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Nofrianty
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.
Likuiditas, ESG Disclosure dan Kinerja Keuangan Perusahaan Pada Indeks IDX ESG Leaders 2022-2024 Ayunda Musliah; Nofrianty; 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.v3i3.177

Abstract

This study aimed to analyze the effect of liquidity and Environmental, Social, and Governance (ESG) Disclosure on the financial performance of companies listed in the IDX ESG Leaders Index during the 2022-2024 period. This research used a quantitative approach with secondary data obtained from annual reports and sustainability reports. The population consisted of 40 companies listed in the IDX ESG Leaders Index during the 2022-2024 period. Based on purposive sampling, 20 companies were selected as the sample, with a three-year observation period, resulting in 60 observations. The data were analyzed using multiple linear regression with the assistance of SPSS, including classical assumption tests, the coefficient of determination (R²), the t-test, and the F-test. The results showed that liquidity had no significant effect on financial performance (Sig. 0.890 > 0.05), while ESG Disclosure had a positive and significant effect on financial performance (Sig. 0.009 < 0.05). Simultaneously, liquidity and ESG Disclosure had a significant effect on financial performance (Sig. 0.030 < 0.05), explaining 8.7 percent of the variance (Adjusted R² = 0.087). These findings indicated that a high level of liquidity did not necessarily improve a company's ability to generate profit, while better ESG disclosure supported improved financial performance. This study is expected to provide consideration for companies in improving the quality of ESG disclosure and managing liquidity effectively.
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.
Analisis Kinerja Keuangan Sebelum dan Sesudah IPO Pada Perusahaan Makanan dan Minuman Muhammad Adib Dzaky; Susanti; 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.v3i1.189

Abstract

This study aims to analyze the financial performance of food and beverage companies before and after conducting an Initial Public Offering (IPO) in 2023. Financial performance was analyzed using the Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Return on Assets (ROA). This study employed a quantitative descriptive method with a case study approach. The sample was determined using a saturated sampling technique, resulting in eight food and beverage companies that conducted an IPO in 2023. The data used were secondary data obtained from the companies' financial statements for 2022 (before IPO) and 2024 (after IPO), analyzed using financial ratio analysis. The results indicate that after the IPO, the Current Ratio and Debt to Asset Ratio improved only for some companies, while others remained in the fairly good or poor category. For the Total Asset Turnover ratio, no company achieved a good or very good category after the IPO, indicating that asset utilization effectiveness remained relatively low. Meanwhile, for the Return on Assets ratio, one company achieved a very good category, two companies were in the good category, one company was in the fairly good category, and four companies remained in the poor category. It can therefore be concluded that the IPO has not been able to comprehensively improve company financial performance across all the ratios analyzed.
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.
Pengaruh Environmental, Social, dan Governance Disclosure Terhadap Kinerja Keuangan Perusahaan Sektor Energi Ridho Aprillian; Nofrianty; Zulkarnain
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.v3i1.197

Abstract

Abstract This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, and financial statements of energy sector companies. The sampling technique used was purposive sampling, resulting in 17 companies that met the predetermined criteria during the 2024–2025 period. Financial performance was measured using Return on Assets (ROA), while ESG disclosure was measured through Environmental, Social, and Governance disclosure indices based on information reported by the companies. The data were analyzed using multiple linear regression with the assistance of SPSS 30, including descriptive statistical tests, classical assumption tests, coefficient of determination, t-test, and F-test. The results show that Environmental disclosure does not have a significant effect on financial performance. Social disclosure has a negative and significant effect on financial performance, while Governance disclosure does not have a significant effect. Simultaneously, Environmental, Social, and Governance disclosure has a significant effect on the financial performance of energy sector companies. The coefficient of determination indicates that ESG variables explain 22.9% of the variation in financial performance, while the remaining 77.1% is explained by other factors outside the research model.
Co-Authors Aldi Fedriansyah Aqmal Pratama Ayunda Musliah Fefti Yulian Mela M. Ardiansyah Miranda Riaula Hamka Muhammad Adib Dzaky Ridho Aprillian Susanti Zulkarnain