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All Journal Journal of Economic, Bussines and Accounting (COSTING) JAF- Journal of Accounting and Finance eCo-Buss Dinasti International Journal of Education Management and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Zayn: Jurnal Ilmu Sosial & Hukum
Devyanthi Syarif
Universitas Indonesia Membangun, Bandung, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Financial Literacy, Internal Control Systems, and Accounting Information Systems on the Quality of MSME Financial Statements in Bandung City Haifa Arrasyidah; Hj. Devyanthi Syarif
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10271

Abstract

MSMEs struggle with capital, HR, responsibility, and the law. MSME stakeholders struggle with responsibility. MSMEs are booming. However, many MSME members manually record financial transactions. Some folks also don't track their finances. The authors used quantitative descriptive and verification methods for this investigation. Bandung City has 4,309 MSME actors that embraced SAK EMKM Financial Accounting Standards. Profit and loss statements and other financial data illustrate firm performance. Financial reports list assets and responsibilities. Financial reports aid business decisions. According to their financial accounts, Bandung City MSMEs can benefit from financial literacy. Bandung City's Financial Statements' Quality the Internal Control System barely affects MSMEs. Accounting information systems improve financial statements partially. Accrual accounting, financial literacy, and internal control mechanisms improve Bandung City SMEs' financial statements
PENGARUH FINANCIAL LITERACY, FINANCIAL ATTITUDE, FINANCIAL SELF-EFFICACY, DAN SELF CONTROL TERHADAP FINANCIAL BEHAVIOR DALAM PENGGUNAAN PAYLATER (STUDI KASUS PADA MAHASISWA DI KOTA BANDUNG) Febyanti Christanto; Devyanthi Syarif
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8418

Abstract

This study aims to analyze the influence of financial literacy, financial attitudes, financial self-efficacy, and self-control on the financial behavior of students who use Paylater services in Bandung City. The research method used is a quantitative method with a non-probability sampling technique using the Snowball Sampling approach. The sample in this study consisted of 100 students taken from a student population in Bandung City of 305,421 people, based on data from the West Java BPS in 2025. The results of the study showed that partially, only the financial literacy variable had a significant effect on students' financial behavior. While the financial attitude, financial self-efficacy, and self-control variables did not have a significant effect. However, simultaneously, the four variables together had a significant effect on students' financial behavior, with a significance value of the F test of 0.009. The conclusion of this study is that financial literacy is a dominant factor that influences students' financial behavior in using Paylater services. Therefore, increasing financial understanding is very important in order to encourage wise and responsible financial behavior among students. Keywords : Financial Literacy, Financial Behavior, Paylater, Bandung City Students
Pengaruh Pergantian Auditor, Independensi Auditor, Dan Audit Delay Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kantor Akuntan Publik Doli, Bambang, Sulistiyanto, Dadang & Ali Yudie Hamzah Fathoni; Devyanthi Syarif
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 3 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i3.1595

Abstract

Kualitas audit memegang peranan penting dalam menjaga kepercayaan publik terhadap laporan keuangan perusahaan. Namun, berbagai kasus kegagalan audit di tingkat global dan nasional menunjukkan bahwa mutu audit masih menjadi persoalan serius. Penelitian ini bertujuan untuk menganalisis pengaruh pergantian auditor, independensi auditor, dan audit delay terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Pusat. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif-verifikatif. Data diperoleh dari 100 responden auditor melalui kuesioner skala Likert 5 poin dan dianalisis menggunakan regresi linear berganda dengan SPSS. Hasil penelitian menunjukkan bahwa pergantian auditor, independensi auditor, dan audit delay berpengaruh positif dan signifikan terhadap kualitas audit, dengan independensi auditor sebagai faktor dominan. Model regresi menunjukkan bahwa ketiga variabel tersebut menjelaskan 80,6% variasi kualitas audit. Temuan ini mendukung teori agensi bahwa faktor-faktor tersebut berperan sebagai mekanisme monitoring yang efektif. Implikasi dari hasil penelitian ini adalah perlunya penguatan kebijakan rotasi auditor, perlindungan independensi, dan pengelolaan waktu audit untuk menjamin integritas laporan keuangan
Pengaruh Independensi Auditor, Skeptisme Profesional, Audit Fee Terhadap Kualitas Audit Pada 4 Kantor Akuntan Publik di Kota Bandung Fahmi Fauzan; Devyanthi Syarif
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 4 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i4.1931

