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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Nuansa Karya Akuntansi
Pebriyani, Dewi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pelatihan Studi Kelayakan Unit Usaha BUMNag Kamang Hilia Kabupaten Agam Provinsi Sumatera Barat: Feasibility Study Training for BUMNag Business Units in Kamang Hilia, Agam Regency, West Sumatra Province Pebriyani, Dewi; Fitra, Halkadri; Sulaiman S, Ahmad Rahbani; Hayati, Dian Indah; Fawziah, Intan Nurbaiti; Taqwa, Salma; Putra, Rino Dwi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10551

Abstract

The feasibility study training program for BUMNag Kamang Hilia, Agam Regency, West Sumatra, was designed to enhance the capacity of village officials, BUMNag managers, and the local community in planning, analyzing, and developing business units that leverage local potential. This training emphasized the importance of well-structured and data-driven business planning before establishing or expanding business units, thereby increasing the likelihood of success and reducing potential risks. The materials combined theoretical concepts with practical applications, covering the fundamentals of feasibility studies and analyses of market, technical, managerial, legal, social, and financial aspects. Participants were also trained in conducting risk assessments and preparing feasibility recommendations. A participatory learning approach was adopted through group discussions, case studies, document preparation simulations, and presentations, enabling participants to apply their knowledge directly to real local business opportunities. The training significantly improved participants' knowledge and analytical skills, fostering more professional BUMNag management. In the long term, it is expected to generate economically viable business units, optimize local resource utilization, and contribute to the economic independence of the nagari.
Pengaruh Implementasi Akuntansi Berbasis Akrual, Sistem Pengendalian Intern dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada Pemerintahan Daerah Padang Pariaman Sarma, Gimeilia; Fitra, Halkadri; Pebriyani, Dewi
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.v1i1.5

Abstract

This study aims to see 1) The application of accrual-based accounting has an effect on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government, 2) Technology and information have a significant influence on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government. 3) The internal control system affects the quality of financial reports in the Padang Pariaman Regional Government. Padang Pariaman. 4) The application of accrual-based accounting, internal control systems and information technology have a significant influence on the quality of financial reports in the Padang Pariaman Regional Government. This study utilizes a quantitative design because this study is presented statistically. The population used in this research is 44 Regional Apparatus Work Units in the financial sector throughout Padang Pariaman Regency consisting of 427 employees based on data from the Personnel Service, Padang Pariaman Regency Education and Training Office in 2019. This research was carried out by distributing 207 questionnaires which will be distributed directly to the public. Regional Apparatus Work Unit in the financial section of Padang Pariaman Regency. Analysis of the data used in this study is using multiple regression analysis. Based on the results of the study, it was found that 1) The implementation of accrual-based accounting had a significant effect on the quality of the financial statements of the Padang Pariaman Regency Government. 2) The internal control system has a significant effect on the quality of the financial reports of the Padang Pariaman Regency Government. 3) The use of information technology has a significant effect on the quality of the financial statements of the Regional Government of Padang Pariaman Regency.
Pengaruh Green Financing dan Pengungkapan ESG terhadap Nilai Perusahaan Perbankan di BEI 2021–2024 Sagita, Detriana; Pebriyani, Dewi
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8579

Abstract

This study aims to analyze the effect of green financing and Environmental, Social, and Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research employs a quantitative approach using panel data regression analysis, with the Random Effect Model (REM) selected as the best estimation model. The dependent variable in this study is firm value, proxied by Tobin’s Q, while the independent variables include green financing, measured by the proportion of green loans to total credit, and ESG disclosure, measured using the GRI 2, GRI 300, and GRI 400 standards. The results indicate that both green financing and ESG disclosure have a positive but insignificant effect on firm value, either partially or simultaneously. The coefficient of determination (R² = 0.006229) shows that only 0.62% of the variation in firm value can be explained by the two independent variables, while the remaining 99.38% is influenced by other factors outside the model. These findings suggest that the implementation of green financing and sustainability disclosure in the Indonesian banking sector has not yet produced a significant impact on enhancing firm value, emphasizing the need for stronger implementation and greater transparency to create sustainable economic value.
Building a financial inclusion index and analyzing its impact on unemployment Sari, Yollit Permata; Yeni, Isra; Pebriyani, Dewi; Akbar, Urmatul Uska; Putra, Hari Setia; Artha, Dwi Rani Puspa
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 11 No. 5 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v11i5.27269

Abstract

Financial inclusion has garnered attention from policymakers globally due to its potential to spur economic growth, alleviate poverty, and decrease unemployment. This study focuses on estimating the financial inclusion index across ten Southeast Asian countries utilizing principal component analysis. The objective is to identify the most representative index capable of accurately reflecting the financial inclusion indicators specific to each country. Additionally, the research seeks to explore the impact of financial inclusion on the unemployment rate. Data spanning from 2011 to 2021 were sourced from the World Bank. By employing panel regression estimation, the study reveals that digital financial inclusion does not significantly influence the unemployment rate, as indicated by a significance value of 0.118. Furthermore, a similar lack of impact was observed concerning GDP. Conversely, the inflation rate and education level variables affected the unemployment rate significantly, with significance values of 0.028 and 0.021, respectively. These empirical results suggest that policymakers should implement strategies to enhance financial inclusion, such as reducing the costs associated with financial services, offering incentives to the informal sector, and promoting education on the significance of financial instruments and institutions.
Pengaruh Kualitas Pengungkapan Corporate Social Responsibiliy terhadap Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021 - 2024 Rahma, Rahma; Pebriyani, Dewi
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.v7i4.3307

