarakat Jurnal Dedikasi Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Iqtisaduna Seminar Nasional Pengabdian Kepada Masyarakat Journal of Comprehensive Science BanKu: Jurnal Perbankan dan Keuangan INOVASI: Jurnal Hasil Pengabdian Masyarakat Jurnal Pemantik Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Jurnal Sipakatau Journal of Accounting, Economics, and Business Education J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Nurafni Oktaviyah
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : Phinisi Applied Accounting Journal

 1 
Analysis of the Effect of Dividend Policy on Stock Price Fluctuations (Case Study: PT Sekar Laut Tbk on the Indonesia Stock Exchange) Ryketeng, Masdar; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this writing is to anaIyze the effect of dividend poIicy on the correction of PT. Sekar Laut Tbk on the Indonesian stock market. The data used in this research covers the three year period 2019-2021. The method of anaIysis is simpIe Iinear regression, which determines the reIationship between the dividend per share (X) and the stock price (Y). The research resuIts show that there is a positive reIationship between dividend per share and PT. Sekar Iaut company's share price. However, anaIysis of the correIation coefficient (r) obtained at 0.46 indicates a weak or even insignificant reIationship between stock dividends and changes in stock prices. In addition, the resuIts of the anaIysis aIso show that the dividend poIicy onIy affects the voIatiIity of stock prices by 21.16%, whiIe other factors such as economic conditions, poIiticaI stabiIity, banking poIicies, bank interest rates and exchange rates infIuence it. 78.84%. This research iIIustrates that the dividend poIicy of PT. Sekar Laut Tbk has no significant effect on stock prices. Other externaI factors aIso pIay an important roIe in stock price movements. This study can be a basis for companies in considering dividend poIicies according to market situations and externaI factors that affect stock prices Keywords:  Dividend PoIicy, FIuctuations, Stock Prices, and the Indonesian Stock Exchange ABSTRAKTujuan dari penuIisan ini adaIah untuk menganaIisis pengaruh kebijakan dividen terhadap koreksi harga saham PT. Sekar Laut Tbk di pasar saham Indonesia. Data yang digunakan daIam peneIitian ini mencakup periode tiga tahun 2019-2021. Metode anaIisisnya adaIah regresi Iinier sederhana, yang menentukan hubungan antara dividen per saham (X) dan harga saham (Y). HasiI peneIitian menunjukkan bahwa terdapat hubungan positif antara dividend per share dengan PT. Harga saham perusahaan Sekar Laut. Namun, anaIisis koefisien koreIasi (r) yang diperoIeh sebesar 0,46 menunjukkan hubungan yang Iemah atau bahkan tidak signifikan antara dividen saham dan perubahan harga saham. SeIain itu, hasiI anaIisis juga menunjukkan bahwa kebijakan dividen hanya mempengaruhi voIatiIitas harga saham sebesar 21,16%, sedangkan faktor Iain seperti kondisi ekonomi, stabiIitas poIitik, kebijakan perbankan, suku bunga bank dan niIai tukar mempengaruhinya. 78,84%. PeneIitian ini memberikan gambaran bahwa kebijakan dividen PT. Sekar Laut Tbk tidak berpengaruh signifikan terhadap harga saham. Faktor eksternaI Iainnya juga berperan penting daIam pergerakan harga saham. Studi ini dapat menjadi dasar bagi perusahaan daIam mempertimbangkan kebijakan dividen sesuai dengan situasi pasar dan faktor eksternaI yang mempengaruhi harga saham. Kata Kunci : Kebijakan Dividen, FIuktuasi, Harga saham, dan Bursa Efek Indonesia
Implementation Of Triplex Raw Material Inventory Control In The Fine Arts Gallery Oktaviyah, Nurafni; Ryketeng, Masdar
