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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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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 Fibriani, Rani; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1992

Abstract

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.
Penganggaran di Organisasi Keagamaan: Studi Kasus pada Paroki Katedral Keuskupan Padang Gulo, Maria Selta Kurnia Murni; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2149

Abstract

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.
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 Daeli, Karolina; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2540

Abstract

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.
Pengaruh Akuntabilitas dan Kinerja Karyawan terhadap Kepercayaan Pembayar Zakat (Muzakki) pada Baznas Kota Padang Safitri, Tiara; Deviani, Deviani; Sulaiman, Ahmad Rahbani
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2570

Abstract

This study aims to analyze the effect of accountability and employee performance on zakat payers' (muzakki) trust in BAZNAS Kota Padang. A quantitative approach was used, with primary data collected through questionnaires distributed to 126 individual muzakki respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The findings reveal that accountability has a significant positive effect on muzakki trust, indicating that enhanced transparency and responsibility in zakat management foster public trust. Employee performance also shows a significant positive effect, where the quality of service provided by employees increases muzakki's confidence in zakat institutions. Together, these independent variables explain 56.2% of the variance in muzakki trust. The study supports legitimacy theory, emphasizing the importance of transparency and professionalism in building social legitimacy. These findings provide practical implications for BAZNAS to continuously improve accountability and employee performance to strengthen muzakki trust.
Pengaruh Sistem Manajemen Lingkungan dan Manajemen Aset terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2019-2022 Qaira, Miftahul; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2648

Abstract

This study aims to determine the simultaneous and partial effect of environmental management systems, asset management, on financial performance in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the period 2019-2022. The operationalization variables in this study are financial performance as the dependent variable, while the environmental management system, asset management, as the independent variables. This study aims to determine the simultaneous and partial effect of environmental management systems, asset management, on financial performance in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the period 2019-2022. The operationalization variables in this study are financial performance as the dependent variable, while the environmental management system, asset management, as the independent variables. The results of this study indicate that simultaneously the environmental management system, asset management, has an influence on financial performance. Partially the environmental management system does not affect financial performance, and asset management has a positive effect on financial performance. This research can help companies as input and considerations to evaluate financial performance by knowing the factors that can influence it.
Perempuan dan Politik di Ranah Minang Deviani, Deviani; Subono, Nur Iman
Jurnal Ilmu Sosial Indonesia (JISI) JISI: Vol. 3, No. 1 (2022)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik (FISIP),UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jisi.v3i1.26018

Abstract

Abstract. In the beginning of the establishment of West Sumatra and its regencies or cities, it is never a woman elected as regional head.  Since the regional elections in 2015, three women successfully contested the major elections, deputy major, and regent.  The matrilineal system adopted by the people of West Sumatra, placing women in a central position, but cannot encourage women to be present as regional head. Through the qualitative research methods, this study tries to analyze what factors are the causes of women's insecurity as regional heads in West Sumatra.  Then, by using the theory of political recruitment and the glass ceiling, the author finds the factors that women are not elected as regional heads due to the lack of commitment of political parties in West Sumatra in empowering female legislative candidates, in most of the people of West Sumatra, the patriarchal paradigm is still deeply rooted, traditional/cultural system, track record and strong money politics during  the campaign period.Keywords: Women and minang politics, elections, matrilineal.  Abstrak. Dari awal berdirinya Sumatera Barat beserta kabupaten/kotanya, belum pernah satupun perempuan yang terpilih sebagai kepala daerah dan sejak pelaksanaan pilkada langsung yang dilakukan pada tahun 2005 baru ada tiga orang perempuan yang berhasil ikut bertarung dalam pemilihan walikota, wakil walikota dan bupati. Sistem matrilineal yang dianut oleh masyarakat Sumatera Barat, yang menempatkan perempuan pada posisi sentral pun tidak dapat mendorong perempuan untuk hadir sebagai kepala daerah di sana. Dengan metode penelitian kualitatif, penelitian ini mencoba untuk menganalisis mengenai faktor-faktor apa saja yang menjadi penyebab ketidakterpilihan perempuan sebagai kepala daerah di Sumatera Barat. Menggunakan teori rekrutmen politik dan glass ceiling, penulis menemukan faktor-faktor ketidakterpilihan perempuan sebagai kepala daerah karena masih kurangnya komitmen partai politik di Sumatera Barat dalam melakukan pemberdayaan perempuan dalam hal ini melakukan perekrutan terhadap calon-calon perempuan, di sebagian besar masyarakat Sumatera Barat paradigma patriarki masih mengakar kuat, sistem adat/budaya, track record dan masih kuatnya politik uang pada saat kampanye.Kata Kunci: Perempuan Minang dan politik, pilkada, matrilineal.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Yendri, Zarefa; Deviani, Deviani
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.v7i4.3434

Abstract

Examining the impact of the company's age, size, and audit opinion of the timeliness of financial statement submission in consumer cyclicals businesses that are listed on the Indonesia Stock Exchange is the aim of this research. The study population consists of companies from the consumer cyclicals sector listed between 2022 - 2024. Purposive sampling was used to choose 94 companies as samples. The research relies on secondary data collected from company websites and other relevant platforms. The analytical method employed is logistic regression. The findings demonstrate that company size and age do not significantly influence timely reporting, while audit opinion exerts a significant positive effect.
Makna Akuntabilitas bagi Para Pimpinan di Pemerintahan: Studi Kasus Satuan Polisi Pamong Praja Kota Padang Rajaskana, Ade; Deviani, Deviani
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.v3i3.110

Abstract

This study aims to determine the meaning of accountability for the leaders of the Padang City Civil Service Police Unit. This study is a qualitative approach study using a phenomenological research type. This study observes and listens more carefully and in detail to the explanation and understanding of individuals towards their experiences and explores the meaning through exploring the experiences of the subjects being studied. The researchers in this study collected data through interviews with the leaders of the Padang City Civil Service Police Unit. The results of the study stated that the leaders of the Civil Service Police Unit had understood the meaning of accountability which was seen in terms of aporia, testimony, and gift, but after further study the leaders interpreted accountability more in terms of aporia. Research on the meaning of accountability for leaders is still very little. And the researcher conducted the research in the Padang City area, where in this area the research conducted by the researcher is something new. This study has a contribution, namely based on the results of the study, it can pay attention to how the understanding of accountability and its implementation for the leaders of an organization and can be an inspiration for anyone to conduct similar research.
Pengembangan ecoprint talang sarumpun di Nagari Talang Babungo kabupaten Solok Deviani, Deviani; Marna, Jean Elikal; Zona, Mega Asri; Yusra, Irdha; Nelmira, Weni
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21613

Abstract

Abstrak Nagari Talang Babungo adalah sebuah desa di Kecamatan Hiliran Gumanti, Kabupaten Solok, Sumatera Barat. Nagari Talang Babungo merupakan  nagari yang memiliki bentang alam pertanian dan hutan yang memilki potensi wisata nagari. Selain potensi wisata, Nagari Talang Babungo memiliki produksi kain ecoprint yang merupakan manifestasi dari keindahan Nagari Talang Babungo ke kanvas dalam bentuk kain. Pengembangan Batik Ecoprint merupakan program pengembangan nagari yang di paparkan pada RPJM Nagari Talang Babungo tahun 2021-2026 sebagai potensi nagari yang dikelola melalui Badan Usaha Milik Nagari (BUMNag)Talang Sarumpun dengan menawarkan konsep berbasis pada isu lingkungan dan ekonomi berkelanjutan. Namun demikian, masih banyak permasalah yang ditemui, seperti permasalahan pada proses produksi, pemasaran produk, dan manajemen keuangan. Pada kegiatan pengabdian ini, dilakukan Pelatihan Inovasi Desain Kain Ecoprint Talang Sarumpun. Hal ini dikarenakan motif batik dari bahan baku yang berasal dari alam bisa menjadi kelemahan karena membuat kain ecoprint tidak bisa diproduksi seragam. Namun kegiatan pengabdian ini ingin menjadikan hal tersebut sebagai kekuatan dengan tujuan menjadikan batik ecoprint menjadi unik dan memiliki ciri khas. Ciri khas tersebut sebagai pembeda kain ecoprint Talang Sarumpun dengan ecoprint produksi UMKM lainnya. Selain itu, pelatihan ini juga menghasilkan desain khas yang kemudian menjadi logo yang bisa di aplikasikan pada setiap produk kain ecoprint Talang Babungo. Kata kunci: desain; BUMNag; ecoprint. Abstract Nagari Talang Babungo is a village located in Hiliran Gumanti District, Solok Regency, West Sumatra. Nagari Talang Babungo is a village that has agricultural and forest landscapes which have tourism potential. Apart from tourism potential, Nagari Talang Babungo has eco-print production which is a manifestation of the beauty of Nagari Talang Babungo on canvas in the form of fabric. The development of Ecoprint Fabric is a village development program outlined in the 2021-2026 Nagari Talang Babungo as a village potential which is implemented through the development of BUMNag Talang Sarumpun by offering concepts based on sustainable environmental and economic issues. However, there are still many problems encountered related to production, marketing, and financial management. In this community service activity, Talang Sarumpun Ecoprint Fabric Design Innovation Training was carried out. Batik from raw materials that come from nature can be a weakness because it means that eco-print fabric cannot be produced uniformly, but this can be a strength by highlighting that this is what makes eco-print fabric unique and has distinctive characteristics. This characteristic differentiates Talang Sarumpun eco-print fabric from other ecoprints produced by SMEs. Apart from that, this community service activity also produces a distinctive design which then becomes a logo that can be applied to every Talang Babungo eco-print fabric product. Keywords: design; BUMNag; ecoprint.
Pengaruh Profitabilitas, Kondisi Keuangan, dan Reputasi Auditor terhadap Audit Delay: Studi Kasus pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Setia, Rama Praja; Deviani, Deviani
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.v8i1.3324

Abstract

This study aims to identify whether there is a correlation between auditor reputation, financial condition, and profitability with audit delay. The subjects of this study were state-owned companies traded on the Indonesia Stock Exchange between 2019 and 2023. A total of 135 samples were taken from 27 different companies for 5 years. The sample selection technique used a purposive sampling approach. The research instrument used to test the hypothesis was SPSS version 20 which used the multiple regression method. The results of the study indicate that audit delay is not affected by profitability, financial condition and auditor reputation. Simultaneously, auditor reputation, financial condition, and profitability affect audit delay. Other variables that affect audit delay that are not considered in this study are anticipated to be used in future research.
Co-Authors Ahmad Rahbani Sulaiman S Aldianor, Aldianor Amanda, Tisti 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 Rajaskana, Ade Riwun, Riwun Riyana, I Kadek Rizki, Muhammad Fadhillah Rizky Zikri Sandunaez Roziqin, Muhammad Arif Safitri, Tiara Selvia Selvia Setia, Rama Praja 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 Yendri, Zarefa Yolanda Sari Hendra Yolandafitri Zulfia Yumna, Aimatul