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All Journal JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Society: Jurnal Pengabdian Masyarakat Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal Of Resource Management, Economics And Business (REMICS) Jurnal Riset Akuntansi Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business, Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SOCIRCLE : Journal Of Social Community Services Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Fanji Farman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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ANALYSIS OF FINANCIAL REPORTS TO ASSESS FINANCIAL PERFORMANCE Yuniawati, Ayi Srie; Farman, Fanji
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2948

Abstract

The purpose of establishing a company in general is to maximize profits, increase sales, maximize share value, and increase the welfare of shareholders. This can be seen in reports, reports that explain the development of a company's financial performance over a certain period. These reports are usually referred to as financial reports. For financial reports to be meaningful to interested parties, it is necessary to analyze the relationship of each item in the financial statements, which is often referred to as financial statement analysis. This research was conducted to find out how the financial performance of PT. Jasa Marga Tbk is based on the ratio analysis of profitability, liquidity, and solvency. The data analysis method used is a quantitative descriptive method using profitability, liquidity, and solvency ratios. Based on the research results of the three ratios, it can be concluded that the financial performance of PT. Jasa Marga Tbk from 2017-2021 as a whole experienced conditions that tended to decline, this showed that the company's financial performance was in unfavorable condition.
Implementasi Branding dan Laporan Keuangan pada Usaha Opak Sari Rasa Indah dan Dapur Emak di Desa Citaleus Farman, Fanji
Abdimas Indonesian Journal Vol. 4 No. 1 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i1.338

Abstract

This research explains the community service program, especially for Opak Sari Rasa Indah and Dapur Emak MSME actors in KKN-T (Real Work Lectures - Thematic) activities in 2024 in Citaleus Village, Buahdua District, Sumedang Regency. The methods used are observation, interviews, documentation and socialization. The analysis carried out focuses on problems in terms of introducing Opak Sari Rasa Indah and Dapur Emak UMKM to the community as well as preparing simple financial reports. This analysis resulted in solving the problem in the form of a program that we implemented, namely creating a logo, banner, menu book, simple financial report application in the form of an application given to UMKM Opak Sari Rasa Indah and Dapur Emak. It is hoped that this problem solving method can help resolve the problems that exist among UMKM.
SYSTEMATIC LITERATURE REVIEW: CORPORATE GOVERNANCE AND FINANCIAL DISCLOSURE REPORTING Farman, Fanji; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13927

Abstract

Penelitian ini mengeksplorasi pentingnya pengungkapan laporan keuangan dalam meminimalisasi asimetri informasi dan dampaknya terhadap berbagai pemangku kepentingan. Pengungkapan yang transparan dan akurat dapat mengurangi konflik keagenan antara pemilik perusahaan dan manajer, serta memberikan informasi yang relevan untuk pengambilan keputusan ekonomi dan meningkatkan likuiditas saham. Meskipun proses pengungkapan ini memerlukan biaya dan waktu yang signifikan serta memiliki kompleksitas dan keterbatasan dalam menangkap risiko mendatang, penting untuk memastikan bahwa informasi keuangan disajikan dengan jelas dan transparan untuk membangun kepercayaan dari pihak eksternal. Penelitian ini menggunakan metode PRISMA untuk menyusun systematic review dan meta-analysis terkait pengungkapan laporan keuangan. Hasilnya menunjukkan bahwa kualitas laporan keuangan yang andal dipengaruhi oleh ukuran perusahaan, audit yang berkualitas, dan pengungkapan informasi yang luas. Pengungkapan laporan keuangan yang baik dapat memprediksi arus kas masa depan dan memiliki dampak signifikan pada pengambilan keputusan investasi. Teori keagenan dan teori pengungkapan laporan keuangan menjelaskan pentingnya transparansi, kepatuhan regulasi, dan kepercayaan investor dalam pengungkapan informasi keuangan. Auditor memainkan peran penting dalam pengembangan kebijakan pengungkapan perusahaan, dan peningkatan pengungkapan dapat meningkatkan kualitas laporan keuangan serta mengurangi peluang kecurangan. Secara keseluruhan, regulasi yang lebih ketat dan kesadaran yang lebih tinggi diperlukan untuk mendorong perusahaan melakukan pengungkapan informasi yang lebih baik, yang pada akhirnya akan melindungi investor dan meningkatkan kualitas pengambilan keputusan ekonomi.
Analisis Penyelangaraan Event Motogp dan WSBK Mandalika Terhadap Peningkatan Penjualan Produk UMKM Indonesia Fanji Farman; Dita Puspitasari; Renalda Adilah Siti Adeni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.2977

