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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi 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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PENERAPAN BLENDED LEARNING DALAM MENINGKATKAN PEMAHAMAN GURU AKUNTANSI DALAM PENYUSUNAN LAPORAN ARUS KAS Sari, Vita Fitria; Afriyenti, Mayar; Betavia, Ade Elsa; Pebriyani, Dewi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20324

Abstract

Sekolah Menengah Kejuruan (SMK) dengan bidang peminatan akuntansi dan bisnis cukup menarik perhatian karena dianggap memiliki prospek karier yang dijanjikan. Lulusan SMK dengan peminatan akuntansi diharapkan dapat memiliki kompetensi dalam menyusun laporan keuangan. Laporan arus kas merupakan laporan  keuangan yang disusun dengan menggunakan basis kas berbeda dengan laporan keuangan lainnya. Oleh karena itu laporan arus kas sering dianggap lebih rumit dalam proses penyusunannya. Tim MGMP Akuntansi SMK Provinsi Sumatera Barat menyatakan bahwa dalam proses pembelajaran akuntansi di SMK, penyusunan laporan arus kas merupakan yang paling sulit untuk dipahami dan diajarkan. Selama ini guru-guru dalam mengajarkan penyusunan laporan arus kas berpedoman pada solusi manual (kunci jawaban) yang sudah disiapkan, namun tidak benar-benar memahami konsep penyusunan laporan arus kas perusahaan. Oleh karena itu tim pengusul meyakini diperlukannya pelatihan dalam rangka meningkatkan pemahaman guru-guru akuntansi SMK dalam penyusunan laporan arus kas. Metode pelaksanaan yang akan digunakan dalam kegiatan ini adalah blended learning yakni kombinasi antara pertemuan online dengan pertemuan tatap muka mengingat kondisi pandemi covid-19 yang masih berlangsung. Pada akhir kegiatan peserta telah dapat memahami 70% materi penyusunan laporan arus kas dan mampu menyusun laporan arus kas secara mandiri dan benar.Kata kunci: akuntansi, blended learning, laporan arus kas
Pengaruh Indepedensi, Kompetensi dan Professional Skepticism terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Fraud Salsabila, Ananda; Afriyenti, Mayar; Honesty, Helga Nuri
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.6

Abstract

The purpose of this study was to determine the effect of independency, competency, and professional skepticism toward government internal auditor's ability to detect fraud The population in the survey is to auditor who works in Payakumbuh City Inspectorate (Inspektorat Kota Payakumbuh), Fifty Cities Regency Inspectorate (Inspektorat Kabupaten Lima Puluh Kota), and Bukittinggi City Inspectorate (Inspektorat Kota Bukittinggi) the research design in this study is a quantitative approach using primary data Primary data was obtained by total sampling by from 60 respondents the results of study are independency, competency, and professional skepticism have significantly and positively effect toward government internal auditor's ability to detect fraud.
Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir Afriyenti, Mayar; Sari, Vita Fitria
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8979

Abstract

It is a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental approach, this study examines the effect of job label, the primary role of internal auditors and career prospect toward the willingness of job applicants to apply the internal auditor position. Two experiments were conducted to answer the research questions with the design of each 1x2 and 2x2 between-subjects. The results of the study indicated that the willingness of job applicants was higher if the job was labeled with an accountant than labeled as internal auditor. These findings indicated that not only candidates with work experience were reluctant to apply for the position of internal auditors, but also from fresh graduates applicants. The applicant's willingness is higher if the primary role of internal audit department is more directed as a provider of consulting services than its conventional role as an assurance function. The applicant's willingness is higher when the accomplished staff will be promoted to a higher position outside the internal audit department than to be one of the leaders within the internal audit department. These findings suggest that organizations should design internal audit departments more precisely to support effective organization governance.
Pengaruh Dewan Direksi Asing, Kesibukan Dewan Direksi, dan Keberagaman Gender terhadap Kebangkrutan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2023 Kuswara, Febi Ayu Lisna; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3432

Abstract

This study examines the influence of foreign directors, board busyness, and gender diversity on corporate bankruptcy in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 to 2023. The research is motivated by the increasing number of bankruptcy cases despite stable economic indicators, highlighting the role of corporate governance characteristics in financial distress. The study aims to determine whether specific board attributes affect the likelihood of bankruptcy. Using purposive sampling, the study analyzed 231 firm-year observations from 77 companies. The Springate model was employed to assess bankruptcy risk, while panel data regression with the random effect model was used to test the hypotheses. The findings reveal that foreign board membership, board busyness, and gender diversity do not have a statistically significant effect on bankruptcy risk. These results suggest that these board characteristics alone may not determine a firm’s financial stability in the context of Indonesian consumer-driven industries. To advance this line of inquiry, future research is encouraged to include broader governance variables such as audit committee size, managerial ownership, and audit quality to better reflect internal control mechanisms.
Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2020-2023 Humaira, Heryuni; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3435

Abstract

This study aims to find out how the characteristics of CEOs and managerial stock ownership affect real earnings management. In this study, the sampling method used the purposive sampling method, so that 196 research samples were obtained, from 49 mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. In hypothesis testing, this study used panel data regression analysis with a fixed effect model (FEM) and tested the model using EViews 12. These findings show that CEO financial expertise has a negative effect on real earnings management. Meanwhile CEO nationality, CEO tenure, CEO gender, CEO politically connected, CEO turnover, and managerial stock ownership do not have a significant effect on real earnings management.
Pengaruh Penyajian Informasi Pajak dalam Kondisi Ketidakpastian terhadap Perilaku Kepatuhan Pajak Afriyenti, Mayar; Misra, Fauzan
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 1 (2015): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.9

