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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

Author-ID : 2554884

Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 62 Documents Claim Missing Document

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PKM Peningkatan Kemampuan Aparatur Nagari Dalam Mengelola Keuangan Nagari di Kabupaten Padang Pariaman Melalui Pelatihan Pengelolaan Keuangan Desa Fefri Indra Arza; Dian Fitria Handayani; Fiola Finomia Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

The implementation of village fund management even though there are rules as references in its financial management does not mean that it does not encounter various obstacles. The main obstacle faced by village officials is the competency problem of inadequate apparatus, and the lack of training and mentoring obtained to improve their competence. Some efforts are needed for empowerment which in the discourse of community development are linked to the concepts of self-reliance, participation, networking and social justice.This empowerment effort is carried out in the form of training activities provided to the village apparatus (nagari) village financial management processes, especially in preparing the budget. This training activity will be carried out through several stages. The activities carried out are: initial observation to find out the problems and needs of partners, and training of village apparatus related to village budgeting. After the material was given, participants were then given training on village budget formulation and village RKP preparation training. Based on the results of the exercise, it is known that most of the trainees were able to understand the procedures for drafting Village Budget and have been able to compile Village Budget well. Besides that in the preparation of the Village RKP, most of the training participants were also able to complete the training well.Keywords: Village Financial Management, Village Budget, Village RKP

Pengaruh Komitmen Perangkat Daerah, Peran Aparat Pengawasan Intern Pemerintah Dan Budaya Organisasi Terhadap Efektifitas Penyelenggaraan Sistem Akuntabilitas Kinerja Instansi Pemerintah Amellia Betta; 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.v8i1.109152

This study aims to examine the effect of regional apparatus commitment, the role of APIP and organizational culture on the effectiveness of the implementation of SAKIP. This research uses agency theory. The population of this research is the organization of regional apparatus (OPD) of Solok City and Solok Regency with total sampling sampling method. Respondents in this study were OPD secretaries and a number of auditors in the District and City Government of Solok. Hypothesis testing uses multiple regression analysis techniques. The results showed that the commitment of the regional apparatus influences the effectiveness of SAKIP. While the role of APIP and organizational culture does not affect the effectiveness of SAKIP.Keywords: Effectiveness of SAKIP Implementation;The Role of APIP; Organizational Culture; Regional Apparatus Commitment

Pengaruh Karakteristik Pemerintah Daerah dan Faktor Keuangan terhadap Kondisi Financial Distress di Indonesia Elfiyana Elfiyana; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.500

This study aims to determine the effect of Regional Government Characteristics (Regional Financial Independence, Degree of Decentralization, and Population) and Financial Factors (Efficiency Ratio, Growth Ratio, and Effectiveness Ratio) on financial difficulties in Regency/City local governments in Indonesia in 2017-2019. . This study uses secondary data from BPK and BPS. The sampling technique used is a simple random sampling technique. So that obtained a sample of 170 districts and 54 cities per year. Data analysis is multiple linear regression analysis. This study found that (1) regional financial independence had a significant positive effect on financial distress, (2) the degree of decentralization had a significant negative effect on financial distress, (3) the population had a significant negative effect on financial distress, (4) the efficiency ratio had a significant positive effect on financial distress, (5) the growth ratio has a positive and insignificant effect on financial distress, (6) the effectiveness ratio has a positive and significant effect on financial distress

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN TOTAL QUALITY MANAGEMENT PAD A PENDIDIKAN TINGGI Fefri Indra Arza
Journal of Management and Business Vol 7, No 2 (2008): SEPTEMBER 2008
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

This research aimed to find empirical evidence about critical success factors that influence of TQM implementation on public sector. The population in this research was public sector on the higher education, with sample from the chairman and secretary of study program on A accreditation economics faculty. Literature studies are done to find factors which determine the success of TQM implementation in public sector. Regression analysis had been used to test the applied hypotheses. Management commitment, education and training, and customer satisfaction orientation factors gave the biggest individual influence on the success of TQM implementation, and statistically had significant positive influence. Concept’s implementation and TQM’s technique gave positive influence on the organizational performance on public sector on higher education in Indonesia. Research samples limited on higher education sector in Indonesia, so the result couldn’t generalize for all public sectors in Indonesia.

