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All Journal Wahana Riset Akuntansi Jurnal Inovasi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA)
Halmawati Halmawati
Universitas Negeri Padang
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang Putri Rahmawati; Halmawati Halmawati
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109102

Abstract

This study aims to examine the effect of locus of control and time budget pressure on the auditor's dysfunctional behavior. The population in this study are all public accounting firms in the city of Padang, using a total sampling method, there are 8 public accounting firms that can be used as research samples and collected as many as 47 questionnaires. Data analysis methods used in this study was multiple linear regression analysis. The results of this study support the second and third hypotheses, internal locus of control has a negative influence on the auditor's dysfunctional behavior and budget time pressure has a positive influence on the auditor's dysfunctional behavior. However the results of this study reject the first hypothesis that external locus of control does not have a positive and significant effect on the dysfunctional behavior of auditors working in public accounting firms in the city of Padang.Keywords: Auditor's Dysfunctional Behavior; External Locus of Control; Internal Locus of Control; Time Budget Pressure.
Pengaruh Tingkat Kinerja dan Manajemen Laba terhadapManajemen Kesan: Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2020 Nabila Amanda; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.496

Abstract

This study aims to determine the effect of financial performance and earnings management on impression management in the MD&A section of the annual report. The type of research used is associative-quantitative with multiple linear regression analysis. The population in this study are all manufacturing companies in the food and beverage sub-sector listed on the Indonesian’s Stock Exchange in 2017-2020. Sampling in this study used purposive sampling method and resulted in 84 research samples. impression management variables were analyzed through content analysis to measure the intensity of impression management. Financial performance variable is measured using return on assets (ROA). Earnings management variable is measured using discretionary accruals with modified Jones model. The results of this study prove that financial performance and earnings management have a negative effect on impression management in the MD&A section of the Annual Report.
Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial pada Perhotelan di Kota Padang Fardhila Amani; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.528

Abstract

This study aims to examine the effect of budget participation and organizational commitment on managerial performance. Type of this research is a quantitative research. The population in this study 37 hotels in the city of Padang. The sampling technique used the purposive sampling. This study uses subject data and the sources of the data of this research is the primary data. This study used a questionnaire survey method. The data analysis technique uses in this study are multiple linear regression analysis, with managerial performance as the dependent variable, budget participation and organizational commitment as the independent variable. The results of this study indicate that budget participation and organizational commitment has positive significant influence of managerial performance.
Pengaruh Sistem Pengendalian Internal dan Kejelasan Sasaran Anggaran terhadap Kinerja Manajerial: Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Karimun Reza Pridima Putri; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.565

Abstract

The purpose of this study was to examine the effect of the internal control system and the clarity of budget targets on managerial performance. The population in this study is the regional work unit in Karimun Regency, totaling 27 SKPD, and Respondents in this study were the head of the office, secretary and head of the field at the SKPD. The type of research used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 81 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) the internal control system has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD), (2) the clarity of budget targets has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD).
Pengaruh Penerapan Sistem Akuntansi Keuang Daerah, Komitmen Organisasi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Reza Ilham Putra; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.479

Abstract

This study aims to determine the effect of application of regional financial accounting systems, organizational commitment and internal control systems on the quality of the financial statements of the local government of Solok City. This study uses primary data obtained by distributing questionnaires to 24 SKPD within the Solok City Government with a total of 48 questionnaires distributed and each SKPD consisting of 2 samples. The sample in this study are employees who are responsible for making local government financial reports. The selection of respondents using purposive sampling method. The results of the study indicate that The SAKD variable has an effect on the LKPD quality variable. The organizational commitment variable has no effect on the LKPD quality variable. SPI has no effect on the quality of LKPD.The results of this study can be used as an evaluation and consideration for the SKPD of Solok City in the process of preparing financial reports in order to achieve good quality financial reports. This can be done by improving the implementation of the regional financial accounting system properly.
Pengaruh Religiusitas dan Machiavellian terhadap Kecenderungan Kecurangan Akuntansi Ninda Vacumi; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.566

Abstract

The purpose of this study was to determine the effect of religiosity and machiavellianism on the tendency of accounting fraud. The population in this survey is the work unit of regional apparatus organizations in the Lima Puluh Kota Regency, totaling 27 SKPD, and the interviewees are office managers, managers of finance divisions, and technical implementers of each SKPD. The research design in this study is a quantitative approach using primary data. Primary data was obtained by distributing the survey directly to 81 respondents. We then analyzed the data using multiple linear regression techniques. The results of this study are (1) religiosity has a negative and significant effect on the tendency of accounting fraud in the Regional Apparatus Work Unit (SKPD) of Lima Puluh Kota Regency, (2) Machiavellian has a positive and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Lima Puluh Kota Regency.
Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Widia Anisa Putri; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.701

