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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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Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat: The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province Sari, Vita Fitria; Fitra, Halkadri; Sebrina, Nurzi; Taqwa, Salma; Cheisviyanny, Charoline; Helmy, Herlina; Syofyan, Efrizal
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (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.v10i11.10598

Abstract

The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
Pengaruh Ownership Structures dan Sustainability Reporting terhadap Earnings Management Perusahaan Pertambangan yang Terdaftar di BEI 2020–2024 Andini, Radilla; Taqwa, Salma
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2006

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan dan pelaporan keberlanjutan terhadap manajemen laba. Struktur kepemilikan diklasifikasikan ke dalam empat kategori, yaitu kepemilikan manajerial, konsentrasi kepemilikan, kepemilikan negara, dan kepemilikan asing. Pelaporan keberlanjutan diukur menggunakan standar Global Reporting Initiative (GRI). Penelitian ini berlandaskan pada teori keagenan. Metode penelitian yang digunakan adalah penelitian kausal dengan pendekatan kuantitatif, dan teknik purposive sampling menghasilkan 115 observasi firm-year dari perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Analisis data dilakukan dengan regresi panel menggunakan Random Effect Model, diolah menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, konsentrasi kepemilikan, kepemilikan asing, serta pelaporan keberlanjutan tidak berpengaruh signifikan terhadap manajemen laba. Namun, kepemilikan negara terbukti memiliki pengaruh positif signifikan terhadap manajemen laba. Secara teoritis, temuan ini memperkuat pemahaman mengenai keterbatasan mekanisme pengendalian keagenan pada struktur kepemilikan yang kompleks. Bukti empiris mengenai pengaruh signifikan kepemilikan negara menunjukkan bahwa intervensi pemerintah tidak selalu mampu menekan praktik oportunistik, sehingga memperluas perspektif dalam kajian teori agensi. Selain itu, pengukuran pelaporan keberlanjutan berbasis GRI mengindikasikan bahwa pelaporan keberlanjutan belum sepenuhnya efektif dalam menekan praktik manajemen laba. Secara praktis, penelitian ini memberikan implikasi bagi regulator untuk meningkatkan kualitas tata kelola dan efektivitas pengawasan pada perusahaan berkepemilikan negara. Bagi investor, hasil ini dapat digunakan sebagai dasar dalam menilai risiko manipulasi laporan keuangan. Bagi perusahaan, temuan ini menegaskan pentingnya transparansi, penguatan mekanisme pengawasan internal, serta penerapan pelaporan keberlanjutan yang lebih bermakna.
Pengaruh Free Cash Flow, Managerial Ownership, dan Leverage Terhadap Real Earnings Management : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023 Saputro, Derinto; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.92

Abstract

This study examines the effect of Free Cash Flow, Managerial Ownership, and Leverage on Real Earnings Management in manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019 to 2023. The objective of the research is to test the relationships between these variables using a quantitative method and multiple linear regression analysis on secondary data from financial statements. The novelty of this research lies in its focus on the Indonesian manufacturing sector, providing current insights into earnings management practices in a developing market. The results indicate that Free Cash Flow and Managerial Ownership has not significantly influence Real Earnings Management, while Leverage does show a significant negative effect. These findings contribute to the existing literature and offer practical implications for investors and policymakers.
Pengaruh Pengetahuan Akuntansi Syariah dan Gender terhadap Sikap Mahasiswa Akuntansi pada Konteks Bunga atau Riba Wati, Widia; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3475

Abstract

This study aims to analyze the effect of knowledge of sharia accounting and gender on the attitude of accounting students in the context of interest or usury. This research uses a quantitative approach. The sampling method in this study used purposive sampling technique. The sample consists of accounting students in Padang City who have taken Islamic accounting courses. The Krejcie and Morgan table was used to determine the sample size, which was 248 students. The results of this study indicate that: 1) Sharia accounting knowledge does not have a significant effect on the attitude of accounting students in the context of interest or usury, although it shows a positive relationship direction. Therefore, the hypothesis is rejected; 2) Gender does not significantly influence accounting students' attitudes toward interest or usury. Therefore, the hypothesis is rejected. These findings imply that Islamic accounting education should not only emphasize conceptual knowledge but also strengthen behavioral and ethical dimensions to enhance students’ understanding and ethical consistency toward the prohibition of usury.
Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan: Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI periode 2020-2024 Rezki, Fikrul; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3510

Abstract

The purpose of this study is to examine how green accounting and environmental performance affect company value. This study used a causal research design and a quantitative technique. The annual reports of mining subsector businesses registered on the Indonesia Stock Exchange (IDX) between 2020 and 2024 provided secondary data. Purposive sampling was the method employed, yielding a sample of 23 businesses. The Ministry of Environment and Forestry's PROPER grade was used to evaluate environmental performance, and the annual reports of the companies were used to gauge green accounting by disclosing environmental costs. The Tobin's Q ratio was used as a stand-in for firm value. Profitability and firm size were also added as control variables. Using panel data regression analysis and EViews version 12 software, hypothesis testing was done. According to the study's findings, environmental performance significantly and favorably affects corporate value, whereas green accounting has no discernible influence.
Pengaruh Risiko Audit, Time Budget Pressure dan Rotasi KAP terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Zikra Ilhamullah; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2654

Abstract

The purpose of this study is to examine how audit risk, time budget pressure, and audit firm rotation affect audit quality. This study uses a quantitative method. The company's annual report, taken from the Indonesia Stock Exchange website and the intended company, serves as the source of research data. Using a purposive sampling technique, this study collected 174 samples between 2020 and 2022 from 58 financial companies. This study uses logistic regression analysis to test the hypothesis. The research findings indicate that time budget pressure has an effect on audit quality, while audit risk and audit firm rotation have no effect on audit quality.
Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2020-2023 Najwa Rani Angel; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3545

Abstract

This research examines the influence of capital structure and dividend policy on firms’ financial performance. A quantitative approach with a causal research design was employed in this study. The population consisted of non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sample was determined through purposive sampling, resulting in 40 companies with 120 observational data points. The research utilized secondary data obtained from the published annual reports of the companies. Financial performance was measured using ROA, while capital structure was proxied by the Debt-to-Equity Ratio (DER) and dividend policy was measured using the Dividend Payout Ratio (DPR). The findings indicate that capitali. structure negatively influences financial performance, whereas dividend policy positively affects financial performance.
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 Dewi Pebriyani 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 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 Najwa Rani Angel 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 Rezki, Fikrul Rezza Alfajar Rhandhy Ichsan Ridhaningsih, Fitria Rigga Satrinol Vadri Rima Kurnia Riny Jefri, Riny Rio Pratama Rozita Azlin Sany Dwita Saputro, Derinto Shofia Salsabila Sufiati, Zalikha Sukardi, Sukardi Syamsuarnis Syofyan, Erfrizal Tyasa, Elvitra Faradea Vanica Serly Vita Fitria Sari Wahyu Puteri Dinanti Wenni Futria Mori Widia Wati, Widia Yola Zulkhaisi Utami Yona Zulni Yulira Gusnita Zikra Ilhamullah