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All Journal Jurnal Informatika Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Business Accounting Review Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Share : Journal of Service Learning Petra International journal of Business Studies (IJBS) Jurnal Akuntansi dan Bisnis Asian Journal of Community Services (AJCS) Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa

Oviliani Yenty Yuliana

Petra Christian University

Author-ID : 6026727

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 19 Documents Claim Missing Document

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IMPLEMENTASI REFERENTIAL INTEGRITY CONSTRAINT PADA MICROSOFT ACCESS DALAM UPAYA MEMELIHARA KONSISTENSI DATA Yuliana, Oviliani Yenty
Jurnal Informatika Vol 2, No 1 (2001): MAY 2001
Publisher : Institute of Research and Community Outreach - Petra Christian University

Data is business asset that should be safeguarded and maintained. Business data is recorded in a table/relation. Because inconeet relation structure could produce any modification anomaly, this relation should be normalized. Data modification in normalized relation will face referential integrity constraint problem. This problem could make inconsistent data and wrong information. Referential integrity constraint depends on minimum relationship cardinality. The trial and implementation of referential integrity constraint is taken on Microsoft Access. Abstract in Bahasa Indonesia : Data adalah asset perusahaan yang harus dijaga dan dipelihara. Data perusahaan dicatat pada tabel/relation. Struktur relation yang kurang baik dapat mengakibatkan modification anomaly, sehingga relation tersebut harus di-normalisasi. Modifikasi data pada relation yang sudah di-normalisasi akan menghadapi masalah referential integrity constraint. Masalah tersebut menyebabkan data tidak konsisten dan menghasilkan informasi yang salah. Referential integrity constraint tergantung pada minimum relationship cardinality. Penulis mengimplementasikan dan menguji coba referential integrity constraint pada Microsoft Access. Kata kunci: modification anomaly, normalization, referential integrity constraint, relationship cardinality constraint.

MINING MULTIDIMENSIONAL FUZZY ASSOCIATION RULES FROM A DATABASE OF MEDICAL RECORD PATIENTS Intan, Rolly; Yuliana, Oviliani Yenty; Handojo, Andreas
Jurnal Informatika Vol 9, No 1 (2008): MAY 2008
Publisher : Institute of Research and Community Outreach - Petra Christian University

Mining association rules is one of the important tasks in the process of data mining application. In general, the input as used in the process of generating rules is taken from a certain data table by which all the corresponding values of every domain data have correlations one to each others as given in the table. A problem arises when we need to generate the rules expressing the relationship between two or more domains that belong to several different tables in a normalized database. To overcome the problem, before generating rules it is necessary to join the participant tables into a general table by a process called Denormalization Process. This paper shows a process of generating Multidimensional Fuzzy Association Rules mining from a normalized database of medical record patients. The process consists of two sub-processes, namely sub-process of join tables (Denormalization Process) and sub-process of generating fuzzy rules. In general, the process of generating the fuzzy rules has been discussed in our previous papers [1, 2, 3, 4]. In addition to the process of generating fuzzy rules, this paper proposes a correlation measure of the rules as an additional consideration for evaluating interestingness of provided rules.

The Effect of Tax Risk on Tax Avoidance Yenni Mangoting; Oviliani Yenty Yuliana; Jesslyn Effendy; Lovena Hariono; Viennie Melinda Lians
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5629

This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk. The samples in this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX). With a purposive sampling method, there are 168 firm years which we analyzed with OLS regression. The result in this study showed that tax risk is positively associated with CETR. It implied that choices of tax strategies and activities are involved in high tax risk, but firms still choose to comply with tax regulations, which can be seen in high CETR values. This research found that firms need tax risk management to ensure that tax strategies do not impact the firms’ future losses from additional tax payments and fines. Other than that, this research gives a new option for future researchers to measure tax risk using scoring methods and indicators that are engaged in each of the tax risk components.DOI: 10.26905/jkdp.v25i3.5629

