Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

1.037

P-Index

This Author published in this journals

All Journal Jurnal Pasar Modal dan Bisnis Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Balance : Media Informasi Akuntansi dan Keuangan Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi

Rini Oktavia

Universitas Palangka Raya

Author-ID : 5980143

Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 6 Documents Claim Missing Document

Claim Missing Document

Articles

Pengaruh Ukuran Perusahaan, Volume Perdagangan Saham, Volatilitas Return Saham, dan Dividend Yield terhadap Bid-Ask Spread Pebra Perdana Rio; Fitria Husnatarina; Rini Oktavia
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Bid-Ask Spread actually measures asymmetric information or asymmetric information between brokers and investors. The size of the Bid-Ask Spread shows how much asymmetric information among market participants. To reduce the level of asymmetric information, market participants try to get certain signals that can be used as information to reduce uncertainties. This study aims to analyze the effect of Company Size, Stock Trading Volume, Stock Return Volatility and Dividend Yield on Bid-Ask Spread partially on manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. Data is taken from the Indonesia Stock Exchange website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange until the period 2018. The sample in this study amounted to 30 companies for 5 years. Samples were obtained by purposive sampling method. The analytical method in this research is descriptive statistical analysis, multiple linear regression analysis, classic assumption test and hypothesis testing using IBM SPSS 24 software. Based on the test results show that partially company size and stock trading volume have a negative and significant effect on bid-ask spread, while stock return volatility has a positive and significant effect on the bid-ask spread, but the dividend yield does not affect the bid-ask spread.

STRATEGI PEMILIHAN JENIS USAHA DAN POLA PENGELOLAAN KEUANGAN BUMDES DIDESA KANAMIT Tatik Zulaika Chamzah; Sri Lestari Hendrayati; Rini Oktavia
Jurnal Pengabdian Kampus Vol 10 No 1 (2023): Jurnal Pengabdian Kampus
Publisher : LPPM Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jpmupr.v10i1.8309

UU Desa Nomor 6 Tahun 2014 menyebut desa sebagai kesatuan masyarakat hukum yang memiliki batas wilayah yang berwenang mengatur urusan pemerintahan dan berwenang untuk mengelola aset desa untuk meningkat kanperekonomian sehingga menjadi desa yang mandiri dan maju. Salah satu cara meningkatkan perekonomian desa yaitu dengan mendirikan Badan Usaha Milik Desa (BUMDes) sesuai Permendes no. 5 Tahun 2014. Namun sampai saat ini masih banyak BUMDes yang tidak berkembang dan tidak aktif. Banyak hambatan yang ditemui saat mengelola BUMDes, sebagai akademisi penulis tertarik untuk menerapkan IPTEKS melalui kegiatan pengabdian dengan tema “Strategi Pemilihan Jenis Usaha dan Pola Pengelolaan Keuangan BUMDes” dengan tujuan memberikan pemahaman kepada masyarakat, aparatur dan pengurus BUMDes bagaimana memaksimalkan potensi dan peluang desa menjadi unit usaha dan pemahaman akuntansi dalam pengelolaan keuangan BUMDes. Metode yang digunakan dalam kegiatan pengabdian ini pendekatan deskriptif dengan tmetode ceramah/sosialisasi, survey, interaktif untuk menggali potensi dan peluang serta menggunakan metode WOTS-UP atau SWOT modifikasi. Sedang capaian luaran yang diharapkan dari kegiatan pengabdian adalah TOT dan jurnal pengabdian masyarakat baik nasional maupun internasional. Berdasarkan analisis WOTS-UP dapat ditemukan strategi apa saja yang bisa dilakukan agar potensi yang ada dapat terwujud. Kesimpulan dari kegiatan pengabdian masyarakat ini bahwa sumberdaya manusia didesa Kanamit memiliki potensi dalam membuat produk yang berbasis kearifan local jika ditingkatkan akan menjadi produk andalan, walaupun disisi lain potensi sumberdaya alam kurang memiliki keunggulan. Diperlukan pembinaan/pendampingan dari pihak terkait.

PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN OPINI AUDIT TERHADAP PERTUMBUHAN PERUSAHAAN (PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA) Jefri Ariyadi; Sri Lestari Hendrayati; Rini Oktavia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to (1) To analyze the effect of a company's financial condition on company growth, (2) To analyze the effect of audit opinion on company growth and (3) To analyze the effect of company financial condition and audit opinion on company growth. The sample in this study was taken using a purposive sampling technique. A sample of 37 companies from a population of 39 companies in the consumer goods industry sector were listed on the Indonesia Stock Exchange in 2015-2018, so that the research data analyzed amounted to 148. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The results of the research show that financial condition and audit opinion influence the company's growth partially or simultaneously. Based on the results of this study, the suggestions given are as follows (1) for investors to invest in companies that receive unqualified opinion. In addition to this, it is also necessary to pay attention to the company's financial condition which will have an impact on the company's growth. (2) For future researchers to include other variables such as other financial ratios, size, quality of auditors and extend the year of observation

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI ARIABEL MODERASI Nova Sriani Siregar; Sri Lestari Hendrayati; Rini Oktavia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to determine the effect of understanding tax regulations on tax willingness with the socialization of taxation as a moderating variable in KPP Pratama Palangka Raya. The population taken in this study is the number of individual taxpayers registered at KPP Pratama Palangka Raya in 2019, which is 150,592. With a sample of 100 individual taxpayers who are determined by the Slovin formula. Then carried out the distribution of questionnaires using Google Forms (Google Form) through various social media in the city of Palangka Raya and the number of respondents obtained was 105 respondents. . Technique of data analysis tools used validity test by looking at Pearson Correlation and reliability test seeing Cronbach's Alpha value. Hypothesis testing techniques using partial test (t test) and Moderated Regression Analysis (MRA) test. Data processing in this study used the SPSS version 25 tool. The results showed that the influence of Tax Socialization as a Moderation Variable strengthens or increases the Understanding of Tax Regulations on the Willingness to Pay Taxes for Individual Taxpayers at KPP Pratama in Palangka Raya City

Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

Opini Audit Dan Temuan Audit BPK Terhadap Kinerja Pemerintah Daerah Pada Kabupaten/Kota Di Provinsi Kalimantan Tengah Tahun 2020–2024 Farida Farida; Rini Oktavia; Golda Belladonna Umbing; M. Ichsan Diarsyad; Sifera Patricia Maithy
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7318

The present investigation intends to empirically analyize the mpacct of accounting View and Examination outcomes of the Axamination Junta de la Republice of Indonesia (BPK) onPerformance of Local Government, projected through the score of the Government Agency Performance Accountability Sytem (SAKIP). The individuals involved inbthis research covers every Regency and Municipal Authorrities in Central Kalimantan Province, totaling 14 regions during the 2020–2024 observation period. The sampling method employed unbiased sampling approach with a saturated sampling (census) approach, obtaining a entire observation data of 70 samples. Data analysis was performed utilizing a multiple linear ragresssion modal supported by SPSS sofware. The outoomes of the traditional assumption tast indicates that the regression model satisfies the normality requirement (Asymp. Sig. value of 0.200), is free from multicollinearity (VIF value of 1.009), and is free from heteroscedasticity. The ooucomes of the partial hypothesis examination (t-test) prove that the Audit Opinion does not impact Local Government Execution (Sig. value 0.838 > 0.05) and the BPK Audit Conclusions also do not infeluence local Government Performance (Sig. value 0.566 > 0.05). Simultaneously (F-test), both independent variables do not significantly affect local government performance with the capability of the model to elocidate variance (Adjusted R Square) at -0.024. The findings of this research confirm the phenomenon of decoupling or responsibility paradox, where the achievement of administrative financial opinions (WTP) and fluctuations in audit findings have not gone hand in hand with the effectiveness of real public service performance in the field.

Co-Authors Agus Kubertein Farida Farida Fitria Husnatarina Golda Belladonna Umbing Jefri Ariyadi Lamria Simamora M. Ichsan Diarsyad Nova Sriani Siregar Oktobria Y. Asi Pebra Perdana Rio Riska Melita Septa Soraida Sifera Patricia Maithy Sri Lestari Hendrayati Tatik Zulaika Chamzah

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search