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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Nuansa Karya Akuntansi Jurnal Akuntansi dan Governance Andalas
Afriyenti, Mayar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peningkatan Profesionalisme Guru dalam Penyusunan Laporan Keuangan Perusahaan Manufaktur dengan Menggunakan Metode Drill and Practice Sari, Vita Fitria; Afriyenti, Mayar; Betavia, Ade Elsa
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.561 KB) | DOI: 10.21632/jpmi.1.2.412-419

Abstract

On June 7, 2018 the Director General of Primary and Secondary Education Regulation No. 07 / D.D5 / KK 2018 was issued concerning the Curriculum Structure of Vocational High Schools (SMK)/Madrasah Aliyah Majors (MAK) as the latest revision of the 2013 Curriculum Structure. Since it was published the revision of K13 has brought many changes in the curriculum structure of business and management vocational for vocational schools with a major in accounting and financial institutions. One of them is the emergence of "accounting practice of services, trades and manufacturing company” that will be taught in classes XI and XII. The problem faced by the MGMP Accounting Team in West Sumatra Province is manufacturing accounting material which is part of the subject of "accounting practice of services, trades and manufacturing company" is a new thing that requires an increase in understanding in manufacturing accounting materials, especially the practice of preparing financial statements of manufacturing companies as a form of improving teacher’s professionalism in teaching this material, especially for students of class XII 2019/2020 school year. The implementation team believes that the drill and practice method is the most appropriate method used as a learning method for "accounting practice of manufacturing companies" subjects. This activity is carried out through two approaches namely capacity building which focuses on the important concepts of preparing financial statements of manufacturing companies and workshops that use comprehensive modules as learning practices with drill and practice methods. At the end of the activity the participant can understand 81.26% and be able to complete 65.00% of the cases of preparing financial statements of manufacturing companies. So it can be concluded that this activity has been able to increase teacher professionalism in teaching the subject of " accounting practice of manufacturing companies ".
Pengaruh Ukuran Perusahaan dan Financial Distress terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan Pertambangan BEI Tahun 2018-2022 Piliang, Alif Aulia; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.59

Abstract

This research aims to find out the effect of company size and financial distress on the integrity of financial statements in listed mining companies on the Indonesia Stock Exchange during the period from 2018 to 2022. This research is quantitative in nature. The sample collected consisted of 70 data points, selected using a purposive sampling technique. Secondary data for this study was obtained from www.idx.co.id or the respective company websites. The data was analyzed using multiple linear regression analysis. Based on the results of hypothesis testing, it was found that company size has no significant effect on the integrity of financial statements. On the other hand, financial distress was found to have a significant positive effect on the integrity of financial statements. This indicates that as financial distress increases, the integrity of financial statements also improves, possibly due to stricter scrutiny and regulatory compliance during periods of financial difficulty. The findings contribute to the understanding of factors influencing financial statement integrity in the mining sector.
Pengaruh Struktur Kepemilikan, Penerapan Digital Banking, dan Investasi Teknologi Informasi terhadap Kinerja Intellectual Capital: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2021 Oktavillia, Annisa; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.60

Abstract

The study aims to prove the effect of the implementation of digital banking, investment in information technology, and ownership structure such as institutional ownership and foreign ownership on intellectual capital performance. The population in this study was banking sector company in Indonesia Stock Exchange in 2017- 2021. Sample was determined using the purposive sampling method. Data analysis technique for hypothesis testing using multiple regression analysis. The of statistical analysis show that foreign ownership has no significant effect while institutional ownership, the implementation of digital banking, and investment in information technology have positive and significant effect to intellectual capital performance.
Pengaruh Capital Intensity dan Earnings Management terhadap Agresivitas Pajak Sriyani, Gina; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1754

Abstract

This study aims to determine how much influence the effect of capital intensity and earnings management against tax aggressiviness. The method used is descriptive quantitative and types of data used is secondary data. The population in this study are all property and real estate companies listed in Indonesia stock Exchange in 2018-2021. the sampling method of this research is purposive sampling with total sample in this study was 100 data and this study using SPSS versi 26. Based on the result of the study, it shows that capital intensity has positive and significant effect on tax aggressiveness. Earnings management has negative and significant effect the tax aggressiveness. Simultaneously the variabel of capital intensity and earnings management have significant against tax aggressiveness.
Pengaruh Stakeholder Engagement, Media Exposure dan Tekanan Pemegang Saham terhadap Kualitas Sustainability Report Nurhasanah, Dinda; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1962