Hubungan Tone Pengungkapan, Profitabilitas, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan Christella Jeaneva Eugenia; Eugenia Vanessa Rimba; Saarce Elsye Hatane; Oviliani Yenty Yuliana
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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

Firm’s annual report is a significant factor for investors in making an investment decision in the capital market. Information disclosure becomes a signal to inform investors about the firm’s future prospects that can affect the firm value. Not only financial information, such as profitability, liquidity, capital structure and firm size, non-financial information is also become an important factor that affects firm value. Therefore, sentiment/tone in the narrative part of the annual report becomes an important tool in delivering “good” or “bad” signals to investors. The purpose of this study was to determine the relationship of tone disclosure, profitability, liquidity, capital structure, and firm size to firm value. The sample used in this study were 92 tourism and hospitality listed firms on Indonesia Stock Exchange, Stock Exchange of Thailand, Malaysia Stock Exchange, Singapore Stock Exchange, and Philippine Stock Exchange in 2015-2018 which were selected by purposive sampling method. Data analysis using multiple regression analysis. Based on the results of the analysis, this study found that tone disclosure and capital structure has a positive effect on firm value. Meanwhile profitability, liquidity, and firm size do not have a significant effect on firm value.

Pengaruh Tone Dalam Laporan Tahunan Dan Ownership Structure Terhadap Nilai Perusahaan Kennard Robby Yulianto; Aristofer Austin; Saarce Elsye Hatane; Oviliani Yenty Yuliana
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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

This study aims to determine the effect of tone in the company's annual report and company ownership structure on firm value (tobin's Q) in the tourism and hospitality sector. This study also uses the current ratio, debt to equity ratio, return on assets and firm size as control variables. The samples used in this study were 92 tourism and hospitality sector companies listed on the Indonesia Stock Exchange (IDX), Stock Exchange of Thailand (SET), Malaysia Stock Exchange (MYX), Singapore Stock Exchange (SGX), and Philippine Stock Exchange (PSE) in 2015-2018. In this study, tone disclosure is measured by analyzing sentiment in the textual narrative section of the company's annual report using NVIVO. Meanwhile, ownership structure is measured by dividing the percentage of managerial and institutional share ownership by the number of outstanding shares. The data analysis technique used in this research is panel data regression analysis using Gnu Regression, Econometrics and Time-series Library (GRETL) software. The results showed that the tone concluded with the net tone (the difference between positive and negative tones) had a positive and significant effect on firm value. Meanwhile, managerial ownership has a significant positive effect on firm value and institutional ownership has a significant negative effect on firm value.

RANCANGAN DATABASE SUBSISTEM PRODUKSI DENGAN PENDEKATAN SEMANTIC OBJECT MODEL Oviliani Yenty Yuliana
Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Vol. 4 No. 1 (2002): JUNE 2002
Publisher : Institute of Research and Community Outreach - Petra Christian University

To compete in the global market, business performer who active in industry fields should have and get information quickly and accurately, so they could make the precise decision. Traditional cost accounting system cannot give sufficient information, so many industries shift to Activity-Based Costing system (ABC). ABC system is more complex and need more data that should be save and process, so it should be applied information technology and database than traditional cost accounting system. The development of the software technology recently makes the construction of application program is not problem again. The primary problem is how to design database that presented information quickly and accurately. For that reason it necessary to make the model first. This paper discusses database modelling with semantic object model approach. This model is easier to use and is generate more normal database design than entity relationship model approach. Abstract in Bahasa Indonesia : Dalam persaingan di pasar bebas, para pelaku bisnis di bidang industri dalam membuat suatu keputusan yang tepat memerlukan informasi secara cepat dan akurat. Sistem akuntansi biaya tradisional tidak dapat menyediakan informasi yang memadai, sehingga banyak perusahaan industri yang beralih ke sistem Activity-Based Costing (ABC). Tetapi, sistem ABC merupakan sistem yang kompleks dan memerlukan banyak data yang harus disimpan dan diolah, sehingga harus menggunakan teknologi informasi dan database. Kemajuan di bidang perangkat lunak mengakibatkan pembuatan aplikasi program bukan masalah lagi. Permasalahan utama adalah bagaimana merancang database, agar dapat menyajikan informasi secara cepat dan akurat. Untuk itu, dalam makalah ini dibahas pemodelan database dengan pendekatan semantic object model. Model data ini lebih mudah digunakan dan menghasilkan transformasi yang lebih normal, jika dibandingkan dengan entity relationship model yang umum digunakan. Kata kunci: Sub Sistem Produksi, Semantic Object Model, Database Relational.

