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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL ABDIMAS PLJ AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis Summa : Journal of Accounting and Tax
Kurniawan, Elan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH INFLASI, JAKARTA ISLAMIC INDEX, BAGI HASIL BANK SYARIAH TERHADAP INVESTASI REKSA DANA SYARIAH Kurniawan, Elan
Kinerja Vol 2 No 02 (2019): Kinerja : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v2i02.799

Abstract

The purpose of this study is to obtain empirical evidence about the problems discussed, namely "Influence of Inflation, Jakarta Islamic Index, and Profit-Sharing of Islamic Banks on Sharia Mutual Investment". Investment is proxied by the Net Asset Value of Sharia Funds. Presentation and analysis of research data in 2013-2017, using descriptive statistical analysis, panel data regression models, data estimation methods namely Chow Test, classical assumption analysis using normality test, multicollinearity test, and hypothesis testing. Based on the results of the analysis of this research data, positive inflation has a significant positive effect on Sharia Mutual Fund Investment, the Jakarta Islamic Index has a significant positive effect on Sharia Mutual Fund Investment, while Sharia Bank Profit Sharing is also significantly negative on Sharia Mutual Fund Investment.
DETERMINAN INVESTMENT OPPORTUNITY SET DAN FREE CASH FLOW SEBAGAI PEMODERASI Kurniawan, Elan
Kinerja Vol 3 No 01 (2020): Kinerja : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

The purpose of this study is to examine sales growth, earning growth, asset growth influence the Investment opportunity set with free cash flow as a moderating retail trade company listed on the Indonesia Stock Exchange. This type of research is quantitative research, with the population used are all retail trading companies listed on the Indonesia Stock Exchange during the year ie between 2014 and 2017 as many as 11 companies. The sampling technique using purposive sampling method with data analysis techniques, namely multiple linear regression equations with hypothesis testing using SPSS. Based on the results of hypothesis testing, it shows that the sales growth variable has a significant positive effect on the Investment opportunity set but the profit growth and asset growth variable has no significant effect on the Investment opportunity set while the free cash flow moderates significantly positive on the sales growth of the Investment opportunity set.
PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Kurniawan, Elan; Fahrunniza, Iska
Kinerja Vol 5 No 02 (2022): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v5i02.2220

Abstract

P This study analyzes the Influence of Independent Commissioners, Institutional Ownership and Audit Committees on the Integrity of Financial Statements in Mining Companies Listed on the Indonesia Stock Exchange in 2016-2020. Multiple linear regression analysis in this research is used to determine the effect of the independent variables, namely the Independent Commissioner, Institutional Ownership and the Audit Committee on the dependent variable, namely the Integrity of Financial Statements. From the population of 158 mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period, using the purposive sampling method, 14 sample companies were obtained and 70 observers passed the criteria. The data used is the annual report of each sample company published through www.idx.co.id. The results showed that the Independent Commissioner had no effect on the Integrity of Financial Statements, Institutional Ownership had no effect on the Integrity of Financial Statements and the Audit Committee had a significant effect on the Integrity of Financial Statements.
Pengaruh Kepemilikan Institusional dan Komisaris Independen terhadap Peringkat Sukuk dengan Maturity sebagai Variabel Moderasi Kurniawan, Elan; Latifah, Latifah
Kinerja Vol 6 No 01 (2023): KINERJA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v6i01.3001

Abstract

Penelitian ini bertujuan untuk menentukan kepemilikan institusional dan komisaris independen terhadap peringkat sukuk dengan Maturity sebagai variabel moderasi. Sampel dalam penelitian ini adalah perusahaan yang diperingkat oleh PEFINDO pada tahun 2018-2021 dengan 14 sampel perusahaan yang menggunakan purpose sampling. Metode analisis data yang digunakan adalah Regresi Logistik Ordinal. Hasil dari penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh negatif terhadap peringkat sukuk dan komisaris independen tidak berpengaruh peringkat sukuk. Sedangkan pengujian yang dilakukan oleh moderasi menunjukkan bahwa maturity dapat memperkuat pengaruh kepemilikan instutisional terhadap peringkat sukuk sedangkan Maturity tidak dapat memperkuat atau memperlemah pengaruh komisaris independen terhadap peringkat sukuk
GREEN ACCOUNTING DAN FAKTOR YANG MEMPENGARUHINYA Kurniawan, Elan
Kinerja Vol 6 No 02 (2023): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v6i02.3284

Abstract

This study aims to determine the capital structure and corporate value of green accounting disclosures. The sample used in this study is a company listed on the Indonesia Stock Exchange by issuing annual financial reports for the 2020 – 2022 period, samples taken by 12 companies. The independent variable of this research is capital structure which is measured by Debt to Equity Ratio while company value is measured by price to book value. The dependent variable of this research is disclosure of green accounting which is measured by the Global Reporting Initiative (GRI) index value. The results show that capital structure has no significant effect on green accounting disclosures and firm value has a significant effect on green accounting disclosures.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI INDONESIA Kurniawan, Elan; Sasmaya, Shabrina Dea
Kinerja Vol 7 No 02 (2024): Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v7i02.4277