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT Abstract. Fine Arts Gallery has planned the supply of raw materials using only estimates, without proper planning, so the problem that the company always faces is that the costs incurred both for buying raw materials and storage costs are still very high. The type of data in this study uses qualitative data, namely data that is not in the form of numbers, such as information about the history of the company's establishment and quantitative data, namely data in the form of numbers, including data on the amount of raw material requirements in 2020, and data on ordering costs in 2020 Based on research conducted at the Fine Arts Gallery using the EOQ method, the most economical number of raw material purchases is 21 units with an order frequency of 24 times in one year with a total order cost in a year of IDR 3,552,000, the optimal total inventory cost is amounting to Rp 3,727,500, and a year's total inventory cost of Rp 7,279,500. Keywords: economic quantities, raw materials, supplies Abstrak. Fine Arts Gallery melakukan perencanan persediaan bahan baku hanya menggunakan perkiraan, tanpa adanya perencanaan yang tepat, sehingga masalah yang selalu dihadapi oleh perusahaan tersebut adalah biaya yang dikeluarkan baik untuk membeli bahan baku maupun biaya penyimpanan masih sangat tinggi. Jenis data dalam penelitian ini menggunakan data kualitatif yaitu data yang tidak berupa angka, seperti informasi tentang sejarah berdirinya perusahaan dan data kuantitatif yaitu data yang berupa angka-angka, meliputi seperti data jumlah kebutuhan bahan baku pada tahun 2020 dan data biaya pemesanan pada tahun 2020. Berdasarkan penelitian yang dilakukan pada Fine Arts Gallery dengan menggunakan metode EOQ jumlah pembelian bahan baku yang paling ekonomis adalah 21 unit dengan frekuensi pemesanan sebanyak 24 kali pemesanan dalam satu tahun dengan total biaya pesanan dalam setahun Rp 3.552.000, Total biaya persediaan yang optimal adalah sebesar Rp 3.727.500, dan total biaya persediaan setahun sebesar Rp 7.279.500. Kata kunci: Bahan baku, persediaan, kuantitas ekonomi
Acces by KAI: Mobile E-Commerce to Increase Company Revenue Gifari, Nur Rahmat; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The speed of development in the fields of information technology and telecommunications in the current era is able to provide very significant changes in every element of life, one of which is the transportation sector. Almost all transportation service providers seem to be forced to improvise existing technological developments, either in whole or in part. Access by KAI is an official application provided by PT. KAI as a tool to fulfill the needs of application- based users of railway transportation services in Indonesia. The aim of this research is to gain a deeper understanding regarding the implementation of the management information system in the Access by KAI application. The research method used in this article is a qualitative descriptive method, where a literature review and literature review is carried out in the form of theoretical analysis, previous research findings, and references related to the topic discussed as the main data source. The research results place Access by KAI as an application that makes information technology and management information the main axis in carrying out business activities, starting from more efficient service operations to supporting tools in decision making.Kecepatan perkembangan dalam bidang teknologi informasi serta telekomunikasi pada era saat ini mampu memberikan perubahan yang sangat signifikan pada setiap unsur kehidupan yang dimana salah satu diantaranya yaitu pada bidang transportasi. Hampir seluruh pelaku penyedia layanan jasa transportasi seakan-akan dipaksa untuk melakukan improvisasi terhadap perkembangan teknologi yang ada baik secara keseluruhan maupun sebagian. Acces by KAI merupakan sebuah aplikasi resmi yang disediakan oleh PT. KAI sebagai alat pemenuhan kebutuhan pengguna jasa transportasi perkereta-apian di Indonesia yang berbasis aplikasi. Tujuan penelitian ini ialah untuk mendapatkan pemahaman yang lebih mendalam