Abstract

This research seeks to investigate the impact of stakeholder engagement, media exposure, and shareholder pressure on the quality of sustainability reports among energy sector companies listed on the Indonesia Stock Exchange. Applying a quantitative technique with a causal associative model, the study samples 19 energy companies that consistently published sustainability reports from 2017 to 2021, yielding 57 qualifying samples. Data analysis was conducted through panel data regression. The findings indicate that media exposure has a significant impact on the quality of sustainability reports, while stakeholder engagement and shareholder pressure do not show a similar influence. This study offers contributions to the field of stakeholder engagement, a topic that has been infrequently explored in Indonesia. The results suggest that companies should enhance stakeholder engagement and take media exposure into account to upgrade the quality of their sustainability reports. Further studies might broaden the sample to include other sectors and implement the latest GRI Standards.
Analisis Kecurangan Laporan Keuangan dalam Perspektif Fraud Hexagon Theory Kaffah, Muhammad; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2111

Abstract

This study aims to examine the effect of financial stability, nature of industry, auditor changes, board of directors changes, number of CEO photos and government projects on financial statement fraud. This study uses quantitative methods to test the theory and analyze the relationship between variables. The population in this study were construction companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses purposive sampling method, there are 16 companies over a 5-year period and produces 80 observation data. The analysis technique used in this research is logistic regression analysis. The results of research with logistic regression analysis show that the financial stability variable has a positive effect on financial statement fraud. While the variables of auditor change, change of directors, number of CEO photos and government projects have no effect on financial statement fraud.
Pengaruh Fungsi Audit Internal terhadap Fee Audit pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2019-2022 Pagiarri, Acasia Gieta; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1989

Abstract

This study aims to examine the effect of the internal audit function on audit fees. This research is associative type with a quantitative approach. The population of this study were financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sample was determined using purposive sampling technique and then resulted in 48 companies as samples. The statistical method used in this research is multiple regression analysis using the SPSS version 25 program. Audit fees as the dependent variable are measured by the natural logarithm of the audit fee. The internal audit function as an independent variable is measured by four measurements, namely the number of internal audit activities, internal audit size, internal audit certification, and frequency of internal audit meetings. This study is equipped with a control variable, namely company size. This study, through simultaneous testing results, shows that the independent variables jointly affect the dependent variable. However, partially, two of the four independent variable measurements, namely internal audit certification and frequency of internal audit meetings, have a positive and significant effect on audit fee payments. This research provides important implications for increasing the credibility of internal audit in the eyes of management and stakeholders.
Pengaruh Pengungkapan Green Intellectual Capital dan Corporate Social Responsibility Mikro terhadap Kinerja Keuangan Kangdra, Natasya; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.48

Abstract

This research examines the effect of Green Intellectual Capital disclosure and Micro Corporate Social Responsibility on financial performance (empirical study on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample of this research is 14 manufacturing companies. The source of data in this research is secondary data. Data collection techniques from company annual and sustainability reports. Data analysis using multiple linear regression analysis. The results showed that disclosure of Green Human Capital, Green Structural Capital, Micro Corporate Social Responsibility has no effect on the financial performance of manufacturing companies listed on the Indonesian Stock Exchange, meanwhile disclosure of Green Relational Capital has a positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi Salam, Syaila; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2818

Abstract

This research aims to determine the effect of environmental performance and environmental cost on firm value with managerial ownership as a moderating variable. Firm value is the dependent variable, while environmental performance and environmental cost are independent variables. The moderating variable is managerial ownership. Firm value is measured by the Tobin’s Q ratio. Environmental performance is measured by the PROPER rating. Environmental cost is measured by dividing environmental cost by net profit after tax. Managerial ownership is measured by dividing management shares by total shares. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange for 2019-2023. Purposive sampling and moderated linear regression were used for data analysis. The results showed that environmental performance had a positive effect on firm value, while environmental cost had no effect on firm value. Managerial ownership was unable to moderate the relationship between environmental performance and environmental cost on firm value.
Pengaruh Corporate Governance Terhadap Manajemen Laba dengan Media Coverage sebagai Variabel Moderasi Deza, Aldo Dwinanda; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2883

Abstract

This study aims to examince the impact of corporate governance on earnings management with media coverage as moderating variables. The theoretical foundation used in this research is the agency theory. This type of research is causal study that uses a quantitative approach. Using purposive sampling, 100firm-year observations of BUMN companies listed on the Indonesia IDX from 2019 to 2023 were analyzed. The statistical method used in this study is panel regression analysis with a Random Effect Model using eViews version 12. The results show that Corporate Governance has no significant effect on earnings management. In addition, the results of this study indicate that media coverage does not significantly moderate the relationship between corporate governance and earnings management.
Co-Authors Betavia, Ade Elsa Deza, Aldo Dwinanda Fauzan Misra Honesty, Helga Nuri Humaira, Heryuni Kaffah, Muhammad Kangdra, Natasya Kuswara, Febi Ayu Lisna Nurhasanah, Dinda Oktavillia, Annisa Pagiarri, Acasia Gieta Pebriyani, Dewi Piliang, Alif Aulia Salam, Syaila Salsabila, Ananda Sriyani, Gina Vita Fitria Sari