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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 JURNAL EDUCATION AND DEVELOPMENT Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian Masyarakat Bumi Raflesia Community Engagement and Emergence Journal (CEEJ) 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 Minfo Polgan (JMP) Jurnal Multidisiplin Dehasen (MUDE) 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 Management, Economic, and Accounting JUDIKAT: Jurnal Pengabdian Kepada Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Journal of Islamic Finance and Accounting Research Jurnal Ekonomi, Manajemen, Akuntansi IJTIMA': Jurnal Pengabdian Masyarakat BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Penelitian IPTEKS Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Febriansyah, Erwin
Universitas Satu
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DETERMINAN KUALITAS LAPORAN KEUANGAN PADA OPD KABUPATEN LANDAK Febriansyah, Erwin; Muliawati, Muliawati; Nasution, Hilfa Mora Marito; Dhayan, Hana
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol. 14 No. 2 (2025): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v14i2.97400

Abstract

This research was conducted to analyze the influence of the use of information technology, the quality of human resources and work experience on the quality of financial. The theories used in this research are agency theory and decision-use theory. This type of research is quantitative research. The sample used in this research was state civil servants (ASN) who were involved in the process of preparing financial reports for regional apparatus organizations (OPD) in Landak Regency. Hypothesis testing uses an analysis method with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) with WarpPLS 8.0 software. The results of this research show that the use of information technology, quality of human resources, and work experience has a significant effect on the quality of reports with a positive effect on the use of information technology and the quality of human resources, work experience has a negative effect on the quality of financial reports.
ANALISIS RASIO KEUANGAN PADA PT ANTAM TBK PERIODE 2020-2025 Erwin Febriansyah; Moh Zulkifly Hi Mallu; Nasution, Hilfa Mora Marito; Muliawati; Gaol, Teddy Rianto L
Journal Of Islamic Finance And Accounting Research Vol. 5 No. 1 FEBRUARI (2026): JAFAR 2026
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2026.27223

Abstract

Analisis rasio keuangan merupakan metode penting untuk menilai kinerja keuangan perusahaan melalui perbandingan antar pos-pos laporan keuangan seperti neraca, laporan laba rugi, dan arus kas. Analisis ini mengukur aspek penting seperti efisiensi, likuiditas, solvabilitas, profitabilitas, dan aktivitas perusahaan. Fungsi utama analisis rasio adalah memberikan informasi bagi manajemen dalam mengambil keputusan strategis, bagi investor dalam menilai kelayakan investasi, dan bagi kreditur dalam menilai kemampuan perusahaan memenuhi kewajiban utangnya. Penelitian ini fokus pada PT Aneka Tambang Tbk (ANTAM), sebuah perusahaan pertambangan yang memiliki peran strategis nasional, terutama dalam konteks dinamika ekonomi global dan kebijakan pemerintah periode 2020–2025. Analisis meliputi empat kategori rasio keuangan utama yaitu likuiditas, profitabilitas, solvabilitas, dan aktivitas. Hasil penelitian memberikan gambaran menyeluruh tentang kinerja keuangan ANTAM dalam menghadapi berbagai tantangan pasar dan kebijakan, sekaligus mengisi kekosongan penelitian terhadap perusahaan pertambangan di Indonesia. Temuan ini diharapkan dapat menjadi dasar evaluasi dan perencanaan keuangan perusahaan di masa depan.
Analysis Of The Application Of Government Accounting Standards To Fixed Assets And Its Impact On Audit Opinions Chendy Martya; Erwin Febriansyah; Muliawati Muliawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9078

Abstract

This study aims to explain the causes behind the analysis of the implementation of Government Accounting Standards, Fixed Asset Reporting, and Internal Control Systems, and their implications for the audit opinion on the financial statements of the Kubu Raya Regency Government. This research adopts a qualitative approach. Data collection was conducted through interviews with the Head of the Accounting and Reporting Division of the Regional Financial and Asset Management Agency. The findings reveal that the application of government accounting standards in the financial audit opinion issued by the Audit Board of Indonesia (BPK), particularly in the area of asset recognition, remains problematic. Several assets have not yet been recognized due to the absence of ownership documentation, unrecorded outstanding local tax receivables, errors in budget planning, incomplete ownership records, and insufficient detail in the recording of fixed asset specifications in the inventory cards. The Regional Inspectorate and the Financial and Development Supervisory Agency, as the Government Internal Supervisory Apparatus (APIP), are encouraged to enhance oversight and provide assistance to the local government in implementing Government Accounting Standards (SAP), fixed asset governance, and the Integrity Assessment Survey. Strengthening these areas is expected to minimize findings during financial audits conducted by the Audit Board of Indonesia.
The Effect Of Earnings Management, Dividend Policy, And Retained Earnings In Improving The Financial Performance Of LQ45 Companies Erwin Febriansyah; Karen Jayanti; Rona Naula Oktaviani; Fadrul Fadrul
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9209

