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All Journal Wahana Riset Akuntansi Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Teknologi Informasi dan Pendidikan Jurnal Eksplorasi Akuntansi (JEA) Electronic Journal of Education, Social Economics and Technology Jurnal Nuansa Karya Akuntansi
Eka Fauzihardani
Fakultas Ekonomi, Universitas Negeri Padang
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Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kepatuhan Terhadap Regulasi sebagai Variabel Pemoderasi Helin Gustri Mulya; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.463

Abstract

This research aimed on analyzing of budget goal clarity, accounting controls and systems reporting for performance accountability government agencies with regulatory compliance as moderating variable. In this research, officials who served as a head agency, finance program and evaluation chiefs, treasurers and finance staff at 30 SKPD in Sungai Penuh district were as a respondent . The sampling method uses purposive sampling, while the data processing method uses multiple linear regression analysis. The amount of samples in this study was 90 respondents. The statistic testing result showed that accounting controls and systems reporting have no effect on performance accountability of government agencies, but variable budget goal clarity have positive significant effect on performance accountability of government agencies. The regulatory compliance as moderating variable could moderated the relationship between variable budget goal clarity, controls accounting and systems reporting with performance accountability of government agencies Sungai Penuh. Suggestions for further research to increase the sample and add new variables that may have an effect.
Pengaruh Sisa Lebih Perhitungan Anggaran, Fiscal Stress dan Pendapatan Asli Daerah terhadap Penyerapan Anggaran dengan Rebudgeting sebagai Variabel Moderasi Silvia Wulandari; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.467

Abstract

This research aimed to analyze remaining budget calculations, fiscal stress, local revenue on budget absorption with rebudgeting as moderating variables in regency/city governments in West Java Province. The population in this study were all 27 regency/cities in West Java Province. The sample collection method used purposive sampling, while the data processing method used multiple linear regression analysis. The results of statistical tests show that the remaining excess of budget calculations and local revenue has a significant positive effect on budget absorption, but fiscal stress has no effect on budget absorption. rebudgeting as a moderating variable can moderate the relationship between the remaining excess of budget calculations and budget absorption but rebudgeting is not able to moderate the relationship between fiscal stress, local revenue and budget absorption.
Pengaruh Pengendalian Internal, Ketaaatan pada Aturan Akuntansi dan Kecenderungan Kecurangan Terhadap Perilaku Tidak Etis Vani Adelin; Eka Fauzihardani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.401 KB) | DOI: 10.24036/wra.v1i2.2641

Abstract

The aims of this research to examine the influence of internal control effectivity, compliance to accounting rules, and unethical behavior on tendency of accounting fraud. Populations of this research are BUMN companies in Padang city.Data was obtained from  directors and accounting staff, by survey- questionnaire method. Statistical analysis used Multiple Regression Analysis. The  result shows: 1) internal control effectiveness has negative effect on tendency of accounting fraud (supporting H1), 2) compliance to accounting rules has negative effect on tendency of fraud accounting (supporting H2), 3) unethical behavior has positive effect on tendency of fraud accounting (supporting H3). The results of the research indicates that internal control effectivitiy, and compliance to accounting rules would be able to reduce the tendency of accounting fraud, while unethical behavior increase the tendency of accounting fraud. Kewwords: Internal Control, to Accounting Rules, Unethical Behavior, Tendency of accounting Fraud
Pengaruh Collectivism, Herding Behavior dan Pemahaman Akuntansi terhadap Intensi Pengimplementasian SAK EMKM Puspa Rini; Eka Fauzihardani
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.v4i2.492

Abstract

This study aims to examine the effect of collectivism, herding behavior and accounting understanding on intention to implementation SAK EMKM. This type of research is classified as survey research with a quantitative approach. The population in this study were SMEs manager in Dumai City, Indonesia. The research sample was determined by purposive sampling method. The amount of samples in this study was 80 respondents. The statistic testing result showed that collectivism have no effect on intention to implementation SAK EMKM, but variable herding behavior and accounting understanding have positive significant effect on intention to implementation SAK EMKM.
Pengaruh Audit Fee, Tekanan Anggaran Waktu dan Rotasi Audit terhadap Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderating Wulan Rahmadini; Eka Fauzihardani
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.v4i3.551

Abstract

This study aims to analyze the effect of audit fees, time budget pressure and auditor rotation on audit quality with auditor experience as a moderating variable. In this study, auditors who worked at 7 Public Accounting Firms (KAP) in Padang City were used as respondents. The number of samples used in this study were 60 respondents. The data processing method uses multiple linear regression analysis. Statistical test results show that audit fees have no effect on audit quality and the time budget pressure variable has a negative effect on audit quality and auditor rotation has a positive effect on audit quality. Auditor experience as a moderating variable can moderate the relationship between audit rotation and audit quality, while auditor experience does not moderate audit fees and time budget pressure on audit quality.
Pengaruh Ego Depletion dan Beban Kerja terhadap Audit Judgment Quality: Studi Empiris pada Auditor BPK RI Perwakilan Sumatera Barat Mellynia Tri anita Rahim; Eka Fauzihardani
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.v5i1.737

Abstract

This study aims to examine the effect of ego depletion and workload on audit judgment quality. This type of research data uses primary data. Primary data is obtained from questionnaires that have been filled out by respondents. The sample used in this study were 44 respondents of the BPK RI auditors from West Sumatra Representatives. Statistical data analysis techniques performed in this study is multiple regression analysis. The results of this study indicate that ego depletion and workload have no effect on audit judgment quality.
Pengaruh Personal Cost, Intensitas Moral, dan Sosialisasi Antisipatif terhadap Niat Whistleblowing: Komitmen Organisasi sebagai Variabel Moderasi Triafani, Meilisa; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.26

Abstract

This study aims to determine whether personal cost, moral intensity, and anticipatory socialization affect whistleblowing intention and whether organizational commitment is acted as moderating variable in those relationship of personal cost, moral intensity, and anticipatory socialization affect whistleblowing intention and whether organizational commitment is acted as moderating variable. Data used in this study was obtained using questionnaires, distributed directly to 74 respondents, consisting of employees of the Regional Financial and Asset Management Agency of Padang City. The results showed that personal cost, moral intensity, and socialization had no effect on whistleblowing intention. Organizational commitment was not able to moderate the relationship between personal cost, moral intensity, anticipatory socialization, and whistleblowing intention.
Love Of Money, Machiavellian dan Idealisme: Bagaimana Pengaruhnya Terhadap Persepsi Etis Akuntan Publik Junita, Rike Afria; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.27

Abstract

This study investigated the effects of materialism, marxism, and idealism on public accountants' ethical attitudes in Padang City. the kind of analysis performed in quantitative research to address the previously discussed problems. The Public Accounting Firm in Padang City's auditors were given questionnaires as part of the study's technique of data collection. Because there aren't many public accountants in Padang City, the researchers utilized total sampling as their sample method. The findings of this study demonstrate that Padang City public accountants' judgments of ethics are significantly and negatively impacted by their desire of money. After that, Machiavellian has a bad and considerable influence on Padang city public accountants' moral perspectives. Additionally, idealism significantly and favorably influences how public accountants perceive their ethical obligations. The fact that moral judgments are determined by the variables love of money, machiavellian, and idealism by 20% and other factors are responsible for other variables, which indicates less independence, may be used to explain research limits. Ethical attitudes are influenced by fewer factors than other factors. Other independent factors beyond those employed in this study may be included in future research.
Pengaruh Orientasi Etika, Retaliasi, Komitmen Profesional dan Sosialisasi Antisipatif Mahasiswa Akuntansi terhadap Intensi Whistleblowing Susanti, Rini; Fauzihardani, Eka
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1995

Abstract

This study aims to clarify the influence of factors such as ethical idealism orientation, retaliation, professional commitment, and anticipatory socialization on the intention to whistleblowung. The research uses a quantitative approach. The sampling method employed in this study is non probability sampling, with purposive sampling as the technique. The sample consists of active undergraduate accounting students who have completed the Business Ethics and Accounting Profession courses. The number of respondents was determined using the Krejcie and Morgan method, resulting in a sample size of 260 individuals. The findings of this study reveal that: (1) Ethical idealism orientation has a positive influence on accounting students' intention to whistleblowing; (2) Retaliation does not have a significant influence on accounting students' intention to whistleblowing; (3) Professional commitment does not have a significant influence on accounting students' intention to whistleblowing; (4) Anticipatory socialization does not have a significant influence on accounting students' intention to whistleblowinging.
Dampak dari teknologi digital dan keterampilan abad ke-21 pada kinerja karyawan Yoma, Fanny Okta; Ranuharja, Fadhli; Fauzihardani, Eka; Rino, Rino
Jurnal Teknologi Informasi dan Pendidikan Vol. 18 No. 1 (2025): Jurnal Teknologi Informasi dan Pendidikan
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtip.v18i1.863

Abstract

In the ever-evolving digital age, it is important to understand the impact of digital technology and 21st century skills on employee performance. In this systematic literature review, researchers explored the relationship between digital technology, 21st century skills and employee performance through synthesizing 24 relevant articles indexed by scopus, google scholar and dimension in the period 2019-2024. The review revealed a number of important insights into how digital technology adoption and 21st century skills development impact employee productivity and effectiveness across a range of organizational contexts. The researcher highlights the salient findings, challenges faced, and practical implications of this research. As such, this article makes an important contribution to our understanding of ways to improve employee performance in the changing digital age, and points the way for future research and practice in this area.
Co-Authors Audi, Monica Faadhilah, Mia Fadhli Ranuharja Fahmil Haris Helin Gustri Mulya Insan, Ranggi Rahimul Irsan, Tri Annisa Isbandi, Alya Junita, Rike Afria Mellynia Tri anita Rahim Mustika, Sari Perdani, Levi Sukmi Prayuda, Robby Puspa Rini Putri, Okti Isra Regina, Henny Julia Rini Susanti Rino Rino Silvia Wulandari Triafani, Meilisa Vani Adelin Wulan Rahmadini Yoma, Fanny Okta Yulhendri Yulhendri