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All Journal Wahana Riset Akuntansi Journal of Biology Education SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Akademi Akuntansi (JAA) Jurnal Pajak dan Keuangan Negara (PKN) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ilmu Sosial Indonesia (JISI) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Jurnal Nuansa Karya Akuntansi
Deviani Deviani
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Respon Pemerintah Daerah Terhadap Instruksi Presiden (INPRES) No.7 Tahun 2015 Dalam Hal Peningkatan Transparansi Pengelolaan Keuangan Daerah Rizky Zikri Sandunaez; Deviani Syafei
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.v4i3.583

Abstract

This study aims to find out the response of district and city governments throughout Jambi Province to Presidential Instruction No. 7 of 2015 on Transparency of Regional Financial Information Management for fiscal year 2019-2020. The population in this study is all 11 (eleven) official websites of district and city governments throughout Jambi Province. The sampling technique used was saturated sampling technique, which is a sampling technique that uses all members of the population as a samples. The data used is secondary data in the form of data and information on regional financial management contained on the official website of district and city governments throughout Jambi Province. This study used 12 indicators requested based on Presidential Instruction No 7 of 2015. The findings showed that the response of the district city government in Jambi Province was still inadequate. The average openness index ranged from 11.8% in fiscal year 2019 and 8.93% for fiscal year 2020. Further research is expected to continue the research into a more detailed realm, such as conducting interviews and observations to find out the factors that cause the high and low level of transparency in regional financial management.
Plagiarisme Mahasiswa Akuntansi: Dimensi Fraud Pentagon Yolanda Sari Hendra; Deviani Deviani
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.v4i4.635

Abstract

This study aims to examine the elements of the fraud pentagon, namely pressure, rationalization, opportunity, competence, and arrogance against plagiarism of accounting students. This type of research is quantitative research. The population in this study were students of the S1 Accounting Study Program, Faculty of Economics, Universitas Negeri Padang with a total sample of 47 people. The sampling technique used is purposive sampling. Sources of data in this study are primary data and secondary data. Primary data obtained from answers to questionnaires that have been distributed to respondents. Secondary data was obtained from the Department of Accounting, Faculty of Economics, Universitas Negeri Padang, this data was the result of a research proposal turnitin. This research model uses multiple linear regression analysis. The result of this study indicate that pressure, rationalization, opportunity, and arrogance do not affect plagiarism of accounting students. However, the competence influence plagiarism of accounting students.
Pengaruh Demokrasi, Kekuatan Politik dan Ukuran Pemeritah Daerah terhadap Transparansi Keuangan Pemerintah Daerah Suci Novalia; Deviani Deviani
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.v5i1.636

Abstract

This study aims to analyze the influence of democracy, analyze the influence of political power and analyze the influence of local government measures on the financial transparency of regency/city governments in Jambi Province. The population in this study was the Regency/City Regional Government in Jambi Province with a total sample of 44 samples during 4 years of observation (2017-2020). The data analysis technique used in this study is panel data regression analysis. The result of this study is that democracy has a significant effect on the transparency of local governments in districts/cities throughout Jambi Province. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The first hypothesis (H1) which states that local government transparency has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted. Political ideology has no effect on the transparency of local governments in districts/cities throughout Jambi Province. The high and low number of parties winning legislative elections has no effect on the transparency of local governments. Political ideology does not affect the degree of disclosure of information and transparency. The second hypothesis (H2) which states that political power does not have a significant effect on the transparency of local governments in districts/cities throughout Jambi Province is not accepted The size of local governments has a significant positive effect on the transparency of local governments of districts/cities throughout Jambi Province. The larger the size of local government, the more transparency of local governments will also increase. The third hypothesis (H3) which states that the size of the government has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted.
Potensi Pendapatan Retribusi Parkir: Dari Sudut Pandang Juru Parkir Liar Muhammad Rizal; Vita Fitria Sari; Charoline Cheisiviyanny; Mayar Afriyenti; Deviani Deviani
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.v5i2.625