Abstract

Indonesia is experiencing an economic recession due to the Covid-19 pandemic, especially the local SME sector which has contracted over the last 3 years, experiencing quite large losses. Therefore, the government is making efforts to restore the national economy, one of which is by holding the 2022-2023 WSBK and MotoGP mega event at the Mandalika circuit in West Nusa Tenggara which is believed to have great potential to have a multiplier effect on the revival of various economic sectors, especially sports in particular Local SME. This research uses a descriptive-qualitative research method using a conceptual framework of the correlation between nation branding and increasing sales of local SME. The results obtained are that the WSBK and MotoGP performances at the Mandalika circuit were able to have a positive impact on various social-economic sectors, especially the local SME sector which participated in promoting local products during the WSBK and MotoGP performances and felt a big impact on increasing income which had contracted due to Covid-19 pandemic. This has become a big momentum for local SME players to increase profits and cover economic losses caused by Covid-19 in the last 3 years.
Optimizing Competence of Village Apparatus in Improving the Quality Village Financial Reports Farman, Fanji; Nusuki, Ina; Ahmad Andy Adinegara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1108

Abstract

This study was initiated due to apprehensions about the proficiency of village administrators and the integrity of village financial reports. Preliminary assessments revealed that numerous village authorities possessed inadequate experience in financial management and exhibited a limited comprehension of the Village Financial System (SISKEUDES), resulting in delays in the submission of financial reports. This study sought to accomplish three main objectives: (1) to evaluate the competence of village officials in Tanjungkerta Sub-district, Sumedang Regency; (2) to assess the quality of village financial reports in the region; and (3) to analyze the impact of village officials' competence on the quality of these financial reports. The research utilized a quantitative methodology, gathering data from 60 village official participants. The data underwent analysis by basic linear regression. The analysis indicated that: (1) the proficiency of village officials was rated as high; (2) the caliber of village financial reports was deemed very high; and (3) the proficiency of village officials exerted a positive and significant impact on the quality of village financial reports, with a coefficient of determination of 13.7%. The study concludes that augmenting the proficiency of village officials via training and education can enhance the quality and punctuality of financial reports, hence reinforcing successful local governance.
Tinjauan Bibliometrik Corporate Social Responsibility dan Earnings Management Fajriati, Novy; Dewi, Maya Safira; Farman, Fanji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1516

Abstract

Tinjauan ini bertujuan untuk mengkaji perkembangan penelitian mengenai pengaruh Corporate Social Responsibility (CSR) terhadap manajemen laba, dengan menggunakan pendekatan jaringan sosial melalui analisis bibliometrik. Tinjauan sistematis bibliometrik dilakukan terhadap 276 artikel yang diperoleh melalui basis data Scopus. Data dianalisis menurut berbagai parameter termasuk tahun publikasi, jurnal, penulis, institusi, negara, afiliasi, bidang subjek, dan analisis istilah. Hasil penelitian menunjukkan meningkatnya minat peneliti dalam mengkaji dampak CSR. Terdapat penulis lebih dari 50 negara di dunia, dengan Tiongkok yang mendominasi jumlah artikel. Pola kata kunci menunjukkan beberapa area potensial yang menarik untuk diteliti lebih lanjut. Temuan penelitian ini memberikan wawasan mengenai analisis pengaruh CSR terhadap manajemen laba. Temuan penting lainnya mencakup sejumlah gap dalam literatur, seperti board diversity, tax avoidance, family firms dan family ownership menjadi bidang penelitian di masa depan untuk mengembangkan analisis pengaruh CSR terhadap manajemen laba.
Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan WPOP Dengan Pengetahuan Teknologi Informasi Kartika, Tita; Azhari, Ceriska; Shiyammurti, Nastiti Rizky; Farman, Fanji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1710

Abstract

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner. The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05.
Leasing: Impact Analysis on Business Operations and Company Financial Performance Indriyani Dwi Lestari; Mita Karmila; Mita Mutiara; Niken Sri Mulyanti; Fanji Farman
Journal Of Resource Management, Economics And Business Vol. 2 No. 3 (2023): Journal Of Resource Management, Economics And Business (REMICS)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/remics.v2i3.183

