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All Journal Wahana Riset Akuntansi Infestasi Jurnal Riset Akuntansi Terpadu SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Inovasi Pendidikan Ekonomi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Mayar Afriyenti

Universitas Negeri Padang

Author-ID : 722254

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Harga Saham, Volume Perdagangan, dan Varian Return Terhadap Bid-Ask Spread (Studi Empiris pada Perusahaan yang Melakukan Stock Split yang Terdaftar di Bursa Efek di Asia Tenggara Tahun 2018) Doni Kurniawan; Mayar Afriyenti
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to determine the effect of stock prices, trading volume, and variance of return on the bid-ask spread in companies that do stock splits listed on stock exchanges in Southeast Asia in 2018. In this study the sampling technique used was nonprobability purposive sampling so that produced a total of 248 companies with 26 companies on the Indonesia Stock Exchange, 10 companies on the Philippines Stock Exchange, 56 companies on the Malaysia Stock Exchange, 18 companies on the Singapore Stock Exchange, 48 companies on the Thailand Stock Exchange and 90 companies on the Vietnam Stock Exchange. This study uses multiple regression methods using Eviews 10 to process data. The results of the study indicate that on the Indonesia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume has no significant negative effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Philippine Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has a positive and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Malaysia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Singapore Stock Exchange, stock prices and trading volume have a negative and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Thailand Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Vietnam Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has no significant positive effect on the bid-ask spread, variance returns have a positive and significant effect on the bid-ask spread.Keywords: Stock Price, Trading Volume, Variant Return, Bid-Ask Spread, Stock Split

Pengaruh Keandalan Akrual Terhadap Persistensi Laba dan Harga Saham: Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2010-2014 Poppy Melani Qoriza; Mayar Afriyenti
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study examine the effect of accrual reliability to earning persistence and stock price, draws on research by Richardson et al. (2005) and Lovelinez and Siti (2012). The population in this study is manufactury company listed on the Indonesia Stock Exchange (IDX) period of 2010-2014. The sample in this study is determined by purposive sampling with 71 companies. Predicted that less reliability of the accrual component, lead to lower the earnings persistence. Lower earnings persistence can not be anticipated by investors leading to security mispricing. The results confirm the prediction that some components of accruals, such as changes in operating assets and current financial liability have different earnings persistence based on the level of reliability. Changes in short-term investments are not anticipated by investors, resulting in a negative stock returns which reflects the low reliability of the accrual components on earnings.Keywords : sccrual reliability, earnings persistence, stock price

Analisis Kinerja Pemerintah Daerah Berdasarkan Informasi Finansial Dan Informasi Non-Finansial Pada Kota Solok (Studi Empiris Pada Pemerintah Daerah Kota Solok Tahun 2014-2016) Kristy Harly; Mayar Afriyenti
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

The good performance of the local government can be seen from the level of community welfare that increases from year to year, but the conditions found in reality show a declining performance but the welfare of society continues to increase. This led to the blurring of government performance in the eyes of society. Because of it, This research was conducted to analyze the performance of local government from two perspectives that is about financial information and non financial information to see whether or not the performance of government. This type of research is qualitative with population and research sample refers to social situations that include places, actors and activities around local taxes and levies. Data obtained by spreading questionnaries and conducting interviews to respondents. The data analysis technique used refers to the value for money and the effectiveness level of the respondent's answer. As a result financially the performance of the local government of Solok is very good but in terms of non-financial, government performance in the eyes of society still have not received a good appreciation for the lack of effectiveness of the implementation of governmentKeyword: financial, non financial, performance, government

Pengaruh Struktur Kepemilikan Manajerial, Profitabilitas Dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2012-2014) Diajeng Marta Ningsih; Fefri Indra Arza; Mayar Afriyenti
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

This study examine the effect of managerial ownership, profitability, and firm size on the intellectual capital performance. The population is banking company listed on the Indonesian Stock Exchange (IDX) period of 2012-2014. The sample are 29 companies. The result indicate that managerial ownership has no effect on intellectual capital performance, profitability has positive effect on intellectual capital performance, and firm size has positive effect on intellectual capital performance.Keywords: Managerial Ownership, Profitability, Firm Size, Intellectual Capital Performance

Pengaruh Intellectual Capital, Perencanaan Pajak, Dan Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan Riani Fadilah; Mayar Afriyenti
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109056