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019 – 2023. Variabel independen yang digunakan dalam penelitian ini adalah intellectual capital dengan tiga komponen yaitu Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) dan variabel dependen adalah kinerja keuangan dengan rasio Return on Equity (ROE). Objek dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2019-2023. Sampel diambil dengan menggunakan metode Purposive Sampling dengan kriteria tertentu. Sampel yang digunakan adalah 16 perusahaan properti dan real estate yang memiliki laporan keuangan lengkap. Metode analisis yang digunakan adalah analisis regresi linier berganda, uji t, uji f. Data diolah menggunakan software E-Views 12. Hasil penelitian ini menunjukkan bahwa : Human Capital Efficiency berpengaruh positif terhadap ROE, Structural Capital Efficiency berpengaruh positif terhadap ROE dan Capital Employed Efficiency berpengaruh positif terhadap ROE.
PENINGKATAN KAPASITAS PETANI DAN PETERNAK DALAM PENGELOLAAN KEUANGAN DAN ADMINISTRASI USAHA AGRIBISNIS DI DESA WARNASARI, PANGALENGAN JAWA BARAT Patiandari, Patiandari; Rianto, Rianto; Efrinal, Efrinal; Kurniawan, Elan; Abdurrosyid, Moh.
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1626

Abstract

This community service program was implemented with the aim of increasing the capacity of farmers and livestock breeders in Warnasari Village, Pangalengan District, West Java in terms of financial management and business administration. The main problem faced by the local community is the lack of understanding of simple financial records and effective and sustainable business management. This activity is important considering the village's great potential in the fields of agriculture and livestock which has not been balanced with a good business management system. The method of implementing the activity includes training, direct assistance, and simulation of daily and monthly financial records. Participants are trained to make simple financial reports, prepare business budget plans, and understand the importance of recording transactions in making business decisions. In addition, the implementation team also provides easy-to-understand training modules so that participants can continue to learn independently. The results of this activity show an increase in participants' understanding and skills in preparing financial reports and managing their businesses in a more organized manner. Several farmers and livestock breeders have even started implementing a daily recording system and preparing short-term business plans. This program is expected to become a model for local economic empowerment based on increasing administrative and financial capacity in the agriculture and livestock sectors.
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE DAN KEPEMILIKAN SAHAM INSTITUTIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN Fallah, Naufal; Kurniawan, Elan; Putranto, Panji
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to analyze the influence of independent commissioners, leverage, and institutional shareholding on the integrity of financial statements in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study uses a quantitative method with multiple linear regression analysis, and the entire data analysis process is carried out using the help of SPSS software version 26. The data used is secondary data taken from the annual financial statements of pharmaceutical companies, with a sample of 33 observations, consisting of 11 companies during 3 years of observation. The results of the study show that the independent commissioner variable does not have a significant effect on the integrity of financial statements, Leverage does not have a significant effect. Meanwhile, institutional stock ownership has been proven to have a positive and significant influence on the integrity of financial statements.
Analysis of Factors That Influence the Implementation of SAK EMKM Kurniawan, Elan; Mardiyah, Winda; Juardi
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.236

Abstract

This research aims to analyze the influence of Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding on the Implementation of SAK EMKM. The population in this research is MSMEs in the culinary sector in the Bogor Regency area. This research uses primary data which is measured using a Likert scale. The data collection method was carried out by distributing questionnaires using Google Form. Sampling was carried out using purposive sampling and the total sample was 61 respondents. Analyzed using SmartPLS Version 3.2.9. The research results show that Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding have a positive and significant influence on the Implementation of SAK EMKM, this proves that the consistency of socialization of understanding of accounting skills in accordance with SAK EMKM can expand reach to other MSME actors. With the socialization of EMKM and understanding of accounting, it will increase the application of SAK EMKM, this can actually help the implementation of SAK EMKM to be of higher quality, one of the proofs of success in getting a KUR loan is because the financial reports are well structured and correct.
The Influence Of Institutional Ownership, Managerial Ownership, And Company Size On The Integrity Of Financial Reports Santika, Sindi; Kurniawan, Elan
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.38

Abstract

This study aims to determine the effect of Financial Statement Integrity on Institutional Ownership, Managerial Ownership, and Company Size in Mining Sector Companies Listed on the IDX for the 2018-2021 Period. The population of this study includes all mining companies listed on the IDX for the 2018-2021 period. The sample was taken using the purposive sampling method. The independent variable in this study is Institutional Ownership which is measured by dividing the number of shares owned by the institution by the number of shares outstanding, Managerial ownership is measured by dividing the number of shares owned by Management by the number of shares outstanding, and Size The company is measured by multiplying Ln by the number of assets. The dependent variable in this study is the Integrity of Financial Statements as measured by the Accounting Conservatism method. The results of this study indicate that: (1) Institutional Ownership has a negative effect on the Integrity of Financial Statements. (2) Managerial ownership has no effect on the Integrity of Financial Statements. (3) Company size has a positive effect on the integrity of financial statements.
Co-Authors Abdurrosyid, Moh. Efrinal, Efrinal Fahrunniza, Iska Fallah, Naufal Juardi Latifah Latifah Mardiyah, Winda Maulida, Aufa Fahmadia Jihan Mujiani, Sari Patiandari, Patiandari Patriandari, Patriandari Putranto, Panji Rianto Rianto Santika, Sindi Sasmaya, Shabrina Dea