Article Per Year (5 Year)
p-Index From 2021 - 2026
5.701
P-Index
This Author published in this journals
All Journal Tadbir: Jurnal Manajemen Pendidikan Islam Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA JAF- Journal of Accounting and Finance eCo-Buss Dinasti International Journal of Education Management and Social Science Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba Inaba of Community Services Journal Indonesian Journal of Innovation Multidisipliner Research
Devyanthi Syarif
Universitas Indonesia Membangun, Bandung, Indonesia
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Pengaruh Pendapatan Asli Daerah, Belanja Modal, dan SiLPA terhadap Kinerja Keuangan pada Pemerintah Daerah Kabupaten di Jawa Barat tahun 2016-2023 Nurul Fitriani; Devyanthi Syarif
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2111

Abstract

  Penelitian ini menganalisis pengaruh Pendapatan Asli Daerah, belanja modal dan SiLPA terhadap kinerja keuangan pemerintah daerah kabupaten di Jawa Barat selama tahun 2016-2023. Metodologi studi ini menggunakan kuantitatif dengan pendekatan deskriptif dan memanfaatkan data sekunder dari studi pustaka dan dokumentasi. Analisis dilakukan dengan menguji asumsi klasik, regresi, korelasi, pengujian hipotesis secara parsial dan simultan. Hasil studi menghasilkan bahwa secara parsial, Pendapatan Asli Daerah dan SiLPA berpengaruh positif terhadap Kinerja Keuangan pemerintah daerah, lalu belanja modal tidak berpengaruh signifikan. Sementara itu, Pendapatan Asli Daerah, belanja modal dan SiLPA berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Dari pembahasan tersebut terlihat jelas bahwa peningkatan Pendapatan Asli Daerah dapat mencerminkan kemandirian, sedangkan pengelolaan belanja modal yang kurang optimal tidak meningkatkan kinerja. Nilai SiLPA yang tinggi menunjukkan anggaran yang efisien, namun harus dibarengi dengan alokasi yang memadai untuk mendukung Pembangunan. Hasil ini mengandung makna bahwa pemerintah kewilayahan perlu mengoptimalkan Pendapatan Asli Daerah, meningkatkan pengelolaan belanja modal dan memanfaatkan SiLPA secara efektif untuk mencapai Kinerja Keuangan pada Pemerintah Daerah.
Pengaruh Total Asset Turnover, Debt to Equity Ratio, Current Ratio, dan Firm Size Terhadap Return on Asset Widya Sari; Vina Merliana; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3644

Abstract

Kajian ini bertujuan mengkaji keterkaitan TATO, DER, CR, dan Firm Size dengan ROA pada perusahaan manufaktur subsektor tekstil dan garmen. Pendekatan kuantitatif digunakan melalui analisis regresi linear berganda yang diawali dengan pengujian asumsi klasik. Data sekunder bersumber dari laporan keuangan tahunan perusahaan yang tercatat di Bursa Efek Indonesia. Pemilihan sampel dilakukan secara purposive dengan kriteria ketersediaan laporan keuangan lengkap selama periode pengamatan. Sampel terdiri atas 15 perusahaan dengan rentang observasi delapan tahun, sehingga diperoleh 120 data. Hasil uji t mengindikasikan bahwa TATO, DER, dan CR tidak memiliki signifikansi statistik pada ROA. Firm Size memiliki keterkaitan positif dan signifikan, yang mencerminkan peran skala perusahaan dalam pembentukan profitabilitas. Hasil uji F memperlihatkan bahwa TATO, DER, CR, dan Firm Size secara simultan tidak memiliki signifikansi statistik pada ROA. Nilai koefisien determinasi yang rendah mencerminkan keterbatasan rasio keuangan dalam menjelaskan variasi profitabilitas perusahaan tekstil dan garmen. Kondisi ini mengarah pada dominasi faktor eksternal dan karakteristik industri, seperti tekanan pasar, biaya produksi, dan dinamika makroekonomi, dalam membentuk kinerja laba perusahaan.
Assessing the Drivers of Profit Growth thru Total Asset Turnover, Return on Assets, Institutional Ownership and Public Share Ownership Rifa Nur Apriliani; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3659

