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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 Journal of Islamic Finance and 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 Pembiayaan Kredit KUR Terhadap tingkat Pendapatan UMKM pada Bank BRI Syariah Kota Bengkulu Erwin Febriansyah; Melda Yunita; Hardiansyah Hardianysah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.2 No.1 Edisi Juni 2021
Publisher : Universitas Muhammadiyah Bengkulu

This study aimed at finding out the effect of Peopleâ€™s Business Credit (PBC) for credit financing on Small Micro Medium Enterprises (SMMEs) income levels. This study employed the Qualitative method.Â The type of study used primary data obtained directly in the field by distributing questionnaires to SMMEs that make PBC loans to BRI Syariah Bank Bengkulu city. The populations of this study were SMMEs which borrowed capital from BRI Syariah Bank Bengkulu city with a sample of 67 SMMEs selected by Random Sampling method, while for data analysis, the study applied simple linear regression analysis using test equipment, Simultaneous Test (F Test), Partial Test (Test T), Test the coefficient of determination (adjusted R2). The results of the study demonstrate that: PBC Credit Financing has contributed an effect on Income Levels of 0.00 <0.05. Therefore, it can be concluded that PBC credit financing has a positive effect on income levels. It is looked forward to further research is able to take more samples number so that the research carried out significantly reflects the trully state of the business people.Keywords : Financing or Credit, Income Level, SMMEs

ANALISIS PERBANDINGAN LIKUIDITAS SAHAM RETURN SAHAM DAN HARGA SAHAM SEBELUM DAN SESUDAH PENGUMUMAN PEMECAHAN SAHAM (STOCK SPLIT) (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI 2016-2019) Erwin Febriansyah; Fraternesi Fraternesi; Muhammad Rifaldi Ebta Deta
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.2 No.1 Edisi Juni 2021
Publisher : Universitas Muhammadiyah Bengkulu

The purpose of establishing a company is to seek maximum profit, one way to get investors is through the capital market. Because capital market investment is full of uncertainty or uncertain risk, investors need sufficient information in choosing a portfolio of shares to buy. One of the information that can be obtained by investors is the announcement of a stock split.The research objective was to determine the magnitude of the effect of stock splitting, in which the variables examined were trading liquidity, stock return and stock price. The data used in this study were conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) using 2016-2019 data. Total population as many as 77 companies, and a sample of 22 manufacturing companies. The sample selection technique used purposive sampling technique to collect data. The data analysis technique used was the pairwise difference test (T-test), using SPSS 21.0 software.With the data analysis technique using the paired difference test (T-test), the results of this study can be concluded before and after the stock split, there is a significant difference to the Trading Liquidity Variable sig 0.016, Stock Return sig 0.007, and Stock Price sig 0.000.Â Keywords: Stock split, Liquidity, Stock Return, Stock Price.

PENGENALAN MANAJEMEN KEUANGAN BAGI MASYARAKAT Rizky Amalia Putri; Erwin Febriansyah
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 2 No. 1 (2022): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