The aim of this study was to analyze the influence of intellectual capital, tax planning, enterprise risk management discloure on firm value. The data used in this study are annual reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 162 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that structural capital, tax planning, and enterprise risk management discloure has no influence on firm value and human capital also customer capital have a positive influence on firm value. The results of this study contribute to the development of knowledge related to company value, especially the importance of human capital and customer capital. For practice, this research provides input to companies in order to maximize their human capital and customer capital. Keywords: Intellectual Capital; Tax Planning; Enterprise Risk Management Disclosure; Firm Value

Analisis Pemahaman Aparatur Nagari Tentang Pajak Penghasilan (PPH) Dan Pajak Pertambahan Nilai (PPN): Studi Deskriptif pada Kabupaten Pasaman Barat Mayar Afriyenti; Charoline Cheisviyanny; Herlina Helmy
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

Law No. 6 Year 2014 about Desa (District) states that districts are given a great opportunity to manage their own governances as well as the implementation of development to improve the welfare and quality of life of district communities. Therefore, the district government should be able to apply the principle of accountability in its governance, where all the end of district governance activities must be accountable to the district community in accordance with the provisions. District Finance Management is regulated in the Peraturan Menteri Dalam Negeri (Minister of Home Affairs Regulation) No. 113 Year 2014. One of the obligations of the District is to collect and deposit collected tax to the state. Since it is still relatively a new regulation, then the treasurers’ understanding of the tax obligations is still uneven, such as Income Tax and Value Added Tax (VAT), so the treasurers need to be trained. The training activity was held for two days at the Office of the Badan Pengelolaan Keuangan Daerah (Regional Financial Management Agency) of Pasaman Barat Regency. The participants are the treasurer and staff of 19 nagari with 25 participants. At the end of training, participants were given a quizionnaire with 25 questions about tax. The result showed that there were 20 participants whose level of understanding has reached more than 50%, or it can be concluded also that 80% of participants have gained increased understanding and knowledge about Income tax and Value Added Tax (VAT).Keywords: : treasurer, income tax, value added tax

Pengaruh Agresivitas Pajak, Media Exposure, Profitabilitas, dan Sertifikat ISO 14001 terhadap Minat Pengungkapan CSR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Hotria Hotria; Mayar Afriyenti
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This study aimed to examine the effect of Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 Certification on Corporate Social Responsibility. This study was considered as a causative research. The population in this study was all companies manufacturing listed on the Stock Exchange in 2015 until 2017. The sample was determined by the purposive sampling method and obtain 44 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites, the method of analysis used is multiple regression analysis. Based on the result of multiple regresion analysis with a significance level of 5%, the result of this study conclded that: (1) Tax Aggressiveness doesn’t have a negative effect on the Corporate Social Resposibility; (2) Media Exposure have a positive effect on the Corporate Social Responsibility; (3) Profitability doesn’t have a positive effect on the Corporate Social Responsibility; (4) ISO 14001 Certification have a positive effect on the Corporate Social Responsibility. The above result, it is suggested: Researchers can the looking the other an idependent variables which affect the Corporate Social Responsibility such as certifiacation ISO 9001,market capitalization dan investor reaction.Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 certification.

Drill and Practice Sebagai Metode Pembelajaran Alternatif Untuk Mata Pelajaran Pratikum Akuntansi Manufaktur di Sekolah Menengah Kejuruan Vita Fitria Sari; Mayar Afriyenti; Ade Elsa Betavia
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This study aims to explain the readiness of teachers in teaching the subject of "manufacturing accounting practicum" in vocational high schools majoring in accounting and explaining whether drill and practice is a learning method that can be used for subjects "manufacturing accounting practices". The subject of "manufacturing accounting practicum" is a new subject taught in vocational high schools since the 2017 curriculum revision where the main competency expected from this subject is students being able to compile the financial statements of manufacturing companies. This research is classified as a descriptive study with participants as many as 35 accounting teachers in vocational high schools in West Sumatra. The results of this study indicate that the readiness of vocational high school accounting teachers in teaching manufacturing accounting practicum subjects is still limited. However, participants in this study believe that drill and practice learning is the right learning method for "manufacturing accounting practicum" subjects. Therefore there is no doubt making drill and practice as an alternative learning method for manufacturing accounting practicum subjects in vocational high schools.Keywords: drill and practice, learning method, manufacturing accounting practicum vocational teachers, vocational schools