PENDEKATAN MODEL MATEMATIS UNTUK MENENTUKAN PERSENTASE MARKUP HARGA JUAL PRODUK Oviliani Yenty Yuliana; Yohan Wahyudi; Siana Halim
Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Vol. 4 No. 2 (2002): DECEMBER 2002
Publisher : Institute of Research and Community Outreach - Petra Christian University

The purpose of this research is to design Mathematical models that can determine the selling volume as an alternative to improve the markup percentage. Mathematical models was designed with double regression statistic. Selling volume is a function of markup, market condition, and substitute condition variables. The designed Mathematical model has fulfilled by the test of: error upon assumption, accurate model, validation model, and multi collinear problem. The Mathematical model has applied in application program with expectation that the application program can give: (1) alternative to decide percentage markup for user, (2) Illustration of gross profit estimation that will be achieve for selected percentage markup, (3) Illustration of estimation percentage of the units sold that will be achieve for selected percentage markup, and (4) Illustration of total net income before tax will get for specific period. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk merancang model Matematis guna menetapkan volume penjualan, sebagai alternatif untuk menentukan persentase markup harga jual produk. Model Matematis dirancang menggunakan Statistik Regresi Berganda. Volume penjualan merupakan fungsi dari variabel markup, kondisi pasar, dan kondisi pengganti. Model Matematis yang dirancang sudah memenuhi uji: asumsi atas error, akurasi model, validasi model, dan masalah multikolinearitas. Rancangan model Matematis tersebut diterapkan dalam program aplikasi dengan harapan dapat memberi: (1) alternatif bagi pengguna mengenai berapa besar markup yang sebaiknya ditetapkan, (2) gambaran perkiraan laba kotor yang akan diperoleh setiap pemilihan markup, (3) gambaran perkiraan persentase unit yang terjual setiap pemilihan markup, dan (4) gambaran total laba kotor sebelum pajak yang dapat diperoleh pada periode yang bersangkutan. Kata kunci: model Matematis, aplikasi program, volume penjualan, markup, laba kotor.

Pemetaan Penderita Pneumonia di Surabaya dengan Menggunakan Geostatistik Stefanie Hartanto; Siana Halim; Oviliani Yenty Yuliana
Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Vol. 12 No. 1 (2010): JUNE 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

In this paper we mapped the location of Pneumonia disease in Surabaya. We also analyse the survival of the afflicted and predict the spread of the disease using Kriging. The study reveals that after 45 days in the hospital, the survival of the Pneumonia’s patients decrease to 46.8%. Moreover, the centers of this disease are in Tubanan and Sukomanunggal Both of these regions are in West Surabaya which also is an industrial part of the city.

Bayesian Belief Network untuk Menghasilkan Fuzzy Association Rules Rolly Intan; Oviliani Yenty Yuliana; Dwi Kristanto
Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Vol. 12 No. 1 (2010): JUNE 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

Bayesian Belief Network (BBN), one of the data mining classification methods, is used in this research for mining and analyzing medical track record from a relational data table. In this paper, a mutual information concept is extended using fuzzy labels for determining the relation between two fuzzy nodes. The highest fuzzy information gain is used for mining fuzzy association rules in order to extend a BBN. Meaningful fuzzy labels can be defined for each domain data. For example, fuzzy labels of secondary disease and complication disease are defined for a disease classification. The implemented of the extended BBN in a application program gives a contribution for analyzing medical track record based on BBN graph and conditional probability tables.

