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All Journal Journal of Accounting and Investment Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) AFEBI Accounting Review Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Journal of Applied Business, Taxation and Economics Reseach Jurnal Locus Penelitian dan Pengabdian

Bastian, Elvin

Department Of Accounting, Universitas Sultan Ageng Tirtayasa, Banten.

Author-ID : 1182419

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Mathematics Social Sciences

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PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi pada Perusahaan Sektor Pertambangan di BEI Periode 2010 â€“ 2016) Susanty, Dessy; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Important information for investors to make investment decisions reflected in the financial statements. Investors must expect a high rate of return on the funds invested into the company. This study aimed to analyze the influence of Return On Asset, Debt to Equity Ratio, Current Ratio, Price To Book Value and Firm Size on stock returns. Objects of research are amining companies listed on the Indonesia Stock Exchange during 7 year period 2010 to 2016 have been selected as sample.. Data used to analysis is the financial statements (Balance Sheet and Income Statement), using the technique of multiple regression analysis and ratios, criteria through the purposive sampling method. The data processed by using SPSS program version 20.0. It was concluded from the results of data analysis that : variable Debt to Equity Ratio, Price To Book Value and Firm Size have been significant influenceto to the stock return. Return On Asset and Current Ratio no effect on stock return.Keywords: Return On Asset, Debt to Equity Ratio, Current Ratio, Price to Book Value, Firm Size, Stock Return.

PENGARUH FLEKSIBILITAS BUDAYA DAN KERANGKA LEVERS OF CONTROL TERHADAP KINERJA PERUSAHAAN Handayani, Ani; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study aims to examine the effect of CF and LOCÂ framework on the performance of companies in manufacturing companies in Banten Province. The population in this study were all manufacturing companies in Banten with the middle managers' unit of analysis. The sample in this research is middle managers (finance, production, HRD, sales and marketing) who have experience in the position for at least 3 years and willing to be respondent in this research. Sampling method used in this research is purposive sampling. The data in this study were obtained by sending questionnaires directly to the respondents, 120 questionnaires were distributed to respondents but only 68 questionnaires that were returned.Â Data in this study were analyzed using Structural Equation Modeling (SEM) method with Partial Least Square approach (PLS). The results of this study showed that CF has significant effect on Belief System, DCS, ICS and CP. In addition, DCS have a significant effect on CP and ICS. However, CF has no effect on boundary systems. Belief Systems and boundary systems are unable to mediate CF on CP. DCS and ICS has a significant positive on CP. boundary system has no effect on CP and Belief System has no effect on CP.Keywords: Cultural Flexibility (CF), Levers Of Control (LOC), Diagnostic Control System (DCS) Company Performance (CP), Interactive Control System (ICS)

PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL DIMODERASI OLEH SISTEM PENGENDALIAN MANAJEMEN (Studi Empiris Perusahaan Manufaktur Berskala Besar di Kota Cilegon) Larissa Anditha Gestari Gestariana, Larissa Anditha; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

The performance of managers will be said to be effective if the organizational goals set forth in thebudget can meet the five indicators in the Budgetary Goal Characteristics, including budgetaryparticipation, budget clarity, budgetary evaluation,budgetary feedback, and budget goal difficulty.However, the relationship between Budgetary Goal Characteristics to Managerial Performance will be stronger or vice versa become weaker with other factors involved in the budget that is Management Control System. Therefore, this research is important to measure the performance budgeting of largescale manufacturing industry, because the procedures and management control system in manufacturing companies is more complex. The sample in this research is a manufacturing company with large scale metal business in Cilegon City. Data collection method in this study is the primary data through the distribution of questionnaires. The data is processed by using SPSS program version 22.0 with multiple linear regression approach and Moderated Regression Analysis (MRA) test. The results show that the five components of Budgetary Goal Characteristics have a positive effect on managerial performance and overall the Management Control System is able to strengthen the relationship between Budgetary Goal Characteristics to Managerial Performance. Keywords: Budgetary Goal Characteristics, Management Control Systems and Managerial Performance

Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance Dwi Irawan; Elvin Bastian; Imam Abu Hanifah
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital.

PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Fitriyah Nurhidayah; Putri Mutira; Yanti Yanti; Ratih Purnamasari; Meutia Meutia; Lia Uzliawati; Tubagus Ismail; Dadan Ramdhani; Imam Abu Hanifah; Elvin Bastian; Helmi Yazid; Agus Sholikhan Yulianto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.

PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Dadan Darmawan; Helmi Yazid; Elvin Bastian
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): December 2022
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).

