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Fefti Yulian Mela
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Intensitas Aset Biologis, Kepemilikan Publik dan Pertumbuhan Perusahaan Terhadap Pengungkapan Aset Biologis Perusahaan Perkebunan Miranda Riaula Hamka; Fefti Yulian Mela; Nofrianty
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.171

Abstract

This study aims to analyze the effect of biological asset intensity, public ownership concentration, and company growth on biological asset disclosure in plantation subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Biological asset disclosure is an important aspect of financial reporting transparency, particularly following the implementation of accounting standards governing the recognition, measurement, and disclosure of biological assets. This study employed a quantitative approach using a descriptive research design. The samples were selected using a purposive sampling technique, resulting in 19 companies with a total of 57 observations. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), the F-test, and the t-test with the assistance of IBM SPSS software. The results indicate that biological asset intensity has a negative and significant effect on biological asset disclosure, public ownership concentration has no significant effect on biological asset disclosure, and company growth has a negative and significant effect on biological asset disclosure. Furthermore, biological asset intensity, public ownership concentration, and company growth simultaneously have a significant effect on biological asset disclosure.
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang (Sparepart) Dalam Mempertahankan Laba Perusahaan Nurawal Harahap; Fefti Yulian Mela; Zulkarnain
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.172

Abstract

This study aims to analyze the implementation of the internal control system for merchandise inventory (sparepart) in an effort to maintain profit at PT Abadi Jaya Motor Rohul. Merchandise inventory is the most profit-sensitive element in a trading company, so ineffective inventory management can directly impact the accuracy of financial reports and reduce company profitability. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, direct observation, and documentation. Data were analyzed interactively using NVivo 12 Pro software, based on the COSO framework encompassing five components: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system for inventory at PT Abadi Jaya Motor Rohul has been functioning reasonably well, as evidenced by the existence of standard operating procedures (SOPs), a clear division of tasks, and the use of a technology-based recording system. However, implementation remains suboptimal, as discrepancies between physical stock and system records were still found, risk assessment had not been conducted systematically, and monitoring activities were not carried out on a regular and scheduled basis. These weaknesses have the potential to disrupt the company's profit stability. Accordingly, the company is advised to conduct planned risk assessments, carry out periodic stock opname, strengthen monitoring and evaluation activities, provide employee training, and develop a more integrated inventory information system.
Pengaruh Dompet Digital dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa Akuntansi Nurhotmaliza Ningsih; Fefti Yulian Mela; Susanti
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.175

Abstract

This study aims to determine and analyze the effect of digital wallets and financial literacy on the consumptive behavior of Accounting students at Universitas Pasir Pengaraian, both partially and simultaneously. This study used a quantitative approach with an explanatory (causal comparative) research design. Data were obtained through questionnaires distributed to 124 active Accounting students of Universitas Pasir Pengaraian in the 2025/2026 even semester, selected from a population of 179 students using the Taro Yamane formula with a proportionate stratified random sampling technique. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, the coefficient of determination test, and hypothesis testing (t-test and F-test) using SPSS version 20. The results show that Digital Wallet (X1) has a positive and significant effect on Consumptive Behavior (Y) (Sig. 0.000), Financial Literacy (X2) has no significant effect on Consumptive Behavior (Sig. 0.429), while simultaneously Digital Wallet and Financial Literacy have a significant effect on Consumptive Behavior (Sig. 0.000), contributing 16.1%.
Pengaruh Faktor Internal Bank Terhadap Jumlah Kredit Yang Disalurkan Perbankan di BEI Suci Rahmadini; Arma Yuliza; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.178

Abstract

This study aims to analyze the effect of internal bank factors—namely Third-Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Non-Performing Loans (NPL), and Operating Expenses to Operating Income (BOPO)—on the amount of loans disbursed by banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employed a quantitative approach using secondary data from annual financial statements. The sampling technique applied was the census method covering 47 banking companies, resulting in 141 panel-data observations over three years of observation. Data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results show that, partially, TPF, CAR, LDR, ROA, NPL, and BOPO all have a positive and significant effect on the amount of loans disbursed. Simultaneously, the six variables also have a significant effect on the amount of loans disbursed, with an Adjusted R Square value of 0.823, meaning the six variables explain 82.3% of the variation in loans disbursed, while the remaining 17.7% is influenced by other factors outside the research model.
Pengaruh Literasi Keuangan dan Penggunaan Teknologi Informasi Terhadap Investasi Tabungan Emas Digital Nurhasanah Harahap; Zulkarnain; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.179

Abstract

This study aims to analyze the effect of financial literacy and information technology utilization on digital gold savings investment among customers of Pegadaian Pasir Pengaraian. This research employed a quantitative method with a causal associative approach. The sample consisted of 93 respondents selected using a purposive sampling technique with the Yamane formula from a population of 1,193 gold savings customers. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²) with the assistance of SPSS software. The results indicate that, partially, financial literacy has a positive and significant effect on digital gold savings investment, information technology utilization also has a positive and significant effect on digital gold savings investment, and simultaneously both variables have a positive and significant effect on digital gold savings investment among customers of Pegadaian Pasir Pengaraian, explaining 39% of the variation in digital gold savings investment.
Pengaruh Moralitas Individu, Sistem Pengendalian Internal, Dan Kompetensi SDM Terhadap Pencegahan Fraud Pada BUMDES Umi Ardiani; Susanti; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.182

