Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal Altifani Journal: International Journal of Community Engagement Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Greenation International Journal of Economics and Accounting
Erfiansyah, Erfan
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PERANAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN Erfiansyah, Erfan; Kurnia, Ia

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.363 KB) | DOI: 10.31955/mea.v2i2.21

Abstract

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting. This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.
ANALISIS MANFAAT AUDIT DITINJAU DARI PERSPEKTIF KLIEN AUDIT Erfiansyah, Erfan; Rustandi, Rustandi

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.92 KB) | DOI: 10.31955/mea.v2i3.36

Abstract

Penelitian ini bertujuan untuk mengetahui analisis manfaat audit ditinjau dari perspektif klien audit (Survei Pada BPR Kota dan Kabupaten Bandung). Variabel yang diteliti adalah kinerja auditor, tingkat kepuasan klien audit dan manfaat audit bagi para pemangku kepentingan eksternal. Jenis penelitian ini merupakan penelitian pengujian hipotesis. Penelitian ini menggunakan data kualitatif yang terdiri dari data primer melalui kuesioner, jumlah populasi dalam penelitian ini sebanyak 52 responden. Metode analisis yang digunakan untuk mengukur besarnya pengaruh antar variabel menggunakan Structural Equation Model (SEM) yang berbasis variance atau sering disebut Component Based SEM yang mempergunakan software SmartPLS dan PLS Graph. Variabel konstruk dari kepuasan kinerja auditor adalah kompetensi auditor, skeptis auditor, hubungan auditor dengan klien, dan hubungan asisten auditor dengan klien yang dipersepsikan klien. Hasil penelitian menunjukkan bahwa Kompetensi Auditor dan Skeptis Auditor terbukti dapat mempengaruhi tingkat kepuasan klien dan manfaat audit bagi para pemangku kepentingan eksternal, sedangkan variabel Hubungan Auditor dengan Klien dan yang dipersepsikan klien dan Hubungan Asisten Auditor dengan Klien yang dipersepsikan klien tidak mempengaruhi kepuasan klien dan manfaat audit bagi para pemangku kepentingan eksternal di di Bank Perkreditan Rakyat seluruh Kota dan Kabupaten Bandung.
PENGARUH VARIABEL PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY Erfiansyah, Erfan; Kurnia, Ia

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.242 KB) | DOI: 10.31955/mea.v1i1.42

Abstract

Penelitian ini dilakukan untuk menguji pengaruh variabel Profitabilitas, Solvabilitas dan Opini Audit terhadap Audit Delay. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Tercatat di BEI periode 2013-2014 yang diterbitkan oleh BEI. Setelah melewati tahap purposive sampling, maka sampel yang layak digunakan sebanyak 41 Perusahaan Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Tercatat di BEI periode 2013-2014. Teknik analisis yang digunakan adalah regresi berganda dan uji hipotesis menggunakan Uji t untuk menguji koefisien regresi parsial serta Uji f untuk menguji pengaruh secara simultan dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal dan berdasarkan uji multikolinieritas, uji heterokedastisitas dan uji autokorelasi tidak ditemukan data yang menyimpang dari asumsi klasik, hal ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model persamaan regresi berganda. Dari hasil analisis menunjukkan bahwa Profitabilitas dan Opini Audit secara parsial berpengaruh berpengaruh terhadap Audit Delay pada level of signifikan kurang dari 5% sedangkan Solvabilitas berpengaruh namun tidak signifikan. Hasil Uji Anova menunjukan nilai F hitung 8.319 lebih besar dari F tabel yaitu sebesar 2.72 yang berarti secara simultan Profitabilitas, Solvabilitas dan Opini Audit berpengaruh terhadap Audit Delay.
PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI PADA KPP PRATAMA GARUT Rustandi, Rustandi; Erfiansyah, Erfan

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1678

Abstract

The purpose of this study was to test effect of the implementation of the e-Filling system on the Compliance of Personal Taxpayers with Internet Understanding as a Moderating Variable at KPP Pratama Garut. The sampling technique was carried out by accidental sampling technique. The population of this research is the individual taxpayers who are registered at KPP Pratama Garut and the respondents who are used as samples are 105 respondents. The data analysis method used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that the implementation of the e-filling system on taxpayer compliance had a positive effect on understanding the internet affecting the application of the e-filling system on taxpayer compliance.
Assistance with Business License Number Registration for Potential Village SME to Upgrade Sugiartiningsih, Sugiartiningsih; Dwi Larasati, Rizky; Suparjiman, Suparjiman; Yunan, Arief; Adnan, Saepul; Suarsa, Abin; Erfiansyah, Erfan; Kusumawati, Eni; Supriatna, Reren; Arum Kanti, Khaerani; Anandari Ladysta, Hilmiah
Altifani Journal: International Journal of Community Engagement Vol 4, No 2 (2024): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v4i2.8251