Interaction of Environmental Uncertainty, Characteristics of Management Accounting Information Systems and Decentralization on Managerial Performance Adam Nur Firdausy; Elvin Bastian; Fara Fitriyani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.143

This study aims to examine the effect of the characteristics of management accounting information systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, the data used using primary data and data collection using a questionnaire to obtain information from respondents, namely middle managers who work in manufacturing companies in the feedmill sector in Banten Province. The analytical method used is Structural Equation Model (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) The effect of the characteristics of the management accounting information system on managerial performance, a) Broadscope has an effect on managerial performance, b) Timeliness has no effect on managerial performance, c) Aggregation has no effect on managerial performance, d) Integration has no effect on managerial performance, 2) Decentralization has an effect on managerial performance, 3) The effect of environmental uncertainty moderates the relationship between the characteristics of management accounting information systems on managerial performance, a) Environmental uncertainty does not moderate the relationship between broad- scope management accounting information characteristics and managerial performance, b) Environmental uncertainty does not moderate the relationship between characteristics of management accounting information timeliness with managerial performance, c) Environmental uncertainty does not moderate the relationship between the characteristics of aggregation management accounting information with managerial performance, d) Uncertainty environmental assurance does not moderate the relationship between the characteristics of integrated management accounting information and managerial performance, 4) Environmental uncertainty moderates the relationship between decentralization and managerial performance

Pengaruh Sistem Akuntansi Manajemen, Desentralisasi Terhadap Kinerja Manajerial Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi Nanda Febiana; Elvin Bastian; Fara Fitriyani
Tirtayasa Ekonomika Vol 18, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v18i1.18638

This study aims to examine the effect of management accounting systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, data collected using primary data and questionnaires to obtain information to respondents, namely middle managers who work in the hotel industry in Serang Regency, the method used in this research is purposive sampling using SPSS. The results of this study are 1) Management accounting system has a significant effect on managerial performance, 2) Decentralization has a significant effect on managerial performance 3) Management accounting system has a significant effect on managerial performance which is moderated by environmental uncertainty variables, 4) Decentralization has a significant effect on moderated managerial performance. by environmental uncertainty.

Implications Quality Report Finance and Systems Internal Control of Local Government Performance The Role of Accountability as Mediation (Study at Cilegon City Government Banten) Umi Hadiatul; Elvin Bastian; Dadan Ramdhani
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract Study This test how much influence quality report financial and internal control systems in the public sector. The government performance area is the main factor tested in the study This as well as using the accountability factor as a mediator. Sample from study This is an organization device government area (OPD). city Cilegon. The method study uses an approach quantitative with SEM method and smart PLS software. Findings study This concludes that quality report finance is influential and significant the internal control system is also influential and significant to the performance of government area. Whereas accountability is mediation capable mediate the connection between quality reports to performance. However, no capability mediates the relationship between quality reports to performance. Implications study this hope can become input for policy government area specifically to the role from factor quality report financial and internal control system as well accountability to policy sector accountancy public sector management. Key Words: quality report finance, internal control system, government performance, accountability, and accounting management public sector.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Firman Saputra; Munawar Muchlish; Elvin Bastian
Jurnal Locus Penelitian dan Pengabdian Vol. 3 No. 1 (2024): jurnal locus penelitian dan pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v3i1.2421

penelitian ini membahas faktor-faktor yang memengaruhi keterlambatan penyampaian laporan audit, yaitu ukuran perusahaan, profitabilitas, dan solvabilitas. Ukuran perusahaan mencerminkan kompleksitas organisasi, sementara profitabilitas dan solvabilitas mencerminkan kesehatan finansialnya. Reputasi kantor akuntan publik (KAP) juga diangkat sebagai variabel moderasi, mengingat pengaruhnya terhadap persepsi pemangku kepentingan terhadap kualitas audit. Penelitian ini bertujuan memberikan wawasan tentang bagaimana faktor-faktor tersebut memengaruhi audit report lag, dengan reputasi KAP sebagai potensi pembuat perbedaan dalam hubungan antara faktor-faktor tersebut. Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit report lag dengan reputasi KAP sebagai variabel moderasi pada Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Dengan menggunakan teknik pengambilan sampel metode purposive sampling. Dengan menggunakan analisis regresi MRA (Moderating Regression Analysis) dengan menggunakan aplikasi SPSS ini untuk menganalisis model moderasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh ukuran perusahaan terhadap audit report lag, terdapat pengaruh profitabilitas terhadap audit report lag, terdapat pengaruh Solvabilitas terhadap audit report lag, reputasi KAP memoderasi ukuran perusahaan terhadap audit report lag, reputasi KAP memoderasi profitabilitas terhadap audit report lag, dan reputasi KAP memoderasi solvabilitas terhadap audit report lag.

Co-Authors Adam Nur Firdausy Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ani Tjitra Handayani Dadan Darmawan Dadan Ramdhani Dwi Irawan Firman Saputra Fitriyah Nurhidayah Fitriyani, Fara Gestariana, Larissa Anditha Imam Abu Hanifah Lia Uzliawati Meutia Meutia Munawar Muchlish Nanda Febiana Putri Mutira Ramdhani, Dadan Ratih Purnamasari Susanty, Dessy Tubagus Ismail Umi Hadiatul Yanti Yanti Yazid, Helmi

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