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All Journal Jurnal Ilmiah Raflesia Akuntansi Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan Kajian Ekonomi dan Akuntansi Terapan Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
M. Reza Oktananda
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Determinan Kebijakan Dividen pada Perusahaan Sektor Energi M. Reza Oktananda; Puspa Rini
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1048

Abstract

This study aims to analyze the effect of financial variables—namely firm size, profitability, and capital structure (debt to equity ratio)—on dividend policy in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The method used is multiple linear regression with secondary data obtained from financial statements and annual reports, selected through purposive sampling, comprising 13 companies and 65 observations. The analysis results indicate that firm size has a significant positive effect on dividend policy, while profitability (ROA) and capital structure (debt to equity ratio) have significant negative effects. These findings confirm that larger firms tend to pay higher dividends, whereas high profitability and leverage exert downward pressure on dividend policy. This study contributes to the development of financial literature concerning the determinants of dividend policy in the energy sector.
The Effect of Income Tax, Leverage and Exchange Rate on Transfer Pricing(Study on Manufacturing Industry 2016-2020) M. Reza Oktananda; Rini, Puspa
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.11

Abstract

This study aims to examine the effect of income tax, leverage, and exchange rate variables on transfer pricing. This study took samples of manufacturing companies listed on the Indonesia Stock Exchange, especially the various industrial sectors from 2016-2020. In this study, the sample used was 16 company samples selected using the purposive sampling method. The analysis technique used in this study used Multiple Linear Regression analysis. The research data used financial reports accessed through the official website of the Indonesia Stock Exchange (IDX). The results of this study indicate that income tax, leverage and exchange rate have a significant positive effect on transfer pricing.
Edukasi Pengenalan dan Pendampingan Manajemen Keuangan pada Remaja Karang Taruna Desa Sentral Baru Kecamatan Bermani Ulu M. Reza Oktananda; Sucipto Febrianto; Edy Susanto; Charles Charles; Novriza Wahyu Ardiansyah
ABDIMAS TERAPAN : Jurnal Pengabdian Kepada Masyarakat Terapan Vol. 3 No. 1 (2025): Juni: ABDIMAS TERAPAN: Jurnal Pengabdian Kepada Masyarakat Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/abdimasterapan.v3i1.1007

Abstract

Adolescents are a vulnerable age group susceptible to the influences of a consumptive lifestyle, especially in the digital era of 2025, characterized by the prevalence of online gambling, online gaming, and impulsive financial behaviors. The lack of financial literacy makes many adolescents less capable of managing their finances wisely. This community service activity aims to provide education and guidance in financial management to the youth of Karang Taruna in Sentral Baru Village, Bermani Ulu District. The methods employed include a participatory approach, interactive lectures, budget simulations, personal financial reflections, and direct assistance in saving practices. The results of the activity indicate an increase in participants' understanding of the basic concepts of financial management, awareness of the importance of saving, and the ability to control consumptive behaviors. The concept of financial repentance was introduced as an effective reflective approach to encourage changes in participants' financial behaviors. Financial education has proven to be a preventive and solution-oriented strategy for shaping financially responsible adolescent character. This activity has had a positive impact and can be recommended as a model for financial literacy interventions for adolescents in other rural areas.
Evaluasi Penerapan Standar Akuntansi Keuangan Pemerintah (SAK-IP) Dalam Pengelolaan Aset Tahun 2025 (Studi Kasus: Bidang Aset Kantor Badan Keuangan Daerah Kabupaten Kepahiang) M. Reza Oktananda; Puspa Rini
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1078

Abstract

This study aims to evaluate the implementation of Government Accounting Standards (SAK-IP) in the management of fixed assets within the Regional Financial Agency (BKD) of Kepahiang Regency. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observations, and document analysis. The research focuses on the procedures for asset accountability reporting, the level of compliance with SAK-IP, and the main challenges encountered in its implementation. The findings reveal that although asset reporting procedures have been formally established and supported by the SIMDA BMD system, several issues persist, including delays in data submission, incomplete asset documentation, and limited human resource capacity. The level of compliance with SAK-IP is categorized as moderate, with core principles such as historical cost-based asset recording being applied, while other aspects like depreciation and revaluation are inconsistently implemented. The primary obstacles identified include the lack of technical training, inadequate interdepartmental coordination, and insufficient budgetary support. This research recommends improving staff competency, enhancing inter-agency collaboration, and strengthening systems and regulations to ensure more accountable and accrual-based asset management.
Co-Authors Charles Charles Edy Susanto Novriza Wahyu Ardiansyah Puspa Rini Puspa Rini, Puspa Sucipto Febrianto