Abstract

Reinforcement paradigm is assumed as an incomplete paradigm to increasing taxpayer compliance. This paradigm should be supported by other paradigm, i.e. service paradigm. Reinforcement paradigm is too emphasized on tax audit and penalty charges. It needs high tax audit frequencies and, as consequence, very costly. Recent tendencies show that its intensity decreases. In adverse, service paradigm is adopted in many countries’ current tax reform, including Indonesia. This paradigm recognizes the importance role of “kinder” and “gentler” tax administration. This research aims to examine the influence of information provision as a service mechanism toward taxpayer compliance. This experiment consist of two treatments (i.e. uncertainty and information provision) and a baseline. Data is analyzed using one-way Anova. The result of research shows tax compliance declines when taxpayer faces uncertainty. This condition then off-set by information provision. This findings suggest that service paradigm is a good complement to reinforcement paradigm.
Pengaruh Literasi Keuangan, Financial Technology dan Social Media Terhadap Kinerja Keuangan UMKM di Kota Padang Kusuma, Riza Pipi; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.163

Abstract

This study seeks to address a deficiency in our comprehension of the impact of financial education, digital tools, and social media on the profitability of micro, small, and medium-sized enterprises (MSMEs) in Padang City. This pertains to quantitative research. Padang City had 47,692 micro, small, and medium-sized enterprises (MSMEs), with 100 participating in the survey. The criteria for MSMEs registered with the Padang City Cooperative and MSME Service include those owned and managed by the Community, which utilize technology-based payment facilities, employing the random sampling technique, also referred to as the random sampling method. This sampling method utilizes the probability sampling approach. One hundred micro, small, and medium-sized enterprises (MSMEs) registered with the Padang City Cooperative and MSME Service were comprehensively surveyed using questionnaires to collect primary data. This study utilized a combination of documentation and questionnaires for data compilation, employing multiple linear analysis as the analytical technique. This study determined that financial literacy positively and significantly influenced the financial performance of micro, small, and medium-sized enterprises (MSMEs) in Padang City. Financial technology and social media positively influenced the financial performance of MSMEs.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR TAHUN 2019-2023) Salmah, Sayyidatus; Afriyenti, Mayar
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The independent variables consist of environmental, social, and governance disclosures, while the dependent variable is firm value, measured by the Tobin’s Q ratio. The study adopts a quantitative approach with a causal research design and uses purposive sampling, resulting in 16 companies as the research sample over five years of observation (80 data points). Data analysis was conducted using panel data regression with EViews software. The results reveal that environmental disclosure has a significant positive effect on firm value, indicating that broader environmental transparency enhances investor confidence. Social disclosure also shows a positive and significant influence, implying that strong social responsibility improves corporate image and stakeholder trust. Meanwhile, governance disclosure exhibits a positive but insignificant effect on firm value. Overall, the three ESG components jointly have a significant impact on firm value. These findings highlight the importance of integrating sustainability principles through ESG disclosure as a strategic tool to enhance the value of manufacturing companies in Indonesia.
Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021 - 2023 Hidayah, Nurul; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3331

Abstract

This study aims to determine the effect of capital structure and company size on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) in 202 1-2023. This type of research is quantitative. The population of this study was all companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used was purposive sampling, resulting in 75 companies as research samples. The data analysis technique used was multiple linear regression analysis using SPSS 20. The results of the partial effect hypothesis test (t-test) showed that capital structure had a negative and significant effect on company financial performance, while company size had a positive and significant effect on company financial performance.
Pengaruh Rasio Keuangan terhadap Harga Saham: Studi pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Arya, Duta; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3743

Abstract

This study will track the stock prices of consumer goods companies listed on the IDX and look at how financial ratios relate to those stock prices. Investors may see the relationship between the independent variables (share price) and the dependent variable (EPS, NPM, PER, and PBV) in this table. A causal associative design is the basis of the quantitative method employed. The IDX's publicly available stock price data and annual financial reports served as the secondary sources for this study's data. The purposive sampling process resulted in a sample size of twenty-four consumer products companies. Over the course of four years, a total of 96 observations were made. Our REM-based panel data regression analysis was conducted in EViews 13. It appears that stock prices and net profit margin (NPM) are positively and statistically significantly related, whereas earnings per share (EPS), price-to-book value (PBV), and PER are not. These findings suggest that when assessing a company's performance, investors in the consumer goods sector place a higher emphasis on net profitability than on market-based measures such as PER and PBV. Businesses and investors alike can benefit from the study's findings, which contribute to the expanding corpus of knowledge on financial management and provide practical advice for improving operational efficiency, sustaining stock price confidence, and making more informed investment decisions.
Co-Authors Arya, Duta Betavia, Ade Elsa Deza, Aldo Dwinanda Fauzan Misra Honesty, Helga Nuri Humaira, Heryuni Kaffah, Muhammad Kangdra, Natasya Kusuma, Riza Pipi Kuswara, Febi Ayu Lisna Nurhasanah, Dinda NURUL HIDAYAH Oktavillia, Annisa Pagiarri, Acasia Gieta Pebriyani, Dewi Piliang, Alif Aulia Salam, Syaila Salmah, Sayyidatus Salsabila, Ananda Sriyani, Gina Vita Fitria Sari