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

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Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020 Yenni Mangoting; Oviliani Yenty Yuliana; Ellen Valencia; Claresta Puguh Mettasari Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p11

Abstract

There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company’s image over maximizing profits with high risk. Keywords: tax avoidance, tax risk, family ownership, institutional ownership, resource based-view theory
QUERY BY EXAMPLE: ALTERNATIF AUDIT TOOLS UNTUK MENUNJANG PENUGASAN AUDITOR DALAM PENGUJIAN SUBSTANTIF Oviliani Yenty Yuliana; Josua Tarigan
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1769.884 KB) | DOI: 10.25105/mraai.v8i2.976

Abstract

Along with the growth of the information technology (IT), several audit tools are developed to help the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of the audit tools nowadays. However; for small and medium public accountants (KAP) and aUsaha Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. Moreover, based on preliminary survey, many companies have already recorded theirtransactions into a database. It motivates a study to optimize the database features that has been owned by KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, researchers propose the use of 'Query By Example" (QBE) in Microsoft Access database as the audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, especially in substantive test.Key words : Information Technology (IT), audit tools, Query By Example (QBE)
The Effect of Information Management Capability, Collaboration, and Supply Chain Resilience on Company Performance James Korompis; Zeplin Jiwa Husada Tarigan; Oviliani Yenty Yuliana
Petra International Journal of Business Studies Vol. 5 No. 2 (2022): DECEMBER 2022
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijbs.5.2.227-238

Abstract

A covid-19 pandemic is a significant event that causes supply chain disruption in Indonesia. As a result, the manufacturing sector experienced a significant decline which is indicated by the greatly decreasing Purchasing Manager Index (PMI) in April and May 2020. Therefore, supply chain resilience (SCR) becomes essential for a company to minimize risk, reduce negative impact, and quickly adapt to the business condition. This research aims to analyse the relationship between variables that can increase SCR, namely information management capability (IMC) and collaboration, and the relationship between SCR and company performance. This research was conducted by collecting primary data using questionnaires and analysing the relationship among variables using the PLS-SEM method. This research indicates that IMC and collaboration significantly affect SCR. SCR also has a significant effect on company performance. However, IMC does not significantly impact company performance, while collaboration significantly affects company performance. This research also indicates that collaboration mediates the relationship between IMC toward company performance.
Shoppers’ loyalty in online marketplace: The impact of interface quality, application incentives, and security/privacy through flow experience Felicia Angela Adrianto; Oviliani Yenty Yuliana; Ferry Jaolis
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15530

Abstract

This study investigated the effects of Interface Quality, Application Incentives, and Security/Privacy on marketplace E-Loyalty through Flow experience. By prioritizing and improving these factors, marketplaces can foster a relational perspective that encourages users to develop a long-term relationship with the application, leading to sustained growth and success. Central to marketplace E-Loyalty is the relational perspective, which emphasizes consumers’ intention to establish a relationship with a marketplace application without shifting to competitors. Respondents were selected purposively to participate in an online survey, resulting in 305 usable responses. A partial least square-structural equation modeling (PLS-SEM) was employed to establish the measurement and structural fit of the data. The results confirmed that Interface Quality and Flow directly influenced E-Loyalty, while Interface Quality and Security/Privacy indirectly influenced Flow. Application Incentives were not found to bolster E-Loyalty directly and indirectly through Flow experience. This study provides a broader view of the importance of Interface Quality and Security/Privacy in promoting E-Loyalty with Flow while also offering a new perspective on the effect of Application Incentives on marketplace E-Loyalty from a relational standpoint.
Contributions of Data Science Educational Paradigm in a Disadvantages Area of Indonesia: a case study Oviliani Yenty Yuliana; Bernardo Nugroho Yahya; Remuz Maurenz Bertho Kmurawak
Asian Journal of Community Services Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i6.4795

Abstract

The purpose of this community service was to disseminate knowledge on Data Science to lecturers and students enrolled in the Information Systems Program Study at Cenderawasih University. Through a webinar series, participants learned about the importance of data science and analytics. This initiative aims to integrate Data Science into the curriculum, which is currently in its final stages. The introduction of a Data Science course expects to enhance the competencies of human resources in Papua, supporting the developmental efforts of the Indonesian Government. Feedback from participants indicates their satisfaction with the speakers, fulfillment of expectations, and acquisition of new knowledge. Considering their input, the upcoming activity will organize as a workshop.
The Influence of Digital Literacy on Learning Effectiveness Through Classroom Management: Moderating Effect of IT Infrastructure Debby Fransisca Muntu; Oviliani Yenty Yuliana; Zeplin Jiwa Husada Tarigan
Petra International Journal of Business Studies Vol. 6 No. 1 (2023): JUNE 2023
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.6.1.42-52

