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All Journal Jurnal Akuntansi dan Ekonomika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ekonomi dan Bisnis Dharma Andalas BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) BASKARA: Journal of Business and Entrepreneurship Humanism : Jurnal Pengabdian Masyarakat Improvement: Jurnal Manajemen dan Bisnis ADM : Jurnal Abdi Dosen dan Mahasiswa Gotong Royong
Oktaviani, Marista
Universitas Muhammadiyah Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemberdayaan Masyarakat Bersama Garda Nusantara Meningkatan UMKM di Wilayah Jawa Barat Marista Oktaviani
Humanism : Jurnal Pengabdian Masyarakat Vol 2, No 3 (2021): Desember
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v2i3.10181

Abstract

Pemberdayaan masyarakat bersama Garda Nusantara meningkatkan UMKM di wilayah Jawa Barat. Pengabdian masyarakat ini dilakukan oleh mahasiswa KKN UMSurabaya berlokasi di Indramayu Jawa barat. Permasalahan di daerah ini banyak ibu-ibu yang tidak memiliki pekerjaan, dan perekonomian menengah kebawah sehingga tim Garda Nusantara memberikan sentuhan dan inovasi kepada UMKM di wilayah ini dengan tujuan meningkatkan penjualan dan memberikan motivasi ibu-ibu untuk terus menciptakan produk yang siap jual. Program tim adalah sosialisasi terkait UMKM, Membuat produk siap jual dengan produk yang di hasilkan adalah healty drink, Penerapkan strategi pemasaran yang pertama memberikan diskon ke konsumen, memberikan inovasi pada produk kripik pisang dapur bunda dengan cara mengganti pengemasan dan memberikan logo, dan membuatkan akun e-commerce untuk melakukan pemasaran secara online.
Public Relation Moderates Between Sales Promotion With Purchase Decisions On XX Ready Foods In 2020 Asyidatur Rosmaniar; Marista Oktaviani; Nurullaili Mauliddah
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 23 No 1 (2021): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v23i1.160

Abstract

This study is entitled moderating public relations between sales promotion and purchasing decisions on XX ready food in 2020; this research is a descriptive study using a quantitative approach. A sample of 90 respondents who are consumers of fast food, data collection methods using questionnaires. The data analysis technique used is the SEM model analysis of the SmartPls analysis tool. The results showed that sales promotion has a significant positive effect on purchasing decisions, and public relations quasi moderates between sales promotion and purchasing decisions. ABSTRAK Penelitian ini berjudul public relations memoderasi antara promosi penjualan dan keputusan pembelian makanan siap saji XX tahun 2020; Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Sampel sebanyak 90 responden yang merupakan konsumen fast food, metode pengumpulan datanya menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis model SEM dengan alat analisis SmartPls. Hasil penelitian menunjukkan bahwa promosi penjualan berpengaruh positif signifikan terhadap keputusan pembelian dan hubungan masyarakat quasi moderat antara promosi penjualan dan keputusan pembelian.
Pengaruh Ukuran Perusahaan (Size) Dan Struktur Modal Terhadap Nilai Perusahaan Marista Oktaviani; Asyidatur Rosmaniar; Samsul Hadi
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 1 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i1.2457

Abstract

ABSTRACT  The purpose of this research is to find out whether the size of the company (SIZE) and the Capital Structure of the Value of the Company with the Distribution of Dividends as a variable intervening. The study period was 2011-2015 with a sample of 400 manufacturing companies listed on the IDX. Data analysis using PLS Warp. SIZE results have a significant negative effect on PBV, capital structure does not affect PBV, dividend distribution has a significant positive effect on PBV, SIZE and capital structure has a positive effect on PBV, dividend distribution can mediate SIZE against PBV, and Dividend Distribution cannot mediate Capital Structure PBV. Keywords                   : SIZE. Capital Structure, Dividend Distribution of Company ValuesCorrespondence to        : maristaokta48@gmail.com ABSTRAK Tujuan dalam penelitian ini untuk mengetahui apakah ukuran perusahaan (SIZE) dan Struktur Modal terhadap Nilai Perusahaan dengan Pembagian Dividen sebagai variable intervening. Periode penelitian ini 2011-2015 dengan sampel 400 perusahaan manufaktur yang terdaftar di BEI. Analisis data menggunakan Warp PLS. Hasil penelitian SIZE berpengaruh negatif siginifikan terhadap PBV, Struktur modal tidak berpengaruh terhadap PBV, Pembagian dividen berpengaruh positif signifikan terhadap PBV, SIZE dan struktur modal berpengaruh  positif ke PBV, Pembagian dividen dapat memediasi SIZE terhadap PBV, dan Pembagian Dividen tidak dapat memediasi Struktur Modal terhadap PBV. Kata kunci                   :SIZE. Struktur Modal, Pembagian Dividen an Nilai PerusahaanKorespondensi            : maristaokta48@gmail.com
GCG Dan CSR Dalam Mempengaruhi Earning Management (Bukti Pada Perusahaan Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2014-2019) Febriani Nur Azizah; Didin Fatihudin; Marista Oktaviani
Improvement: Jurnal Manajemen dan Bisnis Vol 1, No 1 (2021): Volume 1 No. 1 Maret 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.859 KB) | DOI: 10.30651/imp.v1i1.9377

