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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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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  
Activity Based Costing (ABC) on Company Performance with Competitive Advantage as A Variable Mediation Putri, Annadia; Bastian, Elvin; Fitriyani, Fara
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.239

Abstract

This study aims to examine the effect of Activity Based Costing (ABC) on Company Performance with CompetitiveAdvantage as a Mediation variable. This research is a type of quantitative research, data collected using primary dataand questionnaires to obtain information for respondents, namely Middle Managers who work at ManufacturingCompanies located in Banten Province in Serang and Cilegon Regencies. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Activity Based Costing has a positive and significant effect on company performance. 2) Activity Based Costing has a positive and significant effect on Competitive Advantage. 3) Competitive advantage has apositive and significant effect on Company Performance
Pengaruh Top Management Support dan Budaya Organisasi Terhadap Sistem Informasi Akuntansi dengan Inovasi Sebagai Variabel Moderasi Al Biruni, Raga Taqwa; Bastian, Elvin
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15874

Abstract

With innovation acting as a moderating variable, the objective of this research is to ascertain how organizational culture and top management support affect accounting information systems (empirical study on hotel enterprises in Serang City and Cilegon City). This study focuses on quantitative research. The populace uses hotels in Cilegon City and Serang City. This study employed purposive sampling, and the six hotel chains that satisfied the criteria were chosen to comprise the research sample. The questionnaire that provided the core data for this study. The analytical approach used in this study is structural equation modeling using PLS using SmartPLS version 3 software. The study's findings demonstrate that organizational culture has a favorable impact on the Accounting Information System and that top management support.
Pengaruh Locus of Control, Reward System, dan Informasi Asimetri terhadap Budgetary Slack (Studi Empiris pada Industri Perhotelan di Cilegon) Nahdah, Alya; Bastian, Elvin; Sabaruddinsah, Sabaruddinsah
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25795

Abstract

Studi ini dilakukan guna menganalisis dampak dari tiga variabel yaitu locus of control, reward system, dan informasi asimetri terhadap fenomena budgetary slack. Penelitian dilakukan di enam hotel di Kota Cilegon dan memakai data primer dari kuesioner. Data dilakukan analisa dengan SPSS versi 26. Hasil membuktikan jika locus of control dan reward system memengaruhi dengan cara positif terhadap budgetary slack, sementara informasi asimetri memengaruhi dengan cara negatif terhadap budgetary slack.
PENGARUH PRAKTIK GREEN SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL MEDIASI: Studi Empiris pada Perusahaan Manufaktur di Kota Tangerang dan Kota Cilegon Maharani, Sifa; Bastian, Elvin
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1107

Abstract

The purpose of this study is to look at the impact of green supply chain management (gscm) practices on financial performance with competitive advantage serving as a mediating variable. The sample in this study amounted to 56 respondents from middle managers in Manufacturing Companies in Tangerang City and Cilegon City using the purposive sampling method. This is a quantitative study that uses primary data gathered from questionnaire distribution responses, which were then analyzed using SmartPLS software version 4.1. The results of this study indicate that Green Supply Chain Management (GSCM) has a positive and significant effect on Competitive Advantage, Green Supply Chain Management (GSCM) has a positive and significant effect on Financial Performance, Competitive Advantage has a positive and significant effect on Financial Performance, and Competitive Advantage can mediate the relationship between the influence of GSCM on Financial Performance.
Peran Kompetensi Sumber Daya Manusia dalam Memediasi Hubungan E-Commerce, Regulasi Perijinan Usaha dan Kinerja UMKM Jabodetabek dan Banten Hestini Hestini; Elvin Bastian; Ewing Yuvisa Ibrani
Journal of Economics and Business UBS Vol. 13 No. 4 (2024): Journal of Economics and Business UBS
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v13i4.2470

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja UMKM yaitu E-Commerce dan Peraturan Perizinan Berusaha yang dimediasi oleh kompetensi SDM. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian ini adalah UMKM di wilayah Jabodetabek dan Banten. Pengambilan sampel menggunakan purposive sampling dengan kriteria: Usaha Mikro Kecil (UMKM) yang telah memiliki legalitas usaha, UMK yang masih aktif berproduksi, dan UMK yang telah menggunakan sistem E-Commerce. Jumlah responden sebanyak 317, metode pengumpulan data yang digunakan adalah kuesioner dengan menggunakan Google Form. Analisis data menggunakan Path Analysis dengan WarpPLS. Hasil penelitian menunjukkan bahwa E-Commerce tidak memiliki pengaruh secara langsung terhadap kinerja UMK, namun Peraturan Perizinan Berusaha memiliki pengaruh secara langsung terhadap kinerja UMK, maka Kompetensi SDM mampu memediasi hubungan E-Commerce dan Perizinan Berusaha terhadap kinerja UMK.
Pengaruh Tata Kelola Pemerintahan, Sistem Pengendalian Internal dan Gaya Kepemimpinan terhadap Kinerja Pemerintah dengan Motivasi sebagai Moderasi (Studi Empiris pada Pemerintah Kota Cilegon Tahun 2022) Ariel Fahryandi Bintan; Elvin Bastian; Muhamad Taqi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.3082

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak tata kelola pemerintahan, sistem pengendalian internal, dan gaya kepemimpinan terhadap kinerja Pemerintah Daerah Kota Cilegon, serta mengkaji peran motivasi sebagai variabel moderasi dalam hubungan tersebut. Pendekatan yang diterapkan adalah riset asosiatif dengan metode kuantitatif, di mana data primer dikumpulkan melalui kuesioner yang disebarkan kepada pegawai negeri sipil eselon III dan IV pada organisasi perangkat daerah (OPD) yang relevan. Temuan penelitian mengindikasikan bahwa tata kelola pemerintahan dan sistem pengendalian internal memiliki pengaruh positif yang signifikan terhadap kinerja pemerintahan, sementara gaya kepemimpinan tidak menunjukkan pengaruh yang signifikan. Motivasi terbukti memoderasi pengaruh ketiga variabel independen terhadap kinerja pemerintahan. Penelitian ini memberikan kontribusi terhadap pengembangan teori agensi, khususnya dalam menekankan pentingnya tata kelola yang efektif, sistem pengendalian yang kuat, dan kepemimpinan yang tepat dalam mendorong peningkatan kinerja pemerintahan. Temuan ini juga dapat dijadikan acuan oleh pemerintah daerah dalam upaya meningkatkan mutu pelayanan publik dan kinerja organisasi secara keseluruhan.
THE EFFECT OF RISK-BASED INTERNAL AUDIT PLANNING AND COMPETENCE ON AUDIT QUALITY WITH THE INTERNAL AUDITOR PARADIGM AS A MODERATING VARIABLE Nuke Nugraha; Helmi Yazid; Elvin Bastian
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.957 KB)

Abstract

The research was conducted to determine how much influence the risk-based planning of internal audits and competence on audit quality with the paradigm of internal auditors as a moderating variable. The object of the study was carried out at the Inspectorate General of the Ministry of Education and Culture of the Republic of Indonesia with the number of samples determined by 100 auditors. Data collection using questionnaires which were then analyzed using the SEM-PLS approach. The results of this study prove that good risk-based internal audit planning will achieve quality audit goals. In addition, auditors who have good competence will also affect the quality of audit results. The auditor paradigm has proven to moderate by weakening the role of competence on audit quality and strengthening the influence of risk-based internal audit planning on audit quality. This study concludes that good audit planning will achieve quality audit goals and an auditor with good competence will affect the quality of audit results.
THE INFLUENCE OF GENDER DIVERSITY AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE IN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) MEDIATION (STUDY ON BUMN COMPANIES 2015-2022) Dunya, Muhamad Abi; Bastian, Elvin; Soleha, Nurhayati
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i1.341

Abstract

This research aims to examine the influence of gender diversity and intellectual capital on company performance in environmental, social and governance (ESG) mediation. The object of this research is state-owned companies listed on the Indonesian Stock Exchange for the period 2015-2022. This research used quantitative descriptive methods and purposive sampling techniques for sampling so that 177 research samples were obtained. The data analysis used in this research is multiple linear regression and path analysis using the Eviews 10 software tool. The results of this research show that Gender Diversity has no influence on Environmental, Social, Governance (ESG) and Intellectual Capital has an influence on Environmental, Social, Governance (ESG). Then Gender Diversity has no influence on Company Performance. Intellectual Capital has an influence on Company Performance, and Gender Diversity has no influence on Company Performance and is mediated by Environmental, Social, Governance (ESG). Intellectual Capital has an influence on Company Performance and is mediated by Environmental, Social, Governance (ESG).
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Saputra, Firman; Muchlish, Munawar; Bastian, Elvin
Jurnal Locus Penelitian dan Pengabdian Vol. 3 No. 1 (2024): jurnal locus penelitian dan pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v3i1.2421

Abstract

penelitian ini membahas faktor-faktor yang memengaruhi keterlambatan penyampaian laporan audit, yaitu ukuran perusahaan, profitabilitas, dan solvabilitas. Ukuran perusahaan mencerminkan kompleksitas organisasi, sementara profitabilitas dan solvabilitas mencerminkan kesehatan finansialnya. Reputasi kantor akuntan publik (KAP) juga diangkat sebagai variabel moderasi, mengingat pengaruhnya terhadap persepsi pemangku kepentingan terhadap kualitas audit. Penelitian ini bertujuan memberikan wawasan tentang bagaimana faktor-faktor tersebut memengaruhi audit report lag, dengan reputasi KAP sebagai potensi pembuat perbedaan dalam hubungan antara faktor-faktor tersebut. Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit report lag dengan reputasi KAP sebagai variabel moderasi pada Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Dengan menggunakan teknik pengambilan sampel metode purposive sampling. Dengan menggunakan analisis regresi MRA (Moderating Regression Analysis) dengan menggunakan aplikasi SPSS ini untuk menganalisis model moderasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh ukuran perusahaan terhadap audit report lag, terdapat pengaruh profitabilitas terhadap audit report lag, terdapat pengaruh Solvabilitas terhadap audit report lag, reputasi KAP memoderasi ukuran perusahaan terhadap audit report lag, reputasi KAP memoderasi profitabilitas terhadap audit report lag, dan reputasi KAP memoderasi solvabilitas terhadap audit report lag.
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