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All Journal Journal of Accounting and Investment Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFEBI Accounting Review Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Progress: Jurnal Pendidikan, Akuntansi dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA MUAMALATUNA Journal of Economics and Business UBS Jurnal Media Ekonomi Jurnal Terapan Manajemen dan Bisnis International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Bussman Journal : Indonesian Journal of Business and Management Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Social Society Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Kebijakan Pembangunan Daerah (JKPD) Journal of Law and Bibliometrics Studies Open Access DRIVERset
Elvin Bastian
Universitas Sultan Ageng Tirtayasa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi pada Perusahaan Sektor Pertambangan di BEI Periode 2010 – 2016) Susanty, Dessy; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2079.626 KB) | DOI: 10.48181/jratirtayasa.v3i1.4976

Abstract

Important information for investors to make investment decisions reflected in the financial statements. Investors must expect a high rate of return on the funds invested into the company. This study aimed to analyze the influence of Return On Asset, Debt to Equity Ratio, Current Ratio, Price To Book Value and Firm Size on stock returns. Objects of research are amining companies listed on the Indonesia Stock Exchange during 7 year period 2010 to 2016 have been selected as sample.. Data used to analysis is the financial statements (Balance Sheet and Income Statement), using the technique of multiple regression analysis and ratios, criteria through the purposive sampling method. The data processed by using SPSS program version 20.0. It was concluded from the results of data analysis that : variable Debt to Equity Ratio, Price To Book Value and Firm Size have been significant influenceto to the stock return. Return On Asset and Current Ratio no effect on stock return.Keywords: Return On Asset, Debt to Equity Ratio, Current Ratio, Price to Book Value, Firm Size, Stock Return.
PENGARUH FLEKSIBILITAS BUDAYA DAN KERANGKA LEVERS OF CONTROL TERHADAP KINERJA PERUSAHAAN Handayani, Ani; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.353 KB) | DOI: 10.48181/jratirtayasa.v2i2.4920

Abstract

This study aims to examine the effect of CF and LOC  framework on the performance of companies in manufacturing companies in Banten Province. The population in this study were all manufacturing companies in Banten with the middle managers' unit of analysis. The sample in this research is middle managers (finance, production, HRD, sales and marketing) who have experience in the position for at least 3 years and willing to be respondent in this research. Sampling method used in this research is purposive sampling. The data in this study were obtained by sending questionnaires directly to the respondents, 120 questionnaires were distributed to respondents but only 68 questionnaires that were returned.  Data in this study were analyzed using Structural Equation Modeling (SEM) method with Partial Least Square approach (PLS). The results of this study showed that CF has significant effect on Belief System, DCS, ICS and CP. In addition, DCS have a significant effect on CP and ICS. However, CF has no effect on boundary systems. Belief Systems and boundary systems are unable to mediate CF on CP. DCS and ICS has a significant positive on CP. boundary system has no effect on CP and Belief System has no effect on CP.Keywords: Cultural Flexibility (CF), Levers Of Control (LOC), Diagnostic Control System (DCS) Company Performance (CP), Interactive Control System (ICS)
PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL DIMODERASI OLEH SISTEM PENGENDALIAN MANAJEMEN (Studi Empiris Perusahaan Manufaktur Berskala Besar di Kota Cilegon) Larissa Anditha Gestari Gestariana, Larissa Anditha; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.241 KB) | DOI: 10.48181/jratirtayasa.v3i2.5497

Abstract

The performance of managers will be said to be effective if the organizational goals set forth in thebudget can meet the five indicators in the Budgetary Goal Characteristics, including budgetaryparticipation, budget clarity, budgetary evaluation,budgetary feedback, and budget goal difficulty.However, the relationship between Budgetary Goal Characteristics to Managerial Performance will be stronger or vice versa become weaker with other factors involved in the budget that is Management Control System. Therefore, this research is important to measure the performance budgeting of largescale manufacturing industry, because the procedures and management control system in manufacturing companies is more complex. The sample in this research is a manufacturing company with large scale metal business in Cilegon City. Data collection method in this study is the primary data through the distribution of questionnaires. The data is processed by using SPSS program version 22.0 with multiple linear regression approach and Moderated Regression Analysis (MRA) test. The results show that the five components of Budgetary Goal Characteristics have a positive effect on managerial performance and overall the Management Control System is able to strengthen the relationship between Budgetary Goal Characteristics to Managerial Performance. Keywords: Budgetary Goal Characteristics, Management Control Systems and Managerial Performance
INDEPENDENSI DAN KOMITMEN ORGANISASI: MEDIASI PENGARUH BRAINSTORMING DAN KEAHLIAN AUDITOR TERHADAP PENILAIAN RISIKO Mulyono, Agus; Yazid, Helmi; Bastian, Elvin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This study analyzes the effect of brainstorming and auditor expertise on fraud risk assessment with auditor independence and organizational commitment as mediating variables. The research method uses a quantitative approach with a sample of 200 auditors from the Inspectorate General of the Ministry of Education and Culture. Data was collected through a questionnaire analyzed using the Structural Equation Modeling (SEM) method. The results of this study indicate that brainstorming has a positive effect on risk assessment, brainstorming has no effect on auditor independence, and brainstorming positively affects organizational commitment. Auditor expertise has a positive effect on risk assessment, auditor expertise does not affect organizational commitment, and auditor expertise positively affects auditor independence. Auditor independence has a positive effect on risk assessment, while organizational commitment does not affect risk assessment. The results of the mediation test show that auditor independence only has a mediating effect on the auditor's expertise in risk assessment.
PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH DIVIDEN DAN KINERJA KEUANGAN Ulfa Khairunisa; Elvin Bastian; Dadan Ramdhani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.186 KB) | DOI: 10.32670/fairvalue.v3i2.941