Abstract

This study looks at how Indonesian telecom businesses' profit growth is affected by Total Asset Turnover (TATO), Return on Assets (ROA), Institutional Ownership (IO), and Public Share Ownership between 2019 and 2024. The study examines 42 financial statements from particular telecom companies using a quantitative methodology that takes a descriptive and verificative approach. Multiple linear regression analysis, the coefficient of determination test, the product moment correlation coefficient test, and traditional assumption tests, such as F-tests and t-tests for hypothesis testing, were used to assess the correlations between the variables. Version 21.0 of the SPSS software was used to process the data. TATO and PSO have a beneficial impact on profit growth, but ROA and IO have no effect, according to the incomplete test results. However, TATO, ROA, IO, and PSO collectively have a major influence on Profit Growth, according to the simultaneous test results. These results imply that while short-term profitability does not seem to be a significant determinant of profit growth in the telecommunications industry, activity ratio and ownership mix do.
The Impact of Environmental Social Governance Performance, Debt to Equity Rasio, and Corporate Social Responsibility Disclosure on Return on Asset Fanny Pemudi Rukmana; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3660

Abstract

This study examines the effects of environmental social governance performance, debt to equity ratio, and corporate social responsibility disclosure on the return on assets of Indonesian apparel and luxury goods companies between 2017 and 2024. Employing a quantitative approach that adopts a descriptive and verificative approach, the study looks at 56 financial statements from specific apparel and luxury goods companies. The correlations between the variables were evaluated using analysis of multiple linear regression, the coefficient of determination test, traditional assumption tests, as well as the product moment correlation coefficient test such as t-tests and F-tests for assessing hypotheses. The data was processed utilizing SPSS 21.0. According to the test findings that are not complete, ROA is positively impacted by ESG Performance and CSR Disclosure but not by DER. However, the simultaneous test findings show that ESG Performance, DER, and CSR Disclosure taken have a major influence when combined.on Return On Asset. According to these results, activity ESG performance, DER, and CSRD mix are more important factors in determining Return On Asset in the apparel and luxury goods business than short-term solvability.
Determinant Price to Earnings Ratio with Total Asset Turnover, Debt to Equity Ratio, Firm Size, and Net Profit Margin Anggi Sri Aulianti; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3671

Abstract

This study examines the effects of Total Asset Turnover, Debt to Equity Ratio, Firm Size dan Net Profit Margin on Price Earnings Ratio of Indonesian Properties dan Real Estate industry between 2016 and 2024. Employing a quantitative approach that adopts a descriptive and verificative approach, the study looks at 90 financial statements from specific Properties dan Real Estate industry. The correlations between the variables were evaluated using analysis of multiple linear regression, the coefficient of determination test, traditional assumption tests, as well as the product moment correlation coefficient test such as t-tests and F-tests for assessing hypotheses. The data was processed utilizing SPSS 26.0. According to the test findings that are not complete, PER is positively impacted by Total Asset Turnover but DER is negatively impacted. Unfortunately, Firm Size and NPM do not impacted to PER However, the simultaneous test findings show that TATO, DER, Firm Size and NPM taken have a major influence when combined on PER. According to these results, activity TATO, DER, Firm Size and NPM mix are more important factors in determining Price Earnings Ratio in the Properties dan Real Estate industry than short-term.
Training And Mentoring Of The Creative Women’s Group Tanginas To Develop Innovative Bamboo Shoot-Based Products In Cimareme Village, West Bandung Regency Dewi Fitriani Nurillah; Syalwa Nazhifah Aulya Wanda; Nisa Auliya; Ridwan Ridwan; Erna Herlinawati; Devyanthi Syarif; Tjipto Sajekti
Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i2.385

