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All Journal SOROT: Jurnal Ilmu-ilmu Sosial JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Jurnal Pasar Modal dan Bisnis International Journal of Trends in Accounting Research Bima Journal : Business, Management and Accounting Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Minfo Polgan (JMP) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Journal of Applied Business and Technology Realible Accounting Journal International Journal of Trends in Accounting Research Jurnal Ekonomi, Manajemen, Akuntansi IJTIMA': Jurnal Pengabdian Masyarakat BAABU AL-ILMI: Ekonomi dan Perbankan Syariah

Febriansyah, Erwin

Universitas Satu

Author-ID : 2497506

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DUA MUARA KOTA MANNA TAHUN 2015-2017 Febriansyah, Erwin; Yulinda, Ade Tiara; Purnamasari, Diah
JURNAL EKOMBIS REVIEW Vol 7 No 2 (2019)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.524 KB)

The formulation of the problem in this study is how financial performance of Dua Muara of saving loan cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The purpose of this study is to determine financial performance of  simpan pinjam cooperative  in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The object of this researchis the Financial report of Dua Muara of saving loan cooperative in the city of manna in 2015-2017.  Data analysis technique used in this reseach  are quantitative  descriptive and interpretating of the data so that it can give Clear description under study Using financial formulation. The result of analysis trough financial report of Dua Muara of saving loan cooperative using financial are report good enough. So it can be conclude that financial performance of of Dua Muara of saving loan cooperative are good enough  but it is necessary to improve the calculation of the financial statement

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN NASABAH PENGGUNA CASH DEPOSIT MACHINE (CDM) (STUDI BNI SYARIAH CABANG KOTA BENGKULU) Febriansyah, Erwin; Ramayuniarti, Feby
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 2 (2016)
Publisher : Institut Agama Islam Bengkulu

The problems studied in this study, namely whether the factors that affect customer confidence in the user cash deposit machine. The purpose of this study is To determine what factors that affect customer confidence in the user cash deposit machine. This research has been done in November to complete. To solve the problem deeply and thoroughly, the researcher uses case study and field study method which is direct observation and interview to BNI Syariah customer using cash deposit machine, then the data is collected, described and analyzed for Answer the problem. From the results of this study concluded that the factors that influence customer service that is technology orientation, poor access speed in access network of CDM, reputation that is reputation of bank itself lack of socialization to usage of cash deposit macine to customer and perceived risk or risk There is still a lot in the use of cash deposit machine, so the customer's trust is still less to use cash deposit machine / CDM.Keywords: Cash Deposit Machine, Customer Trust

PENGARUH KEAHLIAN, INDEPENDENSI, KECERMATAN PROFESIONAL, DENGAN ETIKA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU Febriansyah, Erwin; Rasuli, M.; Hardi, Hardi
SOROT Vol 8, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This research was conducted using a survey method inInspectorate Bengkulu Province. This study aims to examine theinfluence of expertise, independence, due proffesional care, withethics as a moderating variable to quality auditor in the InspectorateBengkulu province. The population in this study was 6o auditors inInspectorate Bengkulu Province. The data was collected bydistributing kuesinoner to the 6o respondents, but only 55questionnaires that can be used in this study. Type of data used isprimary data with the method of data collection using questionnaires.Method of data analysis used in this study is multiple regression(multiple regression). These results indicate that the effect on thequality auditor expertise. Ethics can moderate the influence ofexpertise on audit quality. Independence has an influence on thequality of auditors. Ethics can moderate the impact on the quality ofauditor independence. Due proffesional care has an influence on thequality of auditors. Ethics can moderate the influence of dueproffesional care to quality auditor. The coefficient of determination(R2) of 0.672 illustrates that 67.2 % influenced by the quahty auditorexpertise, independence, due proffesional care, and ethics, while 32.8% is influenced by other variables.

