Article Per Year (5 Year)
p-Index From 2020 - 2025
5.457
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi EKONOMIS : Journal of Economics and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Nurzi Sebrina
Universitas Negeri Padang
Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 1   2   3   4   5 
ANALISIS PERBEDAAN TINGKAT KONSERVATISME AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2009 DAN 2012-2013) Marselina, Lidia; Sebrina, Nurzi
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v4i1.7213

Abstract

This study aimed to analyze the differences of accounting conservatism before and after the convergence of IFRS. This research was a comparative research that aims to compare the presence of one or more variables at two or more different samples or more than one. This study used secondary data obtained from the site www.idx.co.id. The population in this research manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the years 2008-2009 and 2012-2013 as many as 174 companies. This study used purposive sampling technique and obtain 59 manufacturing companies. The data in this study were tested using the Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test. This study used two methods of measurement that the accrual and changes in operating income. The results of the two methods showed that there is no difference of accounting conservatism before and after the convergence of IFRS. Keywords: accountingconservatism, IFRS convergence
Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa: Rahmadia Pratiwi; Nurzi Sebrina; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.68

Abstract

This study discusses how to apply the principles of administrative accountability, reporting and accountability of village funds in four villages in the northern sub-district of Pariaman, Pariaman city. This study used descriptive qualitative method. Data collection techniques are carried out by observation, interviews and documentation. The results of the study show: (1) the administration is carried out by the village treasurer in the form of income, expenditure and expenditure. Receipt of delay in receiving funds from the central government. Village expenditure also has several obstacles in the process of sending funds, because there are several verification systems and shopping transaction authorizations that have not been in accordance with the applicable rules. Village financing, utilization of investment capital carried out by villages related to financing is still not optimal; (2) late reporting of village funds in stages 1 and 2, this is due to late disbursement of funds so that reporting is too late; (3) Accountability of village funds has been carried out by the village government by giving village government performance to the community through media information that is easily accessible to the village community. In order for administration, reporting, and accountability of village funds to run well, regulations are issued on time. The administrative process is required to complete the verification and authorization requirements in accordance with applicable rules
Akuntabilitas Pengelolaan Dana Desa: Rahmi Kurnia; Nurzi Sebrina; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.69

Abstract

This study aims to find out how the accountability of Village Fund management includes planning, implementation, administration, reporting and accountability in the Luhak Nan Duo District of West Pasaman District, West Sumatra Province. The research method use is a qualitative research method with a descriptive type. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation. The triangulation method is used in testing the validity or credibility of data. The type of triangulation used is source triangulation because the data obtained is data from various sources. The results showed: (1) Planning has implemented the principle of participation and transparency, but the preparation of Village Fund planning and Village Budget is not in accordance with the time set in Pemendagri Number 113 of 2014 concerning Village Financial Management article 20 due to delays (2) Implementation has implemented the principle of transparency and participation, and accountability principles have not been fully carried out by the activity management team (TPK) because of the delay in reporting activities, but from the Village Government has implemented the principle of accountability related to revenue and expenditure in accordance with Permendagri Number 113 of 2014 concerning Village Financial Management article 24 (3) Administration has applied the principle of accountability (4) Reporting and accountability has applied the principle of accountability and transparency, but reporting and accountability of APBD Village
Hubungan Pengukuran Nilai Wajar dan Penyajian Kembali Laporan Keuangan: Rahmat Riandi; Nurzi Sebrina; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.70

Abstract

This research aims to find empirical evidence regarding the relationship between the measurements of fair value with restatement. The population in this research is the entire financial sector companies were listed on the Indonesia stock exchange (BEI) in 2014-2017. The testing in this research was conducted using binomial logistic regression. The result shows that the fair value measurements does not affect accounting restatement. Size and leverage does not affect a restatement. For further research could consider the sample by comparing the measurement of fair value on financial firms with non-financial companies. For further research could use other variables that might affect a restatement
Pengaruh Kesadaran Wajib Pajak, Sanksi Administrasi Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Generasi Millenial Di Kota Padang Muhammad Aidi Akbar; Nurzi Sebrina; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.76

Abstract

The research has the purpose to find the effect of taxpayer’s awareness, tax penalties, and taxpayers knowledge towards taxpayer’s compliance of millenials generation in Padang. The data obtained troughs questionnaire, and sample were drawn from 100 of taxpayers that select as millenials generation in Padang. The data analyzed by using SPSS 16. In this research there are two variables, those are independent variable which is taxpayer’s awareness, tax penalties, taxpayers knowledge and the dependent variable which is taxpayer’s compliance. The finding indicated that taxpayer’s awareness has positive effect toward taxpayer’s compliance, Tax penalties has positive effect towards toward taxpayer’s compliance, Taxpayer’s knowledge has positively effect towards taxpayer’s compliance
Pengaruh Intellectual Capital Terhadap Kualitas Laba: Novita Anggraini; Nurzi Sebrina; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.80

Abstract

This research aims to examine the effect of intellectual capital of earnings quality. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 52 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with Eviews8 software. The results showed that the variables of Value Added Capital Employed (VACA) had a significant positive effect on Earning quality. Value Added Human Capital (VAHU) had no effect on Earning quality and Structural Capital Value Added (STVA) had no effect on earning quality
Determinan Timeliness Penetapan Anggaran Pendapatan Dan Belanja Daerah Pemerintah Provinsi Di Indonesia Marissa Ramdhany; Nurzi Sebrina; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.84

Abstract

Timeliness of APBD is important in the management of provicianl finances. This research is aimed to examine the effect of government size, education background of executive, executive age, parliament size, parliament composition, liquidity, leverage, and auditor’s opinion as the determinants to timeliness of APBD in Indonesia. The samples used in this study are all local goverments in the provincial level for the year of 2016. This study used a binary logistic regression model to test the hypothesis. The results show that the local educational background of executive, parliament size, and parliament composition do not have significant influences on the timeliness of APBD, but only parliament composition and audit opinion of Indonesia Supreme Audit Board (BPK RI) have significant influences on the timeliness of APBD.
Analisis Fraud Triangle Untuk Mendeteksi Kecurangan Laporan Keuangan: Septia Dwijayani; Nurzi Sebrina; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.86

Abstract

This study aims to obtain empirical evidence of fraud triangle in detecting fraudulent financial statements. The variabbles of fraud triangle are pressure, opportunity, and rasionalization then divided into six independent sub-variables. Namely financial stabilty which is proxied by asset change ratio (achange), personal financial need which is proxied by oship, external pressure which is proxied by the ratio of changes in debt (lev), financial targets that are proxied by ROA (ROA), the nature of industry that is proxied by inventory (inventory), effective monitoring that is proxied by the proportion of independent commissioners (ind), and rasionalization proxied by auditor change (auchange). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. the total sample of the study was 32 companies. Data analysis method uses logistic regression analysis. The results of this study indicate that financial stability variables, personal financial need, external pressure, nature of industry, effective monitoring, and rationalization have no effect on fraudulent financial statements. the results of this study can prove that financial targets have an effect on fraudulent financial statements. Further researchers can develop this research by adding sub-variables or using other proxies.
Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa Sri Ayu Saputri; Nurzi Sebrina; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.93

Abstract

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.
Pengaruh Kinerja Perusahaan, Komite Audit Dan Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan Indah Suryani Mukhtar; Nurzi Sebrina; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.98

Abstract

The aim of this research is to provide empirical evidence on : 1) The effect of profitability on timeliness of financial reporting, 2) The effect of leverage on timeliness of financial reporting, 3) The effect of audit committee on timeliness of financial reporting, 4) The effect of auditor’s independency on timeliness of financial reporting, and 5) the effect of auditor’s rotation on timeliness of financial reportingThis type of research is causative research. The population is the finance companies listed in Indonesian Stock Exchange for 5 years from 2013 to 2017. This sample selected by purposive sampling method and use 51 sample companies. Type of data used in the form of secondary data from www.idx.co.id and the another website that related with this research. The analysis technique uses a multiple linear regressions analysis.The results showed profitability has no effect of timeliness of financial reporting, leverage has negative significantly effect on timeliness of financial reporting, audit committee has positive significantly effect on timeliness of financial reporting, and rotation of external auditor has no positive effect on timeliness of financial reporting
Co-Authors Aldesis, Jihan Farrah Alfa Tsurayya Fahira Arri Wiryadi Ary Syofian Bahrun Nafis Brigita Ahabba Chyntya Lisnawati Dewi Pebriyani Dwi Widya Pratiwi Efrizal Syofyan Erly Mulyani Erni Masdupi Fefri Indra Arza Fiony Melenia Fitra, Halkadri Fitria Ridhaningsih Hafifi, Luthfi Halmawati Halmawati Helmy, Herlina Henri Agustin Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Intan Wahyu Zulhijmi Irwansyah Irwansyah Kazbarani Alvino Lestari, Lidia Ayu Lidia Marselina Liza Fitra Utami Mar Atu Syarifah Mardha Tillah Marissa Ramdhany Marselina, Lidia Mayar Afriyenti Meysa Fanesha Mia Angelina Setiawan Muhammad Aidi Akbar Mustikasari, Rany Nayang Helmayunita Nofrian, Mero Ruddi Novita Anggraini Putri, Shinta Aulana Rahmadia Pratiwi Rahmat Riandi Rahmi Kurnia Raka Aththaariq Akhbar Retno Istiani Risa Martasya Riski Suaidah Rommy Septia Arifin Salma Taqwa Sela Mandiri Septia Dwijayani Sri Ayu Saputri Sri Novita Suhairi Suhairi Suhanda Suhanda Syahrizal Syahrizal Usi Gustria Vanica Serly Vita Fitria Sari Wenni Futria Mori Widya Syamita Wilia Kastuti Wira Nofita Wulandari, Miranti Yeniwati Yeniwati Yuni Fatma Zulfah Ira Simatupang