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All Journal JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Ascarya: Journal of Islamic Science, Culture and Social Studies 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) 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 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 Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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.
The Effect of Credit Financing on Profitability PT Adira Dinamika Multi Finance Tbk with Receivables Turnover Ratio Analysis Farman, Fanji; Maharani, Asyifa Ayu; Marlina, Dina
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study analyzes the receivable turnover ratio (RTO) and the average time spent to collect receivables (Average Collection Period - ACP) at PT Adira Dinamika Multi Finance Tbk (ADMF) during the period 2014 to 2018. The research method used is "Library Research," which utilizes theories from books relevant to the topic of this study. The findings show that RTO increased in 2015, but decreased significantly in the following years, while ACP showed good efficiency in 2014 and 2015, but increased in the following years, indicating a decrease in efficiency in collection. Nevertheless, PT Adira still maintains a healthy collection period. This study highlights the importance of effective credit sales in influencing the profitability of the company, where higher receivables can increase profits. It is recommended that the company improve its receivables management by setting credit standards and conducting routine collections.
Peranan BUMDes Sebagai Upaya Dalam Meningkatkan Pendapatan Asli Desa Serta Menumbuhkan Perekonomian Desa Fanji Farman
Gudang Jurnal Multidisiplin Ilmu Vol. 1 No. 6 (2023): GJMI - DESEMBER
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v1i6.411

Abstract

Badan usaha milik desa yang disebut BUMDes merupakan lembaga desa yang dikelola oleh masyarakat dan pemerintahan desa dalam upaya meningkatkan perekonomian desa. BUMDes mampu mendorong dinamisasi kehidupan ekonomi di pedesaan. Tujuan penelitian ini untuk mengetahui peranan BUMDes dalam meningkatkan perekonomian masyarakat pedesaan dan untuk mengetahui faktor pendukung dan penghambat BUMDes dalam meningkatkan perekonomian masyarakat. Metode yang digunakan adalah pendekatan kualitatif. Hasil penelitian ini menunjukan kondisi BUMDes yang belum dikelola secara maksimal seperti pada aspek sumber daya manusia, finansial dan partisipasi masyarakat yang rendah, hal tersebut disebabkan masih rendahnya pengetahuan masyarakat serta masih lemahnya sosialisasi BUMDes.
Pengaruh E-Commerce, Digital Marketing, Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Generasi Z di Jakarta Nurhayaty, Ety; Farman, Fanji; Wahyono, Dwi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7260

Abstract

The aim of this research was to determine the influence of e-commerce, digital marketing, entrepreneurial knowledge on generation Z's entrepreneurial interest. This research uses a quantitative approach. The population in this study is generation Z who are currently studying at high school and university levels in Jakarta. The sample used in this research was 93 respondents. Based on the partial results of the research, it is stated that there is a positive and significant influence of e-commerce on interest in entrepreneurship, digital marketing has a positive and significant influence on interest in entrepreneurship, and entrepreneurial knowledge has a positive and significant influence on interest in entrepreneurship. Simultaneous research results show that e-commerce, digital marketing, entrepreneurial knowledge have a positive and significant effect on generation Z's entrepreneurial interest in Jakarta Province. The coefficient of determination value is 0.576 or 57.6%. The results of these calculations mean that e-commerce, digital marketing, entrepreneurial knowledge influence interest in entrepreneurship by 57.6% while the remaining 42.4% is influenced by other factors not examined in this research.
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.
Impact of liquidity and profitability ratios on stock prices of food and beverage manufacturers Farman, Fanji; Rahman, Erpi; Nusuki, Ina; Adinegara, Ahmad Andy
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12572

Abstract

This research examines the impact of liquidity and profitability ratios on stock prices of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study focuses on two key financial ratios: liquidity ratios (current ratio and quick ratio) and profitability ratios (return on assets and return on equity), and their influence on stock price fluctuations. The objective is to analyze how these financial indicators affect investor decisions and market behavior in the food and beverage industry. Liquidity ratios assess a company’s ability to meet short-term obligations, while profitability ratios measure a company’s efficiency in generating profit relative to its assets and equity. By investigating these ratios, the study aims to provide valuable insights into the relationship between financial health and stock price performance in the Indonesian market. This research uses quantitative data obtained from financial statements of selected manufacturing companies, with stock prices being analyzed through closing prices. The findings are expected to contribute to investment strategies and offer recommendations for both investors and companies looking to enhance their market performance. The study also highlights the importance of financial analysis in predicting stock price movements and making informed investment decisions.
TAX PLANNING, COMPANY SIZE, AND FIRM VALUE IN REAL ESTATE Andy Adinegara, Ahmad; Fenny Krisdina, Tiana; Damayanti, D'liya; Masruri, Fahrul Alam; Kartika, Tita; Farman, Fanji
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2024

