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All Journal Jurnal Ilmiah Akuntansi dan Humanika 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 Analisa: Jurnal Manajemen dan Akuntansi
Fefri Indra Arza
Universitas Negeri Padang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Pengaruh Intellectual Capital dan Intensitas Research and Development (R&D) terhadap Nilai Perusahaan Aziz, Nurul Fatimah; Arza, Fefri Indra
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.v7i4.2647

Abstract

“The primary issue in this research is how intellectual capital and the intensity of research and development (R&D) affect the corporate value in the F&B sector listed on the Indonesia Stock Exchange (IDX) from 2018 until 2022. The impact of R&D intensity and intellectual capital on corporate value serves as an important indicator of a firm’s growth prospects. This study employs a quantitative approach with hypothesis testing, utilizing secondary data. The findings reveal that human resources has a positive impact on corporate value”, whereas R&D intensity negatively influences the firm's worth.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Pertumbuhan Ekonomi terhadap Kinerja Keuangan Daerah Syafelina, Muharisa; Arza, Fefri Indra
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.v7i4.3614

Abstract

This study aims to examine the effect of local own-source revenue, balance funds, and economic growth on the financial performance of local governments. This research employs a quantitative approach. The sample was selected using a total sampling technique, consisting of 190 local government observations in West Sumatra Province during the 2014–2023 period. Data were analyzed using panel data analysis with EViews 12. The results indicate that local own-source revenue and economic growth have a positive and significant effect on the financial performance of local governments. This implies that the higher the local own-source revenue, the better the financial performance of local governments, and the higher the economic growth, the greater the regional income that can optimize local revenue. Meanwhile, balance funds have a negative effect on the financial performance of local governments, meaning that the greater the transfer funds received from the central government, the higher the regional dependency, which leads to a decrease in financial performance.
Pengaruh Good Governance dan Tingkat Kemandirian Keuangan Daerah terhadap Kinerja Pemerintah Daerah Kabupaten/Kota Lampung tahun 2018 - 2022 Roza, Elfira; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.135

Abstract

This study aims to obtain empirical evidence and examine the influence of good governance and regional financial independence on local government performance. The population in study consist of all regencies and cities in lampung Province, with a sample of 15 regencies/cities in Lampung Province during the 2018-2022 period. The sampling technique used is saturated sampling, resulting in a total of 75 samples. This researches is a causal study with a quantitative approach. The data used in this study is secondary data. Data analysis was conducted using multiple linear regression analysis. The results of the study indicate that good governance significantly affects logal government performance.
Pengaruh Ukuran Pemerintah Daerah, Kekayaan Daerah dan Belanja Daerah terhadap Internet Financial Reporting: Studi Empiris pada Kabupaten dan Kota di Pulau Sumatera Amelia Omily; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2785

Abstract

This research aims to determine the influence of regional goverment size, regional wealth and regional spending on internet financial reporting. The population in this research are districts/cities on the island of Sumatera for the 2023 fiscal year using SPSS 24. This type of research uses a quantitative approach to test the relationship between the dependent variable and the independent variable . This research uses secondary data with a simple of 61 samples taken using the Slovin formula. Data analysis in this research uses multiple linear regression analysis to test the hypothesis. The results of this research show that regional wealth has a significant positive effect on internet financial reporting, while goverment size and regional spending do not have a significant effect on internet financial reporting.
Determinasi Capaian Pembangunan Desa di Sumatera Barat: Bukti Empiris dari Efektivitas Dana Desa, Efisiensi Belanja Modal, dan Kapasitas Fiskal Daerah Halkadri Fitra; Muhammad Nadhif Faridzan; Salma Taqwa; Dewi Pebriyani; Vita Fitria Sari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4548

Abstract

Fiscal decentralization implemented through the Village Fund program is expected to promote sustainable improvements in village development. This study examines the effects of Village Fund utilization effectiveness, capital expenditure efficiency, and regional fiscal capacity on village development performance, as measured by the Village Development Index (IDM), in West Sumatra Province. A quantitative causal research design was employed, using panel data regression analysis to assess the relationships among the variables. The results indicate that the effectiveness of Village Fund utilization does not have a statistically significant impact on the IDM. In contrast, capital expenditure efficiency and regional fiscal capacity exhibit positive and significant effects on village development outcomes. These findings suggest that development performance is driven more by the quality of budget management and the strength of regional fiscal capacity than by budget absorption levels alone. From a theoretical perspective, this study reinforces the relevance of the value for money principle and the capacity-based development approach in village development studies. In practical terms, the findings highlight the need for local governments to prioritize improvements in spending efficiency and fiscal capacity in order to enhance the developmental impact of Village Funds.
Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Penggunaan Dana Bantuan Operasional Penyelenggaraan (BOP) pada Pusat Kegiatan Belajar Masyarakat (PKBM) dan Sanggar Kegiatan Belajar (SKB) di Kota Padang Alfachri Gusva Putra; Fefri Indra Arza; Dian Indah Hayati
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.v8i1.3080

Abstract

To assist the implementation of non-formal education, since 2016 the government has provided Operational Assistance for Education (BOP) Equivalency to the Learning Activity Center (SKB) and Community Learning Activity Center (PKBM) in Padang City. This study aims to determine the influence of accountability and transparency on the effectiveness of the use of BOP funds in SKB and PKBM in Padang City. Quantitative method of multiple linear regression analysis was conducted to analyze the effect of accountability and transparency on the effectiveness of BOP fund usage in SKB and PKBM in Padang City. The results of the study showed that accountability and transparency, both individually and simultaneously, had a positive and significant effect on the effectiveness of BOP fund usage in SKB and PKBM in Padang City. This means that the application of good governance principles, especially accountability and transparency, is very important in improving the quality of non-formal education fund usage such as BOP.”
Pengaruh Penerapan Good Governance, Temuan Audit dan Indikasi Korupsi terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat Muhammad Fajar Alhamdi; Fefri Indra Arza; Ridha Azka Raga
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.v8i1.3474

Abstract

Local governments in West Sumatra Province will have their financial performance monitored from 2020 to 2024. The impact of good governance practices, audit findings, and corruption signs will be examined. The research uses a quantitative method, assessing data from 19 regencies/cities, and is motivated by repeated issues of budget mismanagement and insufficient oversight in places including Dharmasraya, Mentawai, and Padang. Sources of secondary data included government documents such as LKPD records, BPK audit reports, and KPK files. The audit results were collected from BPK evaluations, the Procurement Governance Index (ITKP) was used to measure good governance, and dummy variables derived from court orders were used to categorize corruption signals. Efficiency ratios were used to evaluate financial success. Financial performance is positively affected by good governance, according to the data, but audit findings and corruption indications have a negative effect. These results highlight the importance of effective anti-corruption enforcement, audit integrity, and high-quality governance in enhancing the financial results of the public sector. Enhancing fiscal accountability at the regional government level is the practical goal of this research, which also adds to the growing body of knowledge in public sector accounting.
Pengaruh Financial Distress dan Profitabilitas terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Sektor Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Nicola Putri; Fefri Indra Arza; Ahmad Rahbani Sulaiman; Intan Nurbaiti Fawziah
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.v8i1.3490

Abstract

The variables of this study are financial distress and profitability. This research is quantitative and focuses on causal relationships. The study population consists of transportation service sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Purposive sampling was conducted to select 72 samples. Multiple regression analysis with SPSS 25 was used. Accounting conservatism was assessed using earnings/accrual measures. The novelty of this study lies in its focus, as it focuses more on conservatism in relation to profit and loss. As a result, researchers include profitability variables, because the level of profitability can influence a company's decision to use conservative accounting methods. The results of the simultaneous testing of the study prove that "independent variables influence the dependent variable" simultaneously. According to the study, "financial distress and profitability variables" negatively affect accounting conservatism.
Pengaruh Akuntabilitas, Transparansi, Sistem Akuntansi Keuangan Desa, dan Partisipasi Masyarakat terhadap Pengelolaan Keuangan Desa: Studi Empiris pada Nagari se-Kecamatan Sungai Pagu, Solok Selatan Fariz Muhammad Al-Hanif; Fefri Indra Arza; Rino Dwi Putra
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.v8i1.3523

Abstract

The purpose of this study is to examine the influence of accountability, transparency, the village financial accounting system, and community participation on village financial management (An Empirical Study on Nagari in Sungai Pagu Subdistrict). The data used in this research are primary data obtained through the distribution of questionnaires using a Likert scale. The research sample consists of 11 Nagari in Sungai Pagu Subdistrict, with a total of 150 respondents. The sampling technique used is purposive sampling, with the criteria being Nagari officials in Sungai Pagu who are directly involved in village financial management. Data were analyzed using multiple linear regression analysis. The results show that accountability has a positive effect on village financial management, transparency has a positive effect on village financial management, the village financial accounting system has no significant effect on village financial management, and community participation has a positive effect on village financial management in the 11 Nagari of Sungai Pagu Subdistrict, Solok Selatan Regency.
Pendekatan Fraud Heptagon Model dalam Mendeteksi Manipulasi Laba: Studi Empiris Perusahaan BUMN Non-Keuangan Marisa Angelica Nur Faisal; Fefri Indra Arza
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.v8i1.3727

Abstract

This study examines the influence of pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on profit manipulation. The research utilizes quantitative techniques to examine the theory and assess the connection among these variables. The study population comprises non-financial, state-owned enterprises (SOEs) that were traded on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The research utilized purposive sampling with 80 observations. Logistic regression was employed for the analysis. The findings suggest that pressure and rationalization negatively impact profit manipulation, while ignorance positively impact it. Meanwhile, opportunity, capability, arrogance, and greed do not impact profit manipulation.
Co-Authors Aditia Warman, Aditia Ahmad Rahbani Sulaiman Ahmad Rahbani Sulaiman S Alfachri Gusva Putra Ali, Irfan Nazar Amelia Omily Amellia Betta Arief Kurniawan Aulia Baiyuri Aziz, Nurul Fatimah Bima Dwi Darma Delvira Eka Selvia Dewi Pebriyani Dewi Pebriyani Dewi Wulandari Dian Fitria Handayani Dian Indah Hayati Elfiyana Elfiyana Elma Yeni Elmiza Elmiza Erly Mulyani Fadhilatul Husna Fariz Muhammad Al-Hanif Faulin Adelina Fiola Finomia Honesty Fitra, Halkadri 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 Intan Nurbaiti Fawziah Inul Rofiq Jolianis ME S.Pd Josse Andre Warsito Lovelly Dwinda Dahen M Arif M Rofiananda Maidelfian Putra Bakar Marisa Angelica Nur Faisal Mastra, Chinti Agita Mayar Afriyenti Melisa Eka Sari Mia Angelina Setiawan Mofu, Jesse Stellani Muhammad Fajar Alhamdi Muhammad Nadhif Faridzan Muhardimansyah, Muhardimansyah Mutiara Sari Nadila Sundari Nicola Putri Nurzi Sebrina Putri Zainiah Rahmat Nur Rafi Randhi Dwi Putra Ratih Amelia Fitri Resa Novita Ridha Azka Raga Riki Kurnia Rino Dwi Putra Rival Akbar Riza Agustia Sari Roza, Elfira Salma Taqwa Salma Taqwa Sapitri, Welia Sari, Bunga Permata Saskia Laila Qadriati Putri 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