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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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PENGUATAN LITERASI KEUANGAN MELALUI SOSIALISASI PERAN BANK INDONESIA DAN LEMBAGA PERBANKAN Mirra Sri Wahyuni; Erwin Febriansyah; Meiffa Herfianti
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 4 No. 04 (2026): JULI 2026
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Rendahnya literasi keuangan masyarakat, khususnya terkait peran Bank Indonesia dan aktivitas perbankan, masih menjadi tantangan dalam mendukung inklusi keuangan nasional. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman peserta mengenai fungsi Bank Indonesia, sumber-sumber dana bank, serta berbagai jasa dan produk perbankan yang tersedia. Metode yang digunakan adalah penyuluhan dan edukasi interaktif melalui penyampaian materi, diskusi, serta evaluasi menggunakan pre-test dan post-test. Kegiatan dilaksanakan kepada peserta yang berasal dari kalangan pelajar dan masyarakat umum. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap fungsi Bank Indonesia sebagai otoritas moneter, sumber pendanaan bank yang meliputi dana pihak pertama, kedua, dan ketiga, serta berbagai layanan perbankan seperti tabungan, deposito, kredit, transfer, dan layanan transaksi lainnya. Peningkatan skor post-test dibandingkan pre-test menunjukkan bahwa program edukasi yang diberikan efektif dalam meningkatkan literasi perbankan peserta. Dengan demikian, kegiatan pengabdian ini berhasil meningkatkan pengetahuan dan kesadaran masyarakat mengenai peran lembaga perbankan dalam sistem keuangan serta pentingnya pemanfaatan produk dan layanan perbankan secara bijak untuk mendukung kesejahteraan ekonomi.
Digital Business Accounting in Streaming Platforms: Narrative Disclosure, Content Cost Efficiency, and Financial Performance of iQIYI 2020–2024 Hana Dhayan; Erwin Febriansyah; Maulidia Akhir
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11559

Abstract

This study examines the relationship between narrative disclosure, content cost efficiency, and financial performance in a digital streaming platform. Using iQIYI, Inc. as a longitudinal case from 2020 to 2024, this study applies a quantitative content analysis of five Form 20-F annual reports and non-parametric correlation tests. A Composite Content Analysis Index (CA_INDEX) is developed from four disclosure dimensions: drama-related content frequency, content strategy orientation, subscriber discourse, and management tone. Financial performance is measured using net income, gross profit, content cost, content cost ratio, membership revenue, and gross margin. The results show that content strategy orientation and management tone are positively associated with profitability, while CA_INDEX is negatively associated with content cost. These findings indicate that digital platform performance is not merely driven by higher content spending, but by more efficient resource allocation and clearer strategic disclosure. This study contributes to digital business accounting literature by showing how narrative disclosure and intangible content investment efficiency can provide relevant information for assessing financial performance in platform-based companies. 
Fraud Detection of Financial Statements With Beneish M-Score Kompas100 Company (Empirical Study on the Indonesian Stock Exchange of Kompas100 Company in 2018-2020) Silfi Lestari ^; Erwin Febriansyah
Realiable Accounting Journal Vol 2 No 1 (2022): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

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

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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.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi Pada Perusahaan KOMPAS100 Periode 2018-2020) Tiara Pratama; Erwin Febriansyah; Fadrul
Realiable Accounting Journal Vol 3 No 2 (2024): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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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.
The Impact Of Asset Structure, Liquidity, And Profitability On The Capital Structure Of Manufacturing Companies Listed On The Indonesia Stock Exchange Erwin Febriansyah; Hilfa Mora Marito Nasution; Muliawati Muliawati; Calista Agnesia Ester
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1536

Abstract

This study aims to analyze the effect of asset structure, liquidity, and profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Capital structure is measured using the Debt to Equity Ratio (DER), asset structure using the Fixed Asset Ratio (FAR), liquidity using the Current Ratio (CR), and profitability using Return on Assets (ROA). This research employs a quantitative approach using panel data from 20 manufacturing companies over four years (80 observations). The sampling technique used was random sampling. Panel data regression analysis was conducted using EViews 13. Based on the Chow and Hausman tests, the most appropriate model was the Fixed Effect Model. The results show that asset structure and liquidity have a positive and significant effect on capital structure, while profitability has a negative and significant effect. Simultaneously, asset structure, liquidity, and profitability significantly influence capital structure. The Adjusted R² value of 0.986 indicates that 98.6% of the variation in capital structure is explained by the three independent variables. These findings suggest that manufacturing firms with a high proportion of fixed assets and strong liquidity tend to use more debt, whereas highly profitable firms rely more on internal financing. This study provides insights for corporate management in determining optimal capital structure policies.
The Effectiveness of Receivables Management and Efforts to Minimize Uncollectible Receivables in Indonesian Banking Hilfa Mora Marito Nasution; Erwin Febriansyah; Muliawati Muliawati; Leni Cinda Winata
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1537

