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All Journal Wahana Riset Akuntansi EKONOMIS : Journal of Economics and Business PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat 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
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Environmental, Social, and Governance (ESG Performance) terhadap Manajemen Laba dengan Kepemilikan Manajerial dan Managerial Overconfidence sebagai Variabel Moderasi Wulandari, Miranti; Sebrina, Nurzi
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.v7i3.2865

Abstract

This study investigates the impact of ESG performance on earnings management, with managerial ownership and managerial overconfidence as moderating variables. Earnings management in this research is measured by discretionary accruals as a proxy. ESG performance is measured based on scores from Refinitiv Eikon. Managerial ownership is measured by the ratio of shares owned by managers to the total shares. Meanwhile, managerial overconfidence is measured by the comparison of the debt equity ratio (DER) to the industry median. The population for this study consists of all companies listed on the IDX in Indonesia from 2019 to 2023, selected using purposive sampling techniques, resulting in a total sample of 205 companies over 5 years of research. The results indicate that ESG performance does not have a significant effect on earnings management. However, managerial ownership weakens this relationship, while managerial overconfidence does not show a moderating effect.
Pengaruh Media Exposure dan Kepemilikan Manajerial terhadap ESG Performance Lestari, Lidia Ayu; Sebrina, Nurzi
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.v7i3.3011

Abstract

This study aims to analyze the effect of media exposure and managerial ownership on ESG performance. ESG performance is measured by the ESG score issued by Refinitiv Eikon. Media exposure is measured using the Janis-Fadner Coefficient. Managerial ownership is measured by the number of shares owned by management compared to the number of shares outstanding. This research is causality research with a quantitative approach. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023 using a sampling method, namely purposive sampling so that the final sample of this study was 172 with 43 companies during the 4 year research period. In conducting hypothesis testing, this study uses panel data regression analysis using Eviews software version 12. Overall, the results of this study indicate that media exposure in high profile companies has a positive effect on ESG performance, while low profile companies have no effect on ESG performance. Managerial ownership of high profile and low-profile companies has no effect on ESG performance.
Model Bisnis Berkelanjutan dan Isu Strategi Pengembangan Model Bisnis Berkelanjutan pada UKM: Tinjauan Literatur Sistematis Sebrina, Nurzi; Masdupi, Erni; Syahrizal, Syahrizal
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.v8i2.1914

Abstract

The United Nations established the Sustainability Development Goals (SDGs) in 2015 as the 2030 Sustainability Development Agenda, which provided a comprehensive framework to guide global efforts toward a more sustainable and inclusive future while addressing socioeconomic and environmental issues. As a result, businesses, particularly small and medium-sized enterprises (SMEs) as part of large corporations, are intensely interested in transforming business models towards sustainability. This article investigates the development of articles on sustainable business models (SBM), specifically SBM in SMEs. The study was conducted using articles obtained from the Elsevier Scopus database.The analysis was carried out using bibliographic research techniques using VOSviewer software and content analysis. Based on the study conducted, it was found that SBM had been discovered between 2002 and 2003, although relatively few articles about business models were found, namely 827 out of 16,784 business model documents. Meanwhile, there are far fewer Scopus documents on SBM for SMEs, namely 19 articles, most of which are systematic literature reviews and case studies. Content analysis shows that SBM in SMEs needs to consider adaptation to uncertain environmental and institutional contexts. Regarding strategic content, the need to maintain symbiotic relationships with stakeholders, founder values, social and environmental values, leadership, value-based competencies, and manager commitment is essential for SBM. Developing a sustainable business model for SMEs is carried out by integrating sustainability into its value chain.
Environmental, Social, and Governance (ESG) Performance, Tax Avoidance, and The Moderating Role of Finansial Constraints: An Empirical Study of Non-Financial Firms Listed on The Indonesia Stock Exchange in The Period 2019-2023 Putri, Rezkia Nadiva; Sebrina, Nurzi
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.v7i4.3429

Abstract

This research aims to examine the effect of ESG Performance on Tax Avoidance, with Financial Constraints as a moderating variable, in non-financial firms listed on the Indonesia Stock Exchange during the 2019 – 2023 period. By using purposive sampling, a total of 37 firms were selected as the sample. This research adopts a causal associative approach with quantitative methodology. Tax avoidance, as the dependent variable, is measured by Book Tax Differences. ESG Performance, as the independent variable, is assessed based on ESG score obtained from Refinitiv Eikon. Financial Constraints, as the moderating variable is measured using Whited and Wu index. The data were analyzed using panel data regression with EViews 12 software. The results indicate that ESG performance has no significant effect on Tax Avoidance. Futhermore, Financial Constraints do not moderate the relationship between ESG performance and Tax Avoidance.
Efektivitas Komite Audit dan Ukuran Perusahaan: Analisis Corporate Risk Disclosure Perusahaan Sektor Basic Materials di Indonesia Agati, Allifvia; Sebrina, Nurzi
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.v7i4.3482

Abstract

This study aims to examine the effect of audit committee effectiveness and firm size on the level of Corporate Risk Disclosure (CRD) among basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Audit committee effectiveness is measured by the number of committee members and the frequency of audit committee meetings, while firm size is proxied by total assets. The study adopts a quantitative approach using panel data regression analysis, with purposive sampling applied to select 50 companies. CRD data were obtained through content analysis of annual reports based on risk classification, using a sentence-level disclosure scoring system across six main risk categories (financial risk, operations risk, empowerment risk, information processing and technology risk, integrity risk, and strategic risk). The results indicate that audit committee size and frequency of audit committee meetings have a significant positive effect on CRD, whereas the firm size does not show a significant influence. These findings support the agency theory by highlighting the important of strong corporate governance structure, particularly effectiveness audit committee and firm size scale to enhanced risk transparency. This study provides important implications for corporate management, investors, and regulators to promoting better risk disclosure practices in the non-financial sector in Indonesia.
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 Strategi Tax Planning dan Manajemen Laba terhadap Persistensi Laba: Studi Empiris Perusahaan Sektor Barang Konsumsi Primer Terdaftar di Bursa Efek Indonesia Ihsan, Raihan Nur; Sebrina, Nurzi
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.v8i1.3374

Abstract

This study investigates the impact of aggressive tax planning and aggressive earnings management on earnings persistence. Using purposive sampling, 252 firm-year observations of primary comsumption sector companies listed on the Indonesia IDX from 2021 to 2023 were analyzed. The results show that aggressive tax planning lower level of earnings persistence than other companies (All-Other Firms) and earnings management actually show a higher level of earnings persistence than other companies (All-Other Firms).
Co-Authors Agati, Allifvia Aldesis, Jihan Farrah Alfa Tsurayya Fahira Arri Wiryadi Ary Syofian Bahrun Nafis Brigita Ahabba Charoline Cheisviyanny 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 Ihsan, Raihan Nur 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, Rezkia Nadiva 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