Abstract

This study aims to analyze the influence of earnings management, dividend policy, and retained earnings on the financial performance of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research adopts a quantitative approach using panel data regression analysis with the Fixed Effect Model estimation method. The sample consists of 14 companies that consistently appear in the LQ45 index and provided complete financial reports throughout the study period. The results indicate that earnings management, dividend policy, and retained earnings simultaneously have a significant effect on financial performance. Partially, dividend policy and retained earnings have a positive and significant influence, while earnings management does not significantly affect financial performance. These findings highlight the importance of effective dividend and retained earnings management in enhancing a company's financial performance, while manipulative earnings management practices do not contribute meaningfully to sound financial achievement.
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.
LITERASI PENGELOLAAN KEUANGAN PRIBADI BERBASIS PLATFORM DIGITAL BAGI GURU SMA SE-KOTA PONTIANAK DAN KABUPATEN KUBU RAYA Erwin Febriansyah; Muliawati; Nasution, Hilfa Mora Marito; Gaol, Teddy Rianto L; Zultami, Sy Ilham; Lijanto, Callysta Angelica; Fadlila, Khaaiz Zulaal; Nazieh, Laazuardi; Winata, Valentino Chandra
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2026): April
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2026.27828

Abstract

A digital platform-based personal financial management literacy activity is an effort to improve individuals' understanding and skills in managing finances effectively in the digital era. This activity was held on February 26, 2026, at Satu University, involving public and private high school teachers in Pontianak City and Kubu Raya Regency. Participants came from various schools, including Imanuel High School, Paulus High School, Bina Mulia High School, and State High School 04. The activity's implementation methods included material delivery, interactive discussions, and simulations of using digital platforms for personal financial management. The results showed an increase in participants' understanding of financial management, particularly in budget planning, financial recording, and the use of digital applications for financial monitoring. This activity had a positive impact on increasing teachers' awareness and skills as agents of financial literacy, which is expected to be transferred to students in the school environment.
PENGENALAN PASAR MODAL SEBAGAI IMPLEMENTASI EKONOMI PADA PELAJAR DI KOTA PONTIANAK Erwin Febriansyah; Azwani, Arina; Dhayan, Hana; Gaol, Teddy Rianto L
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 2 (2024): Oktober
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.
PELATIHAN PENENTUAN HARGA POKOK PRODUKSI DAN STRATEGI PENETAPAN HARGA Erwin Febriansyah; Dhayan, Hana; Martya, Chendy; Azwani, Arina; Gaol, Teddy Rianto L; Pascasia, Risma Carla Lydia; Lestari, Fennika Ayu; Zultami, Sy Ilham
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2025): April
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2025.21752

Abstract

Penentuan harga pokok produksi dan strategi penetapan harga merupakan elemen krusial dalam keberlanjutan usaha, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Namun, banyak UMKM yang masih menghadapi kesulitan dalam menghitung harga pokok produksi secara akurat dan menetapkan harga jual yang optimal. Pelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta dalam menentukan harga pokok produksi serta menerapkan strategi penetapan harga yang sesuai dengan kondisi pasar. Metode pelatihan melibatkan pendekatan teoritis dan sstudi kasus berbasis permasalahan nyata yang dihadapi oleh pelaku usaha. Hasil evaluasi menunjukkan bahwa setelah mengikuti pelatihan, peserta mengalami peningkatan pemahaman dalam menghitung harga pokok produksi dan mampu mengadopsi strategi penetapan harga yang lebih efektif. Implikasi dari pelatihan ini adalah pentingnya edukasi berkelanjutan bagi UMKM agar dapat meningkatkan daya saing dan keberlanjutan bisnis mereka.
PENTINGNYA LITERASI KEUANGAN BAGI PELAJAR GENERASI Z DI KOTA PONTIANAK: PEMAHAMAN AKUNTANSI Erwin Febriansyah; Muliawati; Nasution, Hilfa Mora Marito
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2025): Oktober
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2025.25019

