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All Journal Jurnal Kajian Ekonomi Wahana Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AKRUAL: Jurnal Akuntansi Sumatra Journal of Disaster, Geography and Geography Education JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS International Journal of Supply Chain Management Jurnal Kajian Pendidikan Ekonomi Jurnal Riset Manajemen Bisnis dan Publik Global Conference Index EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Efrizal Syofyan
Universitas Negeri Padang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENAWARAN DAN PERMINTAANTENAGA KERJA DI SUMATERA BARAT Noveda, Dirza; Aimon, Hasdi; Syofyan, Efrizal
Jurnal Kajian Ekonomi Vol 3, No 6 (2015): Jurnal Kajian EKonomi
Publisher : Program Studi Magister Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.468 KB)

Abstract

This studyaimed toanalyzethe effect of(1) wages, population growth, labor force participation rate(LFPR) andunemploymenton labor supplyin West Sumatra. (2) labor supplyand labor demandon wages. (3) wages, investment, economyandproductivityof thelabor demandin West Sumatra. This research isdescriptiveandassociative. While thetype of datais datadocumentary, the datasourceis asecondary dataas well asdata in the formof time seriesofthe first quarterof 2002-the fourth quarter of2012.This study uses asimultaneousequation modelanalysis toolwithTwoStagesLeastSquaredmethod(TSLS).The study concluded that (1) wages, labor force participation rate (LFPR) and unemployment have a significant effect on labor supply in West Sumatra. However, population growth has no significant effect on labor supply in West Sumatra. (2) labor supply and labor demand affect wages in West Sumatra significantly. (3) Wages, investment, economy and productivity significantly influence the demand for labor in West Sumatra. Based on these results policies can be suggested that the government was asked to increase education and training for jobs that could only be done by men. The government needs to increase investment oriented to the labor intensive (labor intensive) by simplifying the licensing process, the necessary policies can actually synchronize between the interests of employers and unions in wage setting both the minimum wage regional, provincial or district / city.   Keywords :labor supply, labor demandand wages
Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing: Winda Devila Zalmi; Efrizal Syofyan; Mayar Afriyenti
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.v1i1.75

Abstract

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.
Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor, Pengetahuan Auditor, Dan Kompleksitas Dokumen Audit Terhadap Audit Judgement: Tri Hastuti Komalasari; Efrizal Syofyan; Erly Mulyani
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.v1i1.87

Abstract

The purpose of this research is to know the: (1) the influence of Gender against the audit Judgement, (2) the influence of Pressure adherence to audit judgement, (3) the influence of task Complexity against audit judgement, (4) the influence of the experience of the auditors against Audit Judgement, (5) the influence of the knowledge of Auditors Audit against the Judgement, and (6) the influence of the complexity of the Audit the Audit Judgement against the Document. The population in this research is the whole BPK Auditors in West Sumatra. The sample in this research is as many as 64 people auditor. Data collection techniques used by spreading the questionnaire directly to the parties concerned. Analysis techniques are used is multiple regression. The research results showed that: (1) Gender has no effect against the audit judgement, (2) the pressure of the adherence to the audit judgement has no effect, (3) the complexity of the task has no effect against the audit judgement, (4) the auditor not experience effect on audit judgement, (5) knowledge of the audit to the auditor's judgement, and (6) the complexity of the audit document has no effect against the audit judgement.
Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Psychological Capital Sebagai Variabel Pemoderasi Tiwi Maitri Arista; Efrizal Syofyan
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.v1i2.101

Abstract

The purpose of this research is to discover how the influence impact of budgetary participation on budgetary slack with psychological capital as a moderating variabel in structural leader and budget team, who are directly involved and have responsibilities for budgeting process in their fields and devises to solve the research problem. There for analysis used is a moderated regression analysis moderated regression analysis (MRA), the result shows that budgeting participation will improve and have a significant positive effect on budgetary slack in uncertainty and unexpected events while preparation and implementation of budgets at Bung Hatta University who was strengthened by psychological capital, which is a moderation in the relationship between budget, participation and budgetary slack.
Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan Dan Profitabilitas Klien Terhadap Audit Fee Sanisah Huri; Efrizal Syofyan
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.v1i3.130

Abstract

This study aims to examine (1) the influence of industry type, company size, company complexity and client profitability on audit fees (2) the influence of industry types on audit fees (3) influence of firm size on audit fees (4) the effect of corporate complexity on audit fees (5) the effect of client profitability on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. A total of 34 companies were sampled in this study. Research shows that (1) type of industry, size of company, complexity of the company and client profitability together influence audit fees (2) the type of high profile industry and low profile does not affect the high or low audit fees given (3) the greater the size of a company, the higher the audit fee borne by the client (4) the number of subsidiaries does not affect the high or low audit fees given, and (5) companies that have high profits tend to provide a high audit fee because they are vulnerable to misstatement
Pengaruh Tekanan Anggaran, Ambiguitas Peran, Opportunistic Behaviour, Dan Self Esteem Terhadap Budgetary Slack Jheny Steffani Steffani Gusti; Efrizal Syofyan
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.v1i3.157

