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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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PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN MATA KULIAH PENGANTAR AKUNTANSI Erwin Febriansyah; Fraternesi Fraternesi; Anina Safitri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020)
Publisher : UNIVED Press

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman mata kuliah pengantar akuntansi studi pada mahasiswa akuntansi universitas muhammadiyah bengkulu. Metode pengambilan sampel dalam penelitian ini menggunakan sample random sampling. Sampel yang digunakan dalam penelitian ini adalah mahasiswa jurusan akuntansi universitas muhammadiyah bengkulu semester 4 dan 6 yang diambil secara random sampling berjumlah 82 mahasiswa. Alat uji yang digunakan untuk hipotesis adalah uji regresi logistik dan kemudian hasil uji tersebut di interprestasikan. Penelitian ini diharapkan dapat memberikan pengetahuan yang mendasar bagi perguruan tinggi dalam rangka meningkatkan pemahaman mata kuliah pengantar akuntansi fakultas ekonomi akuntansi universitas muhammadiyah bengkulu. Hasil penelitian menggunakan analisis regresi logistik menunjukkan kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap pemahaman mata kuliah pengantar akuntansi pada mahasiswa akuntansi universitas muhammadiyah bengkulu.

ANALISIS KARAKTERISTIK KUALITAS PRODUK PERBANKAN SYARIAH DALAM MEMPENGARUHI KEPUTUSAN MASYARAKAT MENJADI NASABAH DI BANK BNI SYARIAH Erwin Febriansyah; Fraternesi Fraternesi; Ivosine Pratiwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021)
Publisher : UNIVED Press

Peneltian ini mengkaji mengenai pengaruh kualitas produk,kualitas pelayanan dan tingkat kepuasan kepuasaan dalam mempengaruh keputusan masyarakat menjadi nasabah di bank BNI syariah kota Bengkulu. Tujuan penelitian ini adalah untuk menganalisis kualitas produk terhadap keputusan menjadi nasabah, untuk menganalisis kualitas pelayanan terhadap keputusan menjadi nasabah, untuk menganalisis tingkat kepuasan terhdap keputsan menjadi nasabah. Jenis penelitian ini adalah penelitian survei,yaitu penelitian yang mengumpulkan data langsung dari responden dengan menggunakan kuisoner dan item-item dari kuisoner biasanya berhubungan langsung dengan skala perilaku atau pendapat seseorang. Lokasi penelitian di Bank BNI Syariah Cabang kota Bengkulu yang beralamat di jalan jendral sudirman No. 41-43, Pintu Batu, Teluk Segara, kota Bengkulu. Teknik pengumpulan data menggunakan data primer dan data sekunder. Data primer, yaitu data yang diperoleh langsung dari nasabah yang memakai produk pada Bank BNI Syariah kota Bengkulu melalui penyebaran kuisoner. Sekunder adalah data yang dikumpulkan dari sumber-sumber dan literatur-literatur yang relevan dengan topik penelitian,dan menunjang data-data primer. hasil penelitian ini menunjukan, Kualitas produk berpengaruh positif dan signifikan terhadap keputusan menjadi nasabah di bank BNI syariah . Hal ini dibuktikan dengan hasil uji t menunjukkan nilai tsig0.002 ≤ 0,05. Ini berarti Ha diterima dan Ho ditolak. Kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan menjadi nasabah di bank BNI syariah. Hal ini dibuktikan dengan hasil uji t menunjukkan nilai tsig0.000 ≤ 0,05. Ini berarti Ha diterima dan Ho ditolak. Tingkat kepuasan berpengaruh positif dan signifikan terhadap keputusan menjadi nasabah di bank BNI Syariah pada calon nasabah pengguna produk bank BNI Syariah. Hal ini dibuktikan dengan hasil uji t menunjukkan nilai tsig sebesar 0.008 ≤ 0.05. Ini berarti Ha diterima Ho ditolak.Dengan demikian, hipotesis penelitian yang telah dilakukan terbukti dinyatakan dengan adanya pengaruh positif dan signifikan antara variabel kualita sproduk, kualitas pelayaan, tingkat kepuasan terhadap keputusan menjadi nasabah di bank BNI Syariah kota Bengkulu. Kata Kunci : kualitas produk, kualitas pelayanan ANALYSIS OF QUALITY CHARACTERISTICS OF SHARIA BANKING PRODUCTS IN AFFECTING COMMUNITY DECISION TO BECOME A CUSTOMER AT BNI SYARIAH BANK BENGKULU CITY ABSTRACT This study examines the effect of product quality, service quality and satisfaction level of satisfaction in influencing the community's decision to become a customer at the BNI Syariah Bank of Bengkulu. The purpose of this study is to analyze the quality of the product to the decision to become a customer, to analyze the quality of service to the decision to become a customer, to analyze the level of satisfaction with the decision to become a customer. This type of research is survey research, namely research that collects data directly from respondents using questionnaires and items from questionnaires are usually directly related to the scale of a person's behavior or opinion. As for the research location on Jalan Sudirman No. 41-43, Pintu Batu, Teluk Segara, City of Bengkulu. data collection techniques using primary data and secondary data. Primary data, namely data obtained directly from customers who use products at Bank BNI Syariah Kota Bengkulu through questionnaire distribution. Secondary data is collected from sources and literature relevant to the research topic, and supports primary data. the results of this study indicate, product quality has a positive and significant effect on the decision to become a customer at BNI syariah bank. This is evidenced by the results of the t test showing the value of tsig0.002 ≤ 0.05. This means that Ha is accepted and Ho is rejected. Service quality has a positive and significant effect on the decision to become a customer at BNI syariah bank. This is evidenced by the results of the t test showing the value of tsig0,000 ≤ 0.05. This means that Ha is accepted and Ho is rejected. The level of satisfaction has a positive and significant effect on the decision to become a customer at BNI Syariah bank for prospective customers using BNI Syariah bank products. This is evidenced by the results of the t test showing the tsig value of 0.008 ≤ 0.05. This means that Ha is accepted by Ho.Thus, the research hypothesis that has been carried out is proven to be stated by the positive and significant influence between product quality variables, quality of service, level of satisfaction with the decision to become a customer in the BNI Syariah bank in Bengkulu city. Keywords: product quality, service quality

