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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional Wahana Riset Akuntansi Pendidikan Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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) Jurnal Nuansa Karya Akuntansi
Salma Taqwa
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 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 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.
Pengaruh Pengetahuan Akuntansi Syariah dan Gender terhadap Sikap Mahasiswa Akuntansi pada Konteks Bunga atau Riba Widia Wati; Salma Taqwa
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 Fikrul Rezki; Salma Taqwa
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 ADOPSI ARTIFICIAL INTELLIGENCE DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2021-2024 Shira Amanda Putri; Salma Taqwa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3959

Abstract

Introduction: How well a company reports its finances depends a lot on the estimates and accounting method choices that management makes, like the way they handle discretionary accrual. Because this part is related to legal accounting rules, how it is used depends entirely on the management's personal choices when sharing financial information. Aiming to gather empirical insights, this study analyzes the impact of artificial intelligence adoption and internal controls on financial reporting quality. The study covers conventional banking companies listed on the Indonesia Stock Exchange (IDX) over four years (2021–2024).Methods: This study employed a quantitative research design utilizing secondary data sourced from annual reports. A total of 108 companies were sampled based on specific criteria using a purposive sampling approach. To evaluate the data, multiple linear regression modeling was performed using SPSS 25.Results: The findings indicate that AI adoption is associated with a significant decline in financial reporting quality. Although internal control does not individually impact financial reporting quality, simultaneous testing confirms that the combined effect of AI adoption and internal control significantly influences the quality of financial reporting. Conclusion: In the banking sector, AI adoption alone may not guarantee high-quality financial reporting, while the contribution of internal control remains limited. Therefore, banking institutions, regulators, and stakeholders should strengthen AI governance to support reliable financial reporting. Keywords: Artificial Intelligence, Banking, Financial Reporting Quality, Internal Control
Pengaruh Green Investment dan Eco-Efficiency terhadap Nilai Perusahaan Putri Febly Anggraini; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3942

Abstract

This study was motivated by the growing global demand for sustainable business practices. The purpose of this research is to examine the effect of green investment and eco-efficiency on firm value among industrials and basic materials companies listed on the Indonesia Stock Exchange during 2021–2024. This study uses a quantitative approach with a causal method and panel data regression analysis through the Random Effect Model. Secondary data were collected from annual and sustainability reports of companies that met the research criteria. The novelty of this study lies in integrating both sustainability variables into one empirical model within high-emission sectors that have rarely been studied before. The results show that both green investment and eco-efficiency have no significant or simultaneous effect on firm value, although the direction of the relationship tends to be positive. This indicates that the Indonesian capital market has not fully recognized sustainability performance as a key factor in enhancing firm value. The study concludes that the implementation of green practices has not been optimally reflected in investor perceptions. Future research is recommended to include other variables such as profitability, environmental reputation, or corporate governance to explain the relationship more comprehensively.
Co-Authors Ade Apriliani Afriani, Widia Agustin, Henri Ahmad Rahbani Sulaiman S Aisy, Rihhadatul Ananda, Dea 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 Fikrul Rezki Fiola Finomia Honesty Fitra, Halkadri Franiza, Widia Gigih Apriatma Gita Septiani Halmawati Halmawati Halmawati, Halmawati Hanin Annisa, Restu 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 Febly Anggraini Putri Ray, Afifah Nazhirah Ramadhani, Radhika Ramadona, Miftahul Rezza Alfajar Rhandhy Ichsan Ridhaningsih, Fitria Rigga Satrinol Vadri Rima Kurnia Riny Jefri, Riny Rio Pratama Rozita Azlin Sany Dwita Saputro, Derinto Shira Amanda Putri 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 Yola Zulkhaisi Utami Yona Zulni Yulira Gusnita Zikra Ilhamullah