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<![CDATA[Pengaruh Mekanisme Corporate Governance dan Investment Opportunity Set (IOS) terhadap Nilai Perusahaan dengan Kualitas Laba Sebagai Variabel Mediasi ]]>
<![CDATA[Nilam Eka Putri]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.621
<![CDATA[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.]]>
<![CDATA[Tinjauan Manajemen Pelaporan dan Pertanggungjawaban Keuangan Desa di Kabupaten Agam Provinsi Sumatera Barat ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Kajian Manajemen dan Wirausaha Vol 5, No 1 (2023): Jurnal Kajian Manajemen dan Wirausaha ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmw02145230
<![CDATA[Latar belakang penelitian adalah lahirnya Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa yang didalamnya mengharuskan pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa dilaksanakan secara transparan, akuntabel, partisipatif, tertib dan disiplin. Tujuan penelitian ini adalah untuk mengetahui dan mendapatkan gambaran tentang pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Kabupaten Agam Provinsi Sumatera Barat. Penelitian ini merupakan penelitian lapangan (field research) dan masuk pada jenis penelitian kuantitatif. Populasi penelitian adalah semua desa di Kabupaten Agam dengan teknik pemilihan sampel secara cara purposive sampling. Pengumpulan data dilakukan dalam bentuk dokumentasi literatur, survey, dan pengisian kuisioner dengan pelaporan dan pertanggungjawaban pengelolaan keuangan desa. Analisis data dilakukan melalui proses pengumpulan data (collection), kemudian seleksi data (reduction), selanjutnya penyajian data (display) dan terakhir adalah pengambilan kesimpulan. Hasil penelitian ini menunjukkan bahwa kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di kabupaten Agam Provinsi Sumatera Barat berdasarkan indikator Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 sudah terlaksana dengan baik oleh aparatur desa dan pihak lainnya yang terlibat dalam kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa tersebut. Untuk itu disarankan supaya pemerintahan desa di kabupaten Agam supaya dapat mempertahankan pelaksanaan manajemen pelaporan dan pertanggungjawaban pengelolaan keuangan ini. Apabila diperlukan maka pemerintah desa dapat membuat peraturan teknis tentang pelaporan dan pertanggungjawaban pengelolaan keuangan di masing-masing desa sehingga akan memudahkan setiap aparatur yang melaksanakan kegiatan tersebut.]]>
<![CDATA[Pengaruh Transparansi, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi, dan Kepatuhan Undang-Undang terhadap Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Ulfi Nella Audia]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.680
<![CDATA[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.]]>
<![CDATA[Determinan Potensi Kecurangan Dana Desa di Kabupaten Pasaman ]]>
<![CDATA[Sopya Sopya]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.689
<![CDATA[This study aims to determine the effect of transparency, accountability, organizational culture, and internal control on the potential for misappropriation of village funds (Empirical Study in Pasaman District Village). The population used in this study were 37 villages in Pasaman Regency. The sampling technique used is the total sampling method, where the number of samples and the population is the same. This type of research is quantitative research. The source of data in this study is primary data by distributing questionnaires to village officials. Data analysis used multiple linear regression analysis. The results of this study indicate that accountability and internal control have a negative and significant effect on the potential for misappropriation of village funds. Meanwhile, transparency and organizational culture do not affect the potential for misappropriation of village funds.]]>
<![CDATA[Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Wenni Futria Mori]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.837
<![CDATA[This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.]]>
<![CDATA[Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Logam dan Sejenisnya Tahun 2017-2021 ]]>
<![CDATA[Ahmad Nufyar]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.686
<![CDATA[This study aims to determine the effect of capital structure and profitability on firm value in metal sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The study is a causal study that uses linear regression analysis to test the hypotheses that are asked. The population in this study is the entire metal company and the like listed in the Indonesia stock exchange, which includes 14 companies. The sample retrieval technique used is an purposive sample so that the number of samples used in this study is 70. The source of data used in this study is the data source that is available after it has been collected by others. The research suggests that capital structures have no significant impact on firm values and profitability demonstrate a positive and significant impact on firm values. For further research it is hoped to examine other variables other than capital structures and profitability, and it is hoped that they will multiply samples that will be studied to improve results.]]>
<![CDATA[Analisis Perbedaan Perilaku Investasi Saham Antara Wanita dan Pria di Pasar Modal Indonesia ]]>
<![CDATA[Feby Amalia Putri]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.752
<![CDATA[This study aims to analyze 1) Do women have a tendency to have low financial literacy compared to men in making stock investment decisions. 2) Do women have a tendency to be not overconfident than men in making stock investment decisions. 3) Do women have a tendency to have low risk tolerance compared to men in making stock investment decisions. 4) Do women have a tendency to herding behavior compared to men in making stock investment decisions. The novelty of this research from the previous one is that the author places more emphasis on gender differences in decision making when influenced by behavioral finance bias. This study uses quantitative methods with data collection techniques using questionnaires distributed through online media to investors with a sample of 146 investor respondents. The sample is distributed to respondents who are listed on the IDX of West Sumatra. The analytical method used in this research is descriptive analysis and Mann-Whitney test. The results of the study found 1) There is no significant difference between the financial literacy of women and men in making stock investment decisions. 2) There is a significant difference between overconfidence of women and men in making stock investment decisions, and female investors tend to be not overconfident than men in making stock investment decisions. 3) There is a significant difference between the risk tolerance of women and men in making stock investment decisions, and female investors tend to have low risk tolerance compared to men in making stock investment decisions. 4) There is a significant difference between the herding behavior of women and men in making stock investment decisions, but male investors tend to have high herding behavior compared to women in making stock investment decisions.]]>
<![CDATA[PELATIHAN PENINGKATAN PEMAHAMAN PEMANFAATAN APLIKASI SISTEM KEUANGAN DESA (NAGARI) DI KABUPATEN AGAM ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v4i4.19907
<![CDATA[Kegiatan pelatihan peningkatan pemahaman pemanfaatan aplikasi sistem keuangan desa (nagari) di Kabupaten Agam dilaksanakan sebagai salah satu bentuk kegiatan pengabdian kepada masyarakat dengan tujuan untuk meningkatkan kemampuan aparatur desa di bidang pengelolaan keuangan desa sehingga menjadi sumber baru atau referensi tambahan bagi kepala urusan keuangan desa dalam hal perencanaan, pelaksanaan, penatausahaan dan pelaporan serta pertanggungjawaban pengelolaan keuangan desa. Urgensi pelatihan pengelolaan keuangan desa adalah ketidaktahuan perangkat desa yang maksimal dalam aplikasi sistem keuangan desa terutama dalam pemanfaatan fitur-fitur yang tersedia sehingga akan mempengaruhi terhadap kualitas pelaporan dan pertanggungjawaban keuangan desa. Kegiatan dilaksanakan di Kantor Camat Ampek Angkek Kabupaten Agam Provinsi Sumatera Barat dengan jumlah peserta 47 orang kepala urusan keuangan desa dari 9 kecamatan yang berada di Kabupaten Agam dan menghadirkan narasumber dari Dinas Pemberdayaan Masyarakat dan Nagari Kabupaten Agam dan Tim Dosen Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Negeri Padang. Kegiatan pengabdian ini dirancang dalam bentuk pelatihan dan berdasarkan hasil evaluasi kegiatan diperoleh hasil terjadi peningkatan pemahaman peserta yang tinggi terhadap pemanfaatan aplikasi sistem keuangan desa.]]>
<![CDATA[Pengaruh Prior Opinion, Debt Default dan Kondisi Keuangan terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Luthfi Alif Wibawa]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i4.1099
<![CDATA[This study aims to provide empirical evidence regarding the effect of prior opinion, debt default, and financial condition on going concern audit opinion. The dependent variable is going concern audit opinion whose measurement is divided into four categories. While the independent variables are prior opinion, debt default, and financial condition. The prior opinion variable is measured by looking at the audit opinion in the previous year. The debt default variable is measured by considering the company's equity. The financial condition variable is measured by the zmijewski model. The research method was verifiable with a quantitative approach. This study uses logistic regression analysis to test the proposed hypothesis. The population in this study are companies in the infrastructure, utilities and transportation sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The results of this study indicate that prior opinion has a significant positive effect on going concern audit opinion, debt default and financial conditions have a positive but not significant effect on going concern audit opinion.]]>
<![CDATA[Pengaruh Corporate Governance terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai Variabel Mediasi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 ]]>
<![CDATA[Lisa Andriani Putri]]>;
<![CDATA[Erly Mulyani]]>
<![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.v6i1.1168
<![CDATA[This study intends to examine impact of corporate governance on financial performance with corporate social responsibility as an mediating variable. The scope of the study encompasses companies in the consumer non-cyclical sector, with a selected sample of 32 firms using purposive sampling methodology. The study involves analyzing 113 companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. Secondary data is employed for analysis, and the SEM-PLS method is applied. Based on the result, corporate governance exhibit a substantial and beneficial impact on both financial performance and corporate social responsibility while corporate social responsibility demonstrates a minor positive influence on financial performance, so that corporate governance can’t mediate the relationship between corporate governance and financial performance.]]>
