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<![CDATA[PENGUATAN PENGELOLAAN KEUANGAN DAN SUMBER DAYA MANUSIA BADAN USAHA MILIK NAGARI (BUMNAG) DI NAGARI TALANG BABUNGO, KAB. SOLOK ]]>
<![CDATA[Dian Fitria Handayani]]>;
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Yolandafitri Zulfia]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v6i4.12127
<![CDATA[ABSTRAKBadan Usaha Milik Nagari/Desa (BUMNag) di Nagari (Desa) Talang Babungo, Kecamatan Gumanti, Kabupaten Solok Sumatera Barat merupakan salah satu BUMNag yang dalam proses mengambangkan potensi geowisata Pincuran Puti. Dalam pengembangannya BUMNag Talang Babungo belum mampu membuat dan melaporkan keuangan Nagari sesuai dengan pedoman pelaporan keuangan berdasarkan ketentuan yang berlaku. Tujuan kegiatan ini untuk membantu pengelola/pengurus BUMNag Talang Babungo dalam menyusun laporan Keuangan sesuai dengan SAK ETAP. Metode yang digunakan adalah memberikan pelatihan, dan pendampingan dalam penyusunan Laporan Keuangan berdasarkan SAK ETAP dan Implementasi langsung penyusunan Laporan Keuangan menggunakan Excel. Tahapan akhir dari kegiatan ini melakukan evaluasi. Berdasarkan hasil pengamatan dan evaluasi selama Kegiatan, terjadi peningkatan pemahaman pengelola BUMNag dalam melakukan penyusunan Laporan Keuangan BUMNag. Kata kunci: laporan keungan; BUMDes; sumber daya manusia. ABSTRACTThe Nagari/Village Owned Enterprise (BUMNag) in Nagari (Village) Talang Babungo, Gumanti District, Solok Regency, West Sumatra is one of the BUMNag which is in the process of developing Pincuran Puti's geotourism potential. In its development BUMNag Talang Babungo has not been able to prepare and report Nagari finances in accordance with financial reporting guidelines based on applicable regulations. The purpose of this activity is to assist the manager/administrator of BUMNag Talang Babungo in compiling financial reports in accordance with SAK ETAP. The method used is to provide training and assistance in the preparation of Financial Statements based on SAK ETAP and direct implementation of the preparation of Financial Statements using Excel. The final stage of this activity is to evaluate. Based on the results of observations and evaluations during the Activity, there was an increase in the understanding of BUMNag managers in preparing BUMNag Financial Reports. keywords: financial statement; BUMDes; human resources.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Komisaris Independen, Financial Distress terhadap Pengungkapan Sukarela ]]>
<![CDATA[Asih Pratiwi]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.472
<![CDATA[This study aims to examine the effect of Managerial Ownership, Independent Commissioner, Financial Distress on Voluntary Disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a total sample of 170 samples using purposive sampling method. The analysis was performed using multiple linear regression models. The results of this study indicate that: (1) Managerial Ownership has a negative and insignificant effect on the structure of Voluntary Disclosure (2). Independent Commissioner has a negative and significant effect on Voluntary Disclosure (3) Financial Distress has a positive and significant effect on Voluntary Disclosure.]]>
<![CDATA[Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir ]]>
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i1.8979
<![CDATA[It is a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental approach, this study examines the effect of job label, the primary role of internal auditors and career prospect toward the willingness of job applicants to apply the internal auditor position. Two experiments were conducted to answer the research questions with the design of each 1x2 and 2x2 between-subjects. The results of the study indicated that the willingness of job applicants was higher if the job was labeled with an accountant than labeled as internal auditor. These findings indicated that not only candidates with work experience were reluctant to apply for the position of internal auditors, but also from fresh graduates applicants. The applicant's willingness is higher if the primary role of internal audit department is more directed as a provider of consulting services than its conventional role as an assurance function. The applicant's willingness is higher when the accomplished staff will be promoted to a higher position outside the internal audit department than to be one of the leaders within the internal audit department. These findings suggest that organizations should design internal audit departments more precisely to support effective organization governance.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah, Belanja Daerah dan Kompleksitas Pemerintahan Terhadap Transparansi Informasi Keuangan Daerah Via Website ]]>
<![CDATA[