Kepemimpinan Dalam Akuntansi: Pengintegrasian Topik Dan Pengalaman Kepemimpinan Ke Dalam Kurikulum Akuntansi Mayar Afriyenti; Fauzan Misra
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Accounting academicians and professionals have admitted that accounting graduates need other skills than accounting or bookkeeping. One of them is leadership skill. This skill is deemed important should they practice as a public accountant. This paper is aimed to elaborate that the need of leadership is one of the most crucial aspects in accounting profession, to illustrate the application of leadership in accounting profession, to integrate leadership and ethics, and to emphasize on the role of accounting educators in providing their students with relevant leadership skills. Since ethics is the heart of leadership, this paper explores how students should be provided with both ethics and leadership knowledge and skill. Accounting educators may use various modes to provide their students with leadership skill, e.g. using case studies in which students participate directly into cases or projects or by integrating certain topics on leaderships into courses. This article proposes some leadership topics that can be integrated into courses in accounting department. Keywords: leadership, accounting curricula, experience, leadership topics, ethics.

PKM Upaya Peningkatan Pemahaman Guru-Guru Akuntansi Sekolah Menengah Kejuruan Terhadap Materi Akuntansi Desa Vita Fitria Sari; Dewi Febriyani; Mayar Afriyenti
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Since the issuance of the 2013 revised curriculum in 2018 it has become a challenge for education including teachers. Teacher professionalism becomes a question in relation to the implementation of the 2013 revised 2018 curriculum. For Vocational High School teachers, for the content of vocational specialization in business and management, especially in accounting and financial institutions, there has been a change in the expertise competency section, one of the most stealing changes attention is the emergence of subjects "accounting practicum institutions / government agencies" which will be taught in class XI and XII. Government accounting is a field of accounting that has never been included in the Vocational High School curriculum, therefore accounting teachers at the Vocational High School are totally blind or unfamiliar with this field. Even though it is still in the same family with government accounting, village accounting has a different dimension to government accounting material, therefore efforts are needed to increase teacher understanding of village accounting materials. The subject "village accounting practicum" will be taught in the 2019/2020 school year for class XII. This study aims to look at teacher readiness and identify efforts that can be used in improving teacher understanding of village accounting. The results of this study indicate that the readiness of teachers in teaching subjects "village accounting practicum" is still limited even though these subjects will be taught in the 2019/2020 school year. Therefore capacity building and workshop can be used as an effort to increase the understanding of accounting teachers in village accounting materialsKeywords: capacity building, professionalism, village accounting, vocational teachers, workshop

Co-Authors Ade Elsa Betavia Agnes Dwi Santia Ahmad Imron Hidayat Aisyah Aisyah Asih Pratiwi Astra Prima Budiarti Aulia Baiyuri Avina Putri Adam Azhari Pratama Charoline Cheisiviyanny Charoline Cheisviyanny Charoline Cheisviyanny Deviani Deviani Dewi Febriyani Dewi Pebriyani Diajeng Marta Ningsih Dian Fitria Handayani Dini Fadillah Doni Kurniawan Efrizal Syofyan Erinos NR Faisal Hadi Fatimah Sa'diah Fauzan Misra Fauziah Fitri Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Gipson Guido Turnip Hanifah Mansyurah Helga Nuri Honesty Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Hotria Hotria Idris Fadhillah Iqbal Maulana Irfan Donofan Jefriyanto Jefriyanto Juriati Juriati Khoirunnisah Ritonga Kristy Harly Kuntum Ayu Fadhilah Liza Andriani M Aldy Marissa Ramdhany Mia Angelina Setiawan Moudiana Fahisa Muhammad Rizal Muharsa Farhan Mutia Wulandari Nelvirita Nelvirita Novita Anggraini Nurzi Sebrina Patriot Jaya Ayshinta Poppy Melani Qoriza Putri Salsabila Rafli Raynaldi Rahmadini Safitri Ramadhanil Hosen Ramadhian Dwi Putra Rania Isra Athalla Riani Fadilah Ridho Irmas Ferdian Ridwan Ridwan Riski Wulandari Sany Dwita Shabran Jamil Sophi Dezalinda Sophi Dezalinda Ulil Azmi Umbratul Nada Vita Fitria Sari Vita Fitria Sari Vita Fitria Sari Widia Nasmi Winda Devila Zalmi Yolandafitri Zulfia Yuni Maya Sari

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