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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) Journal of Multiperspectives on Accounting Literature Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Erly Mulyani
Universitas Negeri Padang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Pengaruh Employee Stock Option Program (ESOP) Terhadap Kinerja Perusahaan Rahmi Rahmi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.137

Abstract

This study aims to analyze the influence in the form of increasing the performance of the company with the ESOP and to test the differences in performance before and after the application of the Employee Stock Option Program (ESOP). This research is classified as descriptive analysis research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. With the purposive sampling method, there were 17 companies as the research sample for descriptive analysis and 11 companies for the paired sample test because the data did not pass the normality test so that the Wilcoxon test was used as an alternative to the paired sample test. The company's performance variables are measured using Return On Equity (ROE), while the test variables are different measured by Return On Assets (ROA), Net Profit Margin (NPM), Sales Growth, Debt To Equity Ratio (DER). The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is descriptive analysis and Wilcoxon test. The results of this study indicate that an increase in corporate performance shows fluctuating performance results with the ESOP, while differences in company performance before and after ESOP indicate that there are no differences in ROA, NPM, Sales Growth before and after ESOP, there are differences in DER before and after ESOP
Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang Rexy Anugerah Pratama; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.143

Abstract

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.
Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi M. Ardhy Erwanda; Henri Agustin; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.158

Abstract

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance
Pengaruh Kinerja Perusahaan, Komite Audit, Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan Mardha Tillah; Nurzi Sebrina; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.160

Abstract

The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 2013-2017. Finnancial statements as information will have benefits if delivered on time to the users for decision making. Financial statements are the final process in the accounting process that has an important role in measuring and evaluating the performance of a company. The analysis used is moderated regression analysis, moderated regression analysis (MRA). The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission.
Analisis Pengaruh Sanksi Administrasi, Tingkat Pendapatan, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Prita Oktavianty Puteri; Efrizal Syofyan; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.163

Abstract

This study aims to find out empirical evidence whether there are effects of administrative sanctions, income levels, and SAMSAT drive thru on motor vehicle taxpayer compliance with empirical studies at the SAMSAT Office in Padang City. This research is a causative study. The population of this study is a motor vehicle taxpayer registered at the SAMSAT office in Padang City. The research sample was determined by slovin formula. The type of data used is subject data. The analytical method used is descriptive analysis and multiple regression analysis. The results of this study prove that there is a significant effect of administrative sanctions on motor vehicle taxpayer compliance, but the level of income and SAMSAT drive thru has no significant effect on motor vehicle taxpayer compliance.
Pengaruh Rasio Hutang, Profit Margin Dan Ukuran Perusahaan Terhadap Financial Distress Norisa Putri; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.189

Abstract

This study aims to examine the effect of debt ratio, profit margins, and firm size on financial distress. This research is classified as causative research. The population in this study is the main sector companies listed on the Indonesia Stock Exchange in 2013-2017. The sample collection technique in this study used a purposive sampling method, then 25 companies were obtained as a research sample. Financial distress variable is measured using the Zmijewsky Score model, debt ratio variable is measured by debt to total assets, profit margin variable is measured by net profit margin and firm size variable is measured by log of total assets. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel regression analysis. The empirical results of this study indicate that the debt ratio has a positive and significant effect on financial distress, profit margins have a negative and significant effect on financial distress, and firm size has a negative and significant effect on financial distress
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dan Kompleksitas Pemerintah Daerah Terhadap Kelemahan Pengendalian Internal Pemerintah Daerah M. Saferi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.209

Abstract

This study aims to examine the effect of local revenue, size of local government, and complexities of local government on internal control weaknesses in West Sumatra province. This study is categorized as causative research. The population in this study are local governments of West Sumatra province of 2014 to 2017. By using purposive sampling method, there were 19 local goverments as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that local revenue, size of local government, and complexities of local government has no significant effect on internal control weaknesses of local governments.
Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018 Sri Rahayu Rahmadhani; Charoline Cheisviyanny; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.228

Abstract

This study aims to analyze the tax compliance of MSMEs after the issuance of Government Regulation No. 23 of 2018. This research is a qualitative research using a phenomenological approach. The Informants were determined using the purposive sampling method. Data was collected by interview and triangulation techniques. Data analysis used was the model of Miles and Huberman is data reduction, data display and conclusions. The results showed that the compliance of MSMEs in Padang City was still low. This is caused by the lack of tax knowledge. It suggests tax officer enhance socialization ad to educate taxpayer.
Pengaruh Kepemilikan Asing , Leverage, Cash Holdings Dan Debt Maturity Terhadap Kinerja Keuangan Perusahaan Murti Sari Dewi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.258

Abstract

This study aims to examine the effect of foreign ownership, leverage, cash holding and debt maturity on financial performance in property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. This study is categorized as causative research. The population in this study are property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. By using purposive sampling method, there were 24 companies as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that foreign ownership, cash holding and debt maturity has no significant effect on financial performance, only leverage has significant effect on financial performance
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Jumlah Penduduk dan Luas Wilayah Terhadap Belanja Modal Pemerintah Daerah Bintang Marseno; 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.v2i4.295

Abstract

This study aims to see the effect of Economic Growth, Local Own Revenue (PAD), Total Population, and Area of Regional Government on Capital Expenditures in Regency/ City in West Sumatra Province. This type of research is quantitative research. The sample in this study is the report on the realization of the APBD in 19 regency/ cities in West Sumatra for the 2016-2019 fiscal year. The data analysis technique used is Multiple Linear Regression Analysis with the help of SPSS 24. Based on the Multiple Linear Regression Analysis with a significance level of 0.05, the results show that Local Own Revenue (PAD) and Regional Area have a significant effect on Capital Expenditures, where the significant level - are 0.000 and 0.000, respectively.
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 Dina Puspita Sari Doni Syahputra Dwita, Vidyarini Efrizal Syofyan Elparez, Reyhan Erfrizal Syofyan 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 Tri Hastuti Komalasari Ulfi Nella Audia Weggy Oktya Dwitra Wenni Futria Mori Widya Widya, Widya Wiwi Hawin Sari Yovie Santria Yuza Sari, Astri