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All Journal Jurnal Profiet Menara Ilmu EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Bisnis dan Manajemen Jurnal Manajemen Universitas Bung Hatta Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Journal of Social And Economics Research Journal of Community Service International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan e-Jurnal Apresiasi Ekonomi Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing Jurnal Akademi Akuntansi Indonesia Padang Educational Leadership and Management Journal Jurnal Riset Akuntansi
Ardiany, Yuli
Universitas Ekasakti
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Analisis Laporan Keuangan Sebagai Alat Pengukur Kinerja Pada Organisasi Perangkat Daerah (OPD) Satuan Polisi Pamong Praja (Satpol PP) Dan Pemadam Kebakaran Kabupaten Tanah Datar Wilda Afriany; Rice Haryati; Yuli Ardiany
Ekasakti Pareso Jurnal Akuntansi Vol. 4 No. 2 (2026): Ekasakti Pareso Jurnal Akuntansi (April 2026)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v4i2.1398

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan kinerja keuangan selama kurun waktu 2014-2017 ditinjau dari laporan keuangan Organisasi Perangkat Daerah (OPD) Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Tanah Datar. Metode pengumpulan data yang digunakan dalam penelitan ini yaitu dengan menggunakan riset lapangan dan riset pustaka. Metode analisis data dalam penelitian ini menggunakan uji komparasi. Hasil penelitian ini menunjukka bahwa: 1) Terdapat peningkatan kinerja keuangan Satuan Polisi Pamong Praja dari tahun 2014-2017 dengan realisasi tahun 2014 sebesar 87,10% (cukup efektif), pada tahun 2015 menurun menjadi 85,82% (cukup efektif), pada tahun 2016 meningkat menjadi 92,96% (efektif) meningkat kembali setelah melakukan penggabungan SKPD Satpol PP dan SKPD Damkar menjadi OPD Satpol PP dan Damkar menjadi 94,42% (efektif). Namun terjadi penurunan kinerja keuangan pada Pemadam Kebakaran dengan realsisasi tahun 2014 sebesar 93,82% (cukup efektif), pada tahun 2015 terjadi penurunan yang signifikan karena anggaran penanggulangan pasca bencana alam yang hanya terealisasi 0,8% dari anggaran sebesar 14.744.339.000 sehingga secara keseluruhan realisasi anggarannya menjadi 16,09% (tidak efektif) dan pada tahun 2016 terjadi peningkatan menjadi 80,61%. (cukup efektif). 2) Berdasarkan hasil uji komparasi 2 sampel berpasangan diketahui bahwa anggaran OPD Satuan Polisi Pamong Praja dan Pemadam Kebakaran dari tahun 2014 – 2017 mengalami peningkatan dan kinerja anggaran OPD Satuan Polisi Pamong Praja dan Pemadam Kebakaran dari tahun 2014 – 2017 mengalami peningkatan pula.
Penerapan Pajak Penghasilan Pasal (PPh) 21 atas Gaji Karyawan Pada PT. Bank Negara Indonesia (Persero) Tbk Cabang A. Yani Padang Yuli Ardiany; Renda Rendana
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/3xnpc668

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan pajak penghasilan (PPh) pasal 21 atas gaji karyawan pada PT. Bank Negara Indonesia (Persero) Tbk, Cabang A. Yani Padang, serta untuk menilai kesesuaian perhitungan dan pemotongan, pelaporan pajak tersebut dengan ketentuan perpajakan yang berlaku di Indonesia. PPh pasal 21 merupakan pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain yang diterima oleh karyawan dalam hubungan kerja. Metode penelitian yang digunakan adalah deskriptif kuantitatif melalui pengumpulan data dengan cara meminta langsung kepada wajib pajak PT. Bank Negara Indonesia (Persero) Tbk Cabang A. Yani Padang. Hasil penelitian menunjukan bahwa PT. Bank Negara Indonesia (Persero) Tbk, Cabang A. Yani Padang telah melaksanakan kewajiban perpajakannya secara tepat, dan telah sesuai dengan ketentuan yang diatur dalam Peraturan Direktur Jendral Pajak Nomor PER-16/PJ/2016 dan Undang Unadang Harmonisasi Perpajakan (UU HPP) Nomor 7 Tahun 2021 dan UU No.6 Tahun 2023. Penelitian ini memberikan kontribusi dalam pemahaman praktik perpajakan di sektor perbankan dan dapat menjadi acuan bagi perusahaan lain dalam mengeloloa kewajiban PPh 21 secara efisien dan regulasi.
Intercultural Financial Literacy and Cultural Orientation: Predicting Pay Later Behavior Among University Students in West Sumatra Mia Muchia Desda; Ria Widia sari; Irna Bontor Febyola; Marlinda Saputri; Yuli Ardiany
Jurnal Manajemen Universitas Bung Hatta Vol. 21 No. 2 (2026): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i2.30009

