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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKONOMIS : Journal of Economics and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Software Development Digital Business Intelligence and Computer Engineering Journal of Multiperspectives on Accounting Literature Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Erly Mulyani
Universitas Negeri Padang
Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Analisis Efek Ratcheting Pada Pendapatan Asli Daerah Terhadap Belanja Daerah di Kabupaten/ Kota di Provinsi Sumatera Barat, Riau dan Jambi Tahun 2015-2018 Chaterine Anjeli; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.296

Abstract

Knowing the effect of local revenue on regional expenditures and knowing the effect of ratcheting on the relationship between local revenue and regional expenditures for district/city governments in West Sumatra, Riau and Jambi are the objectives of this study. The population in this study were districts/cities in West Sumatra, Riau and Jambi which consisted of 19 districts/cities, districts/cities in West Sumatra 12 districts/cities in Riau and consisted of 11 districts/cities in Jambi in 2015-2018. Multiple regression method with SPSS software used in this study. The results of this research are, firstly, it shows that the local original income variable has a significant positive effect on regional spending, while the ratcheting effect variable as moderating weakens the relationship between regional original income and regional spending.
Pengaruh Pengetahuan Akuntansi Dan Skala Usaha Mikro Kecil Dan Menengah Terhadap Penyusunan Laporan Keuangan SAK EMKM Ibnu Satiya; Nurzi Sebrina; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.297

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan akuntansi dan skala usaha terhadap Penyusunan laporan keuangan SAK EMKM. Data yang digunakan dalam penelitian adalah data primer. Metode pengambilan sampel menggunakan metode Rumus Slovin. Berdasarkan metode pengambilan diperoleh sampel sebanyak 55 UMKM. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh pada Penyusunan laporan keuangan SAK EMKM, sedangkan skala usaha tidak memberikan pengaruh
PKM Literasi Keuangan Melalui Pelatihan Trading Saham Syariah Pada Guru-Guru MGMP Akuntansi dan Ekonomi SMA Se-Kota Pariaman Erly Mulyani; Halkadri Fitra; Salma Taqwa; Henri Agustin; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.303

Abstract

This community service aims to increase partner literacy about Islamic stock trading. Partners in this service are MGMP accounting and economics teachers in SMA Pariaman City. This community service provides training, discussion, practice and monitoring to partners. There were 25 participants who took part in this activity. After the training, the participants were able to make transactions in the capital market. This can be seen from the activities of the participants who directly buy and sell Islamic shares using the POST PRO application.
Pengaruh Pertumbuhan Ekonomi, Dana Alokasi Umum, PAD, Sisa Lebih Pembiayaan Anggaran, dan Luas Wilayah terhadap Belanja Modal Alan Sepriadi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.370

Abstract

The purpose of this study was to determine the effect of economic growth, general allocation funds, PAD, excess budget financing and area size on capital expenditures in district / city governments in Bengkulu. The population in this study were districts / cities in Bengkulu which consisted of 10 districts / cities during the 2015-2019 period. The method used in this study was the Jenuh method with the Eviews-9 software. The results of the study indicate that partially the variables of economic growth, general allocation funds, PAD, excess budget financing and area size do not have a significant positive effect on regional spending as an independent variable on capital expenditure in regencies / cities in Bengkulu.
Agresivitas Pajak dan Kecurangan AkuntansiAgresivitas Pajak dan Kecurangan Akuntansi Suci Ardiryanti; Herlina Helmy; Erly Mulyani
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.v4i1.448

Abstract

This study aims to examine the tax aggressiveness relationship accounting fraud. This study uses the Beneish M Score Model to detecting accounting fraud and then measured by a dummy variable. The tax aggressiveness variable measured using five proxies including, Effective Tax Rate (ETR1, ETR2, ETR3, ETR4) and Book Tax Differences (BTD). The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The study sample was determined by purposive sampling, so that 53 samples of manufacturing companies were obtained. Based on panel data regression analysis, the result show that of the five proxies used to measure tax aggressiveness, only ETR4 had a significant positive related to accounting fraud. While ETR1, ETR2, and ETR3 have an insignificant negative related to accounting fraud, and BTD is positive related to accounting fraud but not significant. The conclusion of this study is that tax aggressiveness are not positively related significantly with accounting fraud so the hypothesis is rejected.
Pengaruh Informasi Akuntansi, Persepsi Risiko dan Citra Perusahaan dalam Pengambilan Keputusan Investasi di Masa Pandemi Covid-19 Fradella Anggraini; Erly Mulyani
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.v4i1.486

Abstract

Investment decisions are policies used in the use of existing company funds on assets that are expected to provide future benefits with a certain level of risk. The purpose of this study was to determine whether accounting information, risk perception, and company image have a significant influence on investment decision making during the Covid-19 pandemic. This study uses quantitative research methods. The population in this study are investors who are registered in the BEI Investment Gallery, Faculty of Economics, Padang State University. The sample in this study used the Simple Random Sampling technique, the number of samples in this study was 110. The data was collected using questionnaires distributed online. The data were analyzed using descriptive analysis, Data Quality Test, Classical Assumption Test and Multiple Linear Regression Analysis. The results show that 1) accounting information influences investment decisions during the covid 19 pandemic, 2) risk perception affects investment decisions during the covid 19 pandemic, 3) company image affects investment decisions during the covid 19 pandemic. Based on the conclusions above, some suggestions can be given as follows: 1) For further researchers, it is expected to distinguish respondents who have become stock investors in the capital market or each who have not become investors, 2) It is hoped that further researchers will examine more deeply about the factors that influence investment decisions during the COVID-19 pandemic.
Pengaruh Informasi Akuntansi, Risk Perception dan Herding terhadap Keputusan Investasi Chika Yanda Permata Putri; Erly Mulyani
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.v4i2.548

Abstract

This research aimed to examine the effect of accounting information, risk perception, and herding on investors' investment decisions in the capital market. A quantitative method was employed by the authors in this research. The researchers utilized questionnaires to collect the data. There were 96 investor respondents who participated as a research sample in this study. The respondents in this study are investors registered in securities companies in the capital market and several investment galleries. The researchers used SPSS as statistical test software to process research data. Meanwhile, the reliability and validity tests were used by researchers to test whether the research questionnaire was valid and reliable. The researchers conducted hypothesis testing, multiple linear regression analysis, and classical assumption test as research analysis methods. The findings of this study show that investors' investment decisions in the capital market are positively influenced by herding and accounting information. Meanwhile, investors' investment decisions in the capital market are not significantly influenced by perceived risk.
Pengaruh Audit Jarak Jauh (Remote Audit) dan Jumlah Penugasan Auditor terhadap Kualitas Audit: Studi Empiris pada Perwakilan BPKP Provinsi Sumatra Barat Nurul Hanifah Putri; Erly Mulyani
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.v4i4.601

Abstract

This study aims to provide empirical evidence regarding the effect of remote audits and the number of auditor assignments on audit quality. The research method was verifiable with a quantitative approach. This study used multiple linear regression analysis to test the proposed hypothesis. The population in this study was all auditors who worked in the BPKP Representative of West Sumatra Province, with a total of 95 auditors. The sampling technique in this study was saturated sampling or census, therefore, the total sample used in this study was the total population. The data source in this study wash the primary data source, which was obtained by distributing questionnaires directly to research respondents. The results of this study showed that remote audits had a significant positive effect on audit quality, and the number of auditor assignments did not have effect on audit quality. For further research, it is expected to be able to examine other dependent variables besides audit quality, such as auditor performance and is expected to be able to add research data collection methods as well as using interview methods.
Pengaruh Mekanisme Corporate Governance dan Investment Opportunity Set (IOS) terhadap Nilai Perusahaan dengan Kualitas Laba Sebagai Variabel Mediasi Nilam Eka Putri; Erly Mulyani
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.v5i1.621

Abstract

The purpose of this study was to determine the direct effect of corporate governance mechanism (managerial owners and institutional owners) and investment opportunity set (IOS) on firm value and the indirect effect through earnings quality as a mediating variable. The sample used is 10 state-owned companies registered on the Indonesian stock exchange during the period 2016-2020. This study used SEM-PLS analysis technique to analyze the data. The results of this study show that managerial ownership, institutional ownership and investment opportunity set (IOS) have no significant effect on earnings quality directly. Meanwhile, there are significant effect on managerial ownership, institutional ownership, investment opportunity set (IOS) and earnings quality to firm value. The result also shows that earnings quality as mediating variable is not able to mediate the relationship between managerial ownership, institutional ownership, investment opportunity set (IOS) and firm value.
Pengaruh Transparansi, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi, dan Kepatuhan Undang-Undang terhadap Akuntabilitas Pengelolaan Dana Desa Ulfi Nella Audia; Erly Mulyani
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.v5i2.680

Abstract

This study aims to determine transparency, targets, budgets, utilization of information technology, and compliance with accountability laws on village fund management (Empirical Study in Nagari, Padang Pariaman Regency). The population used in this study were 103 nagari in Padang Pariaman Regency which opened 824 nagari devices. The sampling technique used purposive sampling method. In determining the number of samples, Isaac and Michael use the formula so that 262 nagari devices can be obtained. This type of research is quantitative research. The source of data in this study is primary data by distributing questionnaires to village officials in Padang Pariaman Regency. Data analysis used multiple linear regression analysis. The results of this study indicate that transparency, application of information technology, and legal compliance have a positive and significant impact on the accountability of village fund management. While the budget target does not affect the accountability of village fund management.
Co-Authors Agustin, Henri Ahmad Nufyar Alan Sepriadi Aliakito Luckman Andi Mesta, Hendri Ardiles Ardiles Ayu Wandira Bintang Marseno Charoline Cheisviyanny Chaterine Anjeli Chika Yanda Permata Putri Dianni Yusuf Dina Puspita Sari Doni Syahputra Dwita, Vidyarini Efrizal Syofyan Elparez, Reyhan Erinos N,R Erni Masdupi Feby Amalia Putri Fefri Indra Arza Fefri Indra Arza Firman Fifrman Fitra, Halkadri Fitria Maiza Fradella Anggraini Gesit Thabrani Halmawati Halmawati Halmawati, Halmawati Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Isma Delita Keken Setiawan Lisa Andriani Putri Luthfi Alif Wibawa M Rofiananda M. Ardhy Erwanda M. Saferi Majiid, Hanif Mardha Tillah Marvina Rosa Muhammad Sandio Murti Sari Dewi Muthia Roza Linda, Muthia Roza Nilam Eka Putri Norisa Putri Novia Yolanda Nufyar, Ahmad Nurul Hanifah Putri Nurzi Sebrina Prita Oktavianty Puteri Putri Aisyah Putri Ramalia Yusmir Putri, Silvia Utami Rahmah Maulidya Rahmawati, Rahmawati Rahmi Rahmi RAMADHANI, SALSABILA Ramadinda, Annisa Dwi Rexy Anugerah Pratama Rivai, Fayyadh Erdy Salma Taqwa Sany Dwita Saptomo, Shafia Carina Sopya Sopya Sri Rahayu Rahmadhani Suci Ardiryanti Syamsul Amar B Syofyan, Erfrizal Tri Hastuti Komalasari Ulfi Nella Audia Weggy Oktya Dwitra Wenni Futria Mori Widya Widya, Widya Wiwi Hawin Sari Yovie Santria Yuza Sari, Astri