IT Capability’s Impact Towards Competitive Advantage Through Business Process Agility on Indonesia’s Accounting Firms during Pandemic Aulastine Setiawan; Oviliani Yenty Yuliana; Devie Devie
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.768

The existence of work from home policy due to the Covid-19 pandemic had caused several service industry sectors, such as accounting firms, to be hardly affected. However, to survive in the business competition, these accounting firms have to adapt by increasing their IT capability and business process agility to create a competitive advantage over their competitors. This research aims to observe the IT capability and the agility of Indonesia’s accounting firms and examine the mediation effect of business process agility. The samples are public accounting firms registered in Indonesia’s Audit Board and a service accounting firm with more than one licensed accountant. The analysis technique used in this research is Structural Equation Modelling with three variables: IT Capability, Business Process Agility, and Competitive Advantage. The results show that IT Capability directly impacts the Competitive Advantage of the firms, and the mediation of Business Process Agility increases the total effect of IT Capability towards competitive advantage. Therefore, this study could acknowledge Indonesia’s accounting firms about how to survive in this pandemic by creating a Competitive Advantage by increasing their IT Capabilities and Business Process Agility. Adanya kebijakan work form home akibat pandemi Covid-19 telah memberikan dampak yang berat pada sektor industri jasa, salah satunya adalah kantor akuntan publik. Agar tetap dapat bersaing, kantor akuntan harus mampu beradaptasi dengan meningkatkan kapabilitas IT (IT Capability) dan kelincahan bisnis proses (Business Process Agility) untuk menciptakan keunggulan kompetitif (Competitive Advantage) atas pesaingnya. Penelitian ini bertujuan untuk menguji IT Capability dan Business Process Agility kantor akuntan di Indonesia serta menguji pengaruh mediasi dari Business Process Agility. Sampel penelitian adalah kantor akuntan publik yang terdaftar di IAI dan kantor akuntan jasa yang memiliki lebih dari satu akuntan yang berpraktik. Teknik analisis data yang digunakan dalam penelitian ini adalah Sturctural Equation Modelling dengan tiga variabel: IT Capability, Business Process Agility, dan Competitive Advantage. Hasil penelitian menunjukkan bahwa IT Capbility berdampak secara langsung terhadap Competitive Advantage perusahaan dan mediasi Business Process Agility memperkuat pengaruh IT Capability terhadap Competitive Advantage. Untuk itu, penelitian ini memberikan wawasan kepada kantor akuntan di Indonesia tentang bagaimana cara bertahan di masa pandemi Covid-19 dengan menciptakan Competitive Advantage melalui IT Capabilities dan Business Process Agility.

Co-Authors Andreas Handojo Aristofer Austin Aulastine Setiawan Bernardo Nugroho Yahya Celine Mercianne Susila Christella Jeaneva Eugenia Claresta Puguh Mettasari Utomo David Kristianto, David Debby Fransisca Muntu Devie Devie Dwi Kristanto Dwi Kristanto Elisa Tjondro Ellen Valencia Eugenia Vanessa Rimba Felicia Angela Adrianto Felincia Puguh Mitthasari Utomo Ferry Jaolis Ferry Jaolis James Korompis Jesslyn Effendy Josua Tarigan Kennard Robby Yulianto Lovena Hariono Prihadi, Johanes Yudi Remuz MB Kmurawak Rolly Intan Rolly Intan Saarce Elsye Hatane Serli Wijaya Siana Halim Stefanie Hartanto Stefanie Hartanto Tanti Octavia Viennie Melinda Lians Yenni Mangoting Yohan Wahyudi Yohan Wahyudi Zeplin Jiwa Husada Tarigan

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