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All Journal JURNAL ILMIAH PLATAX EKSPANSI Jurnal Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Dinamika Caruban: Jurnal Ilmiah Ilmu Pendidikan Dasar JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Rekayasa Perangkat Lunak
Oktavia
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THE INFLUENCE OF INDEPENDENT DIRECTOR CHARACTERISTICS ON TAX MANAGEMENT Fernando; Oktavia; Hartoni
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 1 (2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i1.4722

Abstract

The purpose of this study was to examine the effect of characteristics based on gender, ownership, financial educational background of independent directors as part of the corporate governance organs on tax management in the basic materials sector of companies, industry, consumer cycles and non-consumer cycles in Indonesia. This research uses quantitative methods. The sampling method in this study used a purposive sampling method. The data taken in the annual report is in the form of company financial data for 2019-2021 on the IDX by conducting content analysis to obtain profiles of independent directors. The study used multiple linear regression analysis with unbalanced panel data and REM approach. Based on the tests conducted, gender and years of service have no significant effect on tax management. Meanwhile, the financial education background of independent directors has a significant positive effect on tax management. This research has several limitations. First, this research only focuses on certain sectors. Second, the measurement of the independent director's financial background education variable is only based on the information reported in the annual report, so it can cause bias if background education information is not reported in the annual report.
Proximate and Macromineral Content of Gastropods in the Mangrove Area of Desa Bakau Sambas Regency Warsidah; Safitri, Ikha; Sofiana, Mega Sari Juane; Oktavia
Jurnal Ilmiah Platax Vol. 12 No. 1 (2024): ISSUE JANUARY-JUNE 2024
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jip.v12i1.54376

Abstract

Gastropods are the largest class of the phylum mollusks, with 75,000 identified species. Gastropods are widely distributed in freshwater, marine waters, and mangrove ecosystems. Gastropods are a fishery commodity with an important economic value containing high protein (36-70.8%) and low fat (0.02-1.50%). This biota has vitamins, essential minerals, omega-3, and omega-6. This research aimed to determine the proximate content (protein, fat, water, ash, and carbohydrates) and macrominerals (Na, K, Mg, Ca, and P) in gastropods found in Bakau Village, Sambas Regency, West Kalimantan. The gastropods found were Ellobium, Cerithidea, and Pirenella. Fifty individuals were taken for proximate analysis. Moisture and ash content were determined by the gravimetric method. Total protein levels were analyzed by the Kjedahl method. The fat content was determined by the Soxhlet method, and the carbohydrate content by the by difference method. Atomic Absorption Spectrophotometer determined mineral macro. The proximate content of mangrove gastropods in Bakau Village is high in protein (48.06–54.62%) and low in fat (1.31–7.40%). The most elevated protein was 54.62 in Ellobium and Pirenella, with the lowest fat being 1.31%. The macro mineral content in gastropods is Ca (14.91-91.48 mg/kg), Mg (13.16-21.74 mg/kg), Na (8.19-20.62 mg/kg), K (13.07-17.33 mg/kg), and P (0.66-0.71 mg/kg). The highest mineral content was shown by the genus Pirenella (91.48 mg/kg) Ca. Keywords: gastropod, macromineral, mangrove, proximate. Abstrak Gastropoda adalah kelas terbesar dari filum moluska dengan 75.000 jenis yang telah teridentifikasi. Gastropoda terdistribusi luas di perairan tawar, perairan laut, dan ekosistem mangrove.  Gastropoda merupakan salah satu komoditas perikanan dengan nilai ekonomis penting yang mengandung protein tinggi (36-70,8%) dan lemak yang rendah (0,02-1,50%). Biota ini juga memiliki vitamin, mineral esensial, omega-3 dan omega-6. Penelitian ini bertujuan untuk mengetahui kandungan proksimat (protein, lemak, air, abu, dan karbohidrat) serta makromineral (Na, K, Mg, Ca, dan P) pada gastropoda yang ditemukan di Desa Bakau, Kabupaten Sambas, Kalimantan Barat. Gastropoda yang ditemukan pada penelitian ini adalah Ellobium, Cerithidea, dan Pirenella. Setiap jenis dari gastropoda, masing-masing diambil sebanyak 50 individu untuk dilakukan analisis. Kadar air dan abu ditentukan dengan metode gravimetri. Kadar total protein dianalisis dengan metode Kjedahl. Kadar lemak ditentukan dengan metode soxhlet dan kadar karbohidrat dengan metode by difference. Makro mineral ditentukan dengan Spektrofotometer Serapan Atom. Kandungan proksimat dari jenis gastropoda mangrove Desa Bakau adalah tinggi protein (48,06–54,62%), rendah lemak (1,31–7,40%). Protein tertinggi 54,62 pada Ellobium dan Pirenella dengan lemak terendah 1,31%. Kandungan makro mineral pada gastropoda adalah Ca (14,91-91,48 mg/kg), Mg (13,16-21,74 mg/kg), Na (8,19-20,62 mg/kg), K (13,07-17,33 mg/kg), dan P (0,66-0,71 mg/kg). Kandungan mineral tertinggi ditunjukkan oleh genus Pirenella (91,48 mg/kg) Ca. Kata kunci: gastropoda, makromineral, mangrove, proksimat.
PERANCANGAN TATA KELOLA TEKNOLOGI INFORMASI PADA SMK XYZ MENGGUNAKAN FRAMEWORK COBIT 2019 Yana Ayu Andini, Dwi; Oktavia
Jurnal Rekayasa Perangkat Lunak Vol. 2 No. 1 (2023): Jurnal Rekayasa Perangkat Lunak (J-Rapa)
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/j-rapa.v2i1.1118