Abstract

Community empowerment through the utilization of local potential is the focus of the community service program. This program aims to empower the Creative Women's Group Tanginas in Cimareme Village, West Bandung Regency, by optimizing bamboo shoots as raw materials for innovative products. Various training and mentoring are carried out to improve digital marketing skills, standard operating procedures, and financial reporting. Evaluation using pre-tests and post-tests showed a significant increase in participants' knowledge and skills, especially in utilizing digital platforms such as websites for branding and sales. This program has succeeded in increasing production capacity, standardizing product quality, and expanding market reach, thus contributing to the sustainability of the local economy
AUDIT INTERNAL DALAM PENGELOLAAN DANA BOS PADA MADRASAH MELALUI PERSPEKTIF MANAJEMEN PENDIDIKAN Nur Fatimah; Devyanthi Syarif; Wiwin Suhada; Badrudin Badrudin; Qiqi Yuliati Zaqiah
Tadbir: Jurnal Manajemen Pendidikan Islam Vol 14 No 1 (2026): Tadbir: Jurnal Manajemen Pendidikan Islam
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/tjmpi.v14i1.6676

Abstract

The management of School Operational Assistance (BOS) funds in madrasahs plays a crucial role in supporting educational operations and improving quality. However, various field findings indicate ongoing inefficiencies, lack of transparency, and weak internal control systems in the management of these funds. This background highlights the need for a critical examination of the role of internal audit in the financial governance system of madrasahs, particularly from the perspective of Islamic educational management, which emphasizes accountability, trustworthiness (amanah), and integrity. This study aims to answer the central question: What is the role and urgency of internal audit in managing BOS funds in madrasahs from the perspective of Islamic educational management? The method used is a literature study with a descriptive qualitative approach, analyzing national and international literature related to internal audits, BOS fund governance, and Islamic management principles. The findings indicate that internal audits, when professionally designed and implemented in alignment with Islamic values, can significantly enhance transparency, efficiency, and accountability in the management of BOS funds. Moreover, the application of value-based Islamic internal audits positively contributes to strengthening financial ethics and increasing public trust in madrasahs. This study offers a conceptual contribution to enriching the literature on Islamic educational management and serves as a strategic reference for policymakers and madrasah administrators.
Pengaruh CR, FAI, ROA, dan DER terhadap Effective Tax Rate pada Perusahaan Properti dan Real Estat BEI Periode 2020-2024 Caline Namira; Kasir Kasir; Devyanthi Syarif; Tjipto Sajekti
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3924