terkait pengimplementasian sistem informasi manajemen pada aplikasi Acces by KAI. Metode penelitian yang digunakan dalam artikel ini adalah metode deskriptif kualitatif, dimana dilakukan tinjauan pustaka dan kajian literatur berupa analisis teori, temuan penelitian terdahulu, dan referensi terkait topik yang dibahas sebagai sumber data utama. Hasil penelitian menempatkan Acces by KAI sebagai aplikasi yang menjadikan teknologi informasi serta informasi manajemen sebagai poros utama dalam melakukan aktifitas usahanya, mulai dari pengoperasian pelayanan yang lebih efisien hingga sebagai alat pembantu dalam pengambilan keputusan
Analysis of the Competitive Strength of PT Bank Central Asia Tbk (BCA) through the Product Development Strategy of BCA Digital Oktaviyah, Nurafni; Akbar, Wina Ayudia
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the competitive strength of PT Bank Central Asia Tbk (BCA) through its digital product development strategy, specifically the blu application developed by BCA Digital. A qualitative approach is used to gain a deeper understanding of how the development of the blu product has enhanced BCA's competitiveness in the banking industry. The data used in this study are secondary data derived from previously published scientific articles and journals, as well as observational results from various sources, including prior research, books, and relevant news. The main focus of this study is on the blu digital product innovation, which offers easy access to banking services through mobile devices. The findings indicate that the blu innovation not only increases convenience and efficiency for customers but also strengthens BCA's position as a leader in digital banking in Indonesia. This strategy enables BCA to effectively respond to changing trends and customer needs, thereby maintaining and enhancing its competitive advantage.Penelitian ini menganalisis kekuatan kompetitif PT Bank Central Asia Tbk (BCA) melalui strategi pengembangan produk digital, khususnya aplikasi blu yang dikembangkan oleh BCA Digital. Pendekatan kualitatif digunakan untuk memahami secara mendalam bagaimana pengembangan produk blu mampu meningkatkan daya saing BCA di industri perbankan. Data yang digunakan adalah data sekunder yang berasal dari artikel ilmiah dan jurnal yang telah dipublikasikan sebelumnya serta hasil observasi dari berbagai sumber, termasuk penelitian terdahulu, buku, dan berita terkait. Fokus utama dari penelitian ini adalah pada inovasi produk digital blu, yang menawarkan kemudahan akses layanan perbankan melalui perangkat gawai. Hasil penelitian menunjukkan bahwa inovasi blu tidak hanya meningkatkan kenyamanan dan efisiensi bagi nasabah, tetapi juga memperkuat posisi BCA sebagai pemimpin dalam perbankan digital di Indonesia. Strategi ini memungkinkan BCA untuk merespons perubahan tren dan kebutuhan nasabah secara efektif, sehingga mempertahankan dan meningkatkan keunggulan kompetitifnya.
Analysis of the Role of Internal Audit in Preventing and Detecting (Fraud) in Financial Statements Bahar, Nurfadjriani; Rerung, Oktaviani Intan; Aulia, Indika Nurul; Herman, Nabila Tryana Putri; Asrul, Sitti Marwah; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the role of internal audit in preventing and detecting financial statement fraud, given the increasing number of cases that undermine investor confidence and corporate integrity. The focus of the study is the effectiveness of internal audit as the first line of defense against fraud, especially in the context of Indonesian companies, which is still rarely studied. The research uses a literature study method from various journals and reports. The results show that independent and sustainable internal audit can significantly minimize the risk of fraud. In conclusion, strengthening the internal audit function plays a strategic role in maintaining the credibility of financial statements and