I know who made this. An american guy. It was a movie special effects guy. Worked with make-up and stuff. Had lots of loli non-h drawings as well on his website. I will see if I can find the website. Will post link here.
Thanks for the link. It's David Bonneywell. His website is now apparently defunct. And this is clearly not Neeshka so I will remove those related tags.
Indeed it is a satyr. The "Devil" was created by Christians to create an "enemy of humans" that purposely resembled the holy Pagan Horned God and the satyrs of Greece in order to make people believe that the other religions were "evil". A deceptive marketing strategy to get people on the Christian side.
Bootyful, you're right about the devil being a fabrication of the christians. David Bonneywell calls her "lil-divil" (sic) and I've added "devil-girl" to the tags and to the other (the drawing) of her.