Abstract

Tujuan penelitian ini adalah menguji hubungan Current Ratio, Fixed Asset Intensity, Return on Assets, dan Debt to Equity Ratio  terhadap tax avoidance yang diproksikan mempergunakan Effective Tax Rate pada perusahaan properti dan real estat yang teregistrasi pada BEI kurun waktu 2020-2024. Tax avoidance masih termasuk sesuatu yang diperhatikan sebab perusahaan cenderung berusaha menekan beban pajak guna meningkatkan laba perusahaan. Penelitian ini mempergunakan metode kuantitatif melalui pendekatan asosiatif. Penelitian memanfaatkan data sekunder yang dihimpun dari laporan keuangan tahunan masing-masing perusahaan. Dalam mengambil sampelnya, dipergunakan teknik purposive sampling yang kemudian didapat 19 perusahaan dan total 95 observasi penelitian. Analisis data mempergunakan regresi data panel yang dibantu aplikasi EViews 14. Temuan studi mengindikasikan, FAI dan ROA berpengaruh negatif serta signifikan terhadap ETR yang menandakan meningkatnya praktik tax avoidance. Sementara itu, CR dan DER belum memengaruhi signifikan terhadap ETR. Melalui simultan, CR, FAI, ROA, dan DER, memengaruhi signifikan terhadap ETR melalui skor Adjusted R-Squared senilai 17,56%. Penelitian ini menghasilkan simpulan, profitabilitas dan intensitas aset tetap merupakan faktor penting yang berdampak pada praktik penghindaran pajak dengan objek perusahaan properti dan real estat.
Pengaruh Sikap Keuangan, Literasi Keuangan, dan Gaya Hidup Hedonisme Terhadap Manajemen Keuangan (Studi Kasus UMKM di Kecamatan Banjaran Kabupaten Bandung) Huda Fitrianti; Devyanthi Syarif
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of financial attitudes, financial literacy, and hedonistic lifestyles on the financial management of MSME actors in Banjaran District, Bandung Regency. The background of this study is the weak financial management of MSMEs due to social pressures in the digital era that trigger consumptive behavior. The study used a quantitative approach with a causal design on 100 MSME actors selected through accidental sampling (Slovin formula). Data were collected using a 5-point Likert scale questionnaire and analyzed using multiple linear regression. The results showed that: (1) financial attitude had a significant positive effect on financial management (t=4.111; p=0.000), (2) financial literacy has a significant positive effect with the most dominant influence (t=5.087; p=0.000), (3) hedonistic lifestyle has a significant negative effect (t=-2.815; p=0.006). Simultaneously, the three variables have a significant effect (F=36.978; p=0.000) with a 53.6% contribution to the financial management of MSME actors. The practical implications of this study emphasize the importance of improving financial literacy, forming positive financial attitudes, and controlling hedonistic behavior as the keys to successful MSME financial management.
Breaking Financial Barriers: Empowering Persons With Disabilities Through Inclusive Investment Education Diah Febriyanti; Adnan Bahalwan; Zulhamka Julianto Kadir; Devyanthi Syarif; Iis Hanifah
Inaba of Community Services Journal Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/4gz54b87

Abstract

This community service program aimed to improve financial literacy and economic empowerment among persons with disabilities through collaboration between Universitas Indonesia Membangun (INABA), the West Java Indonesia Stock Exchange (IDX), and the Bandung Independent Living Center (BILIC). The program provided education on personal financial management, capital market literacy, and safe investment practices through seminars, mentoring, and practical activities. The results showed increased understanding of financial management, greater awareness of legal investment opportunities, and enhanced motivation toward economic independence. The program highlights the importance of multi-stakeholder collaboration in promoting financial inclusion and social empowerment for persons with disabilities.
Co-Authors Adnan Bahalwan Alifya Febriany Anggi Sri Aulianti Arsya Nadia Aby Maulana Benny Bernadus Caline Namira Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Detya Wiryany Dewi Fitriani Nurillah Diah Febriyanti Dinda Lestari Dini Risnawati Dita apriyanti Dwi Oktaviani, Mega Dwi Sugiantoro Erna Herlinawati Fahmi Fauzan Fanny Pemudi Rukmana Febyanti Christanto Ferry Kosadi Haifa Arrasyidah Huda Fitrianti Iis Hanifah Intan Kusuma Wardani Kartika Berliani Kasir Kasir kaylla salsabila Maura Imelda Nabila Delyyana Putri Nazmi Balqis Salsabila Nisa Auliya Nunung Ayu Sofiati (Efi) Nur Fatimah Nuradina, Kartika Nurul Fitriani Qiqi Yuliati Zaqiah, Qiqi Yuliati Reina Bunga Putri Pertiwi Resti Alyani Fadiyah Ridma Meltareza Ridwan Ridwan Rifa Nur Apriliani Rindiani Rindiani Rosi Indriani Seha Ranika Selvia, Mey Sholehah, Annisa Silfa Najiah Sopiani, Widya Nur Sri Astuti Syalwa Nazhifah Aulya Wanda Tjipto Sajekti Tjipto Sajekti Tjipto Sajekti Vina Merliana Wajib Ginting Widya Sari Wiwin Suhada Yudie Hamzah Fathoni Yuniawati, Wina Zulhamka Julianto Kadir