Article Per Year (5 Year)
p-Index From 2021 - 2026
4.549
P-Index
This Author published in this journals
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

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
Pengaruh Jumlah Penduduk, Pendapatan Asli Daerah, Efisiensi Keuangan, dan Biaya Barang dan Jasa terhadap Kondisi Keuangan Pemerintah Daerah di Indonesia Angrainy, Chindy; 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.v7i1.1768

Abstract

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.
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.
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 Yendri, Zarefa Yolanda Sari Hendra Yolandafitri Zulfia Yumna, Aimatul