Abstract

Kegagalan audit di tingkat global maupun nasional, seperti kasus Enron, WorldCom, SNP Finance, Garuda Indonesia, dan Jiwasraya, menunjukkan lemahnya penerapan standar audit dan integritas profesional yang berdampak pada penurunan kepercayaan publik. Regulasi audit di berbagai negara, termasuk Indonesia, telah diperkuat untuk memitigasi permasalahan ini, namun temuan P2PK mengindikasikan kelemahan implementasi Sistem Pengendalian Mutu pada KAP di Kota Bandung. Penelitian ini bertujuan menganalisis pengaruh independensi auditor, skeptisme profesional, dan audit fee terhadap kualitas audit. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif pada 100 auditor dari empat KAP terbesar di Bandung, dipilih dengan teknik simple random sampling. Data dikumpulkan melalui kuesioner berskala Likert lima poin, diuji validitas dan reliabilitasnya, lalu dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh positif dan signifikan terhadap kualitas audit, dengan kontribusi simultan sebesar 80,6%. Temuan ini menegaskan pentingnya penguatan independensi, peningkatan skeptisme profesional, dan penetapan audit fee yang memadai untuk menjaga kualitas audit dan kredibilitas profesi
Pengaruh Current Ratio, Return on Equity dan Debt to Equity Ratio Terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2023 Selvia, Mey; Devyanthi Syarif
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.474

Abstract

With a focus on manufacturing companies in the property and real estate subsector listed on the Indonesia Stock Exchange, the purpose of this study is to ascertain the impact of current ratio, return on equity, and debt to equity ratio on stock prices for the years 2014–2023. This study employs a quantitative methodology that combines a verification and descriptive strategy. The traditional assumption test, multiple linear regression, Pearson correlation coefficient, determination coefficient, and hypothesis testing with partial (t-test) and simultaneous (f-test) tests are among the statistical testing techniques used. Sixty financial reports from businesses in the Manufacturing Companies in the Property and Rail Estate Sub-Sector provided the sample data. Purposive sampling combined with nonprobability sampling is being used. IBM SPSS version 26.0 was the analysis tool used in this investigation. According to the study's findings, stock prices are somewhat influenced by the current ratio, return on equity, and debt to equity ratio. Stock prices are significantly impacted by the study's concurrently obtained current ratio, return on equity, and debt to equity ratio.
Pengaruh Sistem Informasi Akuntansi Sistem Pengendalian Internal dan Kompetensi Sumber Daya Mausia Terhadap Kualitas Laporan Keuangan pada Pusat Pengembangan Sumber Daya Manusia, Geologi Mineral dan Batubara Kota Bandung Dwi Oktaviani, Mega; Devyanthi Syarif
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.481

Abstract

The aim of this research was to investigate, using a descriptive and verification approach, the impact of Accounting Information Systems, Internal Control Systems, and Human Resource Competence on the Quality of Financial Reports. 42 individuals who received research samples from the Center for Human Resource Development, Mineral and Coal Geology, Bandung City, were given questionnaires as part of the data gathering process, which also involved fieldwork and library research. A quantitative approach was taken in this investigation. Using the Classical Assumption Test, Multiple Linear Regression Analysis, Correlation Coefficient and Determination Coefficient, and hypothesis testing with the SPSS version 26 application, to quantify the extent of independent variables' partial and simultaneous influence on dependent variables. The findings demonstrated that the quality of financial reports was significantly impacted by the accounting information system, positively impacted by the internal control system, and negatively impacted by human resource competency. The Quality of Financial Reports was Affected by the Internal Control System, the Accounting Information System, and Human Resource Competence All at the Same Time.
Pengaruh Quick Ratio, Net Profit Margin Dan Total Assets Turnover Terhadap Pertumbuhan Laba : Studi Pada Perusahaan Manufaktur Subsektor Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Maura Imelda; Devyanthi Syarif; Tjipto Sajekti
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 6 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i6.2775

