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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 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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The Effect of Leverage, Firm Size, Profitability and Political Connections on Income Smoothing Windy Angraeni; Elvin Bastian; Tri Lestari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.93

Abstract

This study aims to determine the effect of leverage, firm size, profitability and political connections on income smoothing with firm value as a moderating variable. The approach used in this research is a quantitative approach. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The sampling technique used was purposive sampling technique with a total sample of 90 observation data from manufacturing companies in the consumer goods industry sector in 2016-2020. The data analysis technique uses multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that the Leverage variable has no effect on income smoothing, while Company Size, Profitability and Political Connections affect income smoothing. For the moderating variable, firm value is proven to be able to moderate Leverage and Profitability, and not able to moderate the variables of Firm Size and Political Connections.
Interaction of Environmental Uncertainty, Characteristics of Management Accounting Information Systems and Decentralization on Managerial Performance Adam Nur Firdausy; Elvin Bastian; Fara Fitriyani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.143

Abstract

This study aims to examine the effect of the characteristics of management accounting information systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, the data used using primary data and data collection using a questionnaire to obtain information from respondents, namely middle managers who work in manufacturing companies in the feedmill sector in Banten Province. The analytical method used is Structural Equation Model (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) The effect of the characteristics of the management accounting information system on managerial performance, a) Broadscope has an effect on managerial performance, b) Timeliness has no effect on managerial performance, c) Aggregation has no effect on managerial performance, d) Integration has no effect on managerial performance, 2) Decentralization has an effect on managerial performance, 3) The effect of environmental uncertainty moderates the relationship between the characteristics of management accounting information systems on managerial performance, a) Environmental uncertainty does not moderate the relationship between broad- scope management accounting information characteristics and managerial performance, b) Environmental uncertainty does not moderate the relationship between characteristics of management accounting information timeliness with managerial performance, c) Environmental uncertainty does not moderate the relationship between the characteristics of aggregation management accounting information with managerial performance, d) Uncertainty environmental assurance does not moderate the relationship between the characteristics of integrated management accounting information and managerial performance, 4) Environmental uncertainty moderates the relationship between decentralization and managerial performance
Pengaruh Sistem Akuntansi Manajemen, Desentralisasi Terhadap Kinerja Manajerial Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi Nanda Febiana; Elvin Bastian; Fara Fitriyani
Tirtayasa Ekonomika Vol 18, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v18i1.18638

Abstract

This study aims to examine the effect of management accounting systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, data collected using primary data and questionnaires to obtain information to respondents, namely middle managers who work in the hotel industry in Serang Regency, the method used in this research is purposive sampling using SPSS. The results of this study are 1) Management accounting system has a significant effect on managerial performance, 2) Decentralization has a significant effect on managerial performance 3) Management accounting system has a significant effect on managerial performance which is moderated by environmental uncertainty variables, 4) Decentralization has a significant effect on moderated managerial performance. by environmental uncertainty.
Pengaruh Sumber Daya Manusia, Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kecenderungan Kecurangan Akuntansi Elvin Bastian; Sely Indah Nurfaliani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.6303

Abstract

The Research to how human resources, accounting information systems, and information technology affect the tendency of accounting fraud. Type research is quantitative, and the data used are primary data sourced from questionnaires distributed to manufacturing companies in Cilegon City according to the sample criteria using proposive sampling. The sample research is middle management and low management manufacturing companies located. Of the 120 questionnaires distributed, only 54 were processed. the data analyzed with IBM SPSS software version 23. The results obtained are Human Resources, Accounting Information Systems, and Information Technology partially have a positive and significant effect on the tendency of accounting fraud.
EFFECT OF WORK EXPERIENCE, COMPETENCE AND INDEPENDENCE ON AUDIT QUALITY WITH ETHICS Yudha Adi Prakasa; Elvin Bastian; Dadan Ramdhani
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 9, No 2 (2023): VOLUME 9 NUMBER 2 (2023)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v9i2.3549

Abstract

This study aims to examine the effect of work experience, competence and independence on audit quality with ethics as a moderating variable. The object of research is the Internal Control Unit (SPI) in the Work Area of Inspectorate IV (Dikti Dikti, Inspectorate General of the Ministry of Education, Culture, Research and Technology) with a total sample of 164 people. Data analysis used moderator regression analysis which was processed with SPSS. Based on the results of the study, it was found that experience had a positive and significant effect on audit quality. Competence has a positive and significant effect on audit quality. Independence has no effect on audit quality. Audit ethics has a positive moderating effect on the relationship between experience and audit quality. Audit ethics does not moderate the relationship between competence and audit quality. Audit ethics has a positive moderating effect on the relationship of independence to audit quality. 
The Effect Of Budget Participation On Managerial Performance With Psychological Capital And Job Relevant Information As Mediation Variables Nila Munana; Elvin Bastian; Tri Lestari
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i2.2404

Abstract

The purpose of this study was to investigate the mediating impact of psychological capital and job relevant information on the budget participation to job performance at the public sector managers in the South Tangerang City Government. Data analyzed using SEM-PLS. The SEM-PLS allows the examination of the direct effects of budget participation on job performance and the indirect effects between budget participation and job performance that run through psychological capital and job relevant information. The findings of this study are that psychological capital fully mediates influence of budget participation to job performance, job relevant information fully mediates influence of budget participation to job performance. Limitations of this study are using questionnaire media to obtain primary data so that it relies on the level of respondent perception so that the subjectivity factor can be contained in it. Second limitation is generalizability of samples. Despite its limitations, this study has both academic and practical implications. The study adds to the job performance literature in a public sector organizations. The study also finds that manager’s job performance can be improved by minimizing Psycap and JRI. Future research should study other mediation variables on the effect of budget participation on job performance.
Model Mediasi Locus Of Control Dengan Informasi Akuntansi Manajemen Dan Pengambilan Keputusan Manajerial Terhadap Kinerja Perusahaan Muhammad Sultan Athoriq; Elvin Bastian; Fara Fitriyani; Didit Haryadi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.9000

Abstract

Di Indonesia telah terjadi beberapa kasus perusahaan manufaktur yang mengalami penurunan laba di Kabupaten Serang dan Kota Cilegon. Penurunan tersebut dapat dikaitkan dengan perkembangan teknologi yang semakin pesat dan maju di era saat ini, yang membuat persaingan di sektor bisnis semakin ketat. Peneliti bertujuan untuk menyelidiki hubungan antara informasi akuntansi manajemen, pengambilan keputusan manajerial, locus of control, dan kinerja perusahaan dengan model yang telah peneliti rumuskan. Jenis penelitian ini menggunakan pendekatan kuantitatif kausalitas, yang menyelidiki dampak hubungan. Penelitian ini dilakukan di Perusahaan Manufaktur di Kabupaten Serang dengan 135 perusahaan dengan menggunakan purposive sampling, menggunakan 20 perusahaan dengan jumlah karyawan yang memegang jabatan seperti kepala divisi atau departemen dan supervisor. Jumlah sampel yang ditetapkan dari 20 perusahaan adalah 64 responden. Teknik pengumpulan data menggunakan kuesioner dengan skala interval 1 sangat tidak setuju sampai 10 sangat setuju dengan studi lapangan sebanyak 64 responden. Data terkumpul, peneliti mengolah data dengan bantuan program smart pls versi 4.0 melalui evaluasi model pengukuran, inner model dan uji hipotesis dengan uji bootstrapping. Hasil penelitian ini menunjukkan bahwa secara statistik informasi akuntansi manajemen, pengambilan keputusan manajerial dan locus of control berpengaruh signifikan terhadap kinerja perusahaan. Locus of control dapat memediasi pengaruh informasi akuntansi manajemen terhadap kinerja perusahaan dan pengambilan keputusan manajerial terhadap kinerja perusahaan.
PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Dadan Darmawan; Helmi Yazid; Elvin Bastian
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): December 2022
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Abstract

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).
Does Environmental Uncertainty Play Moderating Role in Relation Between Business Strategy and Tax Avoidance HAMDIAH, Hamdiah; TJAHJONO, Mazda Eko Sri; BASTIAN, Elvin; SOLEHA, Nurhayati
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1055

Abstract

This research aims to analyze the effect of implementing a company's business strategy on the level of tax avoidance with environmental Uncertainty as a moderating variable. The population in this research is manufacturing companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling and obtained 91 companies. This quantitative research uses secondary data in the form of annual reports of manufacturing companies. The model used is panel data regression with a Random Effect (RE) testing model. This research produced three critical findings. First, the prospector strategy has a significant positive effect and is more aggressive in tax avoidance than the defender and analyzer strategies. Second, the defender strategy negatively and less aggressively influences tax avoidance compared to the prospector and analyzer strategies. Third, the relationship between business strategy and tax avoidance is moderated by environmental Uncertainty because it can strengthen the relationship between prospector strategy and tax avoidance and weaken the relationship between defender and analyzer strategies and tax avoidance. (weakening) Moreover, it can positively moderate the relationship between prospector strategy and tax avoidance (strengthening).
The Law Enforcement of Guarantees Halal Products in Indonesia Abduh, Muhammad; Bastian, Elvin
MUAMALATUNA Vol. 15 No. 2 (2023): Juli-Desember 2023
Publisher : Fakultas Syariah UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37035/mua.v15i2.9588

Abstract

Law No. 33 of 2014 concerning GUARANTEES Halal Products states that products that enter, circulate, and are traded in the territory of Indonesia must be halal certified, except for products with ingredients that are prohibited. Business actors who do not carry out their obligations in halal certification can be subject to administrative sanctions and criminal sanctions. Based on the provisions above, law enforcement for Halal Product Guarantee must at least look at the factors of legal certainty, enforcement officers, facilities, culture and society. The main problem in this research; First, how is the JPH law enforcement process considering that until now there are still many industrial products that have not carried out halal certification. Second, how are the procedures for applying criminal or administrative sanctions applied to products that violate the provisions of halal certification. This study aims to determine the law enforcement of halal product guarantees in Indonesia in terms of the aspects of legal certainty, justice and benefits for all economic actors in Indonesia. This study uses the method of literature review (library research), namely research based on the opinions of legal experts. The research results conclude that; first, in the process of enforcing the law on halal product guarantees, it refers to other provisions that have been presented by the government, such as PP No. 31 of 2019, PP no. 39 of 2021, Minister of Religion Regulation No. 26 of 2019, Law no. 21 of 2000, Law no. 8 of 1999. As of October 17, 2024, the imposition of sanctions on business actors who do not yet have halal certification has not been enforced, however, products that already have halal certification but commit serious violations by using illegal substances can be subject to criminal provisions since Law Number 33 of 2014 was declared effective (5 Years after stipulation). Second, criminal provisions for violations of halal-certified products can refer to Article 4a, Article 7, Article 8f, and Article 62 paragraph (1) of the Consumer Protection Law. Settlement of the criminal case also refers to the provisions of the criminal procedural law which are the territory of the general court  
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 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