Abstract

This study examines the effect of corporate social responsibility (CSR) disclosure quality on firm value, with foreign ownership as a moderating variable. The study focuses on mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using purposive sampling, 25 companies were selected, resulting in 100 firm-year observations, and analyzed using moderated regression analysis (MRA). The findings indicate that CSR disclosure quality has a negative and significant effect on firm value, suggesting that higher CSR reporting quality may not be appreciated by the market and may even be perceived as a cost. However, foreign ownership positively moderates this relationship, suggesting that the presence of foreign investors strengthens governance and transforms CSR reporting into a long-term value creation mechanism. These results contribute to the literature by integrating CSR disclosure quality as measured by the GRI Standards with foreign ownership, a rarely examined approach in the Indonesian mining sector. Future studies are recommended to expand the cross-sector scope and complement the quantitative analysis with qualitative approaches.
Pengaruh Struktur Utang dan Likuiditas terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2024 Ichsan, Muhammad; Pebriyani, Dewi
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.v7i4.3350

Abstract

This research is motivated by the pharmaceutical companies that are in high debt and have been sued, and company losses have increased sharply from the previous year. This study aims to examine the influence of debt structure and liquidity on firm performance among pharmaceutical companies listed on the Indonesia Stock Exchange from 2019 to 2024. This research utilized secondary data from financial statements of individual pharmaceutical companies obtained from the official website of the Indonesia Stock Exchange and respective company websites. The sample consists of 53 observations, employing multiple linear regression analysis with financial ratio analysis using IBM SPSS software. The results demonstrate that both debt structure and liquidity simultaneously have a significant influence on firm performance. The findings indicate that debt structure has a negative partial effect on firm performance, while liquidity has a positive partial effect on firm performance. Future research is recommended to explore additional internal and external variables and implement more dynamic analytical methods to better explain variations in firm performance.
Pengaruh Pengungkapan Key Audit Matters dan Kompetensi Auditor terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Indonesia Apriliany, Vivi; Pebriyani, Dewi
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.v7i4.3470

Abstract

This study aims to determine the effect of key audit matters (KAM) disclosure and auditor competence on audit quality (an empirical study of public accounting firms in Indonesia). The population in this study was all external auditors working at Public Accounting Firms (KAP) in Indonesia registered with the Indonesian Institute of Certified Public Accountants. The sampling technique used simple random sampling. The sample size was determined using the Lemeshow formula. The total sample size in this study was 121 external auditors. This research is quantitative. The data source in this study was primary data distributed by questionnaires to external auditors through the LinkedIn platform. Data analysis used multiple linear regression. The results of this study indicate that key audit matters (KAM) disclosure and auditor competence have a positive and significant effect on audit quality.
Pengaruh Karakterisik Komite Audit terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan Tahun 2021-2024 Maulidia, Vina; Pebriyani, Dewi
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.v7i4.3471

Abstract

This study aims to examine the effect of audit committee size, audit committee independence, and audit committee meeting frequency on audit report lag. The population in this study was mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The research sample was determined using a purposive sampling method, with a sample size of 172 companies. The data used were secondary data from the companies' annual reports. The analytical method used was multiple linear regression analysis. The results showed that audit committee size had a positive effect on audit report lag, while audit committee independence and audit committee meeting frequency did not.
Pengaruh Fee Audit, Spesialisasi Auditor, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Fitri, Novita Sabilia; Pebriyani, Dewi
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.v7i4.3532

Abstract

This research aimed to examine the effect of audit fee, auditor specialization, and workload on audit quality. The population in this research includes all financial sector companies listed on the Indonesia Stock Exchange in the period 2022–2024. The sampling technique used was purposive sampling. Audit quality was proxied by discretionary accruals. The total sample consisted of selected financial companies that met the criteria. The analysis method used in this research was multiple linear regression. The results showed that audit fee had a negative effect on audit quality. Auditor specialization had no significant effect on audit quality. Workload also had no significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in the period 2022–2024.
Pengaruh Carbon Emission Disclosure, Eco-Efficiency, dan Environmental Cost terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024 Putri, Selfi Andina; Pebriyani, Dewi
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.v7i4.3550

Abstract

This study aims to analyze the effect of carbon emission disclosure, eco-efficiency, and environmental cost on firm value. The type of research used is quantitative research with secondary data, in the form of financial reports, annual reports, and sustainability reports obtained from the official website of the Indonesia Stock Exchange. The population used consists of companies listed on the Indonesia Stock Exchange during the period 2020–2024. The sampling method used is purposive sampling, resulting in 220 samples comprising 44 companies. Data analysis techniques utilize panel data regression analysis using Eviews 12 software. The research findings indicate that carbon emission disclosure, eco-efficiency, and environmental costs do not influence firm value.
Co-Authors Afriyenti, Mayar Ahmad Rahbani Sulaiman S Apriliany, Vivi Arianti, Yessy Dwi Artha, Dwi Rani Puspa Betavia, Ade Elsa Charoline Cheisviyanny Delfiani, Silvi Dewi Zaini Putri Dian Indah Hayati Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Fitri, Novita Sabilia Hasdi Aimon Hendra, Zul Honesty, Helga Nuri Intan Nurbaiti Fawziah Lestari, Gita Mashuri, Jumatul Ichsan Maulidia, Vina Muhammad Ichsan Oktavira, Yolanda Putra, Rino Dwi Putri Maya Sari Putri, Selfi Andina Rahma Rahma Ridhaningsih, Fitria Sagita, Detriana Salma Taqwa Sari, Yollit Permata Sarma, Gimeilia Urmatul Uska Akbar Vita Fitria Sari Yeni, Isra Yolanda, Mike Zelvira, Rahma Zul Azhar