Abstract

Sekolah Menengah Kejuruan (SMK) merupakan lembaga pendidikan yang berusaha mengikuti perkembangan dalam teknologi informasi. SMK multi jurusan ini perlu memperbaiki sistem manajemen teknisnya agar lebih maju. Namun, tata kelola teknologi yang diterapkan saat ini belum berjalan seperti yang diharapkan. Tujuan dari penelitian ini adalah untuk meningkatkan kualitas manajemen TI di SMK XYZ. Metode penelitian deskriptif digunakan dalam penelitian ini. Model yang diadopsi untuk tata kelola TI adalah model COBIT 2019. Hasil penelitian ini mengacu pada nilai tingkat keterampilan APPO07 sebesar 50,215%. Termasuk dalam subkategori. Oleh karena itu, setiap proses kegiatan masih memiliki ruang untuk perbaikan. Domain APO07 mencapai kesenjangan rata-rata 2,45 antara tingkat kematangan saat ini dan yang diproyeksikan. Kesenjangan rata-rata berada pada tingkat kematangan saat ini dan yang diharapkan, tetapi cenderung 2 (proses terkelola). Hasil penelitian ini dapat direkomendasikan dan diimplementasikan.
BERADAPTASI DENGAN PERUBAHAN PASAR DALAM STRATEGI BERSAING YANG FLEKSIBEL DAN DINAMIS Oktavia; Athifah Dzakirah, Nur; Alifa Bintang Defana, Muhammad; Noviyanti, Indah
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i2.503

Abstract

This research aims to identify flexible and dynamic business strategies in adapting to market changes. The research method used is qualitative descriptive with a literature study approach to understand ideas and theories relevant to the research topic. The analysis employed is descriptive analysis, which analyzes the data by describing or presenting the information without attempting to draw broad conclusion or generalization. Furthermore, Flexible and dynamic competitive strategies allow companies to not only adapt to market changes, but also take advantage of these changes to increase intelligence and business efficiency. These constraints include changes in the market, which are often accelerating, and companies respond slowly to market changes, thereby reducing adaptation and competition. A flexible and dynamic competitive strategy in changing markets would demonstrate that companies were able to successfully adapt to market changes, increase their capacity and achieve business success. This research is expected to help society, especially businesses, to determine flexible and dynamic strategies to adapt to changes in a market
Understanding What Drives Crypto Tax Reporting in Indonesia: Knowledge and Demographic Factors Suseno , Matthew Aryo; Oktavia
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3029

Abstract

This study examines the influence of tax knowledge related to digital transactions and demographic factors—measured by educational level and income level—on individual compliance in reporting cryptocurrency assets in Indonesia's Annual Tax Return. Data were collected through a structured questionnaire distributed to cryptocurrency investors on platforms such as Tokocrypto, Indodax, and Stockbit Crypto. The findings indicate that tax knowledge regarding digital transactions, educational level, and income level all positively and significantly impact cryptocurrency reporting compliance. These results suggest that improving taxpayers' understanding of digital tax regulations and strengthening demographic factors such as education and income can enhance compliance behaviour.
Pengaruh Kinerja Keuangan, Sentimen Pasar terhadap Harga Saham, Moderasi Umur (Studi Empiris Pada Perusahaan Teknologi Yang Terdaftar di BEI Sebelum Tahun 2021) Iwan Kristiawan; Oktavia
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 2 (2025): July : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i2.437