Abstract

This study aims to test and analyze the effect of Tax Planning and Company Size on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2024. By using quantitative research methods, sampling using purposive sampling by means of Judgment sampling, the sample of this study was 12 companies with 48 financial reports. The analysis method used in this research is multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing using the t test and F test. The results in the t test Tax Planning using Effective Tax Rate show that there is a significant negative effect as evidenced by the tcount is smaller than the t table (-2.545 < -2.014). Meanwhile, the t test of Company Size on Company Value has no effect as evidenced by the tcount greater than the ttable value (-0.628> -2.014). The results of the F test show that the Fcount is greater than the Ftabel of (3.389> 3.20), thus together the Tax Planning and Company Size variables have a significant effect on Firm Value in Property and Real Estate companies listed on the IDX in 2021-2024.
Islamic Social Business: The Role of al-Qardul Hasan in Empowering Vulnerable Micro-Enterprises through Bankziska Santoso, Adi; Ristianawati, Yuyun; Hartono, Sri; Farman, Fanji; Nusuki, Ina
Ascarya: Journal of Islamic Science, Culture, and Social Studies Vol. 5 No. 2 (2025)
Publisher : Perkumpulan Alumni dan Santri Mahyajatul Qurro'

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53754/19sqjj52

Abstract

This study examines the development and implementation of Islamic financial institutions based on Al-Qardul Hasan, specifically through the Bankziska model, in the context of empowering micro, small, and medium enterprises (MSMEs). The phenomenon underlying this research is the high dependence of MSMEs on loan sharks who provide high-interest loans, especially in traditional markets, rural areas, and poor urban areas. In addition, the difficulty of accessing finance from conventional and Islamic banks further exacerbates the economic conditions of MSMEs. The Bankziska concept offers an alternative solution by providing loans without interest, without administrative fees, without fines, and collateral. Bankziska utilizes zakat, infaq, shodaqoh, and other social and religious funds to support MSMEs. The main objective of this concept is to realize a prosperous and just society (Baldatun thayyibatun wa rabbun ghafur). The research method used is qualitative with a case study approach. The research results indicate that the Bankziska concept can serve as an alternative model for empowering MSMEs based on Sharia principles, reducing dependence on loan sharks, and increasing financial access for MSMEs. Implications of this research include the development of a more inclusive and sustainable Sharia financial business model.
Implementation of Effective Financial Management Principles in Food Sector MSMEs in Baginda Village to Increase Competitiveness FARMAN, FANJI
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 1 (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.v4i1.43

Abstract

This study aims to identify simple yet effective financial management practices for food-based MSMEs in Baginda Village, South Usmedang District, Sumedang Regency, using Microsoft Excel. MSMEs in this village often face challenges in managing their business finances, particularly in recording transactions, managing cash flow, and planning a structured budget. This study used a qualitative approach with data collection techniques including in-depth interviews, participant observation, and financial management training using Microsoft Excel. The results showed that before participating in the training, most MSME owners in Baginda Village had not separated their personal and business finances, making it difficult to monitor their business's financial performance. After participating in the training, which taught them how to use Microsoft Excel to create cash books, record income and expenses, and prepare monthly and annual budgets, MSME owners reported improved ability to record transactions and monitor cash flow in a more organized manner. 90% of training participants felt more confident in managing their business finances. However, challenges persist, such as limited basic accounting knowledge and a lack of skills in using advanced Excel features. Thirty percent of participants expressed difficulty using Microsoft Excel for more complex financial analysis. Therefore, it is recommended to provide further training on financial statement analysis and improve technological infrastructure in villages. This research makes a significant contribution to developing the financial capacity of MSMEs in rural areas, particularly in increasing competitiveness through more efficient and transparent financial management.
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 Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia Fajrianti, Novy 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 Rizky Shiyammurti, Nastiti Rostianna, Sherlina Safira Dewi, Maya Shofia Annisa R Sri Hartono, Sri Tita Kartika Tita Kartika Triadi Ramadani Wahdan Arum Inawati Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie