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<![CDATA[Tinjauan Manajemen Pelaporan dan Pertanggungjawaban Keuangan Desa di Kabupaten Agam Provinsi Sumatera Barat ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Kajian Manajemen dan Wirausaha Vol 5, No 1 (2023): Jurnal Kajian Manajemen dan Wirausaha ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmw02145230
<![CDATA[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.]]>
<![CDATA[Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Financial Distress ]]>
<![CDATA[Yola Zulkhaisi Utami]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.720
<![CDATA[This study aims to analyze the effect of leverage, firm size, sales growth, managerial ownership and institutional ownership on financial distress. This study uses annual report data for the consumer goods industry sector which is listed on the Indonesia Stock Exchange for 2016-2020. By using the purposive sampling method, 140 samples were obtained from 28 companies that made observations from 2016 - 2020. This study uses the zmijewski method as a measuring tool in predicting financial distress. This study uses multiple linear regression analysis in hypothesis testing. The results showed that leverage had a negative effect, company size and sales growth had no effect, and institutional ownership and ownership had a positive effect on financial distress.]]>
<![CDATA[Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching ]]>
<![CDATA[Rozita Azlin]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.724
<![CDATA[The purpose of this study was to analyze the effect of audit opinion, management change and financial distress on auditor switching. The data use in this study an annual and financial reports in infrastructure, utilities and transport companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2021. The method of taking data samples using purposive sampling method. The data analysis method used is logistic regression analysis. The results of the research concluded that audit opinion have significant relationship with auditor switching while management change and financial distress does not have a significant relationship with auditor switching. The next researcher can consider using other variables such as audit reputation, fee audit and audit delay and other variables that might influence auditor switching.]]>
<![CDATA[Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Wenni Futria Mori]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.837
<![CDATA[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.]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Helin Titania]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.795
<![CDATA[This study aims to determine the effect of good corporate governance on financial performance. The independent variable in this study is good corporate governance which is proxied to be an independent board of commissioners, audit committee, and managerial ownership, while the dependent variable of this study is financial performance which is proxied by Tobin's Q. The subject of this study is BUMN companies, with the study population being all BUMN companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of annual financial reports of BUMN companies listed on the Indonesia Stock Exchange in the period 2019-2021. The technique used for sampling is the purposive sampling and the method used for hypothesis testing is multiple linear regression analysis. The results showed that the independent board of commissioners variable had a significant positive effect on financial performance, the audit committee had no effect on financial performance, and managerial ownership had no effect on financial performance.]]>
<![CDATA[PELATIHAN PENINGKATAN PEMAHAMAN PEMANFAATAN APLIKASI SISTEM KEUANGAN DESA (NAGARI) DI KABUPATEN AGAM ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v4i4.19907
<![CDATA[Kegiatan pelatihan peningkatan pemahaman pemanfaatan aplikasi sistem keuangan desa (nagari) di Kabupaten Agam dilaksanakan sebagai salah satu bentuk kegiatan pengabdian kepada masyarakat dengan tujuan untuk meningkatkan kemampuan aparatur desa di bidang pengelolaan keuangan desa sehingga menjadi sumber baru atau referensi tambahan bagi kepala urusan keuangan desa dalam hal perencanaan, pelaksanaan, penatausahaan dan pelaporan serta pertanggungjawaban pengelolaan keuangan desa. Urgensi pelatihan pengelolaan keuangan desa adalah ketidaktahuan perangkat desa yang maksimal dalam aplikasi sistem keuangan desa terutama dalam pemanfaatan fitur-fitur yang tersedia sehingga akan mempengaruhi terhadap kualitas pelaporan dan pertanggungjawaban keuangan desa. Kegiatan dilaksanakan di Kantor Camat Ampek Angkek Kabupaten Agam Provinsi Sumatera Barat dengan jumlah peserta 47 orang kepala urusan keuangan desa dari 9 kecamatan yang berada di Kabupaten Agam dan menghadirkan narasumber dari Dinas Pemberdayaan Masyarakat dan Nagari Kabupaten Agam dan Tim Dosen Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Negeri Padang. Kegiatan pengabdian ini dirancang dalam bentuk pelatihan dan berdasarkan hasil evaluasi kegiatan diperoleh hasil terjadi peningkatan pemahaman peserta yang tinggi terhadap pemanfaatan aplikasi sistem keuangan desa.]]>
<![CDATA[Pengaruh Tekanan Stakeholder dan Ukuran Perusahaan terhadap Sustainability Report Assurance: Studi Empiris pada Perusahaan Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 ]]>
<![CDATA[Rezza Alfajar]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.1147
<![CDATA[This study aims to analyze the effect of environmental pressure, employee pressure, government pressure, and company size on sustainability report assurance in companies listed on the Indonesian Stock Exchange (BEI) for the 2017-2021 period. The dependent variable in this study is sustainability report assurance which is measurement using dummy variables which are divided into 2 categories. While the independent variables in this study consists of 4 variables, namely the first is environmental pressure with its measurement using a dummy variable which is divided into 2 categories, the second is employee pressure with its measurement using the natural logarithm (Ln) of the number of employees, the third is government pressure with the measurement uses a dummy variable which is divided into 2 categories, and the fourth is company size with its measurement using the natural logarithm (Ln) of total assets. This Research is a quantitative research. The research data used is Secondary data obtained from the IDX and the official websites of each company. The selection of research samples was carried out using purposive sampling technique and obtained a sample of 51 companies with a total of 255 objects of observation. The analysis technique used is binary logistic regression analysis. The research results that environmental pressure and employee pressure have a positive effect on sustainability report assurance, while government pressure and company size have a negative effect on sustainability report assurance.]]>
<![CDATA[Analisis Kinerja Keuangan Perusahaan Sub Sektor Asuransi yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Pandemi Covid 19 ]]>
<![CDATA[Intan Febrianingsih]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i2.1186
<![CDATA[This research purposes to analyze the performances analysis of insurance sub-sector company listed on Indonesia Stock Exchange Before and After Covid-19. The researcher applied descriptive research. This research population was insurance sub-sector companies registered on IDX in 2018–2021. Sampling technique of this research was purposive samping. It consisted of 14 companies. type of data was secondary data acquired from IDX website and website of each company. This result showed that 1) there was no significant difference in financial performances in term of liquidity indicators before and after Covid-19, 2) there was no significant difference in financial performances in the term of activity indicators before and after Covid-19, 3) there was no difference significant financial performances described from solvency indicators before and after Covid-19, 4) there was no significant difference financial performances described from profitability indicators before and after Covid-19.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Media Exposure dan Gender Diversity terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Ramadhani, Radhika]]>;
<![CDATA[Taqwa, Salma]]>
<![CDATA[ Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jnka.v2i1.20
<![CDATA[The more a company develops, the more it has an impact on the social side of society and environmental damage, therefore the existence of Corporate Social Responsibility shows how companies pay attention to environmental and social issues. This is manifested in the company's practices and policies towards its social environment in the form of ethical behavior and transparency of activities and information related to Corporate Social Responsibility. This study was conducted to determine the effect of institutional ownership, media exposure, and gender diversity on corporate social responsibility disclosure in manufacturing companies listed on the Indonesia stock exchange in 2017-2021. With a population of 72 manufacturing companies listed on the Indonesia stock exchange in 2017-2021 which were selected using purposive sampling method, a sample of 360 was obtained. Multiple regression analysis was used as a data analysis technique until the results obtained that institutional ownership and gender diversity have no effect on corporate social responsibility disclosure but media exposure can affect corporate social responsibility disclosure.]]>
<![CDATA[Pengaruh Struktur Kepemilikan dan Free Cash Flow terhadap Kebijakan Dividen ]]>
<![CDATA[Nadila, Celsya]]>;
<![CDATA[Taqwa, Salma]]>
<![CDATA[ Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jnka.v2i2.22
<![CDATA[This study purpose to examine how the effect of ownership structure and free cash flow on dividend policy. The population in this study are manufacture companies listed on Indonesia Stock Exchange in 2018-2022. The research uses purposive sampling technique to obtain reearch samples. The data analysis technique in this study used multiple linear regression analysis using the SPSS 22 program. The results showed tht Institutional Ownership, Foreign Ownership,had signidicant positif effect on dividend policy, while Free Cash Flow negative effect on dividend policy. For further research, it is expected to choose other variables that have effect on dividend policy.]]>