Abstract

The purpose of this study was to determine the influence budgetary pressure, role ambiguity, opportunistic behaviour and self on the Budgetary slack. The population in this studyare all OPD in Bukittinggi as many as 29 OPD. The sample in this study using asampling technique total sampling. The methods use descriptive statistic analysis and multiple linear regression. The results showed that budgetary pressure has no effect onbudgetary slack. Role ambiguity has no effect on budgetary slack. Opportunistic behaviour has no effect on budgetary slack and also self esteem effected on budgetary slack
Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching Faradina Zikra; Efrizal Syofyan
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.v1i3.162

Abstract

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..
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 Kejelasan Sasaran Anggaran, Akuntansi Pertanggungjawaban, Dan Latar Belakang Pendidikan Terhadap Kinerja Manajerial Di Satuan Kerja Kementerian Perindustrian Padang Hayatul Hikmah Johan; Efrizal Syofyan
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.v1i4.175

Abstract

This study aims to 1) The extent to which the clarity of budget targets influences the management performance in the Work Unit of the Ministry of Industry of Padang. 2) The extent to which responsibility accounting influences managerial performance in the Work Unit of the Ministry of Industry, Padang. 3) The extent to which educational background influences managerial performance in the Work Unit of the Ministry of Industry of Padang and 4) The extent to which clarity of budget targets, responsibility accounting and educational background influences simultaneously on managerial performance in the Work Unit of the Ministry of Industry of Padang. In this study the design of this study is the Design of Causality. The data used are 1) primary, which is the answer to be analyzed for statistical testing purposes, 2) Secondary data, i.e. data needed to support this study were obtained from primary data, ie data obtained directly from the Work Unit of the Ministry of Industry of Padang concerning clarity budget goals, accountability accounting, educational background and managerial performance. This means that together with the variables of the clarity of budget targets, accountability accounting and education affect managerial performance in the Work Unit of the Ministry of Industry, Padang.
Pengaruh Ukuran Pemerintah, Pendapatan Per Kapita Dan Leverage Terhadap Keteraksesan Internet Financial Report Oleh Pemerintah Daerah Anugerah Akbar Anthony Putra; Efrizal Syofyan
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.v2i1.193

Abstract

This study aims to analyze 1) How does the size of the government affect the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province, 2) How does the income per capita affect the accessibility of internet financial report by the Regency / City Regional Government in the West Sumatra Province, 3) How does leverage affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province, 4) Does the size of the government, per capita income and leverage jointly affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province . The results of the study found variables of government size, per capita income and unaffected leverage on the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province
Co-Authors Abdul Rahman Jaafar Abriany Vanesha Alodia Islamey Dagna Amelia, Noli Amrini, yassirli Anshari Anshari Anugerah Akbar Anthony Putra Corry Anastasia Mahendra Des Rini Hartati Dewi Ernita Dovi Septiari Eka Septianti Laoli Ela Annisa Erly Mulyani Ermon Muh.Nur Faradina Zikra Felsi, Monica Fitra, Halkadri Fitri, Irdas Gina Havieza Elmizan Handoko, Iwan Hanifa Ramadhany Hasdi Aimon Hayatul Hikmah Johan Helmi Melda Helmy, Herlina Hendri Hendri Henri Agustin Husnil Khatimah Idris Idris Iffah Humaira Izzati, Annisa Nurul Jauriyah Shamsuddin Jheny Steffani Steffani Gusti Kesi Okta Vianti Kurnia Utami Lola Septiana Lukman, Finda Mahdi Mahdi, Mahdi Mayar Afriyenti Mulya, Dea An-nisa Try Mutia Rahmi Nadira Hilmi Israr Natashia Avelyn Nelam Sari, Oriza Sativa Nilmadesri Rosya Ninda Novita Yoza Nizam Sarkawi Noor Fareen Abdul Rahim Noveda, Dirza Novera Martilova Nurzi Sebrina Oktagiari Dwi Putri Oktarifah, Dissa Patricia Monita Malau Prita Oktavianty Puteri Putra, Sev Eka Qorirah, Nuzul Fajri Radinkha Tiara Aurelya Ranti Darwin, Ranti Ranti Dewi Fortuna Resya Aulia Ridha Yola Sastri Riri Yenita Ririn Dwi Putri Anggraini Risda Zulfia Riski Hernando Salma Taqwa Sanisah Huri Sapitri, Widia Sari, Putri Meiliza Sartika Riyanda Sufyeti Sufyeti Syamsul Amar B Tiwi Maitri Arista Tri Hastuti Komalasari Vivi Aulia Najwa Wanda Adila Winda Devila Zalmi Witta Widiya Yelma Yunita Yona Efri Yenti Yopie Kurniawan Yulhendri Yulhendri Yundari, Dini Zulhanafi ME