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<![CDATA[Pengaruh Good Governance dalam Pengelolaan Dana Desa Terhadap Kepercayaan Masyarakat: Suatu Persepsi dari Masyarakat di Kecamatan Pantai Cermin ]]>
<![CDATA[Della Yuni Arianti]]>;
<![CDATA[Deviani Deviani]]>
<![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.v6i1.1143
<![CDATA[This study aims to determine the effect of good governance (perceived accountability, perceived transparency, and perceived responsiveness) in the management of village funds in Pantai Cermin District on public trust. This type of research is causative with a quantitative approach. The population in this study was the people of Pantai Cermin District with a sample of people who were or had completed their education at tertiary institutions. Primary data in this study were collected by distributing a 5-point Likert scale questionnaire. SPSS software version 24 is used as a tool in processing research data and multiple linear regression analysis is used as a data analysis technique in this study. The results of the study show that perceptions of accountability have no partial effect on public trust; conversely, perceptions of transparency and responsiveness influence public trust. Simultaneously the three components of good governance affect the community's trust in the village government in Pantai Cermin District.]]>
<![CDATA[Problematika Tata Kelola Aset Bersejarah: Studi Kasus di Provinsi Sumatera Barat ]]>
<![CDATA[Indah Siti Aisyah Erwis]]>;
<![CDATA[Deviani Deviani]]>
<![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.v6i1.1351
<![CDATA[This research aims to find out the governance of historical assets in West Sumatra Province, find out how historical assets should be valued for financial statements in pursuit of good governance. And find out what obstacles and challenges are faced in realizing the governance of historical assets. This type of research is qualitative research so this research uses a combined type of data from primary data and secondary data. Data collection by means of observation, interviews and documentation. Qualitative data analysis techniques occur interactively and take place continuously until completion, so that the data becomes valid by reducing data, presenting data and drawing conclusions. The results of this study are Based on the results of the presentation and discussion, it can be seen that the historic assets in West Sumatra are managed by the West Sumatra Cultural Heritage Preservation Center, the West Sumatra Culture Office and the local city / district education and culture office are as follows The governance of historic assets that have been implemented by the cultural heritage preservation agency and the West Sumatra provincial government is in accordance with the theory of Good Governance.]]>
<![CDATA[Pengaruh Media, Pelatihan Akademik dan Kenalan Auditor terhadap Stereotipe Auditor: Studi Empiris pada Mahasiswa Akuntansi di Perguruan Tinggi Negeri Kota Padang ]]>
<![CDATA[Gessa Gessa]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i2.1361
<![CDATA[The purpose of this study was to determine how the influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The sample in this study were Accounting Students at State Universities in Padang City. Sampling was carried out using purposive sampling technique. The questionnaire was distributed to 332 Accounting Students at State Universities in Padang City. The statistical method used in this research is multiple regression analysis. The results of this study indicate that there is a significant influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The major influence is on academic training as a source of knowledge information about perceptions of the auditor profession being the main information that can reduce the gap between public expectations of the auditor profession and the reality of auditor performance because students' views on audit responsibilities and other professional values change significantly after students take additional audit courses. The implication of this study is that when we have more information about a profession, it will improve our views about the profession and can increase students' intention to enter this profession.]]>
<![CDATA[Eksplorasi Tantangan BPK Terkait Audit SDGs: Studi Kasus BPK Perwakilan Provinsi Sumatera Barat ]]>
<![CDATA[Gita Gusriantika]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1583
<![CDATA[This research aims to find out how the highest audit institution in West Sumatera (BPK) applies various strategies to audit SDGs implementation and the challenges they face (Case Study of BPK Representative of West Sumatra Province). This research is research with a qualitative approach using phenomenological research. This research looks at and listens more closely and in detail to individual explanations and understanding of their experiences and explores meaning through exploring the experiences of the subjects studied. Researchers in this study collected data through interviews with BPK auditors for West Sumatra Province. The results of the research state that BPK auditors have understood the potential challenges that exist, but have not been able to maximize SDGs audit performance, especially in the field of poverty. There is still little research regarding SDGs Audit Challenges carried out by BPK auditors. And researchers conducted research in the West Sumatra Province area, where in this area the research carried out by researchers was something new. This research has a contribution, namely that based on the research results, it can pay attention to strategies in auditing the implementation of SDGs, especially in the field of poverty, and can be an inspiration for anyone to carry out similar research.]]>
<![CDATA[Penggunaan Informasi Anggaran dan Keuangan oleh Politisi di Parlemen ]]>
<![CDATA[Yelia Findy Tiara]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i2.1585
<![CDATA[This research aims to find out how budget and financial information is used by politicians in parliament (case study of the Regional People's Representative Council (DPRD) Agam District). This research is qualitative research using a descriptive approach. This research emphasizes processes and meanings that are not measured but places more emphasis on the socially constructed nature of reality, the close relationship between the researcher and the subject and forming an investigation that contains value. Researchers for this research collected data through interviews with members of the Agam Regency DPRD. The results of this research state that budget and financial information is really needed, but Agam District DPRD members have not been able to use these reports optimally. There is still little research on the use of budget and financial information by members of the Regional People's Representative Council (DPRD). And the researchers conducted research in the Agam Regency area, where in this area the research carried out by the researchers was something new. This research has a contribution in that, based on the research results, it can improve the work patterns or composition of DPRD members in the budget sector, so that it can create a better budget]]>
