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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi Terpadu Jurnal Akademi Akuntansi (JAA) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Balance : Jurnal Akuntansi dan Manajemen Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Review of Accounting and Taxation Jurnal Multidisiplin Sahombu

Edward Fazri

Departement Of Accounting, Sultan Ageng Tirtayasa University

Author-ID : 2562319

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Creation Of Auditor Loyalty: Improving Competence, Quality Of Work And Job Satisfaction Galih Fajar Muttaqin; Asih Machfuzhoh; Edward Fazri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to investigate how auditor competence can affect the work quality and job satisfaction of an auditor which also has an impact on increasing auditor loyalty in carrying out their responsibilities as auditors. This study uses a quantitative method by distributing questionnaires to auditors who work at KAPs domiciled in Banten, Jakarta and Answers. The sample in this study was 170 auditors. Data processing is carried out with a Structural Equation Model (SEM) approach using Partial Least Square (PLS) software. PLS is a component-based or variance-based structural equation (SEM) model. Validity test was carried out using Partial Least Square (PLS) software. The results of this study indicate that the auditor competence, work quality, and job satisfaction can increase the loyalty of auditors working at Public Accounting Firms in Indonesia. This research has implications for the development of audit research, especially the behavior of public accountants, which until now has not been much research that focuses on the behavior of auditors in public accounting firms. In addition, the results of this study can also be used as a reference in determining policies by stakeholders, both regulators and leaders of Public Accounting Firms

Application of Management Accounting System at indonesian Startup Companies Edward Fazri; Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12708

This research was conducted on Indonesian startup companies. This study examines the effect of innovation on the management accounting system, the effect of the management accounting system on financial performance and examines the mediating effect of the management accounting system on the effect of innovation on financial performance. This study involved 42 Indonesian startup companies domiciled in Jabodetabek. Questionnaires were distributed to sample companies to obtain the required data and processed using smart PLS 2.0. The results of this study are that there is a significant positive effect of innovation on the management accounting system, there is a significant positive effect of the management accounting system and there is evidence that the management accounting system has a mediating effect that strengthens the influence of innovation on financial performance.

Integrasi Sistem ERP, Arus Informasi Dan Kualitas Informasi Muhammad Nawawi; Edward Fazri
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.18054

This paper aims to provide empirical evidence regarding the relationship between the level of integration of ERP systems and the quality of information perceived by managers directly and indirectly. The quality of information is affected by the presence of specific features of information flow, defined as information processing capacity, meeting intensity, and information sharing. This research was conducted by approaching structural equation modeling (SEM) with a test tool using partial least square (PLS). Empirical results show that the level of integration of ERP systems has a positive effect on information flow variables and information flow positively affects the quality of information. Other results also show that the level of integration of ERP systems can positively and indirectly affect the quality of information obtained by managers mediated by the flow of information. Managers can benefit from this research in supporting decision making to achieve the optimal level of integration of ERP systems used to improve the quality of information within the company.

Determinant Faktor Keberhasilan Penerapan Sistem Pengukuran Kinerja Sektor Publik Edward Fazri; Trisnowati Josiah; Esti Utami Pratiwi; Aprilia Risma Ainasya; Dahlia Andesti
EKONOMI KEUANGAN DAN BISNIS Vol 7, No 2 (2022): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v7i2.1805

This study aims to examine the factors that influence the implementation of the Performance Measurement System and its effect on the Performance of Regional Apparatus Organizations in Cilegon City. The sample in this study were officials involved in the strategic planning process at the Regional Work Equipment Organization in Cilegon City. The sampling technique used was purposive sampling and data collection was done by distributing questionnaires directly to respondents. Analysis of the research data using the Partial Least Square method.The results of this study reveal that Information, Organizational Goals and Targets and Organizational Commitment have a positive and significant effect on the implementation of the performance measurement system. In addition, this study also succeeded in finding that the Performance Measurement System had a positive and significant effect on Organizational Performance.

Procedure of BJB Musisi Credit Program at PT Bank Pembangunan Daerah Jawa Barat dan Banten Edward Fazri; Siti Maryam
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Purpose - This study aims to supply an overview of the procedure for applying for BJB Musica credit issued by PT. Regional Development Bank of West Java and Banten Design/method/approach - This study uses a descriptive method, which is a research method based on the philosophy of postpositivism which is used to examine the condition of natural objects. The research was conducted for three months at the Ciruas Branch Office Finding - The BJB Musisi Credit Program is a credit program that is suitable for civil servants who are entering retirement age. The effortless application process and insurance and provision discounts are the main advantages of this product Originality - This study supplies an overview and knowledge about the advantages of BJB Musisis that are useful for civil servants in preparing for retirement

The Effect of Integrity, Independence, Competence, Work Experience and Work Pressure on Audit Quality: Empirical Study at the Inspectorate of Pandeglang Regency Rohaelis Nuraisiah; Anggi Haerani; Edward Fazri
JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan Vol. 4 No. 4 (2023): Jurnal Syntax Imperatif: Jurnal Ilmu Sosial dan Pendidikan
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-imperatif.v4i4.279