Abstract

This study aims to analyze the effect of individual morality, internal control systems, and human resource competence on fraud prevention at Village-Owned Enterprises (BUMDes) in Ujungbatu District, Rokan Hulu Regency. This study used a quantitative approach with a saturated sampling technique involving 37 BUMDes managers from BUMDes Tebih Mandiri, BUMDes Damai Mandiri, BUMDes Ngaso Mandiri, and BUMDes Timur Sejahtera. Data were collected through questionnaires and analyzed using classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination with the assistance of SPSS. The results show that individual morality and internal control systems do not have a significant partial effect on fraud prevention, whereas human resource competence has a significant partial effect on fraud prevention. Simultaneously, individual morality, internal control systems, and human resource competence have a significant effect on fraud prevention at BUMDes in Ujungbatu District, explaining 10.5% of the variation in fraud prevention.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Putri Anjelina; Fefti Yulian Mela; Arma Yuliza
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.184

Abstract

This study aims to analyze the effect of the implementation of Accounting Information Systems, Internal Control Systems, and Accounting Staff Competence on the Quality of Financial Statements at Perumda BPR Rokan Hulu. This study employed an associative quantitative approach with a sample of 63 respondents selected through purposive sampling from 72 employees of Perumda BPR Rokan Hulu. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression with the assistance of SPSS. The results show that, partially, the Accounting Information System and the Internal Control System have a positive and significant effect on the Quality of Financial Statements, while Accounting Staff Competence does not have a significant effect. Simultaneously, the three variables have a significant effect on the Quality of Financial Statements at Perumda BPR Rokan Hulu.
Pengaruh Akuntabilitas Publik, Transparansi, Kualitas SDM, dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Aldi Fedriansyah; Nofrianty; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.187

Abstract

This study aims to determine the effect of public accountability, village financial report transparency, human resource quality, and community participation on village financial management in Lubuk Bendahara Village, Rokan IV Koto District, Rokan Hulu Regency. This study employed a quantitative approach with a saturated sampling technique involving 30 key informants consisting of village government officials, village apparatus, community leaders, and community members, analyzed using multiple linear regression with the assistance of SPSS. The results show that, simultaneously, public accountability, village financial report transparency, human resource quality, and community participation have a significant effect on village financial management. Partially, human resource quality and community participation have a significant effect, while public accountability and village financial report transparency do not have a significant effect on village financial management in Lubuk Bendahara Village.
Efektivitas Penerapan Sistem Akuntansi Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah Aqmal Pratama; Nofrianty; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.192

Abstract

This study aims to analyze the effectiveness of the implementation of the fixed asset accounting system at the Regional Financial and Asset Management Agency (BPKAD) of Rokan Hulu Regency based on the provisions of Government Accounting Standard Statement (PSAP) No. 07 on Fixed Assets. This study employed a descriptive method with a qualitative approach. Data were obtained through interviews, observation, and documentation involving staff engaged in fixed asset management at BPKAD Rokan Hulu Regency. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing following the Miles and Huberman model. The effectiveness indicators used refer to the provisions of PSAP No. 07, covering fixed asset recognition, measurement, administration, depreciation, disposal and derecognition, and presentation and disclosure in the financial statements. The results show that the implementation of the fixed asset accounting system at BPKAD Rokan Hulu Regency has met most of the provisions of PSAP No. 07 and can therefore be categorized as effective, supported by the Regional Asset Report Information System (SI LADA), Standard Operating Procedures, government regulation, inter-division coordination, and leadership commitment. Nevertheless, improvement in human resource staffing and the addition of drop-down selection lists within the SI LADA application are still needed.
Analisis Sistem Informasi Akuntansi Penggajian dalam Rangka Efektivitas Pengendalian Internal Perusahaan M. Ardiansyah; Fefti Yulian Mela; Nofrianty
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.194

Abstract

This study aims to analyze the implementation of the payroll Accounting Information System (AIS) and the effectiveness of internal controls at PT Sumber Jaya Nusaindah Coy Kebun Kota Tengah. This study employed a qualitative descriptive approach, with data obtained through observation, interviews, documentation review, and a literature study. Research informants, selected using purposive sampling, included personnel from the HR, finance, and accounting departments, as well as employees involved in the payroll process. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity examined through source and technique triangulation. The results indicate that the payroll AIS has been implemented reasonably well, encompassing attendance recording, payroll preparation, authorization, payment, and accounting entries. Internal controls are further supported by the segregation of duties, document authorization, attendance verification, bank transfer payments, and document archiving. However, attendance recapitulation is still performed manually, creating a potential risk of error. It is concluded that the payroll system effectively supports internal controls. The company is advised to enhance the integration of computer-based systems to improve efficiency and accuracy.
Co-Authors Aldi Fedriansyah Aqmal Pratama Arma Yuliza Fitria Putri Larasati M. Ardiansyah Miranda Riaula Hamka Nofrianty Nurawal Harahap Nurhasanah Harahap Nurhayati Nurhotmaliza Ningsih Putri Anjelina Suci Rahmadini Susanti Umi Ardiani Zulkarnain