Abstract

This research is based on the loss of parking retribution which is quite large in the city of Padang. The purpose of this research is to see the potential retribution generated and the fairness received by parking attendants for parking activities in Padang City, especially in West Padang District. The type of research conducted is descriptive qualitative exploratory. This research method uses primary data and uses observation, interview and documentation techniques in collecting research data. Data analysis in this study using data triangulation. The sample in this study was a parking attendant in West Padang District. The results of this study found that West Padang District has the potential for parking fees of 44% of the set target, if all income and deposits are given to the Padang City Parking Unit. In this study also found that not all parking attendants feel fair with the income they receive.
Pengaruh Kompetensi Amil dan Akuntabilitas terhadap Kepercayaan Muzakki pada LAZISMU Payakumbuh Bayu Putra; Deviani Deviani
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.v5i2.725

Abstract

The problem in this study is that the trust of muzakki in paying their zakat to LAZISMU Payakumbuh is still low. The purpose of this study was to determine the effect of amil competence and accountability on muzakki's trust in LAZISMU Payakumbuh. This type of research is quantitative. The population in this study were all muzakki at LAZISMU Payakumbuh. The population technique used is accidental sampling. Accidental sampling is a sampling technique based on chance. The data analysis technique used the t-test and F-test techniques. Based on the data analysis and discussion that has been described previously, it can be concluded that amil competence has no significant effect on muzakki's trust, this can be seen from the T-test of the Amil competence variable having a significance value of 0.625 > 0.05, thus the first hypothesis in this study was rejected. so that the competence of amil has no significant effect on the level of trust in muzakki and accountability has a significant effect on the trust of muzakk seen from the results of the T test the accountability variable has a significance value of 0.002 > 0.05, thus the second hypothesis in this study is accepted. so that accountability has a significant effect on the level of trust in muzakki.
Pengaruh Faktor Politik dalam Pengungkapan Transparansi Informasi Website Pemerintah Daerah: Studi Empiris Kabupaten/Kota Pulau Jawa dan Bali Periode 2017-2020 Mega Mistika; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.825

Abstract

This research aims to determine the effect of political factors such as political strength and political competition level on transparency information of local government websites in Java and Bali. The sampling techniques used was purpose sampling with a total of 122 local government websites using multiple linear regression with the help of IBM SPSS 23 software. This result shows that political strength and political competition level does not affect the transparency of local government. There is no effect on transparency when the pressure from public and political party were high. In addition, people must remain wary of information from local government to hold them accountable.
Pengaruh Kompetisi Politik dan Kekuatan Politik terhadap Transparansi Pengelolaan Keuangan Daerah Fadila Sri Mulyati; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.875

Abstract

This study aims to determine the effect of political competition and political strength on the transparency of district/city regional financial management on the island of Sumatra. This type of research is quantitative research, the type of data using secondary data. The population in this study were 154 districts/cities on the island of Sumatra with a total sample of 125 samples for one year of observation namely 2021. The data analysis technique used in this study was multiple regression analysis. The results of this study are that political strength has a significant negative effect on the transparency of regional/cities on the island of Sumatra in 2021. However, the political competition variable has no effect on the transparency of regional financial management in districts/cities on the island of Sumatra in 2021.
Pengaruh Alokasi Dana Desa (ADD) terhadap Tingkat Kemiskinan Masyarakat Desa Melalui Pertumbuhan Ekonomi Sebagai Variabel Intervening Ica Maulidna Fatimah; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.876

Abstract

This study aims to examine the effect of village fund allocation on poverty levels through economic growth. This research is an empirical study of districts/cities in the ten poorest provinces in Indonesia in 2021. This type of research is causal quantitative. The type of data used is secondary data. The secondary data used is data and information on village fund allocations, poverty rates and economic growth through the official BPS website and the village ministry. Methods of data analysis using Path Analysis (Path Analysis). The results of the research on the variable allocation of village funds with a probability value of 0.157 > 0.05, the allocation of village funds has a positive and insignificant effect on the poverty level of rural communities. The village fund allocation variable has a probability value of 0.375 > 0.05, so the village fund allocation has no positive and significant effect on economic growth. The economic growth variable with a probability value of 0.000 <0.05, means that economic growth has a negative and significant effect on the poverty level of rural communities. Hypothesis testing obtained a calculated t value = 1.1769 < t table 1.65 with a significance level of 0.05, so it can be concluded that the mediation coefficient is 0.030 and there is no intervening influence. The results obtained show that economic growth as an intervening variable has a positive and insignificant effect on the poverty level of rural communities.
Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi: Studi Empiris pada Daerah Tertinggal di Indonesia pada Tahun 2019-2020 Muhammad Fadhil Zain; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1052

Abstract

This research aims to provide empirical evidence regarding the influence of village fund allocation on economic growth in underdeveloped regions in Indonesia in 2019-2020. This research uses quantitative descriptive methods and is grouped into causative research. The population in this research is the allocation of village funds to disadvantaged areas in accordance with Presidential Decree Number 63 of 2020 concerning the Determination of Disadvantaged Regions for 2020-2024, which consists of 62 districts. The sampling technique in this study used a saturated sample technique, where the number of samples in this study was 62 samples with a total sample size of 124 samples. The type of data used is secondary data obtained from the recapitulation of the 2019-2020 BPS Indonesia survey report. The data analysis method uses simple linear regression analysis. The results of this research show that village fund allocation has a positive and significant influence on the economic growth of underdeveloped regions in Indonesia in 2019-2020.
Dampak Tata Pemerintahan yang Baik terhadap Kepercayaan Masyarakat Kabupaten Pasaman Nurhatika Nurhatika; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1082

Abstract

This research aims to find out how much impact good governance has on the trust of the people of Pasaman district. This research uses legitimacy theory. The population of this study was the people of Pasaman district and data collection was carried out using a questionnaire which was distributed directly to 400 people of Pasaman district who were at least 17 years old, had a minimum of high school education, and people who had had dealings with the government. The research results show that 77.4% of good governance variables can influence public trust variables while the rest are influenced by other variables.
Co-Authors Ahmad Rahbani Sulaiman S Aldianor, Aldianor Angrainy, Chindy Askariyah, Askariyah Bayu Putra Charoline Cheisiviyanny Charoline Cheisviyanny Daeli, Karolina Della Yuni Arianti Dian Fitria Handayani Elvi Rahmi Fadila Sri Mulyati Fibriani, Rani Fitri, Ika Julia Galuh Fajar Delanno Gessa Gessa Gita Gusriantika Gulo, Maria Selta Kurnia Murni Handayani, Rispa Ica Maulidna Fatimah Indah Siti Aisyah Erwis Irdha Yusra Jasiah Jasiah Khofifah Khofifah Lamiang, Lamiang Marna, Jean Elikal Mayar Afriyenti Mega Mistika Melaweny, Melaweny Muhammad Fadhil Zain Muhammad Rizal Mulya, Ardyzal Nugrahaningsih Wahyu Harini, Nugrahaningsih Wahyu Nur Iman Subono, Nur Iman Nurhatika Nurhatika Palias, Sosiopater Parwati, Eka Qaira, Miftahul Riwun, Riwun Riyana, I Kadek Rizki, Muhammad Fadhillah Rizky Zikri Sandunaez Roziqin, Muhammad Arif Safitri, Tiara Selvia Selvia Sindy Putri Nur Rahmadanni Siti Hariati Hastuti Suci Novalia Supriyanto Supriyanto Triadi, Defri Trini Wulandari Vita Fitria Sari Weni Nelmira Wulandari, Baiq Yuliandita Yelia Findy Tiara Yolanda Sari Hendra Yolandafitri Zulfia Yumna, Aimatul