Articles
<![CDATA[Publikasi Dokumen Pengelolaan Anggaran pada Website Pemkab/Pemkot di Propinsi Sumatera Barat ]]>
<![CDATA[Henri Agustin]]>
<![CDATA[ Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2014 ]]>
Publisher : <![CDATA[Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia ]]>
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<![CDATA[Artikel ini memaparkan sejauhmanapemkab/pemkot di propinsi Sumatera Barat telahmempublikasikan dokumen pengelolaan anggaran daerah padawebsite resminya masing-masing, terutama pasca terbitnyaInstruksi Mendagri nomor 188.52/1797/SJ tahun 2012 tentangtransparansi pengelolaan anggaran daerah. Subjek penelitianadalah 19 website pemkab/pemkot di propinsi Sumatera Barat.Pengumpulan data dilakukan tanggal 1-12 Maret 2014, dengancara membubuhkan tanda check list (√) untuk setiap dokumenanggaran yang ditemui pada setiap website pemkab/pemkot.Data yang diperoleh diolah menggunakan tehnik descriptivestatistics. Hasil pengolahan data memperlihatkan kalaukesungguhan pemkab/pemkot di propinsi Sumatera Baratmemanfaatkan website resminya masing-masing untukmewujutkan transparansi pengelolaan anggaran daerah sangatrendah. Dari 19 website pemkab/pemkot yang diamati, terdapat10 pemkab/pemkot yang tidak menyediakan kontenTransparansi Pengelolaan Anggaran atau konten lainnya padawebsite resminya, untuk mempublikasikan dokumen pengelolaananggaran daerahnya kepada publik. Hanya 1 pemkot saja, yaitupemkot Solok, yang konsisten setiap tahun (2011-2014)mempublikasikan sebagian besar dokumen pengelolaananggaran daerahnya di website resminya (10 dari 12 dokumenatau 83,33%).]]>
<![CDATA[Studi Empiris Penerimaan dan Penggunaan E-Learning System di Kalangan Mahasiswa Akuntansi Fakultas Ekonomi UNP ]]>
<![CDATA[Henri Agustin]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2016 ]]>
Publisher : <![CDATA[Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia ]]>
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<![CDATA[Riset ini bertujuan mendapatkan bukti empiris validitas UTAUT model untuk menjelaskan penerimaan dan penggunaan UNP e-learning system pada mahasiswa akuntansi Fakultas Ekonomi UNP. Penelitian ini merupakan cross sectional research. Responden penelitian adalah 220 orang mahasiswa mahasiswa akuntansi Fakultas Ekonomi UNP, yang dipilih menggunakan metode proportional random sampling. Smart PLS versi 2 digunakan untuk pengolahan data sekaligus pengujian hipotesis penelitian. Riset ini menemukan bukti empiris UTAUT model hanya mampu menjelaskan secara parsial penerimaan dan penggunaan UNP e-learning system di kalangan mahasiswa akuntansi Fakultas Ekonomi UNP. Ekpektansi kinerja (performance expectancy), ekpektansi usaha (effort expectancy), serta pengaruh sosial (social influence) terbukti secara empiris berpengaruh positif terhadap niat menggunakan (intention to use) UNP e-learning system. Namun, niat menggunakan (intentiuon to use) tersebut beserta kondisi-kondisi pendukung (facilitating conditions) tidak terbukti mendorong penggunaan aktual UNP e-learning system di kalangan mahasiswa akuntansi Fakultas Ekonomi UNP.]]>
<![CDATA[Pengaruh Karakteristik Eksekutif dan Institutional Ownership Terhadap Tax Aggresiveness dengan Leverage sebagai Variabel Intervening (Studi Empiris pada Emiten Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2012-2017) ]]>
<![CDATA[Ridwan Muslim]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Wahana Riset Akuntansi Vol 6, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v6i1.101938
<![CDATA[This study aims to examine the effect of executive characteristics and institutional ownership on tax aggressiveness with leverage as an intervening variable. This type of research is classified as causative research. Population of this research is company of property sector, real estate, and building construction which listed in Indonesia Stock Exchange (BEI) year 2012-2017. The sample is determined by purposive sampling method, so that the sample of 37 property companies, real estate, and building construction are obtained. The data used in this research is secondary data. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7.The result of the research shows that (1) the executive character has a significant positive effect on the tax aggressiveness (2) the executive character has a significant positive effect on the tax aggressiveness through leverage (3) institutional ownership has a significant positive effect on tax aggressiveness (4) institutional ownership has a significant positive effect on tax aggressiveness through leverage.Keywords: tax aggressiveness, executive characteristics, institutional ownership, leverage]]>
<![CDATA[Pengaruh Information Technology Relatedness dan Sistem Pengendalian Manajemen Terhadap Kinerja Perusahaan ]]>
<![CDATA[Luthvan Putra]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Wahana Riset Akuntansi Vol 4, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v4i2.7226
<![CDATA[This research is aimed to examine and find out empirical evidence of the information technology relatedness and management control systems on company performance. The data are collected using total sampling method.The analysis of this research employs multiple regression. The sample in this study are all banking branch office in the city of Padang by the number of samples analyzed a total of 18 samples of the 25 samples studied. Research disseminated through questionnaires. Result show that Information Technology Relatedness have not significant effect on company performance and management control systems have significant effect on company Performance.Keyword: information technology relatedness, management control system, company performance..]]>
<![CDATA[AnalisisKinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index dengan Menggunakan Economic Value Added ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106932
<![CDATA[This study aims to determine the financial performance of mining sector companies listed on the Jakarta Islamic Index based on EVA (Economic Value Added) analysis. The research conducted is a descriptive study with a quantitative approach using secondary data from 2014 to 2018 obtained from the Indonesia Stock Exchange and companies that are the object of research. The study population is all mining sector companies listed on the Jakarta Islamic Index while the sample uses a purposive sampling method with the sample taken is the mining sector companies listed on the Jakarta Islamic Index in the June-November 2019 period. Data analysis starts from the calculation of net operating profit after taxes, weighted average capital costs, invested capital, costs of capital and finally calculating EVA values from 2014 to 2018. The results show that the financial performance of mining companies listed on the Jakarta Islamic Index is well indicated by positive EVA values so it can be concluded that the management of the company has been able to provide added value to shareholders and investors.Keywords:Cost of Capital, EVA, Weighted Average Cost Of Capital]]>
<![CDATA[PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI ]]>
<![CDATA[Henri Agustin]]>;
<![CDATA[Lili Anita]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2009.v13.i4.184
<![CDATA[This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and implementing those ethical values in every day life]]>
<![CDATA[Potret Pola Penyusunan Remunerasi Pada Badan Layanan Umum Daerah Rumah Sakit Umum Daerah Kabupaten/ Kota Di Sumatera Barat ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/46
<![CDATA[Penelitian ini bertujuan untuk mendapatkan gambaran pola penyusunan remunerasi pada rumah sakit umum daerah kota/ kabupaten di Provinsi Sumatera Barat yang sudah berstatus Badan Layanan Umum Daerah. Jenis penelitian ini adalah bersifat deskriptif dengan metode pengumpulan data secara dokumentatif melalui survey dan kajian literature serta penelurusan di media online. Hasil penelitian menunjukan bahwa badan layanan umum daerah rumah sakit umum daerah yang sudah menerapkan system remunerasi mengacu pada peraturan yang diterbitkan oleh Kementerian Dalam Negeri dan Kementerian Kesehatan serta telah memperhatikan prinsip – prinsip dalam remunerasi yaitu individual equity, internal equity dan external equity termasuk ukuran kinerja yang meliputi produktivitas, kualitas, ketepatan waktu, cycle time, pemanfaatan sumber daya, dan biaya. Untuk itu disarankan kepada rumah sakit yang belum menerapkan system remunerasi supaya dapat menerapkankannya dalam rangka meningkatkan kinerja dan pelayanan maksimal kepada masyarakat.]]>
<![CDATA[EVENT STUDY PERISTIWA PEMBERLAKUAN EFEKTIF PERNYATAAN STANDAR AKUNTANSI KEUANGAN 72 DI SEKTOR TELEKOMUNIKASI DAN FARMASI ]]>
<![CDATA[Mai Celvin Riyosef]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v8i1.4278