Abstract

Purpose: This study aims to analyze the impact of leasing on business operations and financial performance, with a particular focus on the relationship between leasing and profitability, financial leverage, and operational efficiency. Research Methodology: Systematic literature review, financial data analysis, and ratio analysis using the DuPont model. Tools used: Microsoft Excel for data analysis. Software: None. Survey and literature review of secondary data sources. Results: Leasing impacts financial performance through increased financial leverage and fluctuating profitability, with ROI values showing inconsistency across the years studied. Limitations: The study is limited to a single company’s financial data (PT. Adira Dinamika Multi Finance Tbk) and does not consider broader industry comparisons or primary data collection. Contribution: This study contributes to the understanding of leasing's impact on financial performance in the finance and accounting disciplines, particularly for businesses utilizing leasing as a financing option.
Influence of Accountability and Transparency on the Quality of Financial Reports At The BKAD Sumedang Kartiwa, Aa; Rostianna, Sherlina; Farman, Fanji
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

This study aims to determine the effect of Accountability and Transparency on the Quality of Regional Financial Reports. The object of this study is the Regional Finance and Asset Agency of Sumedang Regency. This study is quantitative and uses primary data. The data collection method uses the Non Probability Sampling technique with the Purposive Sampling method, by distributing questionnaires to 42 respondents as samples. The analysis technique used is multiple linear regression analysis, hypothesis testing, correlation coefficient testing and determination coefficient using IBM SPSS version 25. Based on the results of partial hypothesis testing with the t test for the accountability variable from the significance value of 0.002<0,05 with a ttest coefficient of 3.404> ttable 2.02269 and the transparency variable shows a significance value of 0.000<0,05 with a ttest coefficient of 5.779> ttable 2.02269 which means that accountability and transparency of financial reports have a positive and significant effect on the quality of regional financial reports. Meanwhile, simultaneously with the f test, it shows that the significance value is 0.001<0,05 with a calculated f coefficient of 95.778>f table 3,2380 , which means that the accountability and transparency of financial reports have a positive and significant effect simultaneously on the quality of regional financial reports.
Implementation Of Psak 22: Business Combination Impact Analysis Of The Indonesian Sharia Bank Merger Farman, Fanji
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1364

Abstract

The aim of this research is to determine the impact of the merger between three sharia banks in Indonesia, namely Bank BRISyariah, Bank Syariah Mandiri, and Bank BNI Syariah. The merger between three sharia banks in Indonesia is one of the largest mergers in the history of sharia banking in Indonesia. Meanwhile, the sample for this research is three sharia banks that have merged in Indonesia, namely Bank Syariah Mandiri, Bank Muamalat Indonesia, and Bank BRI Syariah. The data obtained from in-depth interviews and document studies will be processed using qualitative analysis techniques, such as content analysis and narrative analysis. In terms of financial performance, the research results show that the merger between three sharia banks in Indonesia has had a positive impact on the financial performance of the resulting banks. mergers. In terms of operational performance, the research results show that the merger between three Islamic banks in Indonesia has had a positive impact on the operational performance of the merged bank. In order to increase the effectiveness and efficiency of sharia bank mergers in Indonesia, several suggestions for further research are as follows: First, further research can analyze the factors that influence sharia bank merger decisions in Indonesia in more depth. Further research can be a reference for Islamic banks in Indonesia in making appropriate and effective merger decisions, as well as ensuring the success of mergers in increasing efficiency, stability and competitiveness of the Islamic banking industry.
Co-Authors Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari dwi wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia FENNY KRISDINA, TIANA Hamfri Djajadikerta Ina Nusuki Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa Khairul Thaffan LISNAWATI, LISNA Maharani, Asyifa Ayu Malawat, Fadli Fendi Maman Nurochman Masruri, Fahrul Alam Maya Safira Dewi, Maya Safira Mita Karmila Mita Mutiara Nastiti Rizky Shiyammurti Neni Hajijah Niken Sri Mulyanti Nitha Dwi Afianti Novy Fajriati Nurhayaty, Ety Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Rizky Shiyammurti, Nastiti Rostianna, Sherlina Safira Dewi, Maya Shofia Annisa R Tita Kartika Tita Kartika Triadi Ramadani Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie