Article Per Year (5 Year)
p-Index From 2021 - 2026
5.437
P-Index
This Author published in this journals
All Journal JTEV (Jurnal Teknik Elektro dan Vokasional Wahana Riset Akuntansi Pendidikan Ekonomi EKONOMIS : Journal of Economics and Business PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Inovasi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Paradoks : Jurnal Ilmu Ekonomi Jurnal Nuansa Karya Akuntansi
Salma Taqwa
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Pengaruh Pengendalian Internal dan Financial Distress terhadap Konservatisme Akuntansi Khairani, Kinanti Aurora; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.67

Abstract

Financial statements are a description of the company's condition within a certain period of time. One of the principles that can be used to prepare financial statements is the principle of conservatism. The use of accounting conservatism in preparing financial statements can reduce information asymmetry in a company. This study aims to determine how the effect of internal control and financial distress on accounting conservatism. This study used 163 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that internal control has no effect on accounting conservatism, while financial distress has a negative effect on accounting conservatism. This research is expected to increase knowledge on the topic of accounting conservatism in manufacturing companies in Indonesia. Suggestions for further research are expected to add other variables that may affect accounting conservatism.
Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan Oktavira, Yolanda; Taqwa, Salma; Pebriyani, Dewi
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1376

Abstract

This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.
Pengaruh Intellectual Capital, Free Cash Flow dan Struktur Modal terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021 Franiza, Widia; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1675

Abstract

This research aims to determine the influence of intellectual capital, free cash flow and capital structure on the company’s financial performance. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique in this research used a purposive sampling technique, there were 54 companies used as samples. The data used in this research is secondary data. Data collection techniques using documentation methods on www.idx.co.id. The statistical method uses is multiple linear regression analysis. The research results show that intellectual capital and free cash flow have a significant positive effect on the company’s financial performance, while capital structure has a significant negative effect on the company’s financial performance.
Pengaruh Kepemilikan Institusional dan Financial Distress terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufkatur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Mardian, Elza; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1999

Abstract

There is one principle in presenting financial reports, namely accounting conservatism. Accounting conservatism is a form of caution in responding to losses or profits in financial reports. In this research, there are factors that can influence accounting conservatism, including institutional ownership and financial distress. The objects of this research are manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2018-2022. Samples were obtained based on the purposive sampling method. The research sample obtained was 208 during the 5 year research period. The data analysis used in this research is multiple linear regression using SPSS version 25. The results of this research are that institutional ownership and financial distress have a significant negative influence on accounting conservatism. This research contributes to increasing science and knowledge in the field of accounting as well as factors that influence accounting conservatism in manufacturing sector companies.
Pengaruh Carbon Emission Disclosure dan Green Innovation terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Ananda, Dea; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2074

Abstract

The purpose of this study is to analyze the effect of carbon emission disclosure, green product innovation and green process innovation on the firm value in companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This research is quantitative research. The sampling technique uses purposive sampling. The number of samples during the research year amounted to 195 data. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that carbon emission disclosure has no significant effect on firm value, green product innovation has a negative effect on firm value and green process innovation has a positive effect on firm value in companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period.
Financial Literacy for Bundo Kanduang in Improving the Quality of Household Financial Management : Literasi Keuangan bagi Bundo Kanduang dalam Meningkatkan Kualitas Pengelolaan Keuangan Rumah Tangga Taqwa, Salma; Sari, Vita Fitria; Delfiani, Silvi; Ridhaningsih, Fitria; Jefri, Riny
Mattawang: Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3162

Abstract

The results of the 2022 national survey showed that the financial literacy rate in West Sumatra was 40.78%, far below the national average, and ranked in the bottom 3 in Sumatra. Therefore, various efforts are needed to improve financial literacy. This community service activity focuses on financial literacy in household financial management considering the many financial problems in households due to the lack of knowledge of housewives in managing household finances. The object of this activity is the Bundo Kanduang organization in West Air Tawar. In Minangkabau, Bundo Kanduang acts as the guardian of the Rumah Gadang who is responsible for the Rumah Gadang, high heirloom property, and is also a symbol for his people and is expected to be a role model for the society. The proposing team provided training to enhance the financial literacy of Bundo Kanduang through simple bookkeeping and good financial planning in order for upgrading the quality of household financial management. By the time the activity ended, 72.5% of the material and cases had been well understood by the participants. After this activity, it is hoped that mothers can practice the knowledge that has been given and can share their knowledge with housewives in their environment.
Pengaruh Kebijakan Dividen dan Struktur Modal Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Aisy, Rihhadatul; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2154

Abstract

This research aims to prove and analyze the influence of dividend policy and capital structure on manufacturing sector companies on the Indonesia Stock Exchange. In this research, the samples were 26 manufacturing companies in the consumption sub-sector on the Indonesian Stock Exchange. The data used is from 2019 to 2023. The information and data used in this research is secondary data obtained through literature study via the IDX website and the websites of each company selected as a sample. The analytical method used in this research is multiple linear regression and t-statistical testing. In accordance with the results of testing the first hypothesis, it was found that dividend policy had a positive effect on the performance of manufacturing companies on the Indonesia Stock Exchange in 2019 - 2023, while in the second hypothesis testing stage it was found that capital structure had a negative effect on the performance of manufacturing companies in 2019 - 2023.
The Influence of Competence and Organizational Commitment on Village Fund Management Accountability with Transparency as a Mediating Variable Halkadri Fitra; Efrizal Syofyan; Erni Masdupi; Ery Mulyani; Salma Taqwa; Halmawati Halmawati
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 14, No 1 (2024): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011285410

Abstract

This study aims to examine how competency and organizational commitment affect the accountability of village fund administration, with transparency serving as a mediating variable. Utilising a quantitative research methodology, the study distributes questionnaires to gather primary data. The research population consists of financial officers from villages around the Agam Regency, with a sample size of 92 determined using the complete sampling method. The statistical software Smart PLS version 4 is used to analyze data using Partial Least Squares (PLS). The findings indicate that the competency and transparency of civil officials have a significant impact on village fund management accountability, while organizational commitment has a non-significant positive influence. Furthermore, the mediating role of transparency between civil servants' competence, organizational commitment, and the accountability of village fund management shows an insignificant effect. This study's limitation is that it only looks at three variables. civil servants' competence, organizational commitment, and transparency in influencing the accountability of village fund management. Future research is encouraged to explore and include other variables that may affect the behavior of accountability of village fund management, to identify which variables can optimally influence the accountability of village fund management.
Pengaruh Kepemilikan Manajerial, Media Visibility dan Umur Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Tyasa, Elvitra Faradea; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.41

Abstract

The primary objective of this study is to investigate how sustainability report disclosure is influence by factors such as managerial ownership, media visibility, and the age of the company. The study relies on data extracted from annual and sustainability reports of firms that are publicly listed on the Indonesia Stock Exchange (BEI) during the years 2018 to 2022. The research employs purposive sampling, involving the selection of 45 companies within the 2018-2022 time frame. To test the hypotheses, the study utilizes multiple linear regression analysis. The research findings indicate that managerial ownership significantly enhances sustainability report disclosure, media visibility has no discernible impact on sustainability report disclosure, and company age has a noteworthy positive effect on sustainability report disclosure.
Pengaruh Profitabilitas, Growth Opportunity, dan Leverage Terhadap Earnings Response Coefficient (ERC) Aulia, Yusvita; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.118

Abstract

This research purpose to examine how the effect of profitability, growth opportunity, and leverage on earnings response coefficient. The companies used as the population in this research are banking companies listed on Indonesia Stock Exchange in 2020-2022. The sample was determined by using a purposive sampling method with the total sample obtained being 32 companies. The data analysis technique in this study used multiple linear regression analysis using the SPSS 27 program. Result of the analysis carried out, this research found that profitability and leverage have a significant effect on earnings response coefficient, while growth opportunity has no significant effect on earnings response coefficient. For further research, its hope that researchers will choose other variables that have an effect on earnings response coefficient.
Co-Authors Ade Apriliani Afriani, Widia Agustin, Henri Ahmad Rahbani Sulaiman S Aisy, Rihhadatul Ananda, Dea Andini, Radilla Andri Zuda Abdurrahman Anggraini Oktaviana Aswardi Aswardi Aulia, Yusvita Azizah, Dyana Nur Charoline Cheisviyanny Delfiani, Silvi Des i Areva Dian Indah Hayati Dio Septiawan Efrizal Syofyan Efrizal Syofyan Elfizon Elfizon Erinos Erinos Erinos N.R Erly Mulyani Erni Masdupi Erni Masdupi Ery Mulyani Fathiyyah, Fathiyyah Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Franiza, Widia Gigih Apriatma Gita Septiani Halkadri Fitra Halmawati Halmawati Halmawati, Halmawati HAYU YOLANDA UTAMI Helin Titania Helmy, Herlina Henri Agustin Herlina Helmy Intan Febrianingsih Intan Nurbaiti Fawziah Khairani, Kinanti Aurora Mardian, Elza Melisa Eka Sari Meri Andani Monika, Dini Ernis Muhammad Aidi Akbar Muhammad Raihan Hendasri Nadia Mukhtar Nadila, Celsya Narita Narita Nova Yulianti Nurzi Sebrina Oktavira, Yolanda Orina Andre Pebriyani, Dewi Putra, Rino Dwi Putri Ray, Afifah Nazhirah Ramadhani, Radhika Ramadona, Miftahul Restu Hanin Annisa Rezza Alfajar Rhandhy Ichsan Ridhaningsih, Fitria Rigga Satrinol Vadri Rima Kurnia Riny Jefri, Riny Rio Pratama Rozita Azlin Sany Dwita Shofia Salsabila Sufiati, Zalikha Sukardi, Sukardi Suryadi Suryadi Syamsuarnis Syofyan, Erfrizal Tyasa, Elvitra Faradea Vanica Serly Vita Fitria Sari Wahyu Puteri Dinanti Wenni Futria Mori Yola Zulkhaisi Utami Yona Zulni Yulira Gusnita