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji reaksi pasar terhadap peristiwa pemberlakuan efektif PSAK 72 pada perusahaan sektor telekomunikasi dan farmasi. Reaksi pasar diukur menggunakan abnormal return dan trading volume activity dengan pendekatan studi peristiwa (event study). Populasi penelitian adalah seluruh perusahaan sektor telekomunikasi dan farmasi yang tercatat di Bursa efek Indonesia. Pemilihan sampel dilakukan dengan teknik purposive sampling dan diperoleh 14 perusahaan. Periode penelitian yang digunakan yaitu 7 hari. Metode analisis data menggunakan uji t, paired sample t-test, dan wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa peristiwa pemberlakuan efektif PSAK 72 direspon negatif oleh investor yang ditunjukkan oleh hasil uji t dengan terdapat abnormal return negatif dan signifikan pada periode t-3. Peristiwa pemberlakuan efektif PSAK 72 dianggap menurunkan nilai pos pendapatan yang akan dilaporkan dimasa datang tentunya mempengaruhi kinerja perusahaan dan memberikan resiko kerugian dimasa depan. Implikasinya yaitu investor harus bertindak lebih cepat dalam menghadapi peristiwa perubahan standar akuntansi yang terjadi.ABSTRACTThis study aims to examine the market reaction to the effective implementation of PSAK 72 in company in the telecommunications and pharmaceutical sectors listed on the Indonesia Stock Exchange. Market reaction was measured using abnormal returns and trading volume activity with an event study approach. The research population is all companies in the telecommunications and pharmaceutical sectors listed on the Indonesia Stock Exchange. The sample selection was done by purposive sampling technique and obtained 14 companies. The research period used is 7 days. Data analysis method used t-test, paired sample t-test, and Wilcoxon signed rank test. The results showed that the event of the effective implementation of PSAK 72 responded negatively by investors as indicated by the results of the t-test with negative and significant abnormal returns in the t-3 period. The event that the effective implementation of PSAK 72 is considered to reduce the value of income items to be reported in the future certainly affects the company's performance and provides a risk of future losses. The implication is that investors must act more quickly in the face of changes in accounting standards that occur. ]]>
<![CDATA[Pengaruh Inventarisasi, Kompetensi Aparatur, dan Pengendalian Internal terhadap Optimalisasi Pengelolaan Barang Milik Daerah ]]>
<![CDATA[Listiani Listiani]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.637
<![CDATA[This study aims to examine the effect of inventory, the competence of apparatus, and internal control systems on optimizing the management of regional property. The population of this research is all Regional Apparatus Organizations in Pelalawan Regency. The sampling technique used was total sampling, where as many as 27 Regional Apparatus Organizations in Pelalawan Regency were used as research samples. From each Regional Apparatus Organizations, 4 people were taken as respondents, consisting of 1 Head of General Subdivision, 1 Head of Finance Subdivision, and 2 Managers of Goods, so that a total of 108 respondents were obtained. The data was collected by distributing questionnaires directly to the respondents. This research uses quantitative method and the data were processed using multiple linear regression analysis with the help of the IBM SPSS Statistic version 22. The results of statistical tests stated that the inventory had a positive and significant effect on the optimization of the management of regional property. Meanwhile, the competence of the apparatus and the internal control system has no significant effect on the optimization of the management of regional property.]]>
<![CDATA[Pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Asing Terhadap Green banking Disclosure (Studi Pada Perbankan Di Indonesia Tahun 2017-2021) ]]>
<![CDATA[Aulia Rahmiati]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Wahana Riset Akuntansi Vol 10, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v10i2.119805
<![CDATA[The purpose of this study was to examine the impact of independent commissioners, audit committees, and foreign ownership on the green banking disclosures of Indonesian banks in 2017-2021. The population in this study is banking in Indonesia in 2017-2021 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners, audit committee, and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the audit committee on green banking disclosure practices in Indonesian banks and did not find any influence between independent commissioners and foreign ownership on green banking disclosure practices.Keyword: Independent Commissioners, Audit Committees, Foreign Ownership, Green banking]]>
