Articles
<![CDATA[Pengaruh Penerapan Konsep Value for Money dan Sistem Pengendalian Internal Pemerintah terhadap Akuntabilitas Publik di Kota Padang ]]>
<![CDATA[Josse Andre Warsito]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.779
<![CDATA[This study's goal was to investigate the impact of applying the idea of value for money and the internal control structure of the government to regional organizations' public accountability in the city of Padang. All 43 regional groups in the city of Padang participated in this study. Total sampling was the chosen sampling strategy. The information used is primary information that was obtained from interviews and circulated questionnaires. Analysis is conducted using multiple linear regression. The use of the value for money idea has had a considerable and partially favorable impact on the public accountability of regional organizations in the city of Padang, according to the study's findings. While the government internal control system partially has a negative and insignificant effect on public accountability of regional organizations in the city of Padang.]]>
<![CDATA[Pengaruh Transparansi, Asimetri Informasi, dan Partisipasi Masyarakat terhadap Potensi Kecurangan Dana Desa ]]>
<![CDATA[Delvira Eka Selvia]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.707
<![CDATA[This research aims to examine the effects of transparency, information asymmetry, and community participation on the potential for fraud in village funds. The research includes the category of causality. The population of this research is 12 Nagari in Sutera sub-district, Pesisir Selatan regency. This study type is total sampling and the sample of this research makes all the population as samples. For the data source used is in the form of primary data. Data collected through questionnaires. The results obtained from this study are (1) Transparency has no effect on the potential for fraud in village funds. (2) Information asymmetry has a positive and significant effect on the potential for fraud in village funds. (3) Community participation does not effect the potential for fraud in village funds.]]>
<![CDATA[Pengaruh Otonomi Keuangan, Akumulasi Surplus dan Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Perubahan Anggaran Belanja Bantuan Sosial ]]>
<![CDATA[Randhi Dwi Putra]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.734
<![CDATA[This research aimed to determine the examine the effect of financial autonomy, accumulated surpluses, budget calculation excess on social assistance budget. The population in this research are all Regency/City in Sumatera in 2017-2020. The sampling technique used the purposive sampling. Total sampel are 51 districts with 4 period years. The statistical method used panel data regression analysis. The result showed that financial autonomy, accumulated surpluses, budget calculation excess had a positive effect on social assistance budget.]]>
<![CDATA[Pengaruh Pemahaman Kode Etik Akuntan dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi ]]>
<![CDATA[Fouri Ayu Ardani]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.783
<![CDATA[The problem of professional ethics in accounting has become the center of public attention so that all professions are required to work professionally. This study aims to analyze the effect of understanding the accountant's code of ethics and religiosity on the ethical behavior of accounting students. This research is a causative research using a quantitative approach. The data used in this study is primary data with data collection techniques using questionnaires. The population in this study were students majoring in accounting for the 2018/2019 academic year, Faculty of Economics, Padang State University. The sample technique used in this research is purposive sampling. The number of samples in this study were 146 students from 231 accounting students at Padang State University. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 22. The results of this study (1) understanding of the accountant's code of ethics has a significant positive effect on ethical behavior of accounting students at Padang State University and (2) religiosity has no effect on ethical behavior of university accounting students Padang Country.]]>
<![CDATA[Pengaruh Teknologi Informasi Akuntansi dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial pada Satuan Kerja Perangkat Daerah Kota Bukittinggi ]]>
<![CDATA[Fadhilatul Husna]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.784
<![CDATA[This study aims to determine the effect of accounting information technology and performance measurement systems on managerial performance (an empirical study on the Regional Work Unit of the City of Bukittinggi). The population in this study were all 28 regional work units of the City of Bukittinggi. The sample collection technique used is total sampling. The researcher took 3 samples for each SKPD, namely the head of the SKPD, the secretary and the financial advisor. So that the number of samples is 84. This type of research is quantitative research. The data source in this study is primary data, which is the research data source obtained directly from the original source. In this study obtained from answers to questionnaires distributed to respondents who became the sample in this study. Data analysis using multiple linear regression analysis. The results of this study indicate that accounting information technology and performance measurement systems have a positive and significant effect on managerial performance.]]>
