Article Per Year (5 Year)
p-Index From 2020 - 2025
4.976
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Abdidas GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) JRABA Jurnal Keuangan dan Akuntansi Terapan (KUAT) Menara Pengabdian Ranah Research : Journal of Multidisciplinary Research and Development Jurnal Nuansa Karya Akuntansi
Mia Angelina Setiawan
Fakultas Ekonomi Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Transportation Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
Pengaruh Pengungkapan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Kinerja Lingkungan Sebagai Variabel Moderasi Mahdy Ramadhana, Naufal; Angelina Setiawan, Mia
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.311

Abstract

The purpose of this research is to test empirically the effect of environmental cost disclosure on financial performance with environmental performance as a moderating variable. This research is a type of causative research. The data collection technique is literature study. Literature study is obtained from literature related to the problem to be studied. In this study, data were collected using the documentation method. The research sample was 36 manufacturing and mining companies listed on the Indonesia Stock Exchange, selected using the purposive sampling technique method, in which the population criteria were selected by companies listed in 2014, 2015, 2016, 2017 and 2018. SPSS version 22 was used to process data as well as test research hypothesis. This research found that disclosure of environmental costs has no effect on financial performance. Furthermore, environmental performance cannot moderate the effect of disclosure of environmental costs on financial performance
Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa: Rahmadia Pratiwi; Nurzi Sebrina; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.68

Abstract

This study discusses how to apply the principles of administrative accountability, reporting and accountability of village funds in four villages in the northern sub-district of Pariaman, Pariaman city. This study used descriptive qualitative method. Data collection techniques are carried out by observation, interviews and documentation. The results of the study show: (1) the administration is carried out by the village treasurer in the form of income, expenditure and expenditure. Receipt of delay in receiving funds from the central government. Village expenditure also has several obstacles in the process of sending funds, because there are several verification systems and shopping transaction authorizations that have not been in accordance with the applicable rules. Village financing, utilization of investment capital carried out by villages related to financing is still not optimal; (2) late reporting of village funds in stages 1 and 2, this is due to late disbursement of funds so that reporting is too late; (3) Accountability of village funds has been carried out by the village government by giving village government performance to the community through media information that is easily accessible to the village community. In order for administration, reporting, and accountability of village funds to run well, regulations are issued on time. The administrative process is required to complete the verification and authorization requirements in accordance with applicable rules
Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat Rifka Ramadhani; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.104

Abstract

This study aims to prove empirically the effect of regulation, budget politics, budget planning, human resources and the procurement of goods/services on budget absorption. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 4 respondents in each OPD so that the questionnaire distributed was 156 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 25.00 program. The result of the study showed regulation, budget planning and the procurement of good/services has a significant positive effect on budget absorption. However, budget politics and human resources have no effect on budget absorption.
Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER Nurul Addini; Charoline Cheisviyanny; Mia Angelina Setiawan
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.v1i3.118

Abstract

This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment. This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator
Pengaruh Growth Opportunity, Net Working Capital, Cash Conversion Cycle Dan Dividend Payout Terhadap Cash Holding Endah Ayu Wulandari; Mia Angelina Setiawan
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.v1i3.141

Abstract

This study aims to determine the effect of Growth Opportunity, Net Working Capital, Cash Conversion Cycle and Dividend Payout on Cash Holding property and real estate companies listed on the Indonesia Stock Exchange. The research period used is the period 2014-2017. The design of this study is causal associative research. The sample in this study was obtained by purposive sampling method. Based on the existing criteria, 42 companies were included in the study sample. The data used is secondary data. The data analysis technique used is panel regression analysis. The results showed that Growth Opportunity and Dividend Payout had no significant effect on Cash Holding. Meanwhile, Net Working Capital and Cash Conversion Cycle have a significant effect on Cash Holding. The ability of independent variables to explain the dependent variable is 10.89% and 89.11% is explained by other variables outside of this study.
Pengaruh Investment Opportunity Set (IOS), Kebijakan Dividen, Dan Opportunistic Behavior Terhadap Nilai Perusahaan Rika Amanda Amanda Putri; Mia Angelina Setiawan
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.v1i3.150

Abstract

The purposeof this study was to examine the effect of Investement Opportunity Set (IOS), dividend policy, and opportunistic behavior on firm value at Manufacturing Companies listed on Stock Exchange in 2015-2018. This study used secondary data from the company’s annual report. The samplimg method in this study used purposive sampling, the final sample obtained was 29 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The analysis in this study used multiple linear regression analysis. The results showed that the Investment Opportunity Set (IOS) used price proxy (MBVE) and investment proxy (CAPBVA) have a significant positive effect on firm value, while the dividen policy and opportunistic behavior have a negative effect on firm value but not significant.
Pengaruh Kurs, Inflasi, Dana Pihak Ketiga (DPK), Pendapatan Bank, Capital Adequecy Ratio (CAR), Dan Non Performing Financing (NPF) Terhadap Tingkat Pengguliran Dana Bank Umum Syariah Non Devisa Periode 2014-2018 Lisa Marlina JN; Mia Angelina Setiawan
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.v1i3.156

Abstract

This reseach aims to obtain empirical evidence of the effect of Exchange Rate, Inflation, Third Party Funds (TPF), Bank Revenues, Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) on Fund Revolving Levels in Non-Foreign Islamic Commercial Banks in Indonesia for the period 2014-2018. Data is obtained from quarterly financial reports taken from the website of each Non-Foreign Exchange Islamic Bank. The dependent variable in this study is the Fund Revolving Levels and the independent variables are the Effect of Exchange Rate, Inflation, Third Party Funds (DPK), Bank Revenues, Capital Adequecy Ratio (CAR), and Non Performing Financing (NPF). The result of this study is that the exchange rate has a positive and not significant effect on the Fund Revolving Levels of sharia bank. The inflation has a positive and significant effect on the Fund Revolving Levels of sharia bank.. The third party funds have a negative and significant effect on the Fund Revolving Levels of sharia bank. And than bank income, Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) have a negative and insignificant effect on the Fund Revolving Levels of sharia bank
Pengaruh Locus Of Control, Turnover Intention, Komitmen Organisasi Dan Kecerdasan Emosional Spiritual Quotient (Esq) Terhadap Dysfunctional Audit Behavior Yulastri Herliza; Mia Angelina Setiawan
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.v1i3.164

Abstract

Dysfunctional audit behavior is the behavior of auditors in the audit process that is not appropriate or deviates from the standards set. The aim of the study was to determine: (1) the influence of locus of control on dysfuncional audit behavior, (2) the effect of turnover intention on audit behavior dysfuncional, (3) the influence of organizational commitment on dysfuncional audit behavior, (4) the influence of emotional, spiritual, quetiont intelligence (ESQ) against dysfuncional audit behavior.This research was conducted at the Republic of Indonesia BPK Representative auditor West Sumatra Province in 2019. The samples obtained were 44 auditors. The sample collection method uses total sampling technique. The data analysis technique used is multiple linear regression. The results showed (1) locus of control did not affect the dysfunctional audit behavior with a significance value of 0.012 <0.05, (2) turnover intention had a positive effect on dysfunctional audit behavior with a significance value of 0.003 <0.05 (3) organizational commitment had no effect towards dysfunctional audit behavior with a significance value of 0.249> 0.05 and (4) emostional spiritual quotient does not affect the bahaviour dysfunctional audit with a significance value of 0.716> 0.05.
Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistleblowing Refaoni Aida Aida; Herlina Helmy; Mia Angelina Setiawan
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.v1i4.167

Abstract

This study aims to examine the influence of organizational commitment, seriousness of wrongdoing, personal cost and attitude on the whistleblowing intentions among civil servant in the Padang State University. This research used primary data collected from questionnaire survey.Using a sample of 146 respondents, this research show that two determinants significantly affect whistleblowing intention. The two affecting determinants are organizational commitment and seriousness of wrongdoing, and the two not affecting are personal cost and attitude on the whistleblowing intention. The first variable is organizational commitment has significant positive effect on the whistleblowing intentions, where the tcount 3,058> ttable 1,97693at sig0,000 <α 0,05. The second variable is seriousness of wrongdoing has significant positive effect on the whistleblowing intentions, where the tcount 3.347>ttable 1,97693 at sig 0,001 < α 0,05. The third variable is personal cost has not significant positive effect on the whistleblowing intentions, where the tcount 0,573 < ttable1,97693 at sig 0,568 >α 0,05. The last variable is attitude has not significant positive effect om the whistleblowing intentions, where the tcount 0,467 < ttable1,97693 at sig 0,641 > 0,05.
Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Dan Jumlah Penduduk Terhadap Pengungkapan Internet Budgeting Reporting Deka Anugrah Hadi; Mia Angelina Setiawan
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.v2i1.200

Abstract

Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample
Co-Authors Agustin, Henri Ajani, Anggra Trisna Al Hafizil Azhar Astuti, Helma Sri Aulia Asman Awisal Fasyni Bima Perdana Putra Charoline Cheisviyanny Deka Anugrah Hadi Devi permata sari Dewi Pebriyani Dewi Purnama Sari Dian Fitria Handayani Doli Andi El fath, Nurul Hazimah Endah Ayu Wulandari Fahmi, Cecilia Hanifah Fefri Indra Arza Fiola Finomia Honesty Gibralthar Remelko Halimah Eka Putri Hardiyanti, Adelis Kus Henri Agustin Herlina Helmy Honesty, Helga Nuri Ike Abdi Nurjanah Ivand Satria Jefriyanto, Jefriyanto Lathifah Rahmi Rafiqa Lisa Marlina JN Mahdy Ramadhana, Naufal Maya Febrianti Suciana Mayar Afriyenti Miranda, Alissa Nayang Helmayunita Nurul Addini Nurzi Sebrina Pratiwi Wirmaningsih Putra Putra Putri, Rizquita Istighfarinda Rahima Zakia Rahmadia Pratiwi Rahmi Putri Mulia Refaoni Aida Aida Rifka Ramadhani Rika Amanda Amanda Putri Siti Zhaviratul Hanan Sri Harningsih sri harningsih Srikintan Srikintan Vita Fitria Sari Vita Fitria Sari Widya Putri Willy Dozan Alfayerds Yanti, Novellia Hendri Yolanda, Mike Yuki Fitria Yulastri Herliza