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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI APARATUR PEMERINTAH DESA TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DENGAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING Oktavie Fresiliasari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7503

This study aims to determine the effect of the government's internal control system variables and the competency of village government officials on fraud prevention with accountability as an intervening variable. This research is a survey research. Questionnaires were distributed to respondents using a mail survey. The research object was the Village Government in Aimas District, Sorong Regency, with a research population of 231 respondents, with a total sample of 120. Respondents' answers were processed as many as 108. The sample used purposive sampling method. The collected data were analyzed using the Partial Least Square (PLS) method with the WarpPLS software version 7.0. The results of the study show that the government's internal control system has a significant positive effect on accountability and fraud prevention. While competence has no effect on accountability, competence has a significant positive effect on fraud prevention. The results of the mediation test confirmed that accountability is an intervening variable related to the effect of the government's internal control system on fraud prevention, whereas accountability is not an intervening variable related to the influence of competence on fraud prevention.

Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) untuk Penyusunan APB Desa di Desa Karangsono Oktavie Fresiliasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6962

This study aims to find out the application of the Village Financial System Application (SISKEUDES) is very important to improve the preparation of the Village APB financial statements. This implementation makes a significant contribution to the realization of transparent and accountable management of village fund allocation, resulting in good governance. The research was conducted in Karangsono Village, Mranggen District, Demak Regency. The method used is a qualitative method, especially using a case study approach with in-depth interviews and direct observation. Participants in this study were selected through purposive sampling techniques based on certain criteria, in this case the participants taken from the village apparatus were the Village Head, Head of Finance and Head of Planning. Furthermore, the conclusion of the research results shows that the readiness of the Karangsono Village Government in implementing the Siskeudes application is good. The benefits in the preparation of the Village APB through the Siskeudes application are very helpful in accelerating financial reporting. The Siskeudes application also helps in real time monitoring, automatic calculation and reporting very easily. So that with the Siskeudes application, the performance of the village apparatus is getting better and the results are very significant. It's just that from the implementation of Siskeudes, there are still obstacles from human resources that lack of training and age factors. But over time, Siskeudes operators can adjust the development of the Siskeudes application itself.

Effect of capital structure, company size, profitability and liquidity on company value: evidence from Indonesia manufacturing companies Adhi Widyakto; Endang Tri Widyarti; Yohanes Suhardjo; Oktavie Fresiliasari; Abdul Karim
Diponegoro International Journal of Business Vol 7, No 1 (2024)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.7.1.2024.70-81

This research was conducted to determine whether PBV is influenced by capital structure, company size, profitability and liquidity. This research uses two kinds of theories: signaling theory and agency theory. The data used is secondary data from the Financial Statements of Manufacturing Industry Companies listed in the Indonesia Capital Market Directory in 2018-2021. This study used panel data with a sample of 74 from 135 companies during 2018-2021. Sampling technique using purposive sampling. The results were obtained in IDX manufacturing sector the debt equity ratio and firm size has a negative and insignificant effect on price book value. Return on equity negative and significant to price book value. Current ratio has a positive and insignificant effect on price book value. The purpose of this study also to determine the significance of the effect of debt equity ratio, firm size, return on equity and current ratio on price book value.

How Does Profitability Moderate the Impact of Financial Performance on Firm Value? Adhi Widyakto; Oktavie Fresiliasari; Ayu Nurafni Octavia; Masudul Alam Choudury; Rosylin Mohd Yusof
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6742

This study investigates the impacts of financial performance—assessed through blockholding, board size, and capital structure (debt-to-equity ratio/DER) variables—on firm value, with profitability (ROA) acting as a moderating variable. Data obtained from a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 were analyzed using panel data regression analysis in EViews 13. The findings reveal that blockholding exerts a negative and significant influence on firm value, indicating that ownership concentration may lead to agency conflicts and weaken investor confidence. Conversely, DER shows a positive and significant relationship with firm value, suggesting that a sound capital structure can enhance firm performance and signal financial stability to the market. Meanwhile, board size does not have a significant effect on firm value, implying that governance quality is more vital than the number of directors. Furthermore, profitability (ROA) does not moderate the relationship between blockholding, board size, or DER and firm value. These results emphasize that ownership and capital structures remain the key determinants of firm value, and profitability alone cannot strengthen these relationships. This study has practical implications for management and investors seeking to increase firm value through effective governance and optimal capital structure management.

