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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Manajemen Teori dan Terapan Kompartemen : Jurnal Ilmiah Akuntansi The Indonesian Journal of Accounting Research BERNAS: Jurnal Pengabdian Kepada Masyarakat Solusi: Jurnal Kajian Ekonomi dan Bisnis Online Learning in Educational Research Unisia Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis

Efraim Ferdinan Giri

Staf Pengajar Akuntansi â€“ STIE YKPN Yogyakarta

Author-ID : 269741

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 14 Documents Claim Missing Document

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KONVERGENSI STANDAR AKUNTANSI DAN DAMPAKNYA TERHADAP PENGEMBANGAN KURIKULUM AKUNTANSI DAN PROSES PEMBELAJARAN AKUNTANSI DI PERGURUAN TINGGI INDONESIA Efraim Ferdinan Giri
Jurnal Pendidikan Akuntansi Indonesia Vol 6, No 2 (2008): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Year 2008 is year plan for DSAK for adopting fully all standard which will be invited byIASB. Since 2005, more than ten new and revised accounting standards released by IASB.IAI-DSAK needs more effort to compliance with FASB. Many new knowledge topics willbe transferred to our student. This need reform to accounting learning approach inIndonesia. There is a need to develop a framework for accounting education that consistentbut flexible to accommodate the majority of the accounting educational needs. Mosteducators recognize that only one accounting curriculum is insufficient to meet the need ofvariety of constituents. Therefore, it is essential to adopt an appropriate general frameworkfor coursework is adopted to address the development of many diverse accountingprograms.

Model Pengaruh Kinerja Ekonomi Dan Kinerja Pasar Uang Terhadap Kinerja Bursa Efek Indonesia Efraim Ferdinan Giri
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 1 No. 1 (2008): Jurnal Manajemen Teori dan Terapan - April 2008
Publisher : Universitas Airlangga

Based on rule of thumb, economic growth will influence the capital market performance and financial market performance will affect the capital market performance. We use the Error correction model approach to analysis between variable. TARCH approach is employed, based on the ‘identification through heteroscedasticity’ technique, to estimate the impact of a change in the growth and kurs variable to IHSG. This study indicates that economic growth is not affect IHSG statistically significant in the short run, but positive statistically significant in the long run. This study show that increasing in $US exchange rate will lessening capital market performance. Additional analysis in this research shows the linear function model more proper than log-linear function model to predict this relationship.

The Effect of Tenure and Reputation of Public Accounting Firms toward Audit Quality: Case Mandatory Rotation of Auditors in Indonesia Efraim Ferdinan Giri
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.233

The finance minister of Indonesia has issued a series of regulations governing the compulsory rotation of public accounting firms and auditors since 2003. It culminates with the issuance of finance minister regulation No.17/Menkeu.01/2008, which limits the provision of auditing services to three years for auditors and six years for public accounting firms. This study is motivated by the issuance of the finance minister rules and the equivocal of research findings. This study examines whether auditor tenure reduces audit quality in Indonesia. Further, this research investigates the effect of firm's reputation on audit quality. Using 455 firm-years in manufacturing industries listed in the Indonesian Stock Exchange, this research shows that audit tenure negatively affects audit quality. However, we find that reputation does not affect audit quality.

PENERAPAN SISTEM INFORMASI PENJUALAN TOKO PADA UKM SEPATU CARDOLA SRAGEN Atika Jauharia Hatta; Doddy Hapsoro; Y. Yohakim Marwanta; Efraim Ferdinan Giri; Shita Lusi Wardani; Deranika Ratna Kristiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Abstract The purpose of the Community Partnership Program for Small and Medium Enterprises is to develop and train a store sales information system to improve the ability of SME partners to manage their shoe store sales. So far, SME partners have never recorded how many shoes they have in stock, so if there is a reduction in inventory due to loss or theft, they cannot identify them. So far, SME partners have only done manual records regarding the number and types of shoes sold. The marketing of shoe sales is mostly done in stores, so the marketing reach is not too broad. The use of online-based marketing networks only uses Instagram, which may not have a not very broad space, and the available applications cannot record the number of shoes owned. Based on the problems mentioned above, the servant feels it is necessary to develop a store sales information system as an effort to record inventory accounting and a website to expand marketing reach. After the development of the information system is complete, it is necessary to have training on the use of the system. The results obtained from this training are increased knowledge and skills of SMEs in recording inventory and marketing their products, which is expected to increase business sales. Keywords: online marketing; community partnership program; Cardola shoes; small and medium enterprises

PROFITABILITAS MERUPAKAN SINYAL PENTING YANG MENJELASKAN NILAI PERUSAHAAN Felista Mardiana Tae Nahak; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.111

This research expands previous research which has examined the factors that influence company value on the Indonesian Stock Exchange. Purpose: This research wants to show that the elements of financial reports provide signals for investors in making investment decisions. This research aims to examine the influence of profitability, solvency and liquidity on company value. Method: This research used 120 samples from 40 companies listed in the LQ45 company category during 2020- 2022. Profitability is measured by the ROA ratio, solvency is measured by the Debt Ratio (DR), and liquidity is measured by the Current Ratio (CR). Analysis: the research model was tested using multiple linear regression. Results and Discussion: Profitability has a positive and significant effect on company value, while the solvency and liquidity variables have an insignificant effect on company value. The results of this research imply that company profitability is an important signal for investors in managing investments in the capital market and for determining company value.