This study aims to determine the effect of integrity, independence, competence, work experience, and work pressure on audit quality at the Inspectorate of Pandeglang Regency. The data used in this research is direct questionnaire data distributed to 51 samples of respondents by purposive sampling. The analytical method used in this research is multiple linear regression analysis using SPSS v23. The variable used as the dependent variable is audit quality. Meanwhile, the variables used as independent variables are integrity, independence, competence, work experience, and work pressure. The results of this study indicate that partial integrity and independence do not affect audit quality. While competence, work experience, and work pressure affect audit quality. Simultaneously, integrity, independence, competence, work experience, and work pressure affect audit quality at the Inspectorate of Pandeglang Regency

Community Empowerment through Cultivating Chili Trees as an Alternative Income Solution in Kramatwatu Village, Serang Regency Edward Fazri; Esti Utami Pratiwi; Nora Asriani; Siti Sofiyah; Ikbal Nidaudin
MOVE: Journal of Community Service and Engagement Vol. 3 No. 1 (2023): September 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i1.253

Community Empowerment through Chilli Tree Cultivation in Kramatwatu Village aims to provide an alternative source of income to improve living standards in the face of economic turbulence. This activity is carried out using training methods for planting, caring for and distributing the results. The series of activities starts from selecting local potential, selecting and procuring chili seeds, chili cultivation training, monitoring results, harvesting and distribution. This activity has an impact on increasing the community's alternative sources of income through the development of local food crops so that they can provide new enthusiasm in improving the standard of living.

EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN Aggraeni, Feni; Pratiwi, Esti Utami; Fazri, Edward; Muttaqin, Galih Fajar
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.168

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -

The Role of Management Control Systems in Enhancing Business Strategy Effectiveness and Innovation: Implications for Company Performance Fazri, Edward; Muttaqin, Galih Fajar; Bagaskara, Kurniarga
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.394

This study investigates the role of Management Control Systems (MCS) in supporting business strategy effectiveness and innovation, and how these factors influence company performance within the financial services sector. Using a quantitative approach, data were collected through structured questionnaires distributed to 150 financial service companies in Indonesia. The analysis, performed using Partial Least Squares Structural Equation Modeling (PLS-SEM), indicates that MCS positively influences both business strategy effectiveness and innovation. Additionally, the findings reveal that both business strategy effectiveness and innovation significantly contribute to improved company performance. These results underscore the importance of MCS as a strategic tool for fostering innovation and aligning business strategies, ensuring that organizations can navigate dynamic market environments effectively. The study offers practical insights for managers in financial services, emphasizing the need to leverage MCS not only for operational oversight but also as a facilitator of strategic alignment and innovation. Future research may explore these dynamics across different sectors and regions to further validate these findings.

The Role of E-Filing Policies, Tax Sanctions, and Taxpayer Awareness in Enhancing Individual Taxpayer Compliance Pratiwi, Esti Utami; Arisa, Lisa; Ainasya, Aprilia Risma; Fazri, Edward
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31858

This study examines the impact of e-filing policies, tax sanctions, and taxpayer awareness on individual taxpayer compliance at the East Serang Pratama Tax Service Office. Using a quantitative approach and multiple regression analysis, the research explores relationships among these factors based on primary data obtained from questionnaire surveys distributed to 60 registered individual taxpayers actively using electronic filing (e-filing). Empirical findings indicate that e-filing policies positively influence taxpayer compliance, primarily by enhancing convenience, efficiency, and transparency in tax reporting processes. The imposition of tax sanctions also demonstrates a significant positive relationship, underscoring their effectiveness as enforcement tools to ensure taxpayers adhere to regulatory standards. Furthermore, increased taxpayer awareness strongly correlates with improved compliance, reflecting the crucial role of knowledge and understanding in fostering voluntary compliance behavior. The study provides empirical evidence contributing to the existing literature on taxation compliance determinants within the Indonesian tax administration context. It highlights the importance of enhancing taxpayer education programs and continuously promoting electronic filing systems to optimize compliance. Tax authorities should further develop targeted strategies to raise taxpayer awareness, consistently apply sanctions, and simplify e-filing mechanisms, ultimately supporting higher compliance levels and achieving national revenue targets.

Co-Authors Aggraeni, Feni Ainasya, Aprilia Risma Anggi Haerani Anistya, Vinta Aprilia Risma Ainasya Asih Machfuzhoh Bagaskara, Kurniarga Clyde, Vierina Dahlia Andesti Esti Utami Pratiwi Galih Fajar Muttaqin Heni Indah Pratiwi Ikbal Nidaudin Lisa Arisa Muhammad Nawawi Nora Asriani Pratiwi, Esti Utami Rohaelis Nuraisiah Siti Maryam Siti Sofiyah Trisnowati Josiah

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