PENYUSUNAN NERACA AWAL AWAL PEMERINTAH DESA DI DESA TEGOWANU KULON KABUPATEN GROBOGAN Oktavie Fresiliasari; Yohanes Suhardjo
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15758334

In order to prepare the initial balance sheet, the village government must attach a report on village-owned assets to the LRAPBDesa. This report of village-owned assets is similar to a balance sheet. The purpose of this PKM activity means that the Tegowanu Kulon Village Government, Tegowanu Sub-district, Grobogan Regency will prepare the Tegowanu Kulon Village Government Balance Sheet for the first time. So that the preparation of the initial balance sheet can be carried out smoothly and fulfils the provisions of the applicable laws and regulations. To determine the success of the training activities for the preparation of the initial Village Government Balance Sheet for the Tegowanu Kulon Village Government apparatus, Tegowanu Subdistrict, Grobogan Regency, an evaluation was carried out, namely using a pre-test and post-test for training participants. The training is called successful if the post test score is higher than the pre test score with a minimum score of 80. The results of the discussion in this PKM activity are the presentation of material regarding the preparation of the Initial Village Government Balance Sheet, participants are given an understanding of the village asset inventory, historical cost-based recognition method, fair value-based valuation method, form and accounts of the Village Government Balance Sheet. The presentation also explained the practice of accounting for village assets. The presentation of the material confirmed that the practice of village financial reporting applies the accrual basis. During the activity, participants followed the activity until it was completed. Participants also actively asked questions related to the material presented by the resource person.

PENGGUNAAN ANALISIS RASIO DALAM RANGKA PENILAIAN KINERJA KEUANGAN KOPERASI DESA MERAH PUTIH (KDMP) BENTANGAN KECAMATAN WONOSARI KABUPATEN KLATEN Oktavie Fresiliasari; Yohanes Suhardjo
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008413

The President of the Republic of Indonesia for the 2024-2029 period, Prabowo Subianto, announced the launch of 80,000 village cooperatives under the name of the Merah Putih Village/Sub-district Cooperative. The KDMP Bentangan, Wonosari District, Klaten Regency, is a KDMP established by the Bentangan village community, Wonosari District, Klaten Regency, as an embodiment of Presidential Instruction Number 9 of 2025 concerning the Acceleration of the Establishment of Village/Sub-district Cooperatives. In carrying out its activities, the financial aspects of cooperatives can be analyzed through financial reports. Cooperative financial reports present the cooperative's financial performance in a structured manner that is useful for making decisions by cooperative managers. Cooperative financial performance can be measured using ratio analysis. The financial ratios that can be used to measure cooperative financial performance are the liquidity ratio, profitability ratio, and solvency ratio. In order to improve the understanding of KDMP Bentangan Management and Employees regarding the use of ratio analysis for assessing cooperative financial performance, a Community Service Activity was carried out, namely Training on the Use of Ratio Analysis for Financial Performance Assessment at KDMP Bentangan, Wonosari District, Klaten Regency on Saturday, October 25, 2025, which was attended by KDMP Bentangan management and employees. The training activity was carried out by presenting material regarding ratio analysis methods, cooperative financial performance and the implementation of ratio analysis to assess cooperative financial performance. After the presentation of the material, it was continued with a question and answer session between the resource person and participants. During the activity, participants followed the activity until it was finished and actively asked questions related to the material presented by the resource person.

Stock Price Increase Based on Profitability, Profit and Leverage with Investment Policy as Intervention Variable Adhi Widyakto; Ayu Nurafni Octavia; Oktavie Fresiliasari
Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i1.11884

This study investigates the impact of Profitability, Revenue, and Leverage, with investment policies as intervention variables, on the share prices of telecommunications subsector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Utilizing a quantitative research approach, this study analyzes secondary data collected from the company's financial statements. The aim of this study was to consider additional performance indicators for a comprehensive understanding of the overall health of the company. The sample consisted of 18 companies selected through purposive sampling, each meeting specific criteria. Statistical analysis was performed using Partial Least Square (PLS) to explore the relationships between the variables under investigation. These findings reveal that ROA, EPS, and DER have a significant positive effect on the Price Income Ratio (PER). In contrast, ROA has a significant negative impact on stock prices, while EPS, DER, and PER have a positive impact on stock prices. In addition, PER mediates the relationship between ROA and DER with stock price but does not mediate the relationship between EPS and stock price

INTERKONEKSI APLIKASI ADMINISTRASI PERKANTORAN DENGAN APLIKASI PELAYANAN PERIJINAN PEMERINTAH DAERAH Oktavie Fresiliasari; Yohanes Suhardjo
Solusi Vol. 21 No. 4 (2023): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i4.7749

This study aims to determine whether it is necessary to design and implement the interconnection of office administration applications (Srikandi) with licensing service applications (SiCantik Cloud). This research is classified as case study research which is qualitative research. Research data was collected using in-depth interviews, direct observation and documentation methods. To test the credibility of the data, a triangulation test was carried out. The results of this study indicate the need to design and implement the interconnection of the Srikandi application with the SiCantik Cloud application at the One-Stop Integrated Investment and Licensing Service, Sorong Regency.