DIMENSI FRAUD TRIANGLE DAN ACADEMIC ENTITLEMENT SEBAGAI DETERMINAN PERILAKU ACADEMIC FRAUD MAHASISWA AKUNTANSI Vivaldi Ilham Nur; Efraim Ferdinan Giri; Fachmi Pahlevi
Jurnal Ekonomi Dan Bisnis Vol 16 No 3 (2022): JEB Vol 16 No 3 November 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v18i3.42

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh tekanan, kesempatan, rasionalisasi (segitiga penipuan) dan hak akademik terhadap kecurangan akademik mahasiswa akuntansi. Hasil penelitian ini membuktikan bahwa ketika mahasiswa akuntansi menghadapi tekanan dan peluang yang tinggi mereka cenderung melakukan kecurangan akademik. Sementara itu, faktor rasionalisasi dan hak akademik tidak berpengaruh signifikan terhadap perilaku kecurangan akademik mahasiswa akuntansi. Penelitian ini dilakukan pada tahun 2020 dengan menggunakan 201 mahasiswa program studi akuntansi STIE YKPN Yogyakarta.

Pengaruh Kepemilikan Asing, Kepemilikan Manajemen, Kepemilikan Institusional terhadap Kebijakan Dividen yang Dimoderasi oleh Tingkat Leverage Anshori, Syahri; Hapsari, Dheanira Ayu; Giri, Efraim Ferdinan
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17981

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan manajemen, dan kepemilikan institusional pada kebijakan dividen dengan leverage sebagai variabel moderasi. Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 menjadi populasi dalam penelitian ini. Teknik sampling menggunakan purposive sampling dan memperoleh 54 data dari laporan keuangan. Metode analisis penelitian ini menggunakan Moderate Regression Analysis (MRA). Hasil analisis menunjukkan kepemilikan institusional dan kepemilikan manajerial berpengaruh positif terhadap kebijakan dividen dan kepemilikan asing tidak memiliki pengaruh terhadap kebijakan dividen. Leverage memperlemah hubungan kepemilikan institusional dan tidak dapat mempengaruhi hubungan kepemilikan asing dan kepemilikan manajerial terhadap kebijakan dividen.

PENGARUH PERKEMBANGAN SEKTOR PARIWISATA TERHADAP KESEJAHTERAAN MASYARAKAT KABUPATEN GUNUNGKIDUL DAERAH ISTIMEWA YOGYAKARTA Badrudin, Rudy; Giri, Efraim Ferdinan; Yandra, Fachmi Pachlevi; Subiyakto, Haryono; Algifari
Jurnal Ekonomi Dan Bisnis Vol 18 No 1 (2024): JEB Vol 18 No 1 Maret 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v18i1.75

This study aims to examine the economic impact of tourism development on increasing community welfare in Gunungkidul Regency. Verification of the impact is carried out through community perceptions which are divided into 4 groups, namely community groups around tourist objects, local government groups, groups of business actors around tourist objects, and groups of visitors to tourist objects. Based on the results of research and discussion, it is concluded that the existence of tourist objects, promotion of tourist objects, and the role of the community affect employment; the existence of tourist objects, promotion of tourist objects, and the role of the community in influencing economic activity; the existence of tourist objects, promotion of tourist objects, and the role of the community do not affect the negative impacts of tourism; and employment and economic activity affect people's income, while the negative impact of tourism does not affect people's income.

PENGARUH TINGKAT PENGHASILAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR Adilin, Jihan Mega; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.138

This study aimr to determine the effect of income evel, tax knowledge, and taxpayer awareness on taxpayer compliance to pay motor vehicle tax. The object of this study was vehicle taxpayers located in Depok District, Sleman Regency, Yogyakarta as many as 60 respondents. This study obtained the results that taxpayer awareness has a positive and significant influence on motor vehicle taxpayer compliance. While the level of income and tax knowledge have a positive but not significant effect on taxpayer compliance in paying vehicle tax.

FAKTOR PERSONAL AUDITOR INTERNAL DAN EFEKTIVITAS AUDIT INTERNAL Gabriel Rosellini Wisnu Geraldin; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.148

This research aims to determine and analyze the influence of internal auditors' personal factors: experience, education and independence on the effectiveness of internal audits in manufacturing companies. The research instrument uses a questionnaire and variable measurement with a 4 (four) point Likert Scale on 100 respondents as a sample with the characteristics of internal auditors in manufacturing companies. Experience, Education and Independence will be tested for their influence on Internal Audit Effectiveness. The research results state that experience, education and independence have a significant influence on the effectiveness of internal audit. The results of this research imply that companies have a responsibility to position the internal audit function to be organizationally independent so that it can carry out effective audit tasks. Companies are required to plan and develop internal auditor resources by providing work experience in fields other than audit, and encourage professionalism by providing continuous learning opportunities and certification for internal auditors.

Co-Authors A. Umar Adilin, Jihan Mega Algifari Anshori, Syahri Atika Jauharia Hatta Hambali Deranika Ratna Kristiana Doddy Hapsoro Efraim Ferdinan Giri Fachmi Pachlevi Yandra Fachmi Pahlevi Fachri Rasya Ramadhan Felista Mardiana Tae Nahak Hapsari, Dheanira Ayu Haryono Subiyakto, Haryono Kholil, Asyhar Marwanta, Y.Yohakim Muslikun Muslikun Muslikun, Muslikun Rudy Badrudin Rusmawan Wahyu Anggoro Shita Lusi Wardani Theresia Trisanti Umar, A. Vira Yuniar Samsul Vivaldi Ilham Nur

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