PENGARUH STORE’S ATMOSPHERE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN NICK COFFEE Ade Tiara Yulinda; Erwin Febriansyah; Fenti Sukma Riani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021)
Publisher : UNIVED Press

This study aims to determine the effect of store's atmosphere and product quality on purchasing decisions Nick Coffee Consumers in Bengkulu City. This research is a quantitative study with a sample of 100 respondents, using accidental sampling technique . Data collection techniques using observation and questionnaires. Data analysis techniques using classical assumption test, multiple linear regression, coefficient of determination (R2) and hypothesis testing. The results of this study can be seen from the multiple linear regression test with calculations are performed using SPSS, the comparison between the (n-k-1) = 100-2-1 = 97 (1.9826).) . From the results of hypothesis testing that Store's Atmosphere (X1) has a positive effect on purchasing decisions on Nick Coffee consumers in Bengkulu City , with T test results showing a significance value of 0,000 <0.050 and Product Quality (X2) has a positive effect on purchasing decisions on Nick Coffee City consumers Bengkulu , with the T test results showing a significance value of 0,000 <0.050 . Testing the hypothesis of the T test and F test shows that the Store's Atmosphere and Product Quality have a significant effect on purchasing decisions with a significance level <0.05. This means that Ho was refused Ha was accepted. In other words Store's Atmosphere and Product Quality have a significant effect both partially and jointly on purchasing decisions at Nick Coffee Bengkulu City . This is evidenced by the f test showing a significance value of 0.000 <0.05.

Analisis Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit (Studi Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018) Erwin Febriansyah; Ade Tiara Yulinda; Nensi Yuniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

The purpose of this study was to determine the effect of NPL, ROA, ROE, LDR on lending to conventional commercial banks listed on the Indonesian stock exchange. The population in this study is conventional commercial banks listed on the Indonesian stock exchange in the 2014-2018 period, namely 41 companies. The research sample was determined by a method based on criteria so that the number of samples was 20 companies. Data collection in this study was taken from the financial statements of each company. The analysis technique used was multiple linear regression and hypothesis testing f and t-statistics. In the results of the research partially ROE has a significant effect on lending. NPL, ROA and LDR have no significant effect on lending. Meanwhile, Simultaneously NPL, ROA, ROE, LDR have a significant effect on lending.

PENGARUH SOLVABILITAS, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Otes Suriana; Fraternesi Fraternesi; Erwin Febriansyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Company value is the price that prospective buyers are willing to pay if the company is sold. Company value is defined as market value. Because the value of the company can provide maximum prosperity for shareholders if the company's stock price increases. The higher the stock price, the higher the shareholder prosperity. This study aims to find out how much influence solvency, profitability, and liquidity have on firm value. The data used in this study are secondary data obtained from the financial statements of manufacturing companies listed on the Stock Exchange in the 2016-2018 period. The sampling technique used was purposive sampling. The number of companies sampled in this study were 35 companies so that the total sample of the study was 105 observations. The data analysis method used is multiple linear regression analysis. The results of this study are still many variables outside the study that can explain the value of the company. The coefficient of determination is 0.495, which means 49.5% of the company's value is influenced by these variables, while the rest is explained by other variables. Based on the results it can be concluded that solvency, profitability, and liquidity have a significant effect on firm valueKeywords: Solvency, Profitability, Liquidity, and Firm ValueÂ