Abstract

Dalam lima tahun terakhir, kemajuan pesat di bidang teknologi telah mendorong pertumbuhan signifikan bagi perusahaan-perusahaan di sektor teknologi Indonesia, yang tercermin dari peningkatan jumlah perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI). Harga saham perusahaan teknologi sering kali mengalami fluktuasi yang signifikan, dipengaruhi oleh berbagai faktor internal dan eksternal. Penelitian ini berfokus pada analisis dampak kinerja keuangan dan sentimen pasar terhadap fluktuasi harga saham perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI), dengan mempertimbangkan faktor umur perusahaan sebagai variabel moderasi dalam hubungan tersebut. Penelitian ini menerapkan pendekatan kuantitatif dengan menggunakan teknik analisis Moderated Regression Analysis (MRA) untuk menganalisis data. Data yang digunakan diperoleh dari laporan keuangan tahunan dan volume perdagangan saham selama periode 2020 hingga 2023. Hasil penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh yang positif dan signifikan terhadap harga saham perusahaan teknologi yang terdaftar di BEI. Harga saham perusahaan teknologi tersebut tidak terpengaruh secara signifikan oleh sentimen pasar. Umur perusahaan memiliki pengaruh negatif langsung dan bukan pemoderasi. Temuan ini menekankan pentingnya faktor kinerja keuangan dalam pengambilan keputusan investasi di sektor teknologi yang terus berkembang.
PENGARUH PENGGUNAAN PEMBAYARAN DIGITAL TERHADAP PENGELOLAAN KEUANGAN PRIBADI DENGAN MEDIASI LITERASI KEUANGAN PADA KALANGAN DIGITAL NATIVE Lisa Anggraeni; Oktavia
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 2 (2025): July : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i2.438

Abstract

enelitian ini bertujuan untuk menganalisis pengaruh penggunaan pembayaran digital terhadap pengelolaan keuangan pribadi pada kalangan digital native, dengan literasi keuangan sebagai variabel mediasi. Latar belakang penelitian ini didasarkan pada semakin pesatnya perkembangan teknologi finansial, khususnya di kalangan generasi muda yang terbiasa dengan teknologi digital. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis jalur (path analysis) untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa penggunaan pembayaran digital memiliki pengaruh signifikan terhadap pengelolaan keuangan pribadi. Selain itu, literasi keuangan terbukti memainkan peran mediasi yang signifikan dalam memperkuat hubungan tersebut. Temuan ini menegaskan bahwa kemajuan teknologi pembayaran digital harus diimbangi dengan pemahaman literasi keuangan yang memadai agar pengguna dapat mengelola keuangan pribadi secara bijak dan efektif. Penelitian ini memberikan kontribusi teoritis dan praktis, khususnya bagi pengembang layanan keuangan digital dan pembuat kebijakan dalam meningkatkan edukasi literasi keuangan bagi generasi digital native.
OPTIMIZING TAXPAYER COMPLIANCE THROUGH TAX COUNSELING AND SANCTIONS WITH TAXPAYER AWARENESS AS A MEDIATING VARIABLE (Study Of Individual Taxpayers At KPP Pratama Jakarta Tanah Abang Tiga) Kiagus Muhammad Amin; Lela Nurlaela Wati; Oktavia
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4281

Abstract

The research aims to examine and analyze the influence of education and tax sanctions on public compliance through public awareness. The study focuses on individuals registered as taxpayers at the Jakarta Tanah Abang Tiga KPP Pratama Office as of January 2024, with a sample size of 382 respondents. The findings reveal the following: Tax education has a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions have a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Counseling positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Taxpayer awareness positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax education positively and significantly influences taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office.
Pengembangan multimedia interaktif berbantu wordwall pada materi suku kata untuk meningkatkan literasi membaca dan motivasi belajar siswa sekolah dasar OKTAVIA
Caruban: Jurnal Ilmiah Ilmu Pendidikan Dasar Vol 7 No 1 (2024)
Publisher : UNIVERSITAS SWADAYA GUNUNG JATI

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

Abstract

The problem currently being faced by schools in Indonesia is the minimal availability of software for learning in the form of interactive multimedia. In learning activities, educators still use a lot of printed media such as textbooks, modules, LKPD. In addition, educators have not been able to create and develop interactive multimedia learning software that can make students not only pay attention to the media or objects, but are also required to interact during learning. .The aim of this interactive multimedia is to make it easier for teachers to deliver easy and interactive teaching materials. Meanwhile for students it can increase reading literacy and learning motivation. The development method with ADDIE consists of stages: 1) Analysis, 2) Design, 3) Development, 4 ) Implementation, 5) Evaluation. The data collection process was carried out through interviews, observations and questionnaires. Research results from media tests were 88.5% in the "very high" category, material expert tests were 89.3% in the "very high" category, test small group trial, student response to interactive multimedia 97.5%, large group trial student response to interactive multimedia 90%, small group learning motivation trial 90%, large group learning motivation trial 87%. Small group reading pretest percentage 13, 53% and posttest 87.92%, there was an increase of 74.38%. The percentage of small group reading pretest was 15.05% and posttest was 89.44%, there was an increase of 74.39%. So it can be concluded that the development of interactive multimedia with the help of wordwall is very feasible, so that reading literacy and student learning motivation increases.
Co-Authors Alifa Bintang Defana, Muhammad Athifah Dzakirah, Nur Erric Wijaya, Erric Fernando Hartoni Ikha Safitri Iwan Kristiawan Kiagus Muhammad Amin Lisa Anggraeni Mega Sari Juane Sofiana Noviyanti, Indah Suseno , Matthew Aryo Warsidah, Warsidah Wati, Lela Nurlaela Yana Ayu Andini, Dwi