PELATIHAN PENYUSUNAN JOBSHEET MATA PELAJARAN PRAKTIKUM AKUNTANSI LEMBAGA/ INSTANSI PEMERINTAHAN BAGI TIM MGMP AKUNTANSI PROVINSI SUMATERA BARAT Vita Fitria Sari; Mayar Afriyenti; Fefri Indra Arza; Mia Angelina Setiawan
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 1 (2019): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Sejak diterbitkan SK Dirjen Dikdasmen No.130/D/KEP/KR/2017 tentang Struktur Kurikulum SMK Terbaru pada awal tahun 2017 dan yang mulai diberlakukan sejak tanggal 10 Februari 2017 telah membawa banyak perubahan dalam struktur kurikulum SMK. Perubahan yang terjadi adalah munculnya mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan” yang akan diajarkan pada kelas XI dan XII. Permasalahan yang dihadapi adalah akuntansi pemerintahan adalah bidang yang baru bagi tim MGMP Akuntansi Provinsi Sumatera Barat sehingga pemahaman dalam penyusunan laporan keuangan pemerintah daerah masih terbatas dan sampai saat ini tim MGMP Provinsi Sumatera Barat belum memiliki dan belum mempersiapkan jobsheet untuk mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”, padahal mata pelajaran ini akan mulai diajarkan pada tahun ajaran 2018/2019 untuk kelas XI. Drill learning adalah metode pengajaran yang tepat untuk mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”. Untuk memperlancar metode drill learning maka dibutuhkan media pembelajaran yang berisi latihan-latihan yang dapat dikerjakan oleh siswa berupa jobsheet. Kegiatan ini telah dapat meningkatkan kemampuan guru dalam mempersiapkan dan menyelesaikan jobsheet mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”, ini dibuktikan pada akhir kegiatan peserta telah dapat menyelesaikan latihan kasus penyusunan laporan keuangan pemerintah daerah dengan nilai rata-rata 97.72 melebihi target dari kegiatan ini. Dengan demikian dapat disimpulkan bahwa guru-guru akuntansi peserta dalam kegiatan ini telah siap untuk mengajar mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan” dengan menggunakan metode drill learning.

Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM Kota Padang Dewi Wulandari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.535

This study aims to determine the factors that influence the implementation of SAK EMKM on UMKM in the city of Padang. The data used in this study are primary data sourced from questionnaires given to the owners of UMKM in the city of Padang. Testing is done by using regression. The results showed that simultaneously the independent variables consisting of socialization of SAK EMKM, utilization of information technology, accounting knowledge, education level of the owner, omzet and length of business did not significantly affect the dependent variable, namely the implementation of SAK EMKM. Partially, the socialization of SAK EMKM and the owner's level of education have a positive effect on the implementation of SAK EMKM. While the use of information technology, accounting knowledge, omzet and length of business have no significant effect on the implementation of SAK EMKM in Padang City.

Pengaruh Tata Kelola, Komitmen Organisasi dan Reward terhadap Penerapan Anggaran Berbasis Kinerja pada Provinsi Sumatera Barat Yunisa Gusria Annur; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.579

This study aims to obtain empirical evidence and determine the effect of governance, organizational commitment and rewards on the implementation of performance-based budgeting. The population in this study was OPD in West Sumatra Province with 100 samples taken. The sampling technique used total sampling. The source of data in this study is primary data with data collection techniques using questionnaires. The data analysis method in this study uses multiple linear regression analysis with the application of performance-based budgeting as the dependent variable and governance, organizational commitment and reward as independent variables. The results of this study indicate that governance, organizational commitment and rewards have no effect on the implementation of performance-based budgeting.

Pengaruh Karakteristik Tujuan Anggaran dan Komitmen Organisasi terhadap Kinerja Pemerintah Nagari Putri Zainiah; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.581

This study aims to examine the effect of budget characteristics and organizational commitment on the performance of the nagari government in the nagari government in Dharmasraya Regency, the research sample was determined using the non-probability sampling method with a sample of 52 villages. Quantitative data is the data selected in this study in the form of written responses from the questionnaire. The source of data used is primary data obtained from the nagari government. Methods Questionnaire data was collected by giving a set of oral questions or written questions to respondents to answer. The results showed that budget participation, clarity of budget objectives, budget feedback and organizational commitment had an effect on the performance of the nagari government. Budget evaluation and the difficulty of budget objectives have no effect on the performance of the nagari government.

Analisis Flypaper Effect pada Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiayaan Anggaran (SiLPA) terhadap Belanja Daerah: Studi Empiris pada Pemerintah Kabupaten/Kota se Provinsi Sumatera Rahmat Nur Rafi; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.649

This study aims to examine the effect of PAD, DAU, DAK and SILPA on Regional Expenditures, besides that it also examines whether the FLYPAPER EFFECT phenomenon occurs in local governments in West Sumatra. The population in this study is the Indonesian Provincial Government in 2016-2020. The analytical method used is multiple linear regression analysis. The results of this study indicate that PAD, DAU, DAK, and SILPA have a significant effect on Regional Expenditures and also the occurrence of the FLYPAPER EFFECT phenomenon in local government in West Sumatra.

Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi Rival Akbar; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.675

This study aims to determine the effect of the effectiveness of internal control, compliance with accounting rules, and information asymmetry on the tendency of accounting fraud in Padang City Regional Apparatus Organizations. The sampling technique used was total sampling with a total of 104 respondents. The data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that the effectiveness of internal control has no significant effect on the tendency of accounting fraud. Compliance with accounting rules has a significant positive effect on the tendency of accounting fraud. Information asymmetry has a significant positive effect on the tendency of accounting fraud.

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

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