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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

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Pengaruh Struktur Kepemilikan dan Intensitas Modal terhadap Penghindaran Pajak Afriani, Widia; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2563

Abstract

This study aims to determine the effect of ownership structure and capital intensity on tax avoidance. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique using purposive sampling technique, there are 44 companies used as research samples for 3 (three) years of observation with a total of 132 samples. The data used is secondary data obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange. The analysis model used is panel data regression using SPSS 30 software. Based on the results of partial statistical testing, it shows that the research variables have different results. The managerial ownership variable has a significant negative effect on tax avoidance. The institutional ownership variable has no effect on tax avoidance. The foreign ownership variable has no effect on tax avoidance. The capital intensity variable has a significant positive effect on tax avoidance. For further research, other independent variables can be added, adding a research time span so that it will provide better results.
Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay: Studi Empiris pada Perusahaan yang Terlambat Menyampaikan Laporan Keuangan Auditan ke BEI Tahun 2020-2023 Putri Ray, Afifah Nazhirah; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2566

Abstract

This study examines the influence of profitability, solvency, and audit opinion on audit delay in companies listed on the Indonesia Stock Exchange from 2020 to 2023. The novelty of this study from the previous study lies in using Debt to Asset Ratio (DAR) as a proxy for solvency and emphasizing audit opinion as an independent variable. The sample selection method uses purposive sampling, using data from 304 companies consistently delaying audited financial reporting, this research applies multiple linear regression analysis to test the hypotheses, assisted by the SPSS version 26 program. The results reveal that profitability and audit opinion negatively affects audit delay. Conversely, solvency do not have a significant impacts on audit delay. These findings provide insights for regulators and practitioners to enhance corporate transparency and investor confidence. For further research, it isrecommended to select other variables that affect audit delay.
Pengaruh Audit Tenure, Umur Publikasi, Rotasi Audit terhadap Kualitas Audit : Studi Empiris pada Perusahaan Sektor Pertambangan Tahun 2019-2023 Ramadona, Miftahul; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2631

Abstract

This research examines the association of audit tenure, Publication Age, Audit Rotation as independent variables on audit quality. This research was conducted mining sector company listed on the Indonesia Stock Exchange from 2019-2023. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is no influence between audit tenure and the quality of audit results. the second hypothesis is rejected where there is no influence between the publication age on audit quality. the third hypothesis is rejected where there is no influence between audit rotation on audit quality.
Pengaruh Corporate Governance dan Stakeholder Engagement Terhadap Kualitas Sustainability Report Monika, Dini Ernis; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.88

Abstract

This study aims to examine the effect of Board size of directors, independent commissioners, foreign ownership, and stakeholder engagement on the quality of sustainability report. The population used in this study consists of all non-financial sector companies listed on the Indonesia Stock Exchange in 2019-2023. The sample was determined using a purposive sampling, resulting in 31 companies as samples. The data used in this study are secondary data, specifically annual reports and sustainability reports obtained from the Indonesia Stock Exchange and the respective company websites. The analysis was conducted using multiple linear regression analysis using Eviews12 application. The results of the study indicate that independent commissioners and stakeholder engagement have a significant positive effect on the quality of sustainability reports. Meanwhile, board size and foreign ownership do not have an effect on the quality of sustainability reports in non-financial sector companies listed on the IDX in 2019- 2023. For future research, it is expected to chose other variabels that have effect on sustainability report quality.
Pengaruh Carbon Emission Disclosure dan Good Corporate Governance Terhadap Nilai Perusahaan Sufiati, Zalikha; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3009

Abstract

This study aims to analyze the effect of carbon emission disclosure and good corporate governance on firm value in the manufacturing sector in Indonesia. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used purposive sampling method, so that 42 companies were obtained as samples with a total of 126 observations. The data used is secondary data derived from annual reports and company sustainability reports. Firm value is measured using Tobin's Q ratio. Good Corporate Governance variables are proxied through the proportion of independent commissioners, the number of audit committees, and the level of institutional ownership. The results of panel data regression analysis show that disclosure of carbon emissions, independent board of commissioners, and audit committee have no significant effect on firm value. In contrast, institutional ownership has a positive influence on firm value. These findings contribute to understanding the role of sustainability and governance factors in enhancing firm value, particularly in the context of the manufacturing industry in the Indonesian capital market.
Peran Mediasi Partisipasi Masyarakat dalam Pengaruh Kompetensi Aparatur dan Tranparansi terhadap Akuntabilitas Pengelolaan Dana Desa Fitra, Halkadri; Agustin, Henri; Mulyani, Erly; Taqwa, Salma; Halmawati, Halmawati
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3086

Abstract

This study aims to examine the influence of apparatus competence and transparency in village fund management on the accountability of village fund management, with community participation as a mediating variable. Community participation is included as a mediating variable because the active involvement of village residents in the planning, implementation, and evaluation of village programs is believed to strengthen the relationship between competence and transparency with accountability. This study employs a quantitative approach using a survey method involving village fund financial management officials, with a total sample of 86 respondents. The data were analysed using path analysis techniques to test both the direct and indirect relationships among the variables. The results of the direct relationship analysis show that the apparatus competence variable does not have a significant effect on community participation, but it does have a positive and significant effect on the accountability of village fund management. Meanwhile, transparency has a positive and significant effect on both community participation and the accountability of village fund management. In addition, community participation has a positive and significant effect on the accountability of village fund management. For the indirect relationship, the results indicate that community participation does not mediate the relationship between apparatus competence and the accountability of village fund management. However, community participation has a positive and significant mediating effect in the relationship between transparency and the accountability of village fund management.
Pelatihan Studi Kelayakan Unit Usaha BUMNag Kamang Hilia Kabupaten Agam Provinsi Sumatera Barat: Feasibility Study Training for BUMNag Business Units in Kamang Hilia, Agam Regency, West Sumatra Province Pebriyani, Dewi; Fitra, Halkadri; Sulaiman S, Ahmad Rahbani; Hayati, Dian Indah; Fawziah, Intan Nurbaiti; Taqwa, Salma; Putra, Rino Dwi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10551

Abstract

The feasibility study training program for BUMNag Kamang Hilia, Agam Regency, West Sumatra, was designed to enhance the capacity of village officials, BUMNag managers, and the local community in planning, analyzing, and developing business units that leverage local potential. This training emphasized the importance of well-structured and data-driven business planning before establishing or expanding business units, thereby increasing the likelihood of success and reducing potential risks. The materials combined theoretical concepts with practical applications, covering the fundamentals of feasibility studies and analyses of market, technical, managerial, legal, social, and financial aspects. Participants were also trained in conducting risk assessments and preparing feasibility recommendations. A participatory learning approach was adopted through group discussions, case studies, document preparation simulations, and presentations, enabling participants to apply their knowledge directly to real local business opportunities. The training significantly improved participants' knowledge and analytical skills, fostering more professional BUMNag management. In the long term, it is expected to generate economically viable business units, optimize local resource utilization, and contribute to the economic independence of the nagari.
Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Transparansi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa Fitra, Halkadri; Syofyan, Erfrizal; Masdupi, Erni; Mulyani, Erly; Taqwa, Salma; Halmawati, Halmawati
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1906

Abstract

This research aims to examine the influence of apparatus competency, organizational commitment, transparency and community participation on accountability in managing village funds in Agam Regency, West Sumatra Province. This type of research is quantitative research, with data collection using primary data, namely distributing questionnaires to respondents. The research population was heads of village financial affairs throughout Agam Regency with samples taken using the full sampling method totaling 92 samples. The data processing method in this research is the multiple linear regression analysis method. The results of this research show that the variables of apparatus competency, organizational commitment and community participation have a positive but not significant effect on accountability in managing village funds, while transparency has a positive and significant effect on accountability in managing village funds.
Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Fathiyyah, Fathiyyah; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3387

Abstract

This study aims to analyze the effect of corporate financial performance in relation to good corporate governance, which includes managerial ownership, independent commissioners, the board of directors, and corporate social responsibility. The research object is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was obtained using a purposive sampling method, resulting in 201 observations over the three-year research period. Data were analyzed using panel data regression with the E-Views software. The findings indicate that managerial ownership has no significant effect, independent commissioners have a positive and significant effect, the board of directors has no significant effect, and corporate social responsibility has a positive and significant effect on corporate financial performance.
Pengaruh Komite Audit, Company Size dan Leverage terhadap Kecurangan dalam Laporan Keuangan Azizah, Dyana Nur; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3511

Abstract

This study seeks to offer a refined perspective in examining the influence of the audit committee, corporate scale, and leverage on the occurrence of financial reporting fraud among manufacturing entities listed on the Indonesia Stock Exchange (IDX) throughout the 2021–2023 timeframe. Fraudulent behavior in financial statement preparation is considered a critical issue, as it undermines investor trust and poses risks to various stakeholders. A quantitative approach is adopted, applying an associative research design. The data employed in this research are secondary in nature, obtained from the annual financial disclosures of the firms under study. The analysis is conducted using logistic regression. The results indicate that (1) the audit committee has no statistically meaningful effect on financial reporting fraud, (2) firm size is inversely and significantly associated with the likelihood of fraudulent reporting, and (3) leverage does not exert a significant influence. These insights highlight that firm size may serve as a deterrent to fraud, whereas audit committees and leverage require further reinforcement in function and oversight to effectively minimize the risk of misreporting.
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