Abstract

This study aims to determine the effect of corporate governance and intellectualcapital on corporate value with dividend and financial performance as moderatingvariables. The population in this study consists of all companies listed in LQ45 inIndonesian Stock Exchange. Samples are selected by purposive sampling techniquewith certain criteria: companies listed in the LQ45 index between 2015 and 2019,companies that issued financial statements between 2015 and 2019, companies thatdistributed dividends between 2015 and 2019 and companies that apply theprinciples of corporate governance. This research used 215 companies. The datawere analyzed using the Moderated Regression Analysis (MRA) analysis technique.The result of this study shows that corporate governance and intellectual capital have positively significant influence on corporate value. In addtition, dividend andfinancial performance moderate the relationship of corporate governance andintellectual capital. But dividend did not moderate the relationship of corporategovernance and financial performance as well as the relationship of financialperformance with coporate governance and intellectual capital.
Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance Dwi Irawan; Elvin Bastian; Imam Abu Hanifah
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.698 KB) | DOI: 10.18196/jai.2003128

Abstract

This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital. 
PENGARUH PENERAPAN ICT (INFORMATION, COMMUNICATION, TECHNOLOGY) TERHADAP SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KINERJA ORGANISASI DENGAN BUDAYA SEBAGAI VARIABEL MODERASI Evi Dora Sembiring; Elvin Bastian; Dadan Ramdhani
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 2 (2021): Bussman Journal | Mei - Agustus 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v1i2.50

Abstract

This study aims to find empirical evidence about the influence of Influence Application of ICT (Information, Communication, Technology) against the accounting information systems in improving organizational performance with culture as a moderating variable (Empirical Study on manufacturing companies in Cilegon). The sampling method used in this research is purposive sampling method and obtained samples are 75 employees at the company's existing manufacturing city of Cilegon. Data were analyzed using the software Partial Least Square (PLS). Research shows that a variable scheme of ICT (Information, Communication, Technology) positive effect significantly to the accounting information system, a variable scheme of ICT have a positive influence significant in improving the performance of the organization with a culture as a moderating variable and accounting information systems have a positive influence significantly on the performance of the organization (Empirical Study on manufacturing companies in Cilegon).
PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Fitriyah Nurhidayah; Putri Mutira; Yanti Yanti; Ratih Purnamasari; Meutia Meutia; Lia Uzliawati; Tubagus Ismail; Dadan Ramdhani; Imam Abu Hanifah; Elvin Bastian; Helmi Yazid; Agus Sholikhan Yulianto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Abstract

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.
The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic Ratu Heti Suryawiati; Elvin Bastian; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.73

Abstract

This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.
Development Strategy Group Craftsman in Serang Elvin Bastian; Muhamad Fakhrudin; Widya Nur Bhakti Pertiwi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.90

Abstract

Research objectives this is for formulate what strategies can be used for developing group craftsman gold in Serang. Group craftsman gold in Serang centered in Taktakan. During here. craftsmen depend on the order of the gold shop in Serang. Study this character descriptive qualitative with SWOT analysis. Research results put forward that for develop craftsman industry gold Taktakan. defensive strategy needed for minimize weaknesses and anticipate threat.
Co-Authors Adam Nur Firdausy Agus Mulyono Agus Sholikhan Yulianto Agus Sholikhan Yulianto Al Biruni, Raga Taqwa Ani Tjitra Handayani Ariel Fahryandi Bintan Aris Munandar, Teguh Bintan, Ariel Fahryandi Dadan Darmawan Dadan Darmawan, Dadan Dadan Ramdhani Dadan Ramdhani Dahlia Tri Anggraini Defa, Sherly Sabrina Putri Didit Haryadi Dwi Irawan Evi Dora Sembiring Ewing Yuvisa Ibrani Ewing Yuvisa Ibrani Fahyunah Fakhrudin, Muhammad Farhatul Jannah Fitriyah Nurhidayah Fitriyani, Fara Gestariana, Larissa Anditha Hadiatul, Umi Hamdiah Hamdiah Helmi Yazid Hestini Hestini Hestini, Hestini Iis Ismawati Imam Abu Hanifah Ismawati, Iis Lestari, Tri Lia Uzliawati Maharani, Sifa Mazda Eko Sri Tjahjono, Mazda Eko Sri Meliani, Kharisma Ayu Meutia, Meutia Meutia, Meutia Muhamad Abi Dunya Muhamad Fakhrudin Muhamad Taqi Muhammad Abduh Muhammad Sultan Athoriq Mulyadi, Roza Mulyasari, Windu Munawar Muchlish Nahdah, Alya Nanda Febiana Nila Munana Nisauzakiyah, Dina Nuke Nugraha Nur Bhakti Pertiwi, Widya Nurhayati Soleha Nurhayati Soleha, Nurhayati Pratama, Ahmad Zakia Garda Putri Mutira Putri, Annadia Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Ratu Heti Suryawiati Rizki Aisyah Maharani Sabaruddinsah Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Salma, Devhaura Saputra, Firman Sely Indah Nurfaliani Sholikhan Yulianto, Agus Susanty, Dessy Taqi, Muhamad Tri Lestari Tubagus Ismail Tubagus Ismail Ulfa Khairunisa Wahyu Nugroho Widya Nur Bhakti Pertiwi Windy Angraeni Yanti Yanti Yanti Yanti Yudha Adi Prakasa