Abstract

The development of the digital economy has given rise to the phenomenon of Buy Now, Pay Later (BNPL), which is popular among students but poses risks of consumptive behavior and unhealthy debt management due to low financial literacy and cultural awareness. This study aims to develop and test the Intercultural Financial Literacy (IFL) model as a new construct that combines financial literacy and cross-cultural awareness in explaining Pay Later usage behavior among students in West Sumatra. Using an explanatory quantitative approach with 300 respondents and Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis, the results show that IFL significantly influences financial attitudes and risk perceptions, which indirectly affect Pay Later behavior, while cultural orientation positively moderates this relationship. The research model explains 61.1% of the variation in digital financial behavior (R²=0.611) with good construct validity and reliability. These findings confirm that cross-cultural financial literacy is an important competency for the younger generation to shape ethical, responsible, and sustainable financial behavior in the pay later economy era.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CASH HOLDING ON INCOME SMOOTHING IN INDONESIAN MANUFACTURING COMPANIES Desmiwerita Desmiwerita; Yuli Ardiany; Melli Herfina; Dorris Yadewani; Miftahul Jannah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4628

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on income smoothing and to analyze the moderating role of cash holding in the relationship between GCG and income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange during the 2012–2023 period. The study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The sample consists of 390 firm-year observations selected through purposive sampling. The variables analyzed include income smoothing as the dependent variable, Good Corporate Governance as the independent variable, cash holding as the moderating variable, and profitability (ROA) and leverage (DER) as control variables. The results indicate that Good Corporate Governance negatively and significantly affects income smoothing, suggesting that stronger governance mechanisms improve monitoring effectiveness and reduce managerial opportunism in financial reporting. Cash holding positively and significantly affects income smoothing, indicating that firms with higher liquidity levels tend to engage more in earnings smoothing practices. Furthermore, cash holding significantly moderates the relationship between Good Corporate Governance and income smoothing, implying that liquidity conditions influence the effectiveness of governance mechanisms in constraining managerial opportunism. This study contributes to agency theory by demonstrating that governance effectiveness in reducing income smoothing depends not only on governance quality but also on firms’ liquidity conditions. The findings provide practical implications for investors, regulators, and corporate management regarding the importance of governance quality and liquidity management in maintaining financial reporting credibility.
HOUSEHOLD AND BUSINESS FINANCIAL MANAGEMENT TRAINING FOR FISHING COMMUNITIES Teti Chandrayanti; Novi yanti; Danyl Mallisza; Rice haryati; Delvianti, Delvianti; Salfadri, Salfadri; Yulia Syafitri; Rizka Hadya; Yulistia, Yulistia; Yuli Ardiany; Rina Asmeri; Andre Bustari
Journal of Community Service Vol 8 No 1 (2026): JCS, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v8i1.447

Abstract

Fishing communities frequently face financial instability caused by fluctuating income cycles that are highly dependent on natural conditions and fishing seasons. The core problem is not the absence of income, but the lack of understanding and skill in managing cash flow, the absence of separation between business capital and household finances, and heavy reliance on informal moneylenders during the off-season (masa paceklik). This Community Service Program (PKM) aimed to provide practical financial-management education and training for the Balik Saiyo Fishing Group in Kelurahan Teluk Kabung Tengah, Bungus Teluk Kabung, Padang City. The activity involved 40 participants, consisting of 15 lecturers as facilitators and 25 members of the fishing community and coastal families as the main target group. The method combined interactive socialization, training in simple daily cash recording, and the introduction of an income-allocation pattern together with an emergency-fund strategy. Program success was assessed qualitatively through facilitator observation and participant feedback during practice and discussion sessions. The results show an improved understanding among participants in separating working capital from consumption needs, in applying a 40%-30%-20%-10% cash-allocation scheme, and in building the habit of saving to face the off-season.
DISCLOSURE OF CARBON EMISSIONS: MEDIA EXPOSURE, INDUSTRY TYPE, AND PROFITABILITY OF FOOD AND BEVERAGE COMPANIES Rina Asmeri; Yuli Ardiany; Rubianti Sari; Abin Suarsa; Lira Sari
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 1 (2023): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i1.7398