Kegiatan Kuliah Kerja Nyata (KKN) kali ini dilaksanakan di Kelurahan Padang Harapan, Kecamatan Gading Cempaka, Kota Bengkulu dengan mengambil tema “Pengenalan Manajemen Keuangan Bagi Masyarakat”. Kegiatan ini dimulai sejak tanggal 26 Agustus 2021 sampai dengan 26 September 2021 selama 30 hari. Terdapat tiga (3) jenis program kerja KKN yang dilaksanakan, yaitu kegiatan bidang keilmuan, bidang keagamaan, serta bidang tematik dan non tematik. Ketiga bidang program tersebut dijabarkan dalam 16 kegiatan. Kegiatan KKN ini dilaksanakan dengan tetap mengikuti protokol kesehatan diantaranya tidak menimbulkan kerumunan masyarakat, menggunakan masker, telah divaksinasi secara lengkap, dan dalam kondisi sehat. Terdapat beberapa permasalahan utama yang dapat diidentifikasi, diantaranya minimnya pengetahuan pengelolaan keuangan bagi UMKM dan Ibu Rumah Tangga, anak-anak belum mengenal makna uang dan penggunaannya, Rumah Sakit Umum Daerah (RSUD) membutuhkan acuan untuk pengembangan layanan sedangkan periode Renstra sebelumnya telah berakhir, adanya kesulitan anak sekolah dalam memahami materi pembelajaran di sistem pembelajaran jarak jauh (PJJ) atau daring. Permasalahan tersebut dibantu penyelesaiannya melalui kegiatan KKN diantaranya bimbingan penyusunan pembukuan sederhana bagi UMKM, pendampingan penyusunan Rencana Strategis RSUD, pelatihan pengelolaan keuangan bagi ibu rumah tangga, literasi keuangan bagi anak-anak, serta bimbingan belajar anak sekolah. Dengan adanya kegiatan KKN tersebut, masyarakat Kelurahan Padang Harapan terbantu mengatasi permasalahan yang ada. Kata Kunci: Manajemen, Keuangan, UMKM

PENGARUH PROMOSI, STORE ATMOSPHERE, DAN VARIASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN Meilaty Finthariasari; Sri Ekowati; Erwin Febriansyah
(JEMS) Jurnal Entrepreneur dan Manajemen Sains Vol. 1 No. 1 (2020): Januari
Publisher : UM. Bengkulu

This research aims to determine the effect of store atmosphere, promotions, and product variations on purchasing decisions (case study of Kampung Kecil Restaurant of Bengkulu City). The problem in this study was whether the store atmosphere, promotions, and product variations affect the purchasing decisions. There were 80 respondents as the samples taken by accident (accidental sampling). The data was collected by using the questionnaire. The analysis techniques used were multiple linear regression, coefficient of determination, and hypothesis testing. Based on the results of this research, it can be seen that the store atmosphere had a significant effect on the purchasing decision of the consumers in the Kampung Kecil restaurant because a significant value of 0.046 was lower than 0.05. The promotion had a significant effect on the purchasing decision of the consumers because a significant value of 0.015 was lower than 0.05. The Product variations also had a significant effect on the consumer of purchasing decision because a significant value of 0.00 was lower than 0.05. The coefficient of determination of R square was 0.721. It meant that the purchasing decision can be explained 72.1% by the independent variables namely the store atmosphere, promotion, and product variations. While the rest (100-72.1% = 27.9%) is affected by other factors that are not examined in this research. Keywords: Store Atmosphere, Promotions, Product Variations, and Purchasing Decisions

PENDAMPINGAN PENGELOLAAN ADMINISTRASI PERPUSTAKAAN PADA SMPS TAUTHIAH ARONGAN, KABUPATEN BIREUEN, PROVINSI ACEH Esa Destiani; Furqonti Ranindiah; Hesti Setiorini; Erwin Febriansyah; Zulfikar Taqiuddin
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 2 No. 2 (2022): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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

Kegiatan administrasi perpustakaan merupakan keseluruhan proses kegiatan yang dilakukan di perpustakaan dengan menggunakan fasilitas yang ada untuk memperlancar dan mempercepat tercapainya tujuan perpustakaan. Kegiatan harus dilakukan dengan terstruktur dan terencana, dimulai dari tahap perencanaannya seperti pengadaan buku-buku atau bahan informasi yang dibutuhkan.Hal tersebut dilakukan karena perpustakaan SMPS TAUTHIAH ARONGAN belum ada adimistrasi perpustakaanya yang mana seharusnya perpustakaan sekolah sudah punya pencatatan jumlah buku, peraturnan/tata-tertib, perpustakaan dan cara sistem pinjam meminjam buku di perpustakaan. Dengan adanya program kampus mengajar (MBKM) yang mana salah satu ruang lingkup kampus mengajar adalah dukungan sekolah dalam bidang administrasi dan manejerial sekolah. Kegiatan ini merupakan salah satu tindakan dan tujuan dari Kampus mengajar bersama MBKM untuk meningkatkan literasi dan numerasi di sekolah. Salah satu pusat literasi sekolah adalah perpustakaan maka dari itu kami mengoptimalkan pusat kontrol pada perpustakkan jika perpustaakkanya sudah tersusun administrasinya dengan bagus maka literasi juga akan meningkat. Keuntungan dari kegiatan ini adalah staf perpustakkan sudah bisa administrasi perpustakaan dan administasi perpustakkan sudah mudah di pahami oleh semua yang berkunjung di perpustakaan. Kata Kunci: Kampus Mengajar(MBKM), Administrasi perpustakaan,Smps Tauthiah Arongan

PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN KEAHLIAN AUDITOR TERADAP HASIL AUDIT PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN Gina Lorenza; Erwin Febriansyah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.2 Edisi Desember 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v3i2.2844

Judul penelitian ini adalah pengaruh pengalaman kerja, independensi, dan keahlian auditor terhadap hasil audit. Dalam penelitian ini, peneliti mengkaji hasil audit pada Badan Pengawasan Keuangan dan Pembangunan di Provinsi Bengkulu dengan menggunakan variabel bebas, yaitu pengalaman kerja, independensi, dan keahlian auditor terhadap hasil audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada BPKP di provinsi Bengkulu. Pengambilan sampel dilakukan dengan menggunakan metode sampling jenuh, dan jumlah sampel sebanyak 30 responden. Metode pengambilan data primer yang digunakan adalah kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa pengalaman kerja, indepensensi, dan keahlian auditor berpengaruh positif dan signifikan terhadap hasil audit. Secara simultan seluruh variabel independen tersebut berpengaruh positif dan signifikan terhadap kualitas audit. Peneliti menyarankan untuk penelitian di masa mendatang untuk menambah lebih banyak variabel dan untuk memperluas populasi. Kata kunci: Pengalaman Kerja, Independensi, Dan Keahlian Auditor Terhadap Hasil Audit

ABNORMAL RETURN AND TRADING VOLUME OF ACTIVITY ANNOUNCEMENT IN PROPERTY TAX AMNESTY IN INDONESIAN Fadrul Fadrul; Nur Fadjrih Asyik; Mimelientesa Irman; Irena Shannan Jessica; Erwin Febriansyah
Journal of Applied Business and Technology Vol. 1 No. 1 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

This study aims to analyze the impact of the tax amnesty announcement for 3 periods in Indonesian, namely in period 1 (28 June 2016 30 September 2016), period 2 (1 October 2016-31 December 2016) and period 3 (1 January 2017-31 March 2017). This study included 46 property companies listed on the Indonesian Stock Exchange. The data analysis technique used were event study to calculate the abnormal return and trading volume activity which was paired sample t-test. The results showed that there was no significant difference in abnormal return and trading volume activity before and after the tax amnesty announcement. This indicates that investors as capital market players consider this announcement information does not contain meaningful information for investors, hence, investors in the capital market do not react.

Fraud Detection of Financial Statements With Beneish M-Score Kompas100 Company (Empirical Study on the Indonesian Stock Exchange of Kompas100 Company in 2018-2020) Erwin Febriansyah; Silfi Lestari
Realible Accounting Journal Vol. 2 No. 1 (2022): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Purpose - The purpose of this study is to determine the percentage of Kompas100 companies on the Indonesia Stock Exchange in 2018-2020, Methods This study uses a qualitative approach. the population in this study were companies listed on the Indonesia Stock Exchange during the period 2018-2020 and the samples used in this study were 15 companies listed on the Indonesia Stock Exchange. Data Analysis Techniques using the Beneish M-Score. The variables in this study are (DSRI), (GMI), (AQI), (SGI), and (TATA). Finding The findings in this study are the 2018 there were 5 companies or 33.3%, in 2019 there were 12 companies or 80%, and in 2020 there were 7 companies or 46.6%, companies classified as non-manipulators had indications of not committing fraud. to financial statements. In 2018 there were 1 or 6.6%, in 2019 there were 0 or 0%, and in 2020 there were 3 companies or 20%, companies classified as manipulators had indications of committing fraud against financial statements. In 2018 there were 9 companies or 60%, in 2019 there were 3 companies or 20%, and in 2020 there were 5 companies or 33.3%, companies that are not classified as non-manipulators and manipulators are included in the gray company category.

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA TALANG BUAI KECAMATAN SELAGAN RAYA KABUPATEN MUKOMUKO Erwin Febriansyah; Riva Andeka; Hernadianto Hernadianto
Realible Accounting Journal Vol. 2 No. 2 (2023): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Penelitian ini dilakukan terkait dengan pertanggungjawaban pengelolaan Alokasi Dana Desa Tahun 2019 di Desa Talang Buai, Kecamatan Selagan Raya, Kabupaten Mukomuko. Penelitian ini didasari bagaimana akunabilitas dalam pemerintah desa melaksanakan tugas-tugas terkait dengan pengelolaan aloksi dana desa di desa talang buai kecamatan selagan raya sesuai dengan aturan yang berlaku sehingga transparansi dalam pengelolaan keuangan desa dapat terwujud. Faktor-faktor yang dipandang dalam aspek perencanaan, pelaksanaan, pertanggungjawaban, dan pengawasan menjadi tolak ukur dalam mengetahui sistem pengeloaan keuangan desa di desa talang buai. Subjek dalam penelitian ini adalah bagaimana tindakan, perilaku, motivasi pemerintah desa dan masyarakat desa dalam menyikapi dana yang diterima APBDes untuk pembangunan ataupun untuk kepetingan desa dalam mewujudkan desa yang sejahtera atas partisipasi bersama. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif dengan proses transformasi data penelitian dalam bentuk tabulasi. Hasil dari penelitian ini yaitu menunjukkan bahwa sistem akuntabilitas perencanaan dan pelaksanaan telah menerapkan prinsip transparansi dan akuntabilitas. Sedangkan pertanggung jawaban Alokasi Dana Desa (ADD) baik secara teknis maupun administrasi sudah baik, namun harus tetap mendapat atau diberikan bimbingan dari pemerintah daerah maupun camat.

The Influence Of Profitability, Liquidity, Solvency, Activities, And Company Size On Company Value (Empirical Study of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021) Puja indah paramitha; Erwin febriansyah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1275

This study aims to determine the effect of profitability, liquidity, solvency, activity and firm size on firm value. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange in 2019-2021. While the samples obtained were 28 companies. The technique of determining the sample using a purposive sampling technique, the research method is a quantitative method. This study uses the Package For Social Science Statistical Software (SPSS 22). The results showed that profitability had no effect on firm value with a significance value of 0.229> 0.05, solvency had no effect on firm value with a significance value of 0.0.243> 0.05, liquidity had no effect on firm value with a significance value of 0.525 > 0.05, activity has an influence on firm value with a significance value of 0.034 <0.05, and firm size has no effect on firm value with a significant value of 0.081 > 0.05, while simultaneously the independent variables affect the dependent variable with significant value 0.040 <0.05.

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 Gaol, Teddy Rianto L Gina Lorenza Hana Dhayan Hanny Hafiar Hardi Hardi, Hardi Hardiansyah Hardianysah Herfianti, Meiffa Hernadianto, Hernadianto Imam Suyudi, Imam Irena Shannan Jessica Islamuddin 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 Moh Zulkifly Hi Mallu Muhammad Rifaldi Ebta Deta Muliawati Muliawati Muliawati Nasution, Hilfa Mora Marito Nensi Yuniarti Njoman Ari Pribowo, Muhammad Galy 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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