Abstract

Micro businesses, which are the backbone of the Indonesian economy, must be legalized so that they move up a class in improving the economic welfare of the people. To make this happen, government leadership through the empowerment function by creating PIRT for Micro Enterprises. As an initial stage, Micro Businesses must register their Business Identification Number (NIB) to increase consumer confidence and facilitate business transactions. The aim of PkM is to increase the legality of Micro Businesses in Rancatungku village in the culinary, grocery and service sectors through assistance with NIB registration. The PkM implementation method is a lecture to refresh partners about the benefits of NIB in capital, legal strength, increased production and marketing. Meanwhile, for assistance with NIB registration via Online Single Submissions (OSS), a question and answer method is used which is guided by the head of the UMBandung IPR Study Center and accompanied by the PkM head, students and village government representatives through good collaboration by dividing tasks and providing supporting infrastructure for laptops, cellphones and printers. The results of the assistance have resulted in the successful issuance of four NIB certificates for Micro Business actors in the culinary and grocery sectors. It is hoped that having an NIB certificate will motivate them to move up to a higher level in the trade and entrepreneurship sectors. The ease of implementing OSS in licensing services has encouraged other sectors such as BUMDES and student businesses to be registered with NIB.
ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN KUALITAS LAPORAN KEUANGAN DESA Erfiansyah, Erfan; Landarica, Bingky Aresia; Sa'adah, Fitriyani Nur
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Penelitian ini dirancang untuk mengeksplorasi variabel-variabel yang berdampak pada Kualitas Laporan Keuangan Desa di Desa Padalarang, yang berlokasi di Kecamatan Padalarang, Kabupaten Bandung Barat. Dalam riset ini, metode deskriptif kualitatif digunakan, dengan metode pengambilan data yang mencakup observasi, wawancara mendalam, serta dokumentasi. Hasil studi menunjukkan bahwa anggota perangkat desa yang secara langsung terlibat dalam pengelolaan Laporan Keuangan Desa menjadi partisipan kunci. Penelitian ini mengungkap bahwa beberapa faktor, termasuk Teknologi Informasi, Sumber Daya Manusia, dan Pengendalian Internal, berperan krusial dalam mempengaruhi Kualitas Laporan Keuangan Desa. Selain itu, penelitian ini menggarisbawahi signifikansi dari Faktor Pendidikan dan Pelatihan, terutama setelah aplikasi membantu penerapan Sistem Keuangan Desa oleh Perangkat Desa Padalarang. Ditemukan pula adanya diskrepansi dalam proses akuntabilitas yang diatur oleh PERMENDAGRI No. 113 Tahun 2014, dimana tidak semua warga Desa Padalarang menerima Laporan Realisasi Pertanggungjawaban.
The Influence of Earnings Volatility and Market Risk on Stock Prices Alfahira Nur Anggriani, Raden Dewanti; Ratia Pratiwi, Inugrah; Erfiansyah, Erfan
Greenation International Journal of Economics and Accounting Vol. 2 No. 4 (2024): Greenation International Journal of Economics and Accounting (December 2024 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i4.280

Abstract

Banks function as places for investors to invest their money, as well as places for consumers to save and obtain loans. The value of a bank can be seen from the circulating stock price. Because stock prices have the ability to represent the value of a bank. However, the stock prices of the Indonesian banking industry have declined in 2020–2022. The effect of the COVID-19 pandemic is the cause. In this case, it can be said that the company has failed to achieve its goal of optimizing shareholder welfare in order to provide high returns for investors. This study aims to examine the impact of market risk and income volatility on the stock prices of the banking industry in 2020-2022. The research method used is a quantitative method utilizing secondary data taken from financial statements and historical data published on the Indonesia Stock Exchange and Yahoo Finance. The sample size used consists of 34 banking sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. For the hypothesis in this study, it was tested using a multiple linear regression model. And for the analysis results in the research that has been conducted, it is stated that income volatility has a significant negative impact on stock prices, and likewise, market risk has a significant negative impact on stock prices.
ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN KUALITAS LAPORAN KEUANGAN DESA Erfiansyah, Erfan; Landarica, Bingky Aresia; Sa'adah, Fitriyani Nur
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Penelitian ini dirancang untuk mengeksplorasi variabel-variabel yang berdampak pada Kualitas Laporan Keuangan Desa di Desa Padalarang, yang berlokasi di Kecamatan Padalarang, Kabupaten Bandung Barat. Dalam riset ini, metode deskriptif kualitatif digunakan, dengan metode pengambilan data yang mencakup observasi, wawancara mendalam, serta dokumentasi. Hasil studi menunjukkan bahwa anggota perangkat desa yang secara langsung terlibat dalam pengelolaan Laporan Keuangan Desa menjadi partisipan kunci. Penelitian ini mengungkap bahwa beberapa faktor, termasuk Teknologi Informasi, Sumber Daya Manusia, dan Pengendalian Internal, berperan krusial dalam mempengaruhi Kualitas Laporan Keuangan Desa. Selain itu, penelitian ini menggarisbawahi signifikansi dari Faktor Pendidikan dan Pelatihan, terutama setelah aplikasi membantu penerapan Sistem Keuangan Desa oleh Perangkat Desa Padalarang. Ditemukan pula adanya diskrepansi dalam proses akuntabilitas yang diatur oleh PERMENDAGRI No. 113 Tahun 2014, dimana tidak semua warga Desa Padalarang menerima Laporan Realisasi Pertanggungjawaban.
Co-Authors Abin Suarsa Adnan, Saepul Alfahira Nur Anggriani, Raden Dewanti Anandari Ladysta, Hilmiah Arum Kanti, Khaerani Dwi Larasati, Rizky Kurnia, Ia Kusumawati, Eni Landarica, Bingky Aresia Ratia Pratiwi, Inugrah Rustandi Rustandi, Rustandi Sa'adah, Fitriyani Nur Sugiartiningsih, Sugiartiningsih Suparjiman, Suparjiman Supriatna, Reren Yunan, Arief