Abstract

This study aims to examine the effect of profitability, leverage, and corporate governance on tax avoidance. This study used the secondary data obtained from the annual report of mining companies listed on the Indonesia Sock Exchange from 2017 to 2021. Sample was selected by purposive sampling technique, using some criteria and resulted 19 companies. Data was analysis by multiple linear regression analysis models. The results of this study showed that profitability, leverage, and the element of corporate governance of institutional ownership have a significant positive effect on tax avoidance as measured using proxy effective tax rate. Meanwhile, the elements of corporate governance of audit committee and audit quality have no significant effect on tax avoidance as measured using proxy effective tax rate.
Tinjauan Manajemen Pelaporan dan Pertanggungjawaban Keuangan Desa di Kabupaten Agam Provinsi Sumatera Barat Halkadri Fitra; Erly Mulyani; Salma Taqwa; Halmawati Halmawati; Henri Agustin
Jurnal Kajian Manajemen dan Wirausaha Vol 5, No 1 (2023): Jurnal Kajian Manajemen dan Wirausaha
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmw02145230

Abstract

Latar belakang penelitian adalah lahirnya Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa yang didalamnya mengharuskan pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa dilaksanakan secara transparan, akuntabel, partisipatif, tertib dan disiplin. Tujuan penelitian ini adalah untuk mengetahui dan mendapatkan gambaran tentang pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Kabupaten Agam Provinsi Sumatera Barat. Penelitian ini merupakan penelitian lapangan (field research) dan masuk pada jenis penelitian kuantitatif. Populasi penelitian adalah semua desa di Kabupaten Agam dengan teknik pemilihan sampel secara cara purposive sampling. Pengumpulan data dilakukan dalam bentuk dokumentasi literatur, survey, dan pengisian kuisioner dengan pelaporan dan pertanggungjawaban pengelolaan keuangan desa. Analisis data dilakukan melalui proses pengumpulan data (collection), kemudian seleksi data (reduction), selanjutnya penyajian data (display) dan terakhir adalah pengambilan kesimpulan. Hasil penelitian ini menunjukkan bahwa kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di kabupaten Agam Provinsi Sumatera Barat berdasarkan indikator Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 sudah terlaksana dengan baik oleh aparatur desa dan pihak lainnya yang terlibat dalam kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa tersebut. Untuk itu disarankan supaya pemerintahan desa di kabupaten Agam supaya dapat mempertahankan pelaksanaan manajemen pelaporan dan pertanggungjawaban pengelolaan keuangan ini. Apabila diperlukan maka pemerintah desa dapat membuat peraturan teknis tentang pelaporan dan pertanggungjawaban pengelolaan keuangan di masing-masing desa sehingga akan memudahkan setiap aparatur yang melaksanakan kegiatan tersebut.
Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan:Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021 Nurhayati Nurhayati; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.786

Abstract

This study aims to examine the effect of company size, audit quality and good corporate governance on integrity of financial report. The data used is secondary data in the form of an annual report of property and real estate companies listed on the Indonesia Stock Exchange for 6 years of observation, from 2016 to 2021. The sample was determined by purposive sampling technique and then resulted in 19 companies as the sample. This research used multiple linear regression analysis models. The results of this study showed that company size and audit committee have a positive and significant effect on integrity of financial report. Meanwhile, audit quality and the elements of corporate governance of independent commisioner, and institutional ownership have no significant effect on integrity of financial report as measured using model beaver and ryan with ratio MBV.
Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Halkadri Fitra; Salma Taqwa; Halmawati Halmawati; Erly Mulyani; Henri Agustin; Nurzi Sebrina; Wenni Futria Mori
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.837

Abstract

This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.
Co-Authors Adel Riviando Al Rafni Bima Dwi Darma Charoline Cheisviyanny Dwi Widya Pratiwi Efrizal Syofyan Erly Mulyani Erni Masdupi Ery Mulyani Fardhila Amani Fefri Indra Arza Fitra, Halkadri Gicella Fanny Andriani1 Halkadri Fitra Henri Agustin Ihsan Syakirli Jana Haniful Khair Jefry Naldi Lucy Fridayati Nabila Amanda Ninda Vacumi Nurhayati Nurhayati Nurzi Sebrina Putri Rahmawati Rahmat Yoga Vernando Rahmi Kurnia Ranti Tri Annisa Reska Novia Retno Istiani Reza Ilham Putra Reza Pridima Putri Risti Fadhilah Salma Taqwa Sany Dwita Septia Dwijayani Stephanie Yolanda Suci Febriyanti Suci Wulandari Wenni Futria Mori Widia Anisa Putri Wike Nurliza Arpani Zuwitha Marshela Sri Wahyuni