Abstract

Fluktuasi pertumbuhan laba pada perusahaan manufaktur subsektor makanan dan minuman menunjukkan bahwa stabilitas keuntungan tidak hanya ditentukan oleh ukuran perusahaan tetapi juga oleh kemampuan mengelola aspek likuiditas, profitabilitas, dan aktivitas yang tercermin dalam QR, NPM, dan TATO. Penelitian ini bertujuan menganalisis pengaruh ketiga rasio tersebut terhadap pertumbuhan laba dengan pendekatan kuantitatif menggunakan metode deskriptif-verifikatif melalui data sekunder enam perusahaan yang dipilih secara purposif periode 2020–2024, diolah menggunakan regresi linear berganda dan serangkaian uji asumsi klasik. Hasil penelitian menunjukkan hanya NPM yang berpengaruh signifikan secara parsial, sementara QR dan TATO tidak memberikan pengaruh nyata; tetapi secara simultan ketiga rasio terbukti memengaruhi pertumbuhan laba. Temuan ini menegaskan bahwa profitabilitas menjadi indikator utama yang menentukan arah peningkatan kinerja laba, sedangkan kombinasi ketiga rasio secara kolektif tetap penting sebagai dasar evaluasi keuangan perusahaan dalam memperkuat strategi pertumbuhan di masa mendatang
Pengaruh Current Ratio, Debt To Equity Ratio, Dan Total Asset Turnover Terhadap Harga Saham Pada Sektor Transportasi Dan Logistik Yang Terdaftar di Bursa Efek Indonesia Tahun 2017–2024 Resti Alyani Fadiyah; Devyanthi Syarif
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 6 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i6.3114

Abstract

Sektor transportasi dan logistik memiliki peran penting dalam mendukung aktivitas perekonomian. Namun, pergerakan harga saham pada perusahaan di sektor ini tidak selalu mencerminkan kondisi keuangannya. Penelitian ini bertujuan menganalisis pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap harga saham perusahaan transportasi dan logistik yang tercatat di Bursa Efek Indonesia pada periode 2017–2024. Pendekatan kuantitatif dengan desain deskriptif dan verifikatif digunakan dalam penelitian ini. Sampel ditentukan melalui teknik purposive sampling, sehingga dari 38 perusahaan, hanya 6 yang memenuhi kriteria, menghasilkan total 48 observasi. Data dianalisis menggunakan regresi linier berganda, korelasi, uji t, uji F, serta koefisien determinasi dengan tingkat signifikansi 5%. Hasil penelitian mengungkapkan bahwa Current Ratio berpengaruh positif dan signifikan terhadap harga saham, menunjukkan bahwa likuiditas yang kuat mampu meningkatkan kepercayaan investor sehingga harga saham cenderung meningkat. Di sisi lain, Debt to Equity Ratio dan Total Asset Turnover tidak menunjukkan pengaruh signifikan secara parsial. DER memiliki hubungan negatif yang lemah, sementara TATO menunjukkan hubungan positif yang lemah. Namun, ketika diuji secara simultan, ketiga rasio tersebut terbukti memberikan pengaruh signifikan dengan kemampuan menjelaskan 24% variasi harga saham, sedangkan 76% dipengaruhi faktor lain di luar model. Temuan ini menegaskan pentingnya memperhatikan kondisi likuiditas dan indikator keuangan lainnya sebagai dasar penilaian kinerja saham perusahaan transportasi dan logistik.
An In-Depth Analysis of Multivitamin Purchasing Behavior Among Generation Z in Bandung Kartika Nuradina; Dadan Abdul Aziz Mubarok; Detya Wiryany; Devyanthi Syarif; Nunung Ayu Sofiati; Prinska Damara Sastri; Benny Bernadus
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.4896

Abstract

This study aims to describe consumer behavior in the decision-making process related to purchasing multivitamin products in Bandung City. Data were collected from 1,990 respondents through a survey and analyzed using descriptive statistical methods. The findings indicate that most consumers are 18–24 years old, married, and primarily work as students or private-sector employees, with a monthly income of less than IDR 2,000,000. The primary factor driving purchase decisions is health needs, followed by the product's perceived benefits and halal certification. The most influential sources of information include public media, such as social media and consumer reviews, as well as personal sources, including family and friends. Consumers in Bandung tend to delay their purchasing decisions without a specific timeframe. The main reason for repeat purchases is the consumer's experience of the product's tangible health benefits. These results provide valuable insights for multivitamin producers in designing effective marketing strategies grounded in consumer behavior.
Co-Authors Benny Bernadus Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Detya Wiryany Diah Febriyanti Dini Risnawati Dwi Oktaviani, Mega Fahmi Fauzan Febyanti Christanto Ferry Kosadi Haifa Arrasyidah Kartika Berliani Kartika Nuradina Kasir Kasir Maura Imelda Nazmi Balqis Salsabila Nunung Ayu Sofiati (Efi) Prinska Damara Sastri Reina Bunga Putri Pertiwi Resti Alyani Fadiyah Selvia, Mey Sholehah, Annisa Silfa Najiah Sopiani, Widya Nur Tjipto Sajekti Tjipto Sajekti Yudie Hamzah Fathoni Yuniawati, Wina