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All Journal Akuntansi Krida Wacana Sumatra Journal of Disaster, Geography and Geography Education Jurnal Ilmu Keperawatan Jurnal Keuangan dan Bisnis Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Bisnis
Oktavia Oktavia
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Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia, Oktavia; Kristanto, Septian Bayu; Subagyo, Subagyo; Kurniawati, Herni
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Struktur Dewan Komisaris Terhadap Kinerja Keuangan Perusahaan Publik Sektor Jasa Oktavia, Oktavia; Desmawati, Desmawati
Akuntansi Krida Wacana vol. 8 no. 1 Januari 2008
Publisher : Akuntansi Krida Wacana

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Perkembangan Akuntansi di Indonesia Oktavia, Oktavia
Akuntansi Krida Wacana vol. 9 no. 1 Januari 2009
Publisher : Akuntansi Krida Wacana

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The Evaluation of Disaster Alert School Program (SSB) In Padang City Oktavia, Oktavia
Sumatra Journal of Disaster, Geography and Geography Education Vol 1 No 2 (2017): Sumatra Journal of Disaster, Geography and Geography Education Volume 1 Number 2
Publisher : Sumatra Journal of Disaster, Geography and Geography Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sjdgge.v1i1.57

Abstract

The purpose of this research was to analyze the evaluation ofContext, Input, Prosess,Product, Outcome dand policy direction of SSB Program (Disaster Alert School) at Senior High School Pertiwi 1 which was located in the Tsunami-prone red zone area in Padang City.This research was an evaluative research and it was approached qualitatively ad quantitatively (mixed method). The researcher used purposive sampling technique to choose research participants. The participants were mento of SSB, Headmaster, KOGAMI (Tsunami Alert Community), and BPBD (Regional Disaster Management Agency). The techniques of data collection were observation, interview, questionnaire, and documentation. The results of this research are 1. Context evaluation was manifested through; (a) success goals (b) good environment condition (c) Advantages and Disadvatages of the program. 2. Input evaluation manifestations are; (a) the lack of natural resources and the necessity of relevant background of education (b) low budget (c) good facilities and infrastucture (d) time of SSB establishment in 2009 until now (e) excellent school policy in the form of sustainable development. 3. Process evaluation manifestations are; (a) a good planning between school and related institutions(b) the implemntation of routine physical and no-physical disaster based curriculum decision (c) A routine socialization and direct ad indirect socialization (d) supervising was well conducted by mentors and other related institution (e) a very good maintenance and utilization of infrastructure. 4. Product evaluation manifestations are; (a) achievement of SSb objectives (b) the formation of disaster curriculum (c) positive effects on students, teachers and schools staffs. 5. Outcome Evaluation are (a) a prositive effect on local communities. Based on CIPPO theory, there are 4 final results of the evaluation: (a) the program is dismissed (b) the program continue (c) the program is modified (d) re-programming. Based on the advantages and disadvantages of the program and its implementation in the field, it ccouldan be concluded that the program continued and was modified on its management. The policy direction form the result of AHP analysis suggested 5 policy priorities, namely (1) Creating SSB based school (2) building cooperation between SSB manager and related institution, (3) School’s coordination on facility and infrastructure development, (4) Giving SSB program training to the managers and mentors, (5) Realizing a special funds for SSb program in school.
DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Oktavia, Oktavia; Siregar, Sylvia Veronica N.P.; Djakman, Chaerul D.
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.339 KB) | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia Oktavia, Oktavia
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.697

Abstract

This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities. By using a sample of manufacturing companies and panel data analysis, this study finds evidence that: (i) The busyness level of independent directors and audit committee have a positive effect on tax avoidance activities. This indicates that the more positions or jobs hold by independent directors and audit committees, thus their duties to monitor the company may be neglected and in turn they are unable to detect that the company is engaged in aggressive tax avoidance; (ii) Political connections of independent directors and audit committees have a positive effect on tax avoidance activities. This suggests that independent directors and audit committees can take advantage from their political connections to make a politics lobby that can reduce the corporate tax burden.
HUBUNGAN INTERAKSI TEMAN SEBAYA DAN INTENSITAS PENGGUNAAN MEDIA SOSIAL TERHADAP GANGGUAN MENTAL EMOSIONAL REMAJA Oktavia Oktavia; Jumaini Jumaini; Agrina Agrina
Jurnal Ilmu Keperawatan Vol 9, No 1 (2021): Jurnal Ilmu Keperawatan (JIK) Volume IX No.1 Januari-Juni 2021
Publisher : Jurnal Ilmu Keperawatan