Abstract

This research was conducted to determine the effect of the GCG and CSR variables on Earnings Management. This research method used a quantitative approach and secondary data collection techniques using annual reports (annual reports) available on the Indonesia Stock Exchange (BEI) in 2014-2019. The population numbered 14 companies and a sample of 7 companies with purposive sampling technique. Data processing techniques used PLS-SEM.. The GCG variable was proxied by Institutional Ownership, Managerial Ownership, and the Board of Commissioners. The results show that the results of the GCG and CSR have positive effect on Earning Management. Penelitian ini dilakukan untuk mengetahui pengaruh dari GCG dan CSR terhadap variabel Earning Management. Metodenya menggunakan kuantitatif dan data sekunder yang didapatkan dari laporang tahunan yang tersedia di BEI tahun 2014-2019. Populasinya 14 perusahaan dan sampel yang diambil sebanyak 7 perusahaan. Proses analisis data mengunakan PLS-SEM. Variabel GCG diproksikan dengan kepemilikian institusional dan dewan komisasir. Hasil penelitian menunjukkan bahwa GCG dan CSR bepengaruh positif terhadap Earning ManagementKata kunci: GCG, CSR ,Earning Management 
TAX AVOIDANCE BERBANDING DENGAN KINERJA KEUANGAN MEMPENGARUHI CORPORATE GOVERNANCE DAN CAPITAL INTENSITY Adhar Putra Setiawan; Dedy Surahman; Marista Oktaviani
Balance Vocation Accounting Journal Vol 6, No 1 (2022): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i1.6130

Abstract

Abstract: This research is to find out tax avoidance compared to financial performance that affects corporate governance and capital intensity. Corporate governance indicators as independent variables consist of audit committee, audit quality, managerial ownership, institutional ownership and independent commissioners. The indicator of tax avoidance as the dependent variable is the Earning Tax Rate (ETR). While the indicators for financial performance as an intervening variable are Return on Assets (ROA) and Return on Equity (ROE). Research data sources can be accessed through the official website of the IDX (Indonesian Stock Exchange). The data collection technique used purposive sampling technique. The research uses SmartPLS 2.0 software to calculate the inner and outer models as well as the Sobel Test. The results of the study show that the first hypothesis is that there is no significant effect of good corporate governance on tax avoidance with the support of a positive or unidirectional influence, the second hypothesis is that there is a significant effect of capital intensity on tax avoidance with the support of a negative or unidirectional influence, the third hypothesis has a significant effect of good corporate governance on financial performance with the support of a positive or unidirectional influence, the fourth hypothesis there is no significant effect between capital intensity on financial performance with the support of a positive or unidirectional influence, the fifth hypothesis there is a significant influence between financial performance on tax avoidance with support direction of influence is negative or unidirectional. 
Pengaruh Liabilitas Dan Ekuitas Terhadap Profitbilitas Bank Syariah Nasional Di Indonesia Halimatus Sa’diyah; Marista Oktaviani; Adhar Putra Setiawan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1068

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kewajiban dan ekuitas terhadap profitabilitas bank syariah. Jenis penelitian ini adalah penelitian kuantitatif dengan populasi adalah bank umum syariah nasional yang terdaftar di Otoritas Jasa Keuangan. Jenis data yang digunakan adalah data sekunder yang diterbitkan oleh OJK dan dianalisis dengan menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa kewajiban tidak berpengaruh terhadap profitabilitas. Kewajiban (X1) memiliki nilai t hitung sebesar -0,328 yang lebih kecil dari nilai t tabel pada taraf signifikan ± 2,003 sedangkan pada kolom Sig (Significance) dari tabel diatas menunjukkan bahwa variabel kewajiban (X1) memiliki angka yang signifikan di atas 0,05. Kemudian untuk pengaruh ekuitas menunjukkan bahwa ekuitas (X2) memiliki nilai t hitung sebesar 0,062 yang lebih kecil dari nilai t tabel pada taraf signifikan ± 2,006 sedangkan pada kolom Sig (Significance) dari tabel diatas menunjukkan bahwa variabel Ekuitas (X2) memiliki angka signifikan diatas 0,05. Sehingga hipotesis nol ditolak yang berarti Ekuitas (X2) tidak berpengaruh terhadap variabel dependen Profitabilitas (Y). Sedangkan untuk pengaruh secara simultan antara kewajiban dan ekuitas terhadap profitabilitas tidak menunjukkan pengaruh yang signifikan. Hasil F hitung adalah 0,349 < F tabel 3,262 artinya pada taraf nyata a = 0,05 variabel faktor Liabilitas (X1) dan Ekuitas (X2) secara simultan berpengaruh tidak signifikan (signifikan) terhadap Profitabilitas (Y) dapat diterima atau diuji pada tingkat yang signifikan. = 0,05. Kata kunci : Bank syariah, Liabilitas, Ekuitas, Profitabilitas
Peran Devidend Policy Pada Solvensi dan Kinerja Keungan Terhadap Nilai Perusahaan Marista Oktaviani; Tyasha Ayu Melynda Sari; Adhar Putra Setiawan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2764