Abstract

This study aims to determine the effect of media exposure, industry type, and profitability on the disclosure of carbon emissions in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The type of data used in this study is quantitative data sourced from the company’s financial statements. The source of data in this study is secondary data. The population in this study is the food and beverage sector companies on the Indonesia Stock Exchange in the 2017 to 2019 period with a total of 60 companies. The sampling technique used purposive sampling technique based on predetermined criteria. Based on the predetermined criteria, a sample of 18 companies was obtained. The analytical method used in this study used logistic regression analysis. The results of this study show that, partially, media exposure has an insignificant effect on carbon emissions, industry type has a significant effect on carbon emissions, profitability has an insignificant effect on carbon emissions, and simultaneously, media exposure, industry type, and profitability have an effect on carbon emissions. The unique findings of this paper are relevant to government, management, and standard setters.
Institutional Conditions Under Which Earnings Management Affects Firm Value: A Structured Narrative Review Ardiany, Yuli; Abdullah, Noor Marini Haji; Silvera, Dica Lady
Educational Leadership and Management Journal Vol. 4 No. 2 (2026): July - December 2026 (In Progress)
Publisher : FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/element.v4i2.58218

Abstract

Earnings management’s consequences for firm value remain contested because prior findings diverge sharply across institutional settings. This study conducts a structured narrative review, strengthened by a vote-counting synthesis of six primary studies with independently verifiable results, to examine how earnings management relates to firm value, whether this relationship differs between accrual-based and real earnings management, and how institutional quality, investor protection, and financial reporting environments moderate it. Evidence was drawn from a targeted, verified body of accounting, finance, and management literature and integrated across agency theory, institutional theory, information asymmetry, signaling theory, the efficient market hypothesis, and stakeholder theory. Rather than a uniformly negative relationship, the review finds that direction depends systematically on measurement choice and institutional context: real earnings management measured net of its operational cost is associated with lower firm value, accrual-based measures show weaker or even positive associations, and one cross-country study shows the relationship reversing sign between strong- and weak-institution environments, with board oversight, ownership structure, and regulatory quality emerging as the governance mechanisms that explain this heterogeneity. This boundary-condition synthesis, integrating six theoretical perspectives into a single framework, is the review’s principal theoretical contribution; because it is a narrative rather than a PRISMA-compliant systematic review, its scope and access limitations are stated explicitly in the Methods. The findings offer managerial guidance for monitoring real activities manipulation and policy guidance for sequencing accounting-standard and enforcement reforms, together with a concrete agenda for the quantitative meta-analysis this literature still requires.
Analisis Anggaran Biaya Operasional Studi Kasus Pada Dinas Pekerjaan Umum Dan Penataan Ruang Provinsi Sumatera Barat Periode 2018-2020 Hernadah Nelly; Yuli Ardiany
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 1 No. 1 (2023)
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/rdmmh581

Abstract

Penelitian ini bertujuan untuk mengetahui biaya operasional pada Dinas Pekerjaan Umum Dan Penataan Ruang Provinsi Sumatera Barat. Metode pengumpulan data yang digunakan yaitu metode kualitatif dan kuantitatif melalui dokumentasi dan wawancara. Penulis mengumpulkan data dengan cara observasi dan meminta langsung kepada bagian bendahara pengeluaran pada Dinas Pekerjaan Umum Dan Penataan Ruang Prov Sumbar. Dari hasil penelitian biaya operasional Pada tahun 2018 dengan jumlah total anggaran biaya operasional sebesar Rp.417.000.000 dengan tingkat realisasi sebesar Rp.368.400.000 dengan sisa lebih pembiayaan anggaran sebeasar Rp.48.600.000. pada tahun 2019 dengan jumlah total anggaran sebesar Rp.515.600.000 dengan tingkat realisasiya Rp.489.223.000 dengan sisa lebih pembiayaan anggaran sebesar Rp.26.377.000. sementara pada tahun 2020 dengan jumlah total anggaran biaya operasional sebesar Rp.588.300.000 dengan tingkat realisasinya sebesar Rp.562.100.000 dengan sisa lebih pembiayaan anggaran sebesar Rp.26.200.000. Dari total realisasi anggaran biaya operasional dapat disimpulkan bahwa tingkat realisasinya pada tahun 2018 merupakan tingkat realisasi rendah dari pada tahun anggaran 2019 dan 2020.
Perhitungan Pemotongan dan Pelaporan Pajak Penghasilan Pasal 21 atas Pegawai Sekretariat DPRD Kabupaten Padang Pariaman Tahun 2022 Deni Ramadhani; Yuli Ardiany
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 1 No. 2 (2023)
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/d83pqr73

Abstract

Penelitian ini bertujuan untuk mengetahui cara penghitungan, pemotongan dan pelaporan PPh Pasal 21 atas penghasilan pegawai Sekretariat DPRD Kabupaten Padang Pariaman Tahun 2022. Objek penelitian ini adalah pegawai DPRD Kabupaten Padang Pariaman. Metode pengumpulan data yang digunakan adalah metode studi lapangan dan studi literatur. Teknik pengumpulan datanya dengan observasi dan dokumentasi. Jenis datanya adalah data kuantitatif, sedangkan sumber datanya adalah data sekunder berupa bukti potong formulir 1721-A2. Metode analisis data dalam penelitian ini adalah metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa penghitungan, pemotongan dan pelaporan Pajak Penghasilan Pasal 21 atas penghasilan pegawai Sekretariat DPRD Kabupaten Padang Pariaman Tahun 2022 telah sesuai dengan Undang-Undang No 36 Tahun 2008, sedangkan untuk tarif yang digunakan sesuai dengan Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) Nomor 7 Tahun 2021 yang merupakan bagian dari sistem reformasi perpajakan.
Analisis Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Gaji Pegawai Negeri Sipil Pada MTsN 2 Bukittinggi Khuntum Khaira; Yuli Ardiany
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 1 No. 3 (2024)
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/7cbdxr18

Abstract

Penelitian ini bertujuan untuk membahas tentang Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pegawai Negeri Sipil pada Madrasah Tsanawiyah Negeri 2 Bukittinggi melihat apakah perhitungan sudah sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Penelitian ini dilaksanakan di Madarasah Tsanawiyah Negeri 2 Bukittinggi. Penelitian ini bersifat deskriptif dan menggunakan teknik pengumpulan data dengan dokumentasi. Teknik analisis yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Penulis mengumpulkan data dengan cara observasi dan meminta langsung kepada wajib pajak Madrasarah Tsanawiyah Negeri 2 Bukittinggi. Berdasarkan perhitungan yang dilakukan oleh penulis, bahwa perhitungan Pajak Penghasilan (PPh) Pasal 21 Pegawai Negeri Sipil Madrasah Tsanawiyah Negeri 2 Bukittinggi sudah sesuai dengan Undang-Undang Perpajakan. Dan cara perhitungannya sudah sesuai dan telah terprogram dalam komputer. Serta pelaporannya rutin dilakukan dengan ketentuan yang berlaku, ini dibuktikan dengan adanya lampiran Surat Pemberitahuan (SPT) masa Pajak Penghasilan.
Co-Authors A Wau, Servasius Endelson Abdullah, Noor Marini Haji Abin Suarsa Agus Sutardjo Agussalim M Agussalim M. Agussalim, Agussalim Amanda, Septia Andre Bustari Anisa, Marta Chintia Sari Cindy Cindy Pratiwi Danyl Mallisza Delori Nancy Meyla Delvianti Delvianti Deni Oktaria Deni Ramadhani Desi Ilona Desi Ilona Desmiwerita Devi Novita Dina Adawiyah Dorris Yadewani Efridawati, Enjela Elvira Luthan Hamidi, Masyuri Hernadah Nelly Irna Bontor Febyola Jhon Rinaldo Khuntum Khaira Kuntum Khaira Laoli, Reski Putra Lira Sari Marlinda Saputri Melli Herfina Mia Muchia Desda Miftahul Jannah Mira Delfiyeni Moresa Devega Muhammad Fachrurrozy Thaher Liputo Muthiya Muthiya Niki Lukviarman, Niki Novi Yanti Prasemiati Ningsih Ratina Juni Renda Rendana Ria Widia sari Rice Haryati Rida Rahim Rifi Rafita Sari Rina Asmeri, Rina Rinanda, Yessi Rizka Hadya Rubianti Sari Ruswan, Fadjri Yakub Salfadri, Salfadri Saputri, Shicilya Sari, Vivi Mulia Silvera, Dica Lady Sofhie Mariska Adisti Sofhie Mariska Adisti Sri Yuli Ayu Putri Subrata, Gilang Rahmadhan Sutardjo, Agus Syafrizal Syafrizal Teti Chandrayanti Tia Muliani Tia Muliani Titin Sumarni Vivi Andini Wilda Afriany Yohana Yunita Satepuk Yulia Syafitri YULIA SYAFITRI Yulia, Citri Yulistia Yulistia