Kebijakan Strategi Investasi Daerah Kabupaten Sorong Oktavie Fresiliasari; Yohanes Suhardjo
Solusi Vol. 22 No. 3 (2024): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i3.9513

Penelitian ini bertujuan untuk mengetahui kebijakan investasi daerah yang sebaiknya diimplementasikan oleh Pemerintah Kabupaten Sorong dalam rangka meningkatkan investasi daerah di Kabupaten Sorong. Pengumpulan data penelitian menggunakan teknik wawancara mendalam, teknik observasi langsung dan teknik dokumentasi. Pengujian kredibilitas data menggunakan metode triangulasi. Hasil penelitian ini menunjukkan bahwa kebijakan strategi investasi daerah yang sebaiknya diterapkan oleh Pemerintah Kabupaten Sorong yaitu a. Kebijakan Strategi Sinkronisasi Rencana Tata Ruang Kabupaten Sorong dengan Provinsi Papua Barat Daya dan Penyediaan Sarana Energi, Listrik, Air dan Pos Telekomunikasi; b. Kebijakan Strategi Mengurangi biaya transaksi dan praktik biaya tinggi, Memperbaiki kebijakan investasi yang bersifat nondiskriminatif dan Merumuskan sistem insentif; c. Kebijakan Strategi Menjamin kepastian usaha dan meningkatkan penegakan hukum, memperbaiki sinkronisasi dan harmonisasi peraturan perundangan antara pusat dan daerah terutama dalam pengembangan dan operasionalisasi investasi usaha, membentuk dan memberdayakan lembaga fasilitasi dan promosi investasi, dan menyusun sistem dan prosedur investasi yang jelas, pengembangan pola kemitraan antara UMKM serta koperasi dengan Usaha Skala Besar, Kebijakan permodalan, Kebijakan pengembangan manajerial, Kebijakan pengembangan kewirausahaan, Kebijakan pengembangan wadah kelompok usaha; dan e. Kebijakan strategi pembangunan kawasan investasi prioritas.

Pelatihan Pembuatan Laporan Keuangan Sederhana Umkm Di Kelurahan Muktiharjo Kidul Semarang Naini Rizka Amalia; Ayu Nurafni Octavia; Oktavie Fresiliasari
TEMATIK Vol. 4 No. 2 (2024): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v4i2.8577

Kurangnya pengetahuan akan pentingnya pembuatan laporan keuangan usaha membuat pelaku usaha UMKM di Muktiharjo Kidul tidak membuat laporan keuangan usaha, UMKM hanya focus untuk menjual tanpa memiliki arah tujuan yang jelas tentang usaha di masa depan. Laporan keuangan digunakan untuk mengetahui tingkat laba/rugi pada bisnis, laporan keuangan juga dapat digunakan untuk pengambilan keputusan bisnis dan laporan keuangan yang kurang baik dapat menimbulkan kerentanan terhadap kerugian. Berdasarkan permasalahan tersebut diperlukan beberapa kegiatan untuk mengatasinya. Tujuan pengabdian masyarakat adalah meningkatkan pemahaman tentang pentingnya pembuatan laporan keuangan sederhana dalam usaha dan meningkatkan pemahaman dalam manajemen keuangan terutama pembuatan laporan keuangan, dan juga meningkatkan kemampuan membuat laporan keuangan yang benar. Metode pelaksanaan kegiatan pengabdian kepada masyarakat adalah pembinaan dan pelatihan pembuatan laporan keuangan pada UMKM Muktiharjo Kidul Semarang. Hasil dan Luaran yang dihasilkan dari pengabdian kepada masyarakat di UMKM Muktiharjo Kidul Semarang antara lain UMKM Muktiharjo Kidul dapat melakukan pencatatan keuangan dengan benar, meminimalisir terjadinya kerugian yang disebabkan kesalahan pembuatan laporan keuangan, dan menambah pengetahuan mengenai manajemen keuangan agar bisnis dapat berkembang

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