Abstract

Digital Literacy is essential in the post-pandemic era. Teachers use Digital Literacy to provide learning materials, conduct the teaching process, and conduct evaluations online. However, Digital Literacy requires adequate information technology infrastructure to produce classroom management and learning effectiveness on an ongoing basis. The study used questionnaires to obtain data on Christian-based schools in Surabaya. The questionnaires were distributed to as many as 363 through a Google form, and 132 were filled out again. Data processing used partial least square. The results showed that digital literacy has an impact on classroom management. Classroom management influences learning effectiveness. Digital literacy affects learning effectiveness through classroom management. Digital Literacy has not influenced classroom management and learning effectiveness with information technology infrastructure as a moderating variable. This research provides a practical contribution for education managers to understand the adjustment of IT infrastructure to make digital literacy the basis for managing class management. In addition, teaching staff must be educated to keep abreast of technological developments to support the teaching process and improve class management. The study enriches the theory of the use of technology in education and interactional education in the classroom.
The Influence of Brand Value on Tax Avoidance with Ownership Concentration as a Moderating Variable Elisa Tjondro; Felincia Puguh Mitthasari Utomo; Celine Mercianne Susila; Oviliani Yenty Yuliana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p11

Abstract

The present investigation was prompted by different viewpoints on evaluating the effect of brand value on either the promotion or prohibition of tax avoidance strategies. Using the Agency Theory framework, it also intends to investigate how the concentration of ownership affects the relationship between brand value and tax avoidance strategies of enterprises listed in Indonesia. Researchers believe that by merging these studies and viewpoints, the ruling shareholders will emphasize managerial scrutiny to minimize tax avoidance and protect the company’s brand. The sample used in this research is based on 151 observations of 47 entities listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. ? panel regression with a random effects model was employed in the present research. The endpoint of this research is to look at the impact of brand value on tax avoidance and the role of ownership concentration as a moderator in the association between brand value and tax avoidance. The results suggest that the increasing brand value contributes to reducing tax avoidance. This study also finds that ownership concentration significantly impacts the relationship between brand value and tax avoidance. Keywords: tax avoidance, brand value, firm reputation, ownership concentration
Shoppers’ loyalty in online marketplace: The impact of interface quality, application incentives, and security/privacy through flow experience Felicia Angela Adrianto; Oviliani Yenty Yuliana; Ferry Jaolis
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15530

Abstract

This study investigated the effects of Interface Quality, Application Incentives, and Security/Privacy on marketplace E-Loyalty through Flow experience. By prioritizing and improving these factors, marketplaces can foster a relational perspective that encourages users to develop a long-term relationship with the application, leading to sustained growth and success. Central to marketplace E-Loyalty is the relational perspective, which emphasizes consumers’ intention to establish a relationship with a marketplace application without shifting to competitors. Respondents were selected purposively to participate in an online survey, resulting in 305 usable responses. A partial least square-structural equation modeling (PLS-SEM) was employed to establish the measurement and structural fit of the data. The results confirmed that Interface Quality and Flow directly influenced E-Loyalty, while Interface Quality and Security/Privacy indirectly influenced Flow. Application Incentives were not found to bolster E-Loyalty directly and indirectly through Flow experience. This study provides a broader view of the importance of Interface Quality and Security/Privacy in promoting E-Loyalty with Flow while also offering a new perspective on the effect of Application Incentives on marketplace E-Loyalty from a relational standpoint.
Membangun Identitas Jenama Produk Wastra Alami Pokmas Wastra Sejahtera Jombang Prihadi, Johanes Yudi; Wijaya, Serli; Yuliana, Oviliani Yenty; Kristianto, David
Share: Journal of Service Learning Vol. 11 No. 2 (2025): AUGUST 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.11.2.91-102

Abstract

Kelompok Masyarakat (POKMAS) Wastra Sejahtera, suatu komunitas pengrajin tenun alami di Desa Mojotrisno, Kabupaten Jombang, menghadapi kendala signifikan dalam memasarkan produknya. Pemasaran tradisional yang selama ini dilakukan belum mampu menjangkau pasar yang lebih luas, mengakibatkan penumpukan produk yang berdampak pada keberlangsungan usaha para pengrajin. Untuk mengatasi permasalahan tersebut, proyek abdimas dirancang dengan tujuan meningkatkan kinerja penjualan melalui pemanfaatan potensi pemasaran digital, khususnya media sosial seperti Instagram dan Tiktok. Metode pelaksanaan proyek meliputi lima tahap, yaitu persiapan dan analisa kompetitor, rekomendasi indentitas jenama, pembuatan indentitas jenama dan media sosial, pelatihan, dan evaluasi. Hasil proyek abdimas menunjukan bahwa POKMAS Wastra Sejahtera berhasil memperoleh pemahaman yang lebih mendalam mengenai pentingnya membangun identitas jenama pada era digital. Para anggota komunitas menyadari bahwa indentitas jenama tidak hanya sekedar logo atau nama, tetapi merupakan representasi dari nilai-nilai, karakter, dan keunikan produk tenun. Mereka telah memperoleh pengetahuan dan keterampilan yang diperlukan untuk melaksanakan strategi pemasaran digital secara mandiri, memahami cara merancang konten yang menarik, berinteraksi dengan audiens, serta mengukur kinerja kampanye pemasaran yang telah dilakukan. Proyek abdimas ini juga memberikan dampak jangka panjang bagi keberlangsungan dan perkembangan POKMAS Wastra Sejahtera. Pelaksanaan kegiatan abdimas selajutnya hendaknya berfokus pada pengembangan modul pelatihan yang lebih interaktif dan berbasis praktik. Selain itu, perlu dilakukan pendampingan secara intensif bagi peserta yang mengalami kesulitan dalam mengoperasikan alat-alat digital.
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