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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi dan Bisnis Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Raflesia Akuntansi E-Jurnal Akuntansi TSM Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan Kajian Ekonomi dan Akuntansi Terapan Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
M. Reza Oktananda
Pat Petulai University
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice 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.
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.
KEBIJAKAN DIVIDEN PERUSAHAAN ENERGI: CORPORATE GOVERNANCE, PROFITABILITAS Oktananda, M. Reza; Sinta, Dwi
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2805

Abstract

This study examines the factors that influence dividend policy in energy companies listed in Indonesia during the 2019 – 2023 period. Dividend policy plays an important role because it is related to the allocation of profits earned by the company, while also considering the differing interests between managers and shareholders. The purpose of this study is to understand the relationship between board size, board independence, and profitability in relation to dividend policy. The method used in this research is panel data regression analysis to analyze data from listed energy companies. The results show that board size has a negative effect on dividend policy, while profitability, as measured by Return on Assets (ROA), also demonstrates a negative effect. Board independence has no significant impact on dividend policy. These findings contribute to the understanding of dividend policy in the context of energy companies and highlight the importance of corporate governance in dividend-related decision-making.
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.
Determinan underpricing pada penawaran saham perdana Oktananda, M. Reza; Gantyowati, Evi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi underpricing pada perusahaan yang melakukan penawaran saham perdana di Indonesia. Teknik analisis menggunakan analisis regresi linear berganda. Populasi pada penelitian ini adalah perusahaan yang melakukan IPO pada tahun 2020-2022. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan menghasilkan 115 sampel dari 164 perusahaan yang melakukan IPO tahun 2020-2022. Penelitian ini menggunakan teori sinyal. Hasil penelitian menunjukkan return on asset berpengaruh negatif terhadap underpricing dan earnings per share berpengaruh positif terhadap underpricing. Variabel lainnya yaitu debt equity ratio dan current ratio tidak berpengaruh terhadap underpricing.
Determinan Underpricing dengan Reputasi Penjamin Emisi Sebagai Moderasi dari Perspektif Perusahaan Oktananda, M. Reza; Gantyowati, Evi
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
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.v24i1.1178

Abstract

This study aims to provide empirical evidence regarding the factors that influence underpricing. The analysis technique uses multiple linear regression and MRA (Moderate Regression Analysis) analyses. The population in this study are companies that conduct IPOs on the Indonesia Stock Exchange. This study used purposive sampling and obtained 116 samples from 164 companies that completed IPOs in 2020 - 2022. The results showed that auditor reputation hurts underpricing, and the debt-equity ratio positively affects underpricing. In contrast, earnings per share and company age do not affect underpricing. The results of moderation testing show that underwriter reputation weakens auditor reputation and debt-equity ratio on underpricing, and underwriter reputation cannot moderate earnings per share and company age on underpricing.
Pendampingan Perencanaan Keuangan UMKM : Menyusun Modal, Laba Dan Belanja Usaha Desa Suka Sari Kecamatan Kabawetan Kabupaten Kepahiang M. Reza Oktananda; Dwi Sinta; Puspa Rini; Novriza Wahyu Ardiansyah; Marchela Dwi Agustin
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 1 (2026): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i1.2863

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving economic growth and improving community welfare, particularly in rural areas. However, many rural MSME actors still face challenges in financial planning and management, including inaccurate calculation of capital and profit, unstructured business expenditure planning, and the absence of separation between personal and business finances. This community service program aimed to enhance the financial literacy and financial planning skills of MSME actors in Suka Sari Village, Kabawetan District, Kepahiang Regency. The program was implemented through several stages, including preliminary observation to identify key financial management issues, interactive counseling on basic business finance concepts, simulation of capital and profit calculations, and hands-on practice in simple financial record-keeping using an easily applicable format. The results of the program indicate a significant improvement in participants’ understanding of business capital and profit calculation, their ability to plan business expenditures more systematically, and increased awareness of the importance of separating personal and business finances. This study demonstrates that participatory and practice-based financial assistance is effective in fostering simple financial management habits, which can support the sustainability and long-term development of MSMEs in rural communities.
The Effect of Income Tax, Leverage and Exchange Rate on Transfer Pricing (Study on Manufacturing Industry 2016-2020) Puspa Rini; M. Reza Oktananda
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (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.
Underpricing in Indonesia: A Systematic Literature Review M. Reza Oktananda; Evi Gantyowati
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4545

Abstract

This study employs the charting field method to empirically examine the evolution of underpricing research in Indonesia over the past decade (2014-2023). The research is categorized into four main areas: the development of underpricing studies in Indonesia, theoretical mapping, measurement mapping of underpricing, and causal relationship mapping. The findings reveal that underpricing research in Indonesia has advanced over the last ten years, albeit with fluctuations in the number of publications each year. The three most commonly applied theories in this field are signaling theory, information asymmetry theory, and agency theory. Initial return is the most frequently used measure of underpricing, accounting for 79% of the studies. Additionally, the causal relationship mapping highlights that many variables produce inconsistent results, indicating a research gap that future scholars can address. This study lays the groundwork for further exploration of the variables that influence underpricing, particularly by investigating underwriter reputation as a moderating factor. The research has practical implications for various stakeholders: Initial Public Offering (IPO) companies can use the findings to design more effective strategies, investors can rely on them to guide their investment decisions, and regulators can leverage the insights to develop policies that enhance transparency in the IPO process.
Co-Authors Charles Charles Dwi Sinta Edy Susanto Evi Gantyowati Evi Gantyowati Marchela Dwi Agustin Novriza Wahyu Ardiansyah Puspa Rini Puspa Rini Sinta, Dwi Sucipto Febrianto