Article Per Year (5 Year)
p-Index From 2020 - 2025
5.139
P-Index
This Author published in this journals
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

Published : 74 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 74 Documents
Search

 4   5   6   7   8 
PENGARUH FASILITAS BELAJAR DI RUMAH , MINAT BELAJAR DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI Risda Zulfia; Efrizal Syofyan
Jurnal Kajian Pendidikan Ekonomi Vol 2, No 1 (2015): Jurnal Kajian Pendidikan Ekonomi
Publisher : Program Magister Pendidikan Ekonomi (S2)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.991 KB)

Abstract

The purpose of this research is recognizing the effects of learning facility at home, the willing ness and motivation of learning to the learning output of accountancy computer on the eleventh students of SMK in Agam regency directly even indirectly.The population of this research is all economic students in amounts of 228 students. The sample of this research is 70 students. The method of sampling was done by using proportionated random sampling. The data collection was done by filling in questionaire. The data analysis used “Parth Analysis”. The data processing was done by using spss.17.0 version.The resolt of this research that there was significant effects, among (1) learning facility at home to learning motivation,(2) learning facility at home to learning out put,(3) The willing ness of learning to learning out put,(4) The learning motivation to learning out put,(5) In general the amount of effect was known 48,53 % directly or indirectly mean while 41,47 % of the total was influenced by other factors which was not done on this research.   Key words: Learning Out Put , Learning Motivation , Willingness of Learning and Learning Facility at  Home. 
PENGARUH PENGELOLAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA PADANG Anshari Anshari; Efrizal Syofyan
Jurnal Riset Manajemen Bisnis dan Publik Vol 4, No 1 (2016): Jurnal Riset Manajemen Bisnis dan Publik
Publisher : Program Studi Magister Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.621 KB)

Abstract

The purposeof this researchis to find out the influence of asset management  of  Governmentof Padang, its impact on quality offinancial report of the Governmentof Padang. The conclusion are Inventory of assets, legal audit assessment of assets and supervision  have positivly and significant impacton the quality offinancial report ofthe Governmentof Padang. Keyword: assets management, inventory, legal audit, assessment, controlling, quality of financial report.
PENGARUH PERILAKU KEPEMIMPINAN, LINGKUNGAN KERJA FISIK DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI BADAN KEPEGAWAIAN DAERAH KOTA PAYAKUMBUH Yopie Kurniawan; Efrizal Syofyan
Jurnal Riset Manajemen Bisnis dan Publik Vol 2, No 3 (2014): Jurnal Riset Manajemen Bisnis dan Publik
Publisher : Program Studi Magister Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.62 KB)

Abstract

Tujuan penelitian ini adalah untuk menganalisis : 1) Pengaruh Perilaku Kepemimpinan terhadap lingkungan kerja fisik, 2) Pengaruh Perilaku Kepemimpinan terhadap iklim organisasi, 3) Pengaruh lingkungan kerja fisik terhadap iklim organisasi, 4) Pengaruh Perilaku Kepemimpinan terhadap kinerja pegawai, 5) Pengaruh lingkungan kerja fisik terhadap kinerja pegawai, 6) Pengaruh iklim organisasi terhadap kinerja pegawai. Hasil penelitian ini menemukan bahwa : 1) Perilaku kepemimpinan berpengaruh signifikan terhadap lingkungan kerja fisik. Semakin baik perilaku kepemimpinan dalam menerapkan atribut kepemimpinnanya tentunya akan membuat lingkungan kerja fisik menjadi baik, 2) Perilaku kepemimpinan berpengaruh signifikan terhadap iklim organisasi. Semakin baik perilaku kepemimpinan tentu akan membentuk iklim organisasi menjadi lebih baik, 3) Lingkungan kerja fisik berpengaruh signifikan terhadap iklim organisasi. Semakin baik lingkungan kerja fisik tentunya akan menciptakan iklim organisasi yang baik, 4) Perilaku kepemimpinan berpengaruh signifikan terhadap kinerja pegawai. Semakin baik pimpinan dalam melaksanakan fungsinya tentunya akan meningkatkan kinerja pegawai, 5) Lingkungan kerja fisik berpengaruh signifikan positif terhadap kinerja pegawai. Semakin baik lingkungan kerja fisik yang ditasakan oleh pegawai tentunya akan meningkatkan kinerja pegawai dalam melaksanakan tugasnya sehari-hari, 6) Iklim organisasi berpengaruh signifikan terhadap kinerja pegawai. Semakin baik iklim organisasi tentunya akan meningkatkan kinerja pegawai dalam melaksanakan tugasnya sehari-hari   Kata Kunci : Perilaku Kepemimpinan, Lingkungan Kerja Fisik, Iklim Organisasi, Kinerja Pegawai
The Role of Leadership Style on Evaluation Fairness Efrizal Syofyan; Dovi Septiari; Riski Hernando
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p94-108

Abstract

This study examines the effect of consideration of leadership style on evaluation fairness mediated by a combination of financial and non-financial performance measurements and levers of control. This study takes a population of employees who work at companies in the service, trade, and manufacturing sectors. The research location was conducted in the satellite area of Jakarta (Jabodetabek). We used a questionnaire distributed to respondents using the hand delivery systems technique. The data were analyzed and processed using structural equation modeling - partial least square (SEM-PLS) with the Warp-PLS software 3.0. This study shows that managers who use a consideration of leadership style directly affect the fairness of evaluation within the company. This study also shows that this relationship can be mediated by a combination of financial, non-financial performance measures and levers of control. Although, on a partial mediation basis. This research focuses on the relationship between the influence of leadership style consideration on evaluation justice. This study also looks at the role of mediation by a combination of financial, non-financial performance measurement and levers of control, namely: objective diagnostic, interactive objective, subjective diagnostic, and interactive subjective.
Pengaruh Pengalaman Kerja, Akuntabilitas dan Tekanan Waktu terhadap Kualitas Audit Internal: Studi Empiris pada Perusahaan BUMN dan BUMS di Kota Padang Patricia Monita Malau; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.555

Abstract

This study aims to determine the effect of work experience, accountability and time pressure on the quality of internal audits in BUMN and BUMS companies in Padang City. The sampling technique in this study used purposive sampling method. Based on certain criteria. Obtained a sample of 45 respondents. The statistical method used is multiple linear regression. The results showed that the contribution of the independent variable was only 10.3% of the dependent variable. The result of hypothesis testing is that t is small from t table so that work experience, accountability and time pressure have no significant effect on the quality of internal audits in BUMN and BUMS companies in Padang City. For further researchers, it is recommended to use different variables and expand the research sample.
PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL Efrizal Syofyan; Riski Hernando
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.912 KB) | DOI: 10.24034/j25485024.y2021.v5.i4.5051

Abstract

Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas.
Corruption from Fraud Theory Perspective Efrizal Syofyan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 2 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i2.2955

Abstract

This study aims to analyze the corruption phenomena from a fraud theory perspective. Primarily, we examine the effect of greed, opportunity, need, and Capability on corruption behavior. The sample of this study was 31 corrupt inmates in the Padang II-A prison in Indonesia. The results showed that greed and opportunity affect corruption. But we found that need and Capability did not affect the corruption. This finding implies the body of knowledge that fraud theory may explain the corruption phenomena. This study also has a contribution to the regulators and government.
Influence of Growth Need Strength on the Relationship between Overall Life Satisfaction and Job Satisfaction for Medical Service Quality and Delivery Nizam Sarkawi; Abdul Rahman Jaafar; Jauriyah Shamsuddin; Noor Fareen Abdul Rahim; Efrizal Syofyan
International Journal of Supply Chain Management Vol 8, No 4 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is to determine the influence of Growth Need Strength [GNS] between overall life satisfaction and job satisfaction among SRN’s. Data were collected through survey using questionnaire. This study employed stratified random sampling involving a total of 390 nurses at selected general hospitals. The finding of the study contributes in the specific area of literature, theory and also in research design. The results of this study suggest that the GNS as moderator have played significant important role between overall life satisfaction and job satisfaction. It is also to improve medical service quality and delivery in order to provide a much better conducive working environment by incorporating policies that can improve job satisfaction.
Pengaruh Penerapan Anggaran Berbasis Kinerja dan Penerapan Good Governance terhadap Akuntabilitas Kinerja Instansi Pemerintah Nadira Hilmi Israr; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.550

Abstract

The study aims to determine the effect of performance-based budgeting implementation and good governance implementation on the government performance accountability. The type of research used in this study is quantitative by using multiple linear regression with SPSS 25. The research result from regression analysis, performance-based budgeting implementation and good governance implementation had positive effect on the government performance accountability. In line with there was R2of 0,509 or 50,9%. It meant the contribution from performance-based budgeting implementation and good governance implementation reflected the government performance accountability of 49,1% while the rest of 49,1% was explained by other variables outside the research.
Pengaruh Pengungkapan Sustainability Report dan Intensitas Modal terhadap Profitabilitas: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Radinkha Tiara Aurelya; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.602

Abstract

This study aims to determine the effect of sustainability report disclosure and capital intensity on profitability. The population on this research is several manufacturing company listed on Indonesian Stock Exchange start from 2016-2020. This study used secondary data. The sampling technique used purposive sampling method with 105 firm as the sample during 5 years period. Using panel data regression analysis as data analysis technique on this research. The result showed that capital intensity had an effect on firm profitability. Meanwhile, sustainability report disclosure has no effect on firm profitability.
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