<![CDATA[Pengelolaan Keuangan Masjid: Studi Empiris pada Masjid Al Furqan Kecamatan Lubuk Begalung Kelurahan Pulau Aia Nan XX Kota Padang ]]>
<![CDATA[Rizki, Muhammad Fadhillah]]>;
<![CDATA[Deviani, Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.1994
<![CDATA[The specificity of the problem formulation is how to manage mosque finances at the Al-Furqan Mosque. The aim of the research results is to find out the dynamics of the financial management practices of the Al-Furqan Mosque. The method used is a qualitative method using an ethnomethodological approach. This research is different from previous research because specifically this research is related to the financial management of mosques in the month of Ramadhan because in the month of Ramadhan there are many activities carried out at the Al Furqan Mosque such as Taraweh, Ramadhan Islamic Boarding School, Makjlis Taklim, Wirid Pemuda and other activitie and the respondents in this study are mosque administrator and people that around the mosque. The conclusion of this research is that the financial management of the mosque has been running well, this is shown by the active role of the congregation directly in mosque activities, the programs have been running effectively, this can be seen from the active role of the leader in motivating all administrators to be able to serve the mosque congregation better by providing useful programs for mosque congregations and very clear cash flow reports. The suggestions given by researchers for further research are to carry out deeper research, both in terms of interviews with informants and data processing with more references. So that the information needed by researchers is more abundant and can be developed.]]>
<![CDATA[Pengaruh Jumlah Penduduk, Pendapatan Asli Daerah, Efisiensi Keuangan, dan Biaya Barang dan Jasa terhadap Kondisi Keuangan Pemerintah Daerah di Indonesia ]]>
<![CDATA[Angrainy, Chindy]]>;
<![CDATA[Deviani, Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v7i1.1768
<![CDATA[This research aims to determine the influence of population, local original income, financial efficiency, and costs of goods and services on the financial condition of Regional Governments in Indonesia. The research population is all cities/regencies on the island of Java in 2022. This research uses secondary data with documentation techniques. The analysis technique used is multiple linear regression analysis. The results of the research show that local revenue has a positive effect on the financial condition of regional governments on the island of Java. Meanwhile, population, financial efficiency and costs of goods and services have no effect on the financial condition of local governments on the island of Java. This research contributes to increasing insight and knowledge in the field of accounting, especially public sector accounting, regarding what influences influence the financial conditions of local governments.]]>
<![CDATA[Pengaruh Penerapan Akuntansi Berbasis Akrual dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Empiris pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Solok Selatan ]]>
<![CDATA[Fibriani, Rani]]>;
<![CDATA[Deviani, Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v7i1.1992
<![CDATA[This study aims to determine the effect of the application of accrual-based accounting and human resource competencies on the quality of the financial statements of the regional government of South Solok Regency (South Solok Regency Regional Work Unit). The type of data in this study is primary data obtained from questionnaires distributed to employees or financial staff in the Regional Work Unit (SKPD) of South Solok Regency. Data analysis was done using quantitative analysis with the IBM SPSS Statistics 27 program. The sample in this study was 82 respondents with a purposive sampling technique. The results showed that the application of accrual-based accounting had a significant effect on the quality of South Solok Regency local government financial reports. Human resource competence also has a significant effect on the quality of the financial statements of the local government of South Solok Regency. For further researchers, it can add other variables that are relevant and predicted to affect the quality of local government financial reports.]]>
<![CDATA[Penganggaran di Organisasi Keagamaan: Studi Kasus pada Paroki Katedral Keuskupan Padang ]]>
<![CDATA[Gulo, Maria Selta Kurnia Murni]]>;
<![CDATA[Deviani, Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v7i2.2149
<![CDATA[This research was conducted to understand the budgeting and control processes in religious organizations, specifically the Cathedral Parish of the Padang Diocese. The method used in this research is qualitative through observation, interviews, and documentation. The research instrument is the researcher themselves. The research findings reveal that the budgeting process at the Cathedral Parish of Padang is still very simple and lacks standardized regulations. Budget planning is carried out at the beginning of the period through sections of each field. Control is conducted by supervising each activity, preparing accountability reports through the field section coordinators, and evaluating at the end of the period.]]>
<![CDATA[Pengaruh Proporsi Dewan Komisaris Independen dan Keahlian Keuangan Komite Audit terhadap Manajemen Laba pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 ]]>
<![CDATA[Daeli, Karolina]]>;
<![CDATA[Deviani, Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v7i2.2540
<![CDATA[This study aims to determine the effect of the proportion of independent commissioners and audit committee financial expertise on earnings management. The research was conducted at state-owned companies listed on the Indonesia Stock Exchange with an observation period of 2019-2023. The sampling method uses purposive sampling; the research sample consists of 24 companies listed on the IDX. Multiple Linear Regression Analysis as a data analysis technique. Research findings show that the variable proportion of independent board of commissioners has a negative influence on earnings management. Meanwhile, the audit committee's financial expertise variable has a positive influence on earnings management.]]>