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AbstrakGangguan mental emosional adalah perubahan emosional yang terjadi pada seorang individu apabila tidak diatasi dapat berkembang menjadi suatu keadaann patologis. Penelitian bertujuan untuk melihat hubungan interaksi teman sebaya dan intensitas penggunaan media sosial terhadap gangguan mental emosional remaja. Penelitian ini menggunakan desain deskriptif korelasi dengan pendekatan cross sectional. Sampel penelitian adalah 322 responden yang diambil berdasarkan kriteria inklusi menggunakan teknik consecutive sampling. Analisis yang digunakan adalah analisis bivariat menggunakan uji chi-square. Penelitian ini terbanyak berjenis kelamin laki-laki dengan jumlah 255 orang (79,2%), dan jenis media sosial yang terbanyak digunakan adalah whatsapp dengan jumlah 307 orang (95,3%), terdapat 169 responden yang memiliki interaksi teman sebaya negatif (52,5%), 168 responden memiliki intensitas penggunaan media sosial tinggi (52,2%) dan 94 responden menunjukkan indikasi gangguan mental emosional (29,2%). Hasil uji statistik menunjukkan ada hubungan yang bermakna antara interaksi teman sebaya terhadap gangguan mental emosional (p value 0,04) alpha (0,05) dan antara intensitas penggunaan media sosial yang tinggi terhadap gangguan mental emosional (p value 0,03) alpha (0,05). Interaksi teman sebaya dan itensitas penggunaan media sosial mempunyai hubungan yang bermakna terhadap gangguan mental emosional remaja. Kata Kunci : Gangguan Mental Emosional, Intensitas Penggunaan Media Sosial, Interaksi Teman Sebaya, Remaja. AbstractMental emotional disorders are emotional changes that occur in an individual who if not addressed can develop into a pathological state. The purpose of this research is to see a relationship of peer interactions and the intensity of social media use to adolescent mental emotional disorders. The design of this research is descriptive correlation with cross sectional.  The research sample was 322 respondents who were drawn based on inclusion criteria using consecutive sampling technique. The analysis used is bivariate using the chi-square test. The results of this was mostly male 255 respondents (79.2%), and the most used type of social media was whatsapp of 307 respondents (95.3%), research showed that 169 respondents have negative peer interactions (52.5%), 168 respondents with high intensity of social media use (52,2%) and 94 respondents who suffer from mental emotional disorders (29,2%). Chi-square result shows a significant relationship between peer interaction and mental emotional disorders (p value 0,04) alpha (0,05) and between the intensity of high social media use with mental emotional disorders (p value 0,03) alpha (0,05). Peer interactions and intensity of social media use have relationship to adolescent mental emotional disorders. Keywords : Mental Emotional Disorders, Intensity Of The Social Media Use, Peer Interaction, Adolescent
Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Struktur Dewan Komisaris Terhadap Kinerja Keuangan Perusahaan Publik Sektor Jasa Oktavia Oktavia; Desmawati Desmawati
Jurnal Akuntansi vol. 8 no. 1 Januari 2008
Publisher : Jurnal Akuntansi

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Perkembangan Akuntansi di Indonesia Oktavia Oktavia
Jurnal Akuntansi vol. 9 no. 1 Januari 2009
Publisher : Jurnal Akuntansi

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Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Jurnal Akuntansi

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Co-Authors Agrina Agrina Brigita Dilla Savirach Desmawati Desmawati Djakman, Chaerul D. Dwi Martani Elis Setiawati, Elis Estralita Trisnawati Febriani Cristina Susianti Magdalena Herni Kurniawati Jumaini Jumaini Novita Febriany Septian Bayu Kristanto Stella Florensia Subagyo Subagyo Subagyo Subagyo Sylvia Veronica Siregar tiara anggia dewi, tiara anggia Winna Daniella Kadiman