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All Journal Wahana Riset Akuntansi Pendidikan Ekonomi MABIS: Manajemen dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi
Fefri Indra Arza
Universitas Negeri Padang
Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Relevansi Informasi Laporan Keuangan Accrual Basis: Kemampuan Rasio Keuangan Dalam Memprediksi Status Financial Distress Pemerintah Daerah Kabupaten Dan Kota Se- Indonesia Periode 2015-2017 Waninda Waninda; Fefri Indra Arza
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.v1i2.111

Abstract

This study aims to predict the financial distress status of district and city governments in Indonesia. Research examines the relevance of financial statement information consisting of profitability ratio, liquidity ratio, performance ratio and capital stress ratio in predicting district and city government financial distress in Indonesia in 2015-2017. This study uses agency theory. The sampling method in this study used purposive sampling. This study consisted of 134 samples of districts / cities in Indonesia, the financial data used in the study were audited regional government financial reports, namely reports on audit results for 2015-2017. The type of data used is secondary data. The analysis used is binary logistic regression analysis. Based on the results of binary logistic regression analysis with a significance level of 5%, that of the four types of ratios measured using fourteen measurements obtained results (1) Profitability ratio as measured by profit margin ratio affects financial distress with an β coefficient of 51,548 and a significance value of 0,000 < 0.05, (2) The performance ratio measured by operating revenue to total revenue has an effect on financial distress with an β coefficient of -41.180 and a significance value of 0.015> 0.05, and a depreciation ratio influences financial distress with an β coefficient of 40.004 and a value significance of 0.004 <0.05
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah Weni Januar Liza; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.120

Abstract

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah Winda Meiliza Putri; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.131

Abstract

This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.
Pengaruh Ukuran Pemerintah Daerah, Opini Audit, Dan Leverage Terhadap Audit Delay Maidelfian Putra Bakar; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.134

Abstract

Local governments are obliged to ensure that their financial statements are presented in a timely manner as they are a form of accountability to the public. These financial reports can be used by the public to evaluate the capabilities of local governments in managing their resources effectively and efficiently. Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. The study was categorized into causative research. Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), audit opinion (X2) and leverage (X3) as independent variable to audit delay (Y) as dependent variable. The population observed in this study is from regencies and cities in West Sumatera in 2015 and 2017. The result of this study shows that the audit opinion variable cause significant negative effect on audit delay. The local government size and the leverage variable doesn't affect audit delay. This study also shows that local government size, audit opinion, and leverage together influence audit delay
Pengaruh Fiscal Stress, Varians Anggaran Dan Perubahan Sisa Lebih Perhitungan Anggaran Terhadap Perubahan Anggaran Belanja Pada Pemerintah Daerah Arief Kurniawan; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.142

Abstract

The objective of this study is to determine the effect of fiscal stress, budget variances, and rebudgeting in time over budget calculation (SiLPA) to budget expenditure change on local government in West Sumatera. The sample of this study using the 19 districts/cities in West Sumatera period of 2013-2017. Sampling was done by using total sampling method. The type of data used is secondary data obtained from local regulation data on rebudgeting in revenue and expenditure (P-APBD), then data in local government financial report (LKPD). The analytical method used is panel regression analysis models were performed with Eviews10. Results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while fiscal stress and both of budget variances (revenue variance and expenditure variance) does not significantly effect to budget expenditure change on local government (districts/cities) in West Sumatera period of 2013-2017.
Pengaruh Akuntabilitas, Kesesuaian Kompensasi Dan Pengendalian Intern Terhadap Potensi Kecurangan Dana Desa Melisa Eka Sari; Fefri Indra Arza; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.154

Abstract

This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Rasio Pembiayaan Utang Terhadap Transparansi Informasi Keuangan Daerah Via Website Intan Nurbaiti Fawziah; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.207

Abstract

The objective of this study determine the effect of Regional Orginal Revenue, General Allocation Funds, Special Allocation Funds, and Debt Financial Ratios to Transparency of Regional Financial Information via Website which is divided to two proxies namely Availability and Accessibility of Regional Financial Information via Website. Sample in this study is the district or city goverment in Indonesia in 2017. Sampling was conducted using a purposive sampling method. The type of data used is secondary data. Independent variable data were obtained from the BPK Audit Reports in 2017 and data obtained from the local goverment website. As for the dependent variable data obtained fro each official site of the local goverment. Data analysis technique used in this study are of two models, namely logistic regression analysis and multiple regression analysis. Result of the test show that Regional Original Revenue has no significant effect on the availability of regional financial via website, Regional Original Revenue has a significant effect on the accessibility of regional financial information via website. General Allocation Funds, Special Allocation Funds and Debt Financial Ratio also do not have a significant effect to availability and accessibility of regional financial information via website.
Pengaruh Faktor Finansial Dan Faktor Non Finansial Terhadap Kinerja Keuangan Pemerintah Desa Elmiza Elmiza; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.250

Abstract

This study aims to determine the effect of Financial Factors (Original Village Income, Transfer Funds, Other Income, Village Expenditures and Extra Time Budget Calculation / SiLPA) and Non-Financial Factors (Area of Village Area, Number of Population, Size of Village Government, Educational Background of Village Head, and Term of Office village head) on the Financial Performance of the Village Government in the nagari in Tanah Datar District in 2016-2018. The data use secondary data. The sampling technique uses Simple Random Sampling method with a total sample of 47 villages with a period of time of 3 years. Analysis of the data using multiple linear regression analysis.The results showed that Original Village Income, Transfer Funds, and Size of Village Government had a negative and significant effect on the Financial Performance of the Village Government. Village Expenditures Government had a positive and significant effect on the Financial Performance of the Village Government. Other Income, Extra Time Budget Calculation/SiLPA, Area of Village Area, Number of Population, Educational Background of Village Head, and Term of Office village head had no effect onthe Financial Performance of the Village Government.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Wahyu Ningsih; Fefri Indra Arza; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.300

Abstract

This research purposed to analyse accountability of fund allocation management and gave understanding about accountability in 4 (four) villages at Sawahlunto city, West Sumatra. In order to know about how fund allocation management in that village at Sawahlunto city can be begun from strategy, action and responsibility step. This research used interpretive qualitative approach by using semi structured interview with relevant informant: village’s chairman, village’s treasurer, BPD and the society which was chosen in every village to achieve the triangulation data. The technique of collecting the data which the researcher used here was observation, semi structured interview and analytic documentation. In the strategy step, fund allocation program showed that it has done about construct society participative concept with proved in participative and responsive principle which had reached 80%, however in the transparency aspect, there is a village did not know yet about information in the strategy side. In the action step, fund allocation program in 4 (four) villages have applied participative, transparency and accountability principle. Whereas in the responsibility step, fund allocation has applied accountability principle along with implementation in the field which showed that money that was used has been accounted in a physical scale as well as administration not perfect yet. The result showed that 4 (four) villages have applied the accountability principle of fund allocation management
Pengaruh Audit Operasional, Pengendalian Internal, Dan Good Clinical Governance Terhadap Efektivitas Pelayanan Kesehatan Pasien Bpjs Di Rumah Sakit Winda Riyasari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.301

Abstract

This study aims to prove that the effect of operational audits, good internal and clinical governance in hospitals has an effect on the health services of goverment of public health patients in hospitals. The sample selection in this research used purposive sampling method with various criteria according to the research objectives. The total sample used as the object of research in this study is the desire of 15 hospitals in Padang city with the category of government-owned or private hospitals. The data analysis technique used in this study was a questionnaire that was designed according to the variables used in this study. The results of this study can prove that the audit has a positive effect on the health of goverment of public health patients in the hospital. With the results of the sig value 0.001 <0.05, and the t-count value of 3.366> t-t table 1.992, it can be concluded that the hypothesis H1 is accepted. In addition, this study can also prove empirically that good clinical governance has a positive effect on the health of goverment of public health patients in the hospital with a sig value of 0.002 <0.05 with a value of t-count 3.162> t-t table 1.992. So it can be concluded that the hypothesis H3 is accepted, while the internal control variable has no effect on the influence of goverment of public health patient health services in the hospital. it can be concluded that the hypothesis H2 is rejected. Suggestions for further research are expected to increase the number of research samples and also the year of observation. Can also use other variables that are used to measure the effectiveness of BPJS patient health services in the hospital.
Co-Authors Aditia Warman, Aditia Ahmad Rahbani Sulaiman S Ali, Irfan Nazar Amellia Betta Arief Kurniawan Aulia Baiyuri Aziz, Nurul Fatimah Bima Dwi Darma Delvira Eka Selvia Dewi Pebriyani Dewi Wulandari Dian Fitria Handayani Elfiyana Elfiyana Elmiza Elmiza Erly Mulyani Fadhilatul Husna Faulin Adelina Fiola Finomia Honesty Fitri Rahmi Fitria Ridhaningsih Floren Violetfin Leries Fouri Ayu Ardani Fuad Budiman Gusfina Yusesa Halmawati Halmawati Hariani Novrilia Husnan Jamil Insani, Satya Intan Nurbaiti Fawziah Inul Rofiq Jolianis ME S.Pd Josse Andre Warsito Lovelly Dwinda Dahen M Arif M Rofiananda Maidelfian Putra Bakar Mastra, Chinti Agita Mayar Afriyenti Melisa Eka Sari Mia Angelina Setiawan Mofu, Jesse Stellani Muhardimansyah, Muhardimansyah Mutiara Sari Nadila Sundari Nurzi Sebrina Putri Zainiah Rahmat Nur Rafi Randhi Dwi Putra Ratih Amelia Fitri Resa Novita Riki Kurnia Rival Akbar Riza Agustia Sari Salma Taqwa Sapitri, Welia Sari, Bunga Permata Stephanie Yolanda Syafelina, Muharisa Syofyan Yuliantoni Tasya Aulia Syafdan Thesha Grasiana Sihaloho Vita Fitria Sari Wahyu Ningsih Wahyu Ramadhan Waninda Waninda Weni Januar Liza Widodo, Rochmat Agung Winda Meiliza Putri Winda Riyasari Yunisa Gusria Annur