Pengaruh Pengungkapan Akuntansi Lingkungan dan Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Erwin Febriansyah; Rakhel Fahreza
Jurnal Pasar Modal dan Bisnis Vol 2 No 2 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v2i2.44

Purpose - The purpose of this study is to find out the importance of environmental accounting disclosures, the GCG mechanism proxied by the board of commissioners, the Board of Directors and the Audit committee on the financial performance of companies listed on the Indonesia Stock Exchange. Methods - This study uses a quantitative approach. the population in this study were companies listed on the Indonesia Stock Exchange during the period 2016-2018 and the samples used in this study were 22 companies listed on the Indonesia Stock Exchange. Data Analysis Techniques using Descriptive Statistics, Test classic assumptions, Analysis of Multiple Regression Equations, Hypothesis Testing and Determination Coefficient Testing (R-Squares). Finding - the findings in this study are the disclosure of environmental accounting has a positive influence and GCG Mechanism which is proxied by the board of commissioners and the audit committee has a negative effect and the board of directors has no influence on financial performance. still a small number of samples and objects in determination

Analisis Perbedaan Abnormal Return Sebelum dan Sesudah Pemilihan Presiden Tahun 2019 pada Saham LQ45 yang Terdaftar di Bursa Efek Indonesia Erwin Febriansyah; Furqonti Ranidiah; Umi Mustika
Jurnal Pasar Modal dan Bisnis Vol 3 No 1 (2021)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v3i1.56

Purpose – the purpose of this study is to out the difference in abnormal returns before and after the 2019 presidential election on LQ45 stock listed on the the Indonesia stock Exchange. Methods – this study uses event studies, observing the average abnormal returns for 10 days before the event date , and 10 days after the 2019 presidential election. Data used in this study include the stock price, daily closing, stock index. Return expectations using a market-adjusted model. The sample used is stocks that are included in the LQ-45 list on the Indonesia Stock Exchange. The data analysis technique used to answer the research hypothesis is a paired sample t-test. Finding – the finding in this study are Based on the analysis of paired samples t-test test results show that there is no significant difference in abnormal returns before and after the presidential election event. This is evidenced from the results of paired sample t test testing with a significance level of 0.589 greater than the level of significance that has been set at 0.05.

THE EFFECT OF MUDHARABAH, MUSYARAKAH AND MURABAHAH FINANCE ON THE PROFITABILITY OF SHARIA GENERAL BANKS IN INDONESIA IN 2013-2017 Yogi Bayu Pratama; Erwin Febriansyah
BIMA Journal (Business, Management, & Accounting Journal) Vol 1, No 1 (2020)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.1.1.49-60

This study aims to analyze the effect of mudharabah, musyarakah and murabahah financing on the level of profitability at Islamic Commercial Banks in Indonesia using the Return on Assets (ROA) ratio. The research method used is descriptive quantitative research approach and case studies at Islamic Commercial Banks in Indonesia. The type of data obtained from this research is secondary data based on the results of Sharia Commercial Bank financial reports which include BCA Syariah, BNI Syariah, BRI Syariah, Mandiri Syariah Bank, Syariah Bukopin and Muamalat Bank during the 2013-2017 period. Sources of data obtained through the results of publications from the relevant Islamic Commercial Bank and through the official website of each bank. The analytical tool used is multiple linear regression analysis.The results showed that Mudharabah and Mutanaqisah financing had a significant influence on ROA levels while financing for Murabahah had an insignificant effect on the partial ROA level. Simultaneously, this Mudharabah, Mutanaqisah and Murabahah financing has a significant influence on the level of ROA

Corporate Social Responsibility Disclosure: A Determinant Analysis (Case Study Manufacturing Companies Listed on the Indonesia Stock Exchange) Meilaty Finthariasari; Erwin Febriansyah; Katra Pramadeka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

This study aims to determine the effect of environmental performance, audit committee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on Indonesian Stock Exchange in 2017-2019. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2017-2019. The analytical method for this study uses multiple regression analysis with SPSS 16. The result of this study showed that environmental performance and company size has positive effect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.

PEMBERDAYAAN MASYARAKAT DESA PELANGKIAN MELALUI EDUKASI DAN LITERASI KEUANGAN PASAR MODAL MENUJU MASYARAKAT CERDAS BERINVESTASI Meilaty Finthariasari; Erwin Febriansyah; Katra Pramadeka
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.

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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