Abstract

The rapid development of digital technology encourages the younger generation, particularly Generation Z, to acquire strong financial literacy skills in order to manage economic resources wisely amidst the fast and complex flow of information. A lack of understanding of basic accounting concepts and financial management often becomes an obstacle for students in organizing personal finances as well as in realizing the importance of simple financial record-keeping. This community service activity aimed to enhance the financial literacy of Generation Z students through the introduction of basic accounting, providing them with the ability to manage their finances in a more structured and responsible manner. The program was conducted at SMA Santo Paulus, Pontianak City, on Tuesday, September 16, 2025, using a participatory approach through interactive lectures, group discussions, and simple transaction recording simulations. These techniques were chosen to ensure that students not only understood the theory but were also able to apply basic accounting concepts in their daily lives. The results of the activity showed high enthusiasm from the participants, as reflected in their active involvement during discussions and the improvement in their understanding of financial literacy based on pre- and post-activity evaluations. This initiative is expected to foster early awareness among Generation Z students of the importance of financial management and to instill good habits in recording, organizing, and planning personal finances in a more systematic way.   The rapid development of digital technology encourages the younger generation, particularly Generation Z, to acquire strong financial literacy skills in order to manage economic resources wisely amidst the fast and complex flow of information. A lack of understanding of basic accounting concepts and financial management often becomes an obstacle for students in organizing personal finances as well as in realizing the importance of simple financial record-keeping. This community service activity aimed to enhance the financial literacy of Generation Z students through the introduction of basic accounting, providing them with the ability to manage their finances in a more structured and responsible manner. The program was conducted at SMA Santo Paulus, Pontianak City, on Tuesday, September 16, 2025, using a participatory approach through interactive lectures, group discussions, and simple transaction recording simulations. These techniques were chosen to ensure that students not only understood the theory but were also able to apply basic accounting concepts in their daily lives. The results of the activity showed high enthusiasm from the participants, as reflected in their active involvement during discussions and the improvement in their understanding of financial literacy based on pre- and post-activity evaluations. This initiative is expected to foster early awareness among Generation Z students of the importance of financial management and to instill good habits in recording, organizing, and planning personal finances in a more systematic way.
Performance Evaluation of Mutual Funds in Indonesia: An Analysis of Risk-Adjusted and Market Timing Teddy Rianto L. Gaol; Nugroho J Setiadi; Arina Azwani; Erwin Febriansyah
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 Ahmad Zubair Angelina Nadya Cindy Prasetyo Anina Safitri Arina Azwani Arina Azwani Azwani, Arina bima tri abiyyu Calista Agnesia Ester Chendy Martya Defi Insani Saibil Desi Febrianti Desinta Wulandari Dhayan, Hana Diah Purnamasari Esa Destiani Fadlila, Khaaiz Zulaal Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fennika Ayu Lestari Fenti Sukma Riani Finthariasari, Meilaty FIRDAUS ABDUL RAHMAN Fransiscus Sri Sadewo Fraternesi Fraternesi Fraternesi Fraternesi Gina Lorenza Hana Dhayan Hana Dhayan Hanny Hafiar Hardi Hardi, Hardi Hardiansyah Hardianysah Herfianti, Meiffa Hernadianto Hernadianto, Hernadianto Hilfa Mora Marito Nasution Hilfa Mora Marito Nasution I Gusti Ayu Meirah Putricia Imam Suyudi, Imam Irena Shannan Jessica Islamuddin Islamuddin Ivosine Pratiwi Karen Jayanti Katra Pramadeka Kevin Lianto Leni Cinda Winata Lestari, Fennika Ayu Lijanto, Callysta Angelica Lily Susanti Lina Rosalinda Linda, Selvi Lydia Pascasia, Risma Carla Mamengko, Apfia Anatasia Martya, Chendy Maulidia Akhir Meilaty Finthariasari Meilaty Finthariasari Mimelientesa Irman Mirra Sriwahyuni Moh Zulkifly Hi Mallu Muhammad Galy Njoman Ari Pribowo Muhammad Rifaldi Ebta Deta Muliawati Muliawati Muliawati Muliawati Muliawati Muliawati Muliawati Muliawati Nasution, Hilfa Mora Marito Nazieh, Laazuardi Nensi Yuniarti Nugroho J Setiadi Nur Fadjrih Asyik Oktaviani, Rona Naula Otes Suriana Pemro Saputra Pramadeka, Katra Puja indah paramitha Purnamasari, Diah Rakhel Fahreza Ramayuniarti, Feby Ranidiah, Furqonti Rasuli Rasuli Risma Carla Lydia Pascasia Riva Andeka Riva Andeka Rizky Amalia Putri Setiorini, Hesti Silfi Lestari Silfi Lestari ^ Sri Ekowati Suharti Sy Ilham Zultami Teddy Rianto L Gaol Teddy Rianto L. Gaol Thia Tiara Pratama Tiara Pratama Umi Mustika Willyanto Winata, Valentino Chandra Yoanda, Reza Feby Yogi Bayu Pratama Yulinda, Ade Tiara Zulfikar Taqiuddin Zultami, Sy Ilham