Abstract

This study aims to analyze the effectiveness of receivables management in minimizing bad debts in Indonesian banking institutions. Bank receivables in the form of loans represent a major asset but also carry the risk of non-performing loans (NPL). The research uses a quantitative approach with panel data regression analysis. The population consists of banks registered with the Financial Services Authority and the Indonesia Stock Exchange during the 2021–2024 period. Using purposive sampling, 10 banks were selected, resulting in 40 observations. Model selection tests, including the Chow test and Hausman test, indicate that the fixed effect model is the most appropriate. The results show that receivables management has a significant negative effect on bad debts. The coefficient of determination of 0.87 indicates that receivables management strongly explains variations in bad debts. Both simultaneous and partial tests are statistically significant. These findings confirm that more effective receivables management leads to lower levels of bad debts, highlighting the importance for banks to strengthen credit policies, monitoring, and collection systems.
The Effect of Transfer Pricing on Financial Distress in the Financial Statements of Mining Companies Listed on the Indonesia Stock Exchange Muliawati Muliawati; Hilfa Mora Marito Nasution; Erwin Febriansyah; Angelina Nadya Cindy Prasetyo
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1538

Abstract

The purpose of this study is to analyze the effect of transfer pricing on financial distress and its implications for the quality of financial reports of mining companies listed on the Indonesia Stock Exchange (IDX). The background of this study is based on the importance of financial reports as a source of information for stakeholders, as well as the existence of transfer pricing practices that have the potential to affect the transparency and quality of financial reports, especially in companies experiencing financial distress. This study uses a quantitative approach with a panel data regression analysis method that combines cross-sectional and time series data for the period 2020–2024. The research sample consisted of 10 mining companies selected using a random sampling method. Model testing was carried out using the Chow and Hausman tests, which showed that the best model used was the Fixed Effect Model. The results of the study indicate that transfer pricing and financial distress simultaneously have a significant effect on the quality of financial reports, as evidenced by the F test probability value of 0.000 <0.05. However, partially, the transfer pricing variable does not have a significant effect on financial distress or the quality of financial reports, with a probability value of 0.7482 >0.05. The coefficient of determination (R²) of 0.7367 indicates that the model is able to explain 73.67% of the variation in the dependent variable. Therefore, it can be concluded that although transfer pricing and financial distress jointly influence financial reporting quality, the individual effect of transfer pricing has not yet shown significance. This research is expected to contribute to academics and practitioners in understanding the factors that influence financial reporting quality, particularly in the mining sector.
Pengaruh ERM dan Risiko Keuangan terhadap Kualitas Laporan Keuangan: Moderasi Asimetri Informasi Firdaus Abdul Rahman; Rona Naula Oktaviani; Erwin Febriansyah; Ahmad Zubair
Jurnal Penelitian IPTEKS Vol. 11 No. 2 (2026): Juli
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v11i2.4488

Abstract

Kualitas laporan keuangan menentukan keandalan informasi yang digunakan investor dan pemangku kepentingan dalam menilai kinerja serta risiko perusahaan. Namun, efektivitas pengelolaan risiko dalam meningkatkan kualitas laporan keuangan dapat berkurang ketika informasi tidak tersebar secara merata. Penelitian ini bertujuan menganalisis pengaruh Enterprise Risk Management dan risiko keuangan terhadap kualitas laporan keuangan serta menguji peran moderasi asimetri informasi. Penelitian menggunakan pendekatan kuantitatif dengan 630 observasi perusahaan-tahun dari 210 perusahaan sektor Consumer Non-Cyclicals dan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia selama 2021–2023. Sampel dipilih melalui purposive sampling. Data dianalisis menggunakan regresi data panel dengan Common Effect Model dan Moderated Regression Analysis, sedangkan leverage dan profitabilitas digunakan sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa Enterprise Risk Management berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, sedangkan risiko keuangan tidak berpengaruh signifikan. Asimetri informasi memperlemah pengaruh positif Enterprise Risk Management terhadap kualitas laporan keuangan, tetapi tidak memoderasi hubungan risiko keuangan dengan kualitas laporan keuangan. Penelitian ini menyimpulkan bahwa penerapan manajemen risiko yang terintegrasi dapat mendukung kualitas laporan keuangan, tetapi manfaat tersebut bergantung pada transparansi informasi. Oleh karena itu, perusahaan perlu menguatkan pengendalian risiko sekaligus memastikan pengungkapan informasi yang konsisten, tepat waktu, dan dapat diakses oleh pemangku kepentingan.
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 Rafflesia Vol. 3 No. 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

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 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