corporate governance.Keywords: Internal Audit, Detection, Fraud, Financial Statements,Penelitian ini membahas tentang peran audit internal dalam mencegah dan mendeteksi kecurangan laporan keuangan, mengingat semakin banyaknya kasus yang merusak kepercayaan investor dan integritas perusahaan. Fokus penelitian adalah efektivitas audit internal sebagai garis pertahanan pertama terhadap kecurangan, terutama dalam konteks perusahaan Indonesia, yang masih jarang diteliti. Penelitian ini menggunakan metode studi pustaka dari berbagai jurnal dan laporan. Hasil penelitian menunjukkan bahwa audit internal yang independen dan berkelanjutan dapat meminimalkan risiko kecurangan secara signifikan. Kesimpulannya, penguatan fungsi audit internal memegang peranan strategis dalam menjaga kredibilitas laporan keuangan dan tata kelola perusahaan.Kata kunci: Internal Audit, Deteksi, Kecurangan, Laporan Keuangan
Digital Technology Integration in Management Accounting: A Literature Review of Challenges and Opportunities Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital technology has driven significant transformations in management accounting practices. Technologies such as big data analytics, artificial intelligence (AI), robotic process automation (RPA), cloud computing, the Internet of Things (IoT), and blockchain have transformed the way organizations collect, process, and analyze information for decision-making. This literature review aims to identify forms of digital technology integration in management accounting, analyze the resulting opportunities, and examine the challenges faced by organizations. Using a narrative literature review method based on publications from 2018–2025, this study finds that digital technology contributes significantly to improving information quality, business process efficiency, and enhancing the strategic role of management accountants. However, significant challenges remain, such as limited human resource competency, investment costs, organizational resistance, data security issues, and the lack of standardized standards. This study provides direction for further research and recommendations for companies developing digital-based management accounting systems.
Co-Authors Agus Agus Agus Syam Akbar, Wina Ayudia Amalia Karim, Resky Andika Isma Anisa Anisa Anisatun Humayrah Rais Anwar, Azwar Asmayanti Asmayanti ASMAYANTI, ASMAYANTI Asnur, Moeh. Kay Muddin Asrul, Sitti Marwah Aulia, Indika Nurul Azwar Anwar Bahar, Nurfadjriani Bahri, Nur Alim Dahlan, Lukman Delima Nur Della Fadhilatunisa Diah Kartika Melandari Diandra Syahrani Irfan Dunakhir, Samirah Fadya Hardin Fajriani, Miftha Fitria, Suci Fitriza Rahma Gifari, Nur Rahmat Hajrah Hamzah Hamid, Muhammad Farhan Hamzah, Hajrah Hariany Idris Hasan, Nur Anisa Hasni Herman, Nabila Tryana Putri Hidayatullah, Andi Muh. Syukur Irwandi Irwandi Irwandi Irwandi Isma Wahyuni Ismail, Sri Jasruddin Daud Malago Juan Edward Tandungan Junillah, Andi Luti Latif, Asrianti A. Ma'ruf Aswad Mahmuddin Mahmuddin Masnawaty Sangkala Mohammad Junaedy Rahman, Mohammad Junaedy Muhammad Jufri Muhammad Jufri Mukarramah, Hilwiatul Mukhammad Idrus Mulyadi, Musdalifah Musdalifah Mulyadi Muslimah Mutiara Mutiara Nur Afiah Nur Anisa Hasan Nur Fadilah Nur Hikmah Nur Zazlin Nuraisyiah, Nuraisyiah Nurfadilah Al-Mukarramah Hafil Nurjanna Nurjanna Oky Nur Pratiwi Johansyah Paramita, Ahsani Putri Ainun Ilmah Putri, Novita Rahma, Fitriza Ramadhani, Febrina Nur Regina Rerung, Oktaviani Intan Reski Gaka Reskiyawati, Siti Nur Rifda Faida Riyandirga Ariyansyah Putra Helmy, Ahnaf Rizka Emradini Ryketeng, Masdar Salsabila Putri Samsinar Samsinar Samsinar Samsir, Andi Setiawansyah, Muh Hendra Siradjuddin, Suharti Siti Nuraeni, Siti Sudarmi Sudarmi Sudarmi Sudarmi Sukmawati Muhtar Syam, Agus Tahir, Sumiati Wardani, Riska Warka Syachbrani Warnila, Warnila Wulandasari Yuliana Yuliana Zahrani Rahman, AInun Zaimar, Fina Ruzika