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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

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Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Kompleksitas Operasi terhadap Audit Delay: Studi Empiris pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Hardiyanti, Adelis Kus; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.40

Abstract

The primary key of this study is to examine the influence of profitability, solvency, liquidity and operational complexity. This research uses audited financial report data From real estate and property firms publicly traded on the Indonesia Stock Exchange (IDX)) from 2018 to 2022. Hypothesis testing is carried out through regression analysis multiple linear. The research results show that profitability and operational complexity have a significant positive impact on the delay in auditing. Solvency and liquidity have a significant negative effect on audit delay.
Pengaruh Economic Pressure dan Social Pressure terhadap Kualitas Pengungkapan Emisi Karbon: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Astuti, Helma Sri; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.89

Abstract

The purpose of this research is to analyze the impact of economic pressure and social pressure on the quality of emission of carbon disclosure in mining companies in Indonesia during the period 2020-2022. The emission of carbon disclosure has become increasingly important due to rising global attention to environmental issues and pressure from various stakeholders to improve transparency regarding corporate carbon emissions. The emission of carbon quality disclosure is the dependent variable in this research, while social and economic pressure are the independent variables. Using secondary data through the sustainability and annual data of mining companies listed on the Indonesia Stock Exchange, this study uses a quantitative approach that involves multiple linear regression analysis. The findings indicate that while economic pressure has no discernible effect on the of emission of carbon quality disclosure, social pressure significantly improves it. These findings highlight the critical role of social pressure in encouraging companies to disclose carbon emission-related information. However, the findings also suggest that economic factors do not influence the quality of such disclosures. Therefore, this study recommends adding other variables in future research to gain a more understanding in comprehensive for factors influencing carbon emission disclosure.
Pengaruh Sosialisasi Perpajakan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak: Studi pada Pelaku UMKM yang Bergerak di Bidang Coffee Shop Miranda, Alissa; Setiawan, Mia Angelina
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2182

Abstract

This study aims to examine the influence of tax socialization and tax understanding on the compliance of Micro Small and Medium Sized Enterprise taxpayers engaged in the coffee shop sector. The population in this study is Micro Small and Medium Sized Enterprise taxpayers who own coffee shops in Pekanbaru City. Data was collected by providing questionnaires through google forms to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS Ver 27. The results of the study show that Tax Socialization has a positive effect on the Tax Compliance of Micro Small and Medium Sized Enterprise Taxpayers engaged in the Coffee Shop sector and Tax Understanding has a positive effect on the Tax Compliance of Micro Small and Medium Sized Enterprise Taxpayers engaged in the Coffee Shop sector.
Fire Emergency Response Training in Dense Settlements in Desa Kampung Baru Kecamatan Pariaman Tengah Kota Pariaman Ajani, Anggra Trisna; Mia Angelina Setiawan; Aulia Asman
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4413

Abstract

Kampung Baru Village is the most densely populated village in Pariaman City. Dense settlements are at risk of fire, knowledge of first aid for fire victims is still lacking, so it is necessary to conduct fire emergency response training in densely populated communities. Fire disaster emergency response training education in densely populated settlements, aims to make the community and prevent fires and can provide first aid if a fire occurs. The participant modeling simulation method is very effective for training lay people in providing first aid to fire victims. The Pariaman City Satpol PP Damkar Office recorded 46 fire incidents throughout 2023 in dense settlements in Pariaman City, Kampung Baru Village is at risk of fire incidents in Pariaman City every year. Based on observations and interviews with people in the dense settlements of kampung Baru village, many people do not know and do not understand how first aid to fire victims and fire prevention. The people of Kampung Baru village have also never received fire emergency response training. The partner problem in Kampung Baru Village that we encountered was the low knowledge and skills of the people of Kampung Baru village regarding fire emergency response. The training activities went smoothly and the participants were enthusiastic about participating in the training.
Pengaruh Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure Terhadap Nilai Perusahaan Putri, Maysyarah Mahdalena; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.91

Abstract

The research purpose is to reveal and analyze the enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure impact on the BUMN score listed on the Indonesia Stock Exchange start at 2018 to 2022. The research population comprises all BUMN listed on the IDX for the period in 2018-2022, totaling 14 companies. The data source is secondary data. The technique of sampling used is saturated sampling, where the making population is treated as the sample. The findings shown that ERM disclosure does not have an influence on company score, whereas IC disclosure does have an influence on company score.
Pengaruh Fraud Hexagon Theory Terhadap Academic Fraud Mahasiswa Akuntansi Anggrezola, Nathasya; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.98

Abstract

The purpose of this study was to determine how Fraud Hexagon Theory affects Academic Fraud of accounting students. There are 283 people were used to represent the entire population of accounting students from Universitas Negeri Padang, Universitas Andalas, Universitas Bung Hatta, Universitas Putra Indonesia "YPTK" Padang, Universitas Maritim Raja Ali Haji, and Universitas Mercu Buana Jakarta. This study used a simple random sampling technique and was limited by calculating the sample size using the slovin formula. This study used primary data in the form of questionnaires distributed via google form, with measurements using a 4-point likert scale. Multiple linear regression analysis was carried out in this research model. The results show that academic fraud among accounting students is influenced by 3 factors, namely stimulus, opportunity, and capability. However, this study shows that academic fraud among accounting students is not influenced by 3 factors, namely rationalization, ego, and collusion. Further research is expected to add other variables outside the variables in this study, and expand the population and sample.
Co-Authors Agustin, Henri Ajani, Anggra Trisna Al Hafizil Azhar Anggrezola, Nathasya 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, Maysyarah Mahdalena 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