PEMBERDAYAAN MASYARAKAT DESA PELANGKIAN MELALUI EDUKASI DAN LITERASI KEUANGAN PASAR MODAL MENUJU MASYARAKAT CERDAS BERINVESTASI Finthariasari, Meilaty; Febriansyah, Erwin; Pramadeka, Katra
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 3, No 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.763

Permasalahan yang terjadi di desa Pelangkian adalah kurangnya pemahaman masyarakat akan investasi bodong, sehingga masyarakat ini rentan menjadi sasaran pihak-pihak yang tidak bertanggung jawab yang ingin meraup keuntungan pribadi dengan cara menipu masyarakat yang tidak paham akan investasi. Hal ini terbukti dari penuturan Kades Desa Pelangkian, bahwa masyarakat Desa ini melaporkan sempat hampir menjadi korban penipuan investasi yang menawarkan keuntungan yang menggiurkan tanpa ada resiko.Dalam rangka mendukung program pemerintah memberantas investasi bodong dan meningkatkan jumlah investasi pasar modal di Indonesia, team pengabdian masyarakat akan mengadakan sosialisasi, edukasi, dan literasi tentang investasi legal yang ada di Indonesia. Adapun sasaran untuk diadakannya kegiatan saat ini adalah masyarakat Kabupaten Kepahiang Khususnya Desa Pelangkian. Tidak hanya sebatas sosialisasi dan pemahaman materi, team juga akan memberikan pengayaan berupa praktik investasi legal yang sangat terjangkau di pasar modal dan sangat menguntungkan untuk masyarakat karena akan dapat menambah penghasilan mereka.

ANALISIS PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Fadrul Fadrul; Kevin Lianto; Erwin Febriansyah; Suharti Suharti
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 1 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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The objective of this study is to analyze of profitability (return on assets), solvability (debt to asset ratio), liquidity (current ratio), company size and auditor reputation on audit report lag. The sampling technique used purposive sampling with research sample of 25 large trading companies listed on Indonesia Stock Exchange with an observation period of 5 years, from 2015 to 2019. The results show that profitability (return on assets) has an effect on audit report lag, meanwhile solvability (debt to asset ratio), liquidity (current ratio), company size and auditor reputation have no effect on audit report lag. Penelitian ini bertujuan untuk menganlisis bagaimana pengaruh profitabilitas (Return on Asset), Solvabilitas (Debt to Asset Ratio), Likuiditas (Current Ratio), Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Report Lag. Teknik pengambilan sampel menggunakan purposive sampling dengan sampel penelitian berjumlah 25 perusahaan perdagangan besar yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 5 tahun yaitu dari 2015 sampai dengan 2019. Hasil pengujian menunjukkan bahwa profitabilitas (Return on Asset) berpengaruh terhadap Audit Report Lag), sedangkan Solvabilitas (Debt to Asset Ratio), Likuiditas (Current Ratio), Ukuran Perusahaan dan Reputasi Auditor tidak berpengaruh terhadap Audit Report Lag.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENYALURAN KREDIT (STUDI KASUS BANK UMUM DI INDONESIA TAHUN 2014-2018) Fadrul Fadrul; Lily Susanti; Erwin Febriansyah
Bilancia : Jurnal Ilmiah Akuntansi Vol 3 No 4 (2019): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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The purpose of this research was to determine the influence of interest rate, Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return On Asset (ROA) towards banking credit distribution in Indonesia. Population in this research was all commercial banks that were located in Indonesia period 2014 to 2018, there were about 147 corporation. Sample of this research was determined by purposive sampling method so the total was 95 corporation. Data collection in this research were Badan Pusat Statistik (BPS) and Otoritas Jasa Keuangan (OJK) as the resources. Data analysis techniques were used in this reseach, were regression and hypothesis the using t-statistic. The result of this research indicated that interest rate, NPL, CAR and ROA had significantly influenced toward credit distribution. In the other hand, LDR had not significantly influenced toward credit distribution. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh suku bunga, Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Return On Asset (ROA) terhadap penyaluran kredit pada bank umum di Indonesia. Populasi dalam penelitian adalah bank umum yang ada di Indonesia dalam periode 2014-2018 yaitu sebanyak 147 perusahaan. Sampel penelitian ditentukan dengan metode yang berdasarkan kriteria sehingga jumlah sampel sebanyak 95 perusahaan. Pengumpulan data dalam penelitian ini diambil dari Badan Pusat Statistik (BPS) dan Otoritas Jasa Keuangan (OJK). Teknik analisis yang digunakan regresi linier berganda dan uji hipotesis menggunakan t-statistik. Dalam hasil penelitian ini menentukan bahwa suku bunga, NPL, CAR, dan ROA berpengaruh signifikan terhadap penyaluran kredit. Sedangkan LDR tidak berpengaruh signifikan terhadap penyaluran kredit.

PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI, DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA BENGKULU Erwin Febriansyah; Pemro Saputra; Fadrul Fadrul
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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This study aims to determine the effect of the use of information technology, user expertise and intensity of use on the quality of accounting information at Regional Work Units (SKPD) in Bengkulu City. The objects in this study were 25 SKPDs with 51 respondents. The data analysis technique used is using multiple linear regression analysis. The results showed that user expertise and user intensity had a significant effect on the quality of accounting information, while the use of information technology had no effect on the quality of accounting information at SKPD in Bengkulu City. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan teknologi informasi, keahlian pemakai dan intensitas pemakaian terhadap kualitas informasi akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) di Kota Bengkulu. Yang menjadi objek dalam penelitian ini yaitu sebanyak 25 SKPD dengan 51 orang responden. Teknik analisis data yang digunakan yaitu menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa keahlian pemakai dan intensitas pemakai berpengaruh signifikan terhadap kualitas informasi akuntansi sedangkan penggunaan teknologi informasi tidak berpengaruh terhadap kualitas informasi akuntansi pada SKPD di Kota Bengkulu.

IMPLEMENTASI KREDIT DAN RESIKONYA PADA LEMBAGA KEUANGAN MIKRO Erwin Febriansyah; Desinta Wulandari
Bilancia : Jurnal Ilmiah Akuntansi Vol 1 No 4 (2017): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.206 KB)

This study examines the implementation of credit to microfinance institutions of Savings and Loans Cooperative in Padang Lekat Kepahiang and Credit Risk faced by Micro Finance Institution of Savings and Loans Cooperative in Padang Lekat Kepahiang. The purpose of this research is to know credit implementation at micro finance institution Savings and Loan Cooperative in Padang Lekat Kepahiang and how credit risk of micro finance institution Savings and Loan Cooperative in Padang Lekat Kepahiang. The type of this research is descriptive qualitative, while the location of research in Padang Lekat Cooperative Kepahiang Regency. Data collection techniques use observation, interview and documentation. The results show that there are some risks that will occur in Padang Lekat Cooperative if there is bad credit ie the cooperative can close or have bankruptcy, the capital is reduced and the money can not be used to lend other customers so that little profit and not much can be loaned to customers who moreover, the effect is due to the risks of decreasing customer income due to crop failure, declining yield, death and illness. Penelitian ini mengkaji mengenai implementasi kredit pada lembaga keuangan mikro Koperasi Simpan Pinjam di Padang Lekat Kepahiang dan Resiko kredit yang dihadapi lembaga keuangan mikro Koperasi Simpan Pinjam di Padang Lekat Kepahiang. Tujuan penelitian ini untuk mengetahui implementasi kredit pada lembaga keuangan mikro Koperasi Simpan Pinjam di Padang Lekat Kepahiang dan bagaimana resiko kredit lembaga keuangan mikro Koperasi Simpan Pinjam di Padang Lekat Kepahiang. Jenis penelitian ini adalah deskriptif kualitatif, adapun lokasi penelitian di Koperasi Padang Lekat Kabupaten Kepahiang. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa terdapat beberapa resiko yang akan terjadi pada Koperasi Padang Lekat jika terjadi kredit macet yaitu koperasi bisa tutup atau mengalami kebangkrutan, modal berkurang dan uang tidak bisa digunakan untuk meminjamkan nasabah yang lainnya sehingga keuntungan sedikit dan tidak banyak yang bisa dipinjamkan kepada nasabah yang lainnya, efek tersebut diakibatkan oleh resiko pendapatan nasabah yang menurun karena gagal panen, hasil panen menurun, nasabah meninggal dan sakit.

ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DUA MUARA KOTA MANNA TAHUN 2015-2017 Erwin Febriansyah; Ade Tiara Yulinda; Diah Purnamasari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019)
Publisher : UNIVED Press

The formulation of the problem in this study is how financial performance of Dua Muara of saving loan cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The purpose of this study is to determine financial performance of simpan pinjam cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The object of this researchis the Financial report of Dua Muara of saving loan cooperative in the city of manna in 2015-2017. Data analysis technique used in this reseach are quantitative descriptive and interpretating of the data so that it can give Clear description under study Using financial formulation. The result of analysis trough financial report of Dua Muara of saving loan cooperative using financial are report good enough. So it can be conclude that financial performance of of Dua Muara of saving loan cooperative are good enough but it is necessary to improve the calculation of the financial statement

PENGARUH VARIABILITAS PERSEDIAAN, UKURAN PERUSAHAAN DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Empiris Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2017) Erwin Febriansyah; Ade Tiara Yulinda; Lina Rosalinda
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020)
Publisher : UNIVED Press

Erwin Febriansyah, Ade Tiara Yulinda, Lina Rosalinda; This study purposes to determine the effect of inventory variability and intensity, company size, on the selection of inventory assessment method. This research examined four independent variables namely inventory variability and intensity, companies size, its dependent variable was the FIFO method and the average method. Type of this research was quantitative research by using secondary data. Research population was all manufacturing companies listed on the Indonesia Stock Exchange of the 2014-2017. The sampling technique used purposive sample, with criteria and selected 41 unit analysis companies to be samples and multiplied by the number observation period are obtained 164 samples (41 companies x 4year). The method for data analysis used logistic regression by using SPSS 18.0. There were four research hypotheses; to examine the effect of inventory variability and intensity, companies size on the selection of inventory assessment methods. The result of study showed that inventory variability, companies size, do not affect on the selection of inventory valuation method. Meanwhile, intensity inventory affects the selection of inventory valuation methods and inventory variability and intensity, companies size together influence the selection of inventory valuation methods. Keywords: Inventory Variability, Company Size, Inventory Intensity, FIFO, Average

Co-Authors Anina Safitri Arina Azwani Azwani, Arina bima tri abiyyu Desi Febrianti Desinta Wulandari Dhayan, Hana Diah Purnamasari Esa Destiani Fadrul Fadrul Fadrul Fadrul Fadrul Fenti Sukma Riani Finthariasari, Meilaty Fraternesi Fraternesi Fraternesi Fraternesi Gina Lorenza Hana Dhayan Hanny Hafiar Hardi Hardi, Hardi Hardiansyah Hardianysah Herfianti, Meiffa Hernadianto, Hernadianto Imam Suyudi, Imam Irena Shannan Jessica Islamuddin Islamuddin Ivosine Pratiwi Katra Pramadeka Kevin Lianto L. Gaol, Teddy Rianto Lily Susanti Lina Rosalinda Linda, Selvi M. Rasuli Mamengko, Apfia Anatasia Martya, Chendy Meilaty Finthariasari Meilaty Finthariasari Mimelientesa Irman Muhammad Galy Njoman Ari Pribowo Muhammad Rifaldi Ebta Deta Muliawati Muliawati Nasution, Hilfa Mora Marito Nensi Yuniarti Nugroho J. Setiadi Nur Fadjrih Asyik Otes Suriana Pemro Saputra Pramadeka, Katra Puja indah paramitha Purnamasari, Diah Rakhel Fahreza Ramayuniarti, Feby Ranidiah, Furqonti Riva Andeka Rizky Amalia Putri Saibil, Defi Insani Setiorini, Hesti Silfi Lestari Sri Ekowati Suharti Teddy Rianto L Gaol Tiara Pratama Umi Mustika Yoanda, Reza Feby Yogi Bayu Pratama Yulinda, Ade Tiara Zulfikar Taqiuddin

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