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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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Pengaruh Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD), dan Dana Bagi Hasil (DBH) terhadap Belanja Modal dengan Sisa Lebih Pembiayaan Anggaran (SILPA) sebagai Variabel Pemoderasi pada Pemerintah Provinsi se-Indonesia Periode 2015-2019 Syofyan Yuliantoni; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.338

Abstract

This study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD), and Revenue Sharing Fund (DBH) on Capital Expenditures with Excess Budget Financing (SILPA) as a Moderating Variable in Provincial Governments throughout Indonesia 2015-2019. The data use in this study is the report on the realization of APBD for the 2015-2019 fiscal year which is available on the DJPK website. The population and sample in this study ara all provincial governments in Indonesia consisting of 34 provinces from 2015-2019 with a total of 170 data. Hypothesis testing in this study uses the Moderated Regression Analysis (MRA) test. The result showed that DAU had a significant effect on capital spending, PAD and DBH had no effect on capital spending, SILPA does not moderate DAU, PAD, and DBH on capital expenditures.
Pengaruh Faktor Keuangan dan Faktor Non Keuangan terhadap Kinerja Pemerintah Daerah Nadila Sundari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.345

Abstract

This study aims to provide empirical evidence about the influence of financial factors (Size,Wealth, Intergovermental Revenue, Leverage and Capital Expenditures) and non-financial factors (Population, Legislative Size, Service Period and Age of Regional Heads) on the performance of local governments in Indonesia. evaluation of the performance of local government administration (EKPPD) as the main source. The population used in this study is the district / city government in 2018 consisting of 415 districts and 93 cities in Indonesia. The research sample was taken using purposive sampling method, the total sample obtained was 39 data. The results showed that the variables size, wealth, intergovernmental revenue, leverage, capital expenditure, legislative size, tenure of regional heads and age of regional heads had no effect on local government performance, while population had an effect on local government performance in Indonesia.
Faktor - Faktor Yang Mempengaruhi Kesiapan Aparatur Desa dalam Implementasi Pengelolaan Keuangan Dana Desa pada Masa Pandemi Covid-19 Wahyu Ramadhan; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.409

Abstract

This study aims to determine the effect of communication, human resource competence, resistance to change and leadership commitment to the readiness of the apparatus in managing village funds during the pandemic. The population of this research is all Nagari apparatus in XX Koto District. The sample used is 72 respondents with total sampling technique. This study uses quantitative methods by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that communication and resistance to change have no significant effect on the readiness of village officials in managing village funds during the pandemic, while human resource competence and leadership commitment have a significant positive effect on the readiness of village officials in managing village funds during the pandemic.
Pengaruh Ukuran Pemerintah Daerah, Umur Pemerintah Daerah, Status Pemerintah Daerah, Jumlah Penduduk, Jumlah SKPD, Belanja Pegawai dan Leverage Terhadap Kemandirian Keuangan Daerah Inul Rofiq; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.414

Abstract

This study aims to determine the effect of the size of the local government, the age of the local government, the status of the local government, the total population, the total of SKPD, employee expenditure and leverage on regional financial independence. The population in this study is Regency/City in West Sumatra Province in 2015-2019. This study uses secondary data. The sampling technique used the Total Sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis used multiple linear regression analysis. The results of the study indicate that the status of local government, population and leverage affect regional financial independence. Meanwhile, the size of the local government, the age of the local government, the number of SKPD and employee expenditures have no effect on regional financial independence.
Pengaruh Kompetensi, Sistem Pengendalian Internal, Peran Perangkat Desa, dan Kualitas Penyajian Laporan Keuangan terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa Wahyu Ramadhan; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.415

Abstract

This study aims to determine the Effect of Competence, Internal Control System, Role of Village Apparatus and Quality of Financial Statement Presentation on Village Government Accountability in Managing Village Fund Allocation (ADD) (Empirical Study in Nagari district of Solok). The data in this study used primary data obtained from the village apparatus. The sampling technique used random sampling method. The sample used in this study were 24 nagari in the district of Solok and the respondents were village officials who worked in the Wali Nagari office as many as 72 village officials. The village apparatus consists of the Village Head, Secretary, and Treasurer. Data analysis using multiple regression analysis. The results of this study indicate that (1) Competence has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (2) Internal Control System has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD), (3) The role of Village Apparatus has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (4) Quality of Financial Statement Presentation has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD).
Pengaruh Intelllectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan: Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2020 Faulin Adelina; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.432