<![CDATA[Pengaruh Transparansi, Sistem Pengendalian Internal dan Kualitas Sumber Daya Manusia terhadap Akuntabilitas Pengelolaan Keuangan Nagari: Studi Empiris pada Nagari di Kota Pariaman ]]>
<![CDATA[Ratih Amelia Fitri]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.824
<![CDATA[The purpose of this research is to obtain empirical evidence and find out the effect of transparency, internal control system and human resource quality on the responsibility of village financial management. The population of this study is Pariaman town village office up to 110 people who were sampled. The sampling technique uses total sampling. The data source of this study is primary data using questionnaire data collection methods.Data analysis In the method of this study, multiple linear regression analysis is used, where the dependent variable is financial management Accountability and the independent variables are transparency, internal control systems and staff quality.The results of this study show that transparency, internal control systems and staff quality do not affect accountability for village financial management.]]>
<![CDATA[Pengaruh Ketepatwaktuan dan Pengendalian Internal Terhadap Kebermanfaatan Informasi Akuntansi Akrual: Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang ]]>
<![CDATA[Thesha Grasiana Sihaloho]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.1366
<![CDATA[This purpose of this study was to the influence of timeliness and internal control on the usefulness of accrual accounting information. Respondents in this research were Heads of Departments, Head of Finance Subdivision and treasurers at SKPD Padang City. The sample determination method uses purposive sampling. The sample in this study was obtained by distributing a total of 96 questionnaires and 88 questionnaires that could be processed. The data analysis method used is multiple linear regression analysis with the help of IBM SPSS 25 software. The results of this research show that timeliness and internal control have an influence on the usefulness of accrual accounting information.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun 2021 ]]>
<![CDATA[Resa Novita]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.1367
<![CDATA[This study aims to analyze the effect of local original income, balancing funds, and capital expenditure on the financial performance of district/city governments on the island of Sumatra in 2021. This study used a quantitative approach. The samples taken in this study were based on predetermined criteria. The results of the sample selection of 106 regional governments which are Regency / City regional governments on the island of Sumatra in 2021. Multiple regression analysis to test the hypothesis was carried out using SPPS 29 which showed the results of the study that local original revenue had a significant positive effect on local government financial performance, while balancing funds and capital expenditure had a significant negative effect on local government financial performance.]]>
<![CDATA[Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat ]]>
<![CDATA[Tasya Aulia Syafdan]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.1368
<![CDATA[This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan Koperasi bagi Guru SMK untuk Mempersiapkan Mata Pelajaran Pilihan pada Kurikulum Merdeka ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Fefri Indra Arza]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Dewi Pebriyani]]>;
<![CDATA[Fitria Ridhaningsih]]>
<![CDATA[ KUAT : Keuangan Umum dan Akuntansi Terapan Vol 5 No 2 (2023): Edisi November ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/kuat.v5i2.2296
<![CDATA[Keberadaan koperasi sekolah tidak hanya semata-mata melaksanakan kegiatan ekonomi namun juga berperan sebagai wadah praktik bagi siswa khususnya pada SMK Bisnis dan Manajemen. Keterbatasan kemampuan sumber daya manusia menjadi permasalahan utama dalam penyusunan laporan keuangan koperasi, sangat disayangkan hal ini juga terjadi pada koperasi sekolah yang ada di SMK Bisnis dan Manajemen meskipun telah memiliki guru dengan kompetensi akuntansi. Hal ini disebabkan karena akuntansi koperasi berbeda dengan akuntansi swasta yang diajarkan dan dipahami guru akuntansi selama ini. Akuntansi koperasi belum pernah diajarkan sebagai mata pelajaran di SMK Bisnis dan Manajemen sehingga guru jarang meng-update kemampuan terkait bidang ini. Diterapkannya Kurikulum Merdeka di SMK memberikan kebebasan bagi sekolah dalam menyusun kurikulum yang dibutuhkan oleh sekolah, untuk kedepannya diharapkan akuntansi koperasi dapat dijadikan mata pelajaran pilihan mengingat pentingnya keberadaan koperasi baik di sekolah maupun diluar sekolah. Oleh karena ini PKM ini dirancang untuk memberikan pelatihan penyusunan keuangan bagi guru SMK yang terlibat sebagai pengelola koperasi dan mereka diharapkan dapat merancang modul ajar untuk menjadikan akuntansi koperasi sebagai mata Pelajaran pilihan. Hasil PKM ini menunjukkan bahwa melalui kegiatan ini guru SMK telah mendapatkan materi yang relevan dalam penyusunan laporan keuangan koperasi baik secara manual maupun terkomputerisasi dan dirancang draft modul ajar yang dapat dijadikan referensi dalam mempersiapkan akuntansi koperasi sebagai mata pelajaran pilihan dalam kurikulum merdeka di SMK.]]>
