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All Journal Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Ascarya: Journal of Islamic Science, Culture and Social Studies Jurnal Ekonomi 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) 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 Business Application Journal of Ekonomics, Finance, and Management Studies J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Fanji Farman
Unknown Affiliation
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 Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Effect of Quality of Financial Statements on Investment Efficiency MSMEs in Sumedang Regency Fanji Farman
Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

Investment efficiency is a project that is carried out based on all investment activities or activities that are in accordance with the company's objectives. Financial reports are one of the factors that influence investment activities. With good quality financial reports, information asymmetry can be reduced so that investment activities can run efficiently. This research aims to find out how financial reporting accuracy influences investment performance. Information from completed questionnaires was used in this investigation. Although there are still errors in company financial reports, which have a significant impact on the quality of their financial reports, research findings show that the accuracy of financial reports does not change the efficiency of investments made by investors
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.
Refleksi Konsep Akuntansi Lingkungan dari Tradisi Sasi Malawat, Fadli Fendi; Hamizar, Arizal; Farman, Fanji; Pelupessy, Fatmah Watty; Yaman, Afdhal
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p81-98

Abstract

Abstract: This study aims to reflect on the concept of environmental accounting based on the Sasi tradition, a local wisdom of the Maluku community, to support sustainable natural resource management. The study also explores the integration of cultural and spiritual values into the modern concept of environmental accounting, which is expected to provide solutions to global challenges related to environmental issues. A qualitative method was used with an ethnographic approach to uncover the meanings and values embedded in the Sasi tradition. Data were collected through literature reviews, analysis of customary law documents, and relevant case studies. A multidisciplinary approach combining accounting, anthropology, and ecology was applied to analyze this tradition in the context of sustainability. The analysis was conducted descriptively and interpretatively, highlighting the principles of the Sasi tradition and their relevance in developing more inclusive environmental accounting. The findings show that the Sasi tradition reflects sustainability principles aligned with the triple bottom line theory, encompassing social, economic, and environmental aspects. The spiritual and cultural values in this tradition, such as responsibility to God, nature, and fellow humans, provide a strong conceptual framework for application in environmental accounting.
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.
Pemberdayaan Industri Rumah Tangga Melalui Peningkatan Kualitas Dan Kemasan Produk Olahan Lokal FARMAN, FANJI; ANDY ADINEGARA, AHMAD; NUSUKI, INA; FENNY KRISDINA, TIANA; NUROCHMAN, MAMAN
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 2 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i2.38

Abstract

Industri rumah tangga memainkan peran penting dalam meningkatkan perekonomian pedesaan, khususnya di Desa Cipeles, Kecamatan Tomo, Kabupaten Sumedang. Industri ini tidak hanya berfungsi sebagai sumber penghidupan bagi masyarakat setempat, tetapi juga memiliki potensi besar dalam meningkatkan daya saing produk lokal. Namun, dalam praktiknya, industri rumah tangga di desa ini masih menghadapi berbagai tantangan yang menghambat pertumbuhannya, terutama dalam hal kualitas produk dan inovasi kemasan. Produk olahan lokal sering kali kesulitan dalam standarisasi bahan baku, teknik produksi, dan estetika kemasan, menjadikannya kurang menarik bagi konsumen. Untuk mengatasi tantangan ini, diperlukan upaya pemberdayaan yang sistematis dan terarah untuk meningkatkan daya saing industri rumah tangga melalui peningkatan kualitas dan inovasi kemasan. Memberikan bantuan dalam penerapan standarisasi bahan baku, pelatihan kebersihan dan sanitasi, serta desain kemasan yang menarik diharapkan dapat meningkatkan daya jual produk lokal dari Desa Cipeles. Selain itu, pemanfaatan strategi pemasaran digital dan penguatan merek merupakan faktor kunci dalam memperluas jangkauan pasar. Penelitian ini bertujuan untuk memberikan solusi konkret bagi pengembangan industri rumah tangga yang berkelanjutan, sehingga berkontribusi pada kesejahteraan ekonomi yang lebih luas bagi masyarakat setempat. Kolaborasi antara pemerintah, lembaga keuangan, dan masyarakat sangat penting untuk mengatasi keterbatasan akses modal, adopsi teknologi, dan pelatihan. Dengan strategi yang tepat, peningkatan kualitas produk dan kemasan inovatif dapat menjadi pendorong pertumbuhan ekonomi, memastikan bahwa industri lokal tetap kompetitif di pasar yang semakin modern.   Abstrack The household industry plays a crucial role in improving the rural economy, particularly in Cipeles Village, Tomo District, Sumedang Regency. This industry not only serves as a source of livelihood for the local community but also holds significant potential in enhancing the competitiveness of local products. However, in practice, the household industry in this village still faces various challenges that hinder its growth, especially in terms of product quality and packaging innovation. Local processed products often struggle with standardization of raw materials, production techniques, and packaging aesthetics, making them less attractive to consumers. To address these challenges, a systematic and targeted empowerment effort is required to enhance the competitiveness of household industries through quality improvement and packaging innovation. Providing assistance in implementing raw material standardization, hygiene and sanitation training, and attractive packaging design is expected to increase the marketability of local products from Cipeles Village. Moreover, the utilization of digital marketing strategies and branding reinforcement are key factors in expanding market reach. This study aims to provide concrete solutions for sustainable household industry development, ensuring that it contributes to the broader economic welfare of the local community. Collaboration between the government, financial institutions, and the community is essential to overcoming the limitations of capital access, technology adoption, and training. With the right strategy, enhancing product quality and innovative packaging can serve as a driving force for economic growth, ensuring that local industries remain competitive in an increasingly modern market.
Co-Authors Adi Santoso Adinegara, Ahmad Andy Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan ANDY ADINEGARA, AHMAD Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari Dwi Wahyono dwi wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia FENNY KRISDINA, TIANA Hamfri Djajadikerta Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa Lisna Lisnawati 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 Nurochman, Maman Nusuki, Ina Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Ristianawati, Yuyun Rostianna, Sherlina Shofia Annisa R Sri Hartono, Sri Tita Kartika Tita Kartika Triadi Ramadani Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie