Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdimas Mandiri Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Okabrian, Soni
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENINGKATAN KETERAMPILAN PENGELOLAAN KEUANGAN RUMAH TANGGA MELALUI METODE KAKEIBO Ratnasari, Ina; Nurhanifah, Afifa; Tazliqoh, Agustifa Zea; Okabrian, Soni; Nurmillah, Siti Najwa; Shalsya, Nabilla
Jurnal Abdimas Mandiri Vol. 9 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v9i1.5122

Abstract

Pengelolaan keuangan rumah tangga yang baik menjadi aspek penting dalam meningkatkan kesejahteraan keluarga, terutama bagi ibu rumah tangga yang memiliki peran ganda sebagai pendidik. Data dari Otoritas Jasa Keuangan (OJK) menunjukkan bahwa profesi guru menjadi salah satu kelompok yang paling rentan terhadap jeratan pinjaman online ilegal akibat rendahnya literasi keuangan, gaji yang terbatas, dan pengaruh gaya hidup. Untuk mengatasi permasalahan tersebut, program pengabdian masyarakat ini bertujuan meningkatkan keterampilan pengelolaan keuangan rumah tangga pada ibu-ibu rumah tangga khususnya yang berprofesi sebagai guru melalui penerapan metode Kakeibo di Desa Cimahi, Kecamatan Klari, Kabupaten Karawang. Metode Kakeibo menawarkan pendekatan pencatatan manual yang sistematis dan reflektif dalam mengelola pendapatan dan pengeluaran. Kegiatan ini dilaksanakan pada 10 Juli 2024 di Aula Desa Cimahi dengan melibatkan 30 peserta dari berbagai jenjang pendidikan, mulai dari PAUD hingga SMK. Pelatihan dimulai dengan pengenalan metode Kakeibo, langkah-langkah penerapannya, kategori pengeluaran, serta manfaatnya. Kegiatan PkM berhasil meningkatkan pemahaman ibu-ibu rumah tangga yang berprofesi sebagai guru di Desa Cimahi tentang pentingnya pencatatan keuangan sistematis menggunakan metode Kakeibo, sehingga mereka mampu menyusun anggaran rumah tangga lebih terstruktur dan mengurangi risiko terjerat pinjaman online ilegal. Dampak jangka panjangnya adalah peningkatan literasi keuangan, stabilitas ekonomi keluarga, serta kesejahteraan masyarakat desa melalui penerapan praktik pengelolaan keuangan yang lebih disiplin dan terencana.
Implementasi Standar Jasa Investigasi (SJI) 5300 – 5400 Tahun 2021 dalam Audit Investigasi : Studi pada Kasus Fraud PT XYZ di Bidang Manufaktur Putra, Alexander Alley Retta Buana; Okabrian, Soni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1158

Abstract

Fraud remains a significant risk in the corporate environment, especially in the manufacturing sector, where complex operations and financial systems can create opportunities for misconduct. To address this, investigative audits guided by established standards are crucial. This study aims to evaluate the implementation of the Investigation Service Standards (Standar Jasa Investigasi or SJI) 5300 and 5400 of 2021 during an investigative audit of a fraud case at PT XYZ, a manufacturing company. The audit was conducted by the Public Accounting Firm Bharata, Arifin, Mumajad & Sayuti (KAP BAMS). Using a descriptive method with a case study approach, data were collected through interviews, observations, and literature review. The findings reveal that the standards were generally implemented effectively. However, two procedural elements specifically the independence declaration and the traceback procedure were not applied due to contextual constraints during the audit. Despite these omissions, adherence to these procedures remains a mandatory aspect of the standards. The implications suggest a need for improved flexibility in the application of investigative standards to accommodate situational challenges without compromising professional integrity. This study highlights the importance of continual training and internal controls to ensure full compliance with investigative audit standards in practice.
Pengaruh Taxpayer Awareness dan Taxation Knowledge terhadap Taxpayer Compliance dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Medan Satria Kota Bekasi Nurrochman, Azzahra Syifa; Okabrian, Soni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1160

Abstract

The research is grounded in the concern over the low level of taxpayer compliance in paying property taxes, which can hinder the realization of optimal local revenue. To address this issue, this study investigates how the taxpayers' level of awareness and knowledge about taxation affect their compliance behavior. This study aims to examine the influence of taxpayer awareness and taxation knowledge on taxpayer compliance regarding property tax payments in the Medan Satria District. The study adopts a quantitative approach, specifically utilizing an associative method to explore the relationship between taxpayer awareness, taxation knowledge, and taxpayer compliance. The population of the study consists of 1,743 Property Taxpayers in Medan Satria District, with a minimum sample size of 399 respondents determined using Slovin's formula with a 5% margin of error. Data collection was conducted through a structured questionnaire using a Likert scale to assess the three variables. Prior to distribution, the questionnaire was tested for validity and reliability to ensure accurate and consistent measurement. Valid and reliable responses were then subjected to classical assumption tests to meet the requirements of the Best Linear Unbiased Estimator (BLUE). The data analysis involved descriptive statistics, partial and simultaneous hypothesis testing, and multiple linear regression to determine the effect of taxpayer awareness and taxation knowledge on taxpayer compliance. The results revealed that both variables have a significant and positive impact on taxpayer compliance.
Analisis Implementasi Pengendalian Internal Pada Siklus Penjualan (Studi Kasus Pada PT Tunas Group Ridean Tbk) Azahrah, Rosa; Rahmat, Kamaluddin; Okabrian, Soni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3865

Abstract

The purpose of this research is to provide an overview of sales cycle implementation and internal control implementation in PT. Tunas Ridean Group’s sales cycle. The sales cycle analysis process is based on the Romney & Steinbart sales cycle model, and the internal control implementation analysis process is based on the COSO IC internal control framework. The research method used is a qualitative descriptive method with the Miles & Huberman model as the data analysis method. Data collection techniques include semi-structured interviews and literature studies. The informant collection technique uses the purposive sampling method. The research results show that the sales cycle process carried out by PT Tunas Group Ridean is consistent with the Romney & Steinbart revenue cycle model. The implementation of internal control in PT Tunas Group's Ridean sales cycle is carried out holistically in accordance with the COSO IC framework. The activities in the internal control process on control environment, risk assessment, control activities, communication and information, and monitoring are carried out comprehensively and in accordance with the strategic objectives of PT Tunas Group Ridean.Keywords: Internal Control, COSO IC, Sales Cycle, Accounting Information System, Automotive Industry
Co-Authors Agustifa Zea Tazliqoh Azahrah, Rosa Ina Ratnasari, Ina Nurhanifah, Afifa Nurmillah, Siti Najwa Nurrochman, Azzahra Syifa Putra, Alexander Alley Retta Buana Rahmat, Kamaluddin Shalsya, Nabilla