Abstract

This research is a descriptive research with a quantitative approach. The sample is a consumer goods industrial company. The data collection method used purposive sampling. The data analysis technique used is SEM model analysis with SmartPls analysis tool. The results showed that the current ratio had a significant positive effect on firm value and earnings per share had no effect on firm value. Dividend policy in this study is used as a moderating variable. The results of the dividend policy moderate the relationship between the current ratio and earnings per share on firm value.
Literasi Keuangan dan Uang Saku Sebagai Keputusan Berinvestasi: Perilaku Keuangan Dedy Surahman; Marista Oktaviani; Adhar Putra Setiawan; Halimatus Sa’diyah
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4783

Abstract

This research shows that financial literacy and pocket money influence investment decisions and financial behavior. The research object was FEB students at the Muhammadiyah University of Surabaya; the research sample was 350 FEB students. Data collection uses primary data in the form of a questionnaire, which is filled with research instruments according to the indicators of the variable. Data processing using SEM-PLS tests hypotheses with outer and inner models. The results of the study show that financial literacy, pocket money, and financial behavior have no significant effect on investment decisions, while financial literacy and pocket money have a significant effect on financial behavior.
Research on the Success of the Crowdfunding Platform Performance in the Funder Dana Project Indonesia Facebook Community Sentot Imam Wahjono; Anna Marina; Fam Soo Fen; Marista Oktaviani; Muhammad Salman Bintang Rahmat Alamin
BASKARA : Journal of Business and Entrepreneurship Vol 6, No 1 (2024): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v6i1.18343

Abstract

This research aims to determine the influence of fundraising, product testing, relationship reliability, and increasing awareness on crowdfunding platform performance. The performance of crowdfunding is necessary for research because it involves raising funds from the wider community which needs to be kept safe. This research uses a quantitative approach using regression analysis. The population in this research consists of start-up business actors, MSMEs, investors and other supporters who are members of the Funder Dana Project Indonesia, a Facebook social media group with 1,504 members. This research sample is based on the Krejcie-Morgan Table with an error rate of 5%, consisting of 289 respondents. The research results show that fundraising, product testing, relationship reliability, and increasing awareness simultaneously have a positive and significant effect on crowdfunding platform performance. The recommendation of this research is that crowdfunding stakeholders including the government (OJK) should join social media communities such as Funder Dana Project Indonesia as a medium to build long-term connections and interactions between start-up business actors, MSMEs, investors and other supporters, and continue . to create products that are unique, creative and have selling power so that they get a good response from the public and investors. Recommendations for the government (OJK) to always encourage all crowdfunding platform providers to be in good and healthy condition.
Peningkatan Pemahaman Keuangan Melalui Financial Technology (Fintech) Bagi Warga Desa Songowareng, Kecamatan Bluluk, Kabupaten Lamongan Adhar Putra Setiawan; Marista Oktaviani; Dedy Surahman; Bahira Luthfiyah Mumtaz
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 3 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i3.336

Abstract

Kegiatan peningkatan pemahaman melalui sosialisi financial technologi (fintech) ini bertujuan untuk meningkatkan pemahaman warga desan songowareng, Kecamatan Bluluk, Kabupaten Lamongan tentang penggunaan fintech dalam mendukung inovasi, dan teknologi bisnis dalam kehidupan sehari-harinya. Peserta yang terlibat dalam peningkatan pemahaman melalui sosialisasi financial technologi (fintech) ini terdiri dari 25 orang warga di Balai Desa Songowareng. Materi yang dipaparkan dalam pelaksanaan Peningkatan Pemahaman Melalui Sosialisasi Tentang sosialisasi financial technologi (fintech) menitikberatkan pada pembahasan terkait pemanfaatan financial technologi (fintech) berbasis pinjaman online, serta dampak positif dan negatif penggunanaan jasa layanan keuangan ini.
Co-Authors Adhar Putra Setiawan Adhar Putra Setiawan Adhar Putra Setiawan Anna Marina Asyidatur Rosmaniar Bahira Luthfiyah Mumtaz Dedy Surahman Dedy Surahman Dedy Surahman Didin Fatihudin Fam Soo Fen Febriani Nur Azizah Halimatus Sa’diyah Muhammad Salman Bintang Rahmat Alamin Nurullaili Mauliddah Samsul Hadi Sentot Imam Wahjono Tyasha Ayu Melynda Sari