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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
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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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 | Full PDF (330.058 KB)

Abstract

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.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi Pada Perusahaan KOMPAS100 Periode 2018-2020) Erwin Febriansyah; Tiara Pratama; Fadrul
Realible Accounting Journal Vol. 3 No. 1 (2023): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v3i1.561

Abstract

This study aimed to determine the effect of corporate social responsibility disclosures consisting of CSR-Economic, CSR-environmental, and CSR-social disclosures in companies included in the KOMPAS100 index on the Stock Exchange. The population of this study amounted to 100 companies, conducted a sample selection by using purposive sampling technique. The sample was24 companiesthat selected by certain considerations. The data collection techniques was obtained through documents of the website (www.idx.co.id) and the official website of each company. The data were analyzed by using the Ttest and F test. The research results show that (1) CSR-Economy as measured by CSRDI-Economy in the disclosure of corporate social responsibility has a significant effect on stock prices (2) CSR-Environment as measured by CSRDI-Environment in the disclosure of Corporate Social Responsibility does not have a significant effect on stock prices, (3) CSR-Social as measured by CSRDI-Social in the disclosure of Corporate Social Responsibility has no significant effect on stock prices, (4) and simultaneous disclosure has no significant effect on stock prices. Keywords: Stock Price, Corporate Social Responsibility, CSR-Economy, CSR Environment, and CSR-Social.
Balanced Scorecard Analysis To Assess The Performance Of Tirta Hidayah Regional Public Company (Perumda), Bengkulu City bima tri abiyyu; Erwin Febriansyah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4329

Abstract

Measuring company performance is important in a company, both government and private agencies, because by measuring performance it can be seen the effectiveness of strategy determination and its implementation. The aim of the research is to analyze and describe the performance of Perumda Tirta Hidayah Bengkulu City by using the balanced scorecard method.This research was conducted at the office of Perumda Tirta Hidayah Hibrida Street 15 No. 81 Sidomulyo Village, Gading Cempaka District, Bengkulu City. The research instrument uses the Balanced Scorecard developed by BPPSPAM (2013), namely financial aspects, operational aspects, service aspects and HR aspects in 2021-2022. Data collection through documentation, observation and literature study and data analysis using quantitative descriptive analysis method.The results of the study revealed that the performance of Perumda Tirta Hidayah Bengkulu City using the balanced scorecard method in 2022 was in the healthy category (3.33) and in 2021 in the healthy category (3.17). The financial aspect with three indicators (cash ratio, collection effectiveness and solvency) has good performance, and two indicators (ROE and operating ratios) have poor performance. The service aspect with three indicators (technical service coverage, complaint settlement rate and customer water quality) has good performance, and two indicators (subscriber growth and domestic water consumption) have poor performance. The operational aspect has three indicators (production efficiency, service operating hours and customer water pressure) performing well, and two indicators (water loss rate and water meter replacement) performing poorly. The HR aspect with two indicators (the ratio of the number of employees and the training and education staff ratio) performs well, and one indicator (training costs to personnel costs) performs poorly. Keywords : Balanced Scorecard, Company Performance, Perumda Tirta Hidayah
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 Jurnal Indonesia

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

Abstract

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.
PENGARUH PROFITABILITAS, LIKUIDITAS, PENILAIAN PASAR DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGE DI BEI PADA TAHUN 2019-2021: Indonesia Linda, Selvi; Febriansyah, Erwin
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3693

Abstract

ABSTRAK Selvi Linda, Pengaruh Profitabilitas, Likuiditas, Penilaian Pasar dan Ukuran Perusahaan terhadap Return Saham Perusahaan Food and Beverage di BEI tahun 2019-2021. Pembimbing: Erwin Febriyansah S.E., M. Ak Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, penilaian pasar dan ukuran perusahaan terhadap return saham. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur food and beverage yang terdaftar di bursa efek indonesia tahun 2019-2021. Sedangkan sampel yang diperoleh adalah 23 perusahaan. Teknik penentuan sampel menggunakan teknik purposive sampling, metode penelitian adalah metode kuantitatif. Penelitian ini menggunakan Software Statistik Package for Social Science (SPSS 25). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap return saham dengan nilai signifikansi 0.010<0.05, likuiditas tidak berpengaruh signifikan terhadap return saham dengan nilai signifikansi 0.893>0.05, penilaian pasar tidak berpengaruh signifikan terhadap return saham dengan nilai 0.653>0.05, dan ukuran perusahaan berpengaruh signifikan terhadap return saham dengan nilai signifikansi 0.021<0.05. Kata Kunci: Profitabilitas, Likuiditas, Penilaian Pasar, Ukuran Perusahaan, Return Saham
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERINVESTASI PADA GENERASI MILENIAL DI KOTA BENGKULU Febriansyah, Erwin; Yoanda, Reza Feby
Realible Accounting Journal Vol. 3 No. 2 (2024): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v3i2.586

Abstract

Abstrak Semakin banyak ilmu yang didapatkan mengenai investasi baik itu melalui pembelajaran maupun sosialisasi dari pasar modal maka semakin besar keinginan seseorang dalam melakukan investasi di pasar modal. Penelitian ini bertujuan untuk menguji pengaruh pengetahuan investasi, kemajuan teknologi dan persepsi risiko terhadap minat berinvestasi pada generasi milenial di Kota Bengkulu. Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Bengkulu dijadikan sebagai subjek penelitian, dengan pendekatan purposive sampling dengan jumlah sampel 62 responden. Metode pengumpulan data dengan menyebarkan kuesioner online. Temuan penelitian ini dapat disimpulkan melalui penggunaan teknik analisis data regresi berganda bahwa variabel pengetahuan investasi, kemajuan teknologi, dan persepsi risiko semuanya berpengaruh positif dan signifikan terhadap minat investasi.
PENGENALAN PASAR MODAL SEBAGAI IMPLEMENTASI EKONOMI PADA PELAJAR DI KOTA PONTIANAK Erwin Febriansyah; Arina Azwani; Hana Dhayan; Teddy Rianto L Gaol
JURNAL PENGABDIAN MASYARAKAT: IJTIMA' Vol. 1 No. 2 (2024): Oktober 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2024.19158

Abstract

Kegiatan pengabdian kepada masyarakat mengenai pengenalan pasar modal sebagai implementasi kegiatan ekonomi kepada para pelajar yaitu bentuk peningkatan literasi keuangan dari Kampus Satu University Pontianak dengan memberikan pemahaman dasar tentang pasar modal, investasi, dan manajemen keuangan kepada pelajar, sehingga mereka dapat membuat keputusan keuangan yang lebih bijaksana di masa depan. Dilaksanakan Pada Rabu, 28 Agustus 2024 yang berbentuk workshop pengenalan pasar modal kepada siswa/siswi SMKN 3 Pontianak. Hasil analisis menunjukkan bahwa kegiatan pengabdian tentang pengenalan pasar modal pada pelajar di Kota Pontianak memiliki dampak positif yang signifikan. Data kuantitatif menunjukkan peningkatan pengetahuan dan minat berinvestasi, sementara data kualitatif menggambarkan pengalaman belajar yang menarik dan interaksi aktif selama program. Secara keseluruhan, program ini tidak hanya berhasil meningkatkan literasi keuangan di kalangan pelajar, tetapi juga mendorong kesadaran sosial dan minat yang lebih besar dalam dunia investasi. Ini menjadi landasan yang kuat untuk pelaksanaan program-program serupa di masa mendatang.
The Role Of Oic Countries In The Development Of The Dinar Dirham As An Alternative To World Currency Erwin Febriansyah; Arina Azwani; Teddy Rianto L Gaol
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6054

Abstract

Islamic Organization Cooperation has been doing it for a long time agreement Work The same economy trade . OIC has 57 member countries, one of which is Indonesia system mark swap floating free . Exchange rate is something matter important thing to do noticed by everyone government Because every movement appreciation and depreciation mark swap influence economy a country. Phenomenon weakening mark commodity the current dollar currency This become the strongest currency in the world becomes opportunity for Islamic countries to developing Dinars and Dirhams because own mark physical and value intrinsic ones are not changed from formerly . Stability level a country 's currency only can materialized If commodities and values eye the money No changed or not can affected by turmoil economy or geopolitics in the world. With use Vector Error Correction Model (VECM) approach for test possibility the role of OIC countries in application of Dinar Dirham as world alternative currencies . The result show response inflation to mark swap seen that mark always exchange​ is on the equilibrium line from period 1 to 10 though happen inflation in the period secondly , meaning Dinar and Dirham currencies are not can influenced by inflation.
The Influence Of Technological Advances, Management Knowledge, And User Participation In The Development Of Accounting Information Systems Febriansyah, Erwin; Martya, Chendy; Azwani, Arina; Suyudi, Imam
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1 (2025): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i1.676

Abstract

The development of Accounting Information Systems (AIS) has become a major focus in responding to the increasingly complex dynamics of modern business. This study aims to investigate the factors that influence the success of AIS development in the current industrial context. The research method used is a survey with a questionnaire distributed to managers and accounting professionals in various companies. Data analysis was carried out using multiple regression to evaluate the relationship between independent variables (technological progress, management knowledge, and user participation) with the dependent variable (success of AIS development).The results of the study indicate that technological progress adopted by the company, the level of management knowledge in integrating AIS with business strategy, and active user participation significantly contribute to the success of AIS development. Further regression analysis shows that there is a significant interaction between technological progress and user participation, indicating the importance of strategic integration between technology and human factors in AIS development.This study has significant implications for both practitioners and academics. For practitioners, these findings highlight the importance of managing organizational change and increasing user participation in maximizing the benefits of AIS technology investments. For academics, this study provides new insights in expanding management theory related to technology integration in accounting information systems.
Performance Evaluation of Mutual Funds in Indonesia: An Analysis of Risk-Adjusted and Market Timing L. Gaol, Teddy Rianto; Setiadi, Nugroho J; Azwani, Arina; Febriansyah, Erwin
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.15028

Abstract

This research investigates the performance of 38 Indonesian mutual funds, consisting of 21 fixed income funds and 17 equity funds, from August 2017 to May 2025. The evaluation employs various risk-adjusted performance measures, including the Sharpe ratio and Jensen’s alpha, as well as market timing analysis using the Treynor-Mazuy and Henriksson-Merton models. The results indicate that fixed income funds posted a higher average monthly return (0.34%) than both equity funds (0.08%) and the market index (0.30%). Notably, the risk-free rate (0.45%) surpassed the returns of all fund categories and the market. Performance analysis reveals that only 10 funds outperformed the market based on the Sharpe ratio, and just one fund recorded a statistically significant positive Jensen’s alpha. Similarly, market timing evaluation identified only one fund with a significant positive coefficient, suggesting effective market timing ability. These findings are consistent with the Efficient Market Hypothesis, implying that most Indonesian mutual funds are unable to consistently generate superior risk-adjusted returns or exhibit strong market timing skills. The study provides relevant insights for investors and fund managers regarding mutual fund selection and performance expectations in Indonesia. However, the research acknowledges limitations in sample size and scope, recommending that future studies include broader samples, longer observation periods, and additional explanatory variables to enrich the understanding of mutual fund performance in the Indonesian capital market.
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