Abstract

This study was to determine the influence of intellectual capital and corporate social responsibility on firm value. This research method is quantitative. The population in this study is the mining sector companies on the Indonesia Stock Exchange from 2018 to 2020. The sample of this study was determined by purposive sampling. Data analysis techniques for hypothesis testing using multiple regression analysis. The results show that intellectual capital has no significant effect as well as corporate social responsibility on firm value. This is due to the low interest of investors in other aspects outside of physical and financial assets. investors are more focused on maximizing profit as a short term goal. it can be suggested that: (1) Companies should increase their assets to increase company size so that companies have more financial funds to manage their IC performance and create more added value, and (2) For future researchers, it is recommended to increase the number of sample companies, adding other variables and using other proxies in further research.
Persepsi Stakeholders Tentang Pengajaran Akuntansi Pemerintahan; Hambatan Dan Tantangan Vita Fitria Sari; Mayar Afriyenti; Fefri Indra Arza
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 8, No 2 (2018): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011024520

Abstract

This research aims to explore stakeholders’ perception towards government accounting subject education in public and private universities in Padang City as a part of regional management reforms. The purpose of this study to investigate stakeholders’ perception toward government accounting subject in the accounting curriculum; the level of lecturers’ teaching interest towards government accounting subject; the existence of teaching resources; and the suitability between users’ need and content of government accounting subject in higher education. Data was collected by questionnaire sent to stakeholders which consist of lecturers, students, and users and analyzed by using statistic descriptive. The results of this study found that government accounting subject already offer in accounting curriculum both bachelor and diploma degree on public and private university joined this study; but unfortunately government accounting subject only take 3 or 4 credit hours from total hours; less than 4% from total accounting curriculum. This study also found lack of lecturers teaching interest, also conventional learning method and resources for this subject. Fortunately, the content of government accounting subject in universities already suitable with users’ need. Some obtacles and challenges has been identified in this study can be condisered as recommendation in developing future government accounting education in university.
Analisis Penerbitan Obligasi Daerah Sebagai Alternatif Pembiayaan Pembangunan Pada Pemerintah Provinsi Sumatera Barat Gusfina Yusesa; Fefri Indra Arza
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109021

Abstract

This study aims to analyze the ability and readiness of the issuance of municipal bonds in the government of West Sumatra Province as an alternative to development financing. This analysis includes the financial capability of the province of West Sumatra and the readiness in managing municipal bonds both in terms of human resources and preparation of regulations in the regions that have been carried out by the government of West Sumatra province. This study uses a descriptive qualitative approach interviewing 7 informants from several parties involved and having the authority in policy in the management of municipal bonds later in the government of West Sumatra province. The results showed that the government of West Sumatra province has the financial capability in issuing municipal bonds which is supported by the absence of regional provincial obligations in debt or other obligations. However, the results of the study found that the government of West Sumatra province does not yet have the readiness of human resources and the preparation of regulations in the implementation of municipal bonds. Keywords: Municipal Bond; Development Financing; Financial Capability; Human Resources and Regulation
Pendekatan Technology Acceptance Model Dalam Kesuksesan Implementasi Sistem Informasi Manajamen Daerah Fuad Budiman; Fefri Indra Arza
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.755 KB) | DOI: 10.24036/wra.v1i1.2315

Abstract

This study aims to examine   the effect technology acceptance model toward the successful implementation of applications SIMDA. The research was conducted in SKPD Pasaman. Data were collected by distributing questionnaires to the respondents directly concerned. The data analysis technique used is structural equation model (SEM). The findings showed: 1) perceived ease of use have significant positive impact on perceptions of usefulness SIMDA applications, 2) Perceived ease of use significantly positive attitude SIMDA application usage, 3) perception of a significant positive benefit to the use of the Application SIMDA attitude, 4) Perception benefit effect significant positive impact on the behavior to continue using SIMDA Applications, 5) significant positive attitude toward the use of behavior to keep using the application SIMDA, 6) behavior to continue to use a significant positive impact on the successful implementation of applications SIMDA. Suggestions in this study include: 1) Subsequent research is expected to dig more in-depth information about the implementation of new information sitem, 2) expected future studies could take a sample of the population and of the county or city other than Pasaman. Keywords: Technology Acceptance Model, SIMDA, persepsian
Pengaruh Kualitas SDM, Pemanfaatan Sistem Informasi Keuangan Daerah, dan Pengendalian Interen Akuntansi Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Kabupaten dan Kotamadya di Provinsi Sumatera Barat) Riza Agustia Sari; Fefri Indra Arza
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.685 KB) | DOI: 10.24036/wra.v4i2.7225

Abstract

This study examines the effect of human resources quality, usefullness of local  financial information system,and of accounting internal control on timeliness of local government financial reporting. Population of this research was accountingor financial staffon DPPKAD in  West Sumatera province. The method of collecting the data was using questioner and analyzed with multiple regression.. The results showed that human resources quality, and accounting internal control have  significant positive effect on timeliness of financial reporting, but usefullness of local financial information system does not affect on timeliness of financial reporting. This study suggested that local goverment should increase the human resources qualityand also optimizedusefullness of local financial information system. Keywords:Human resources quality, timeliness of financial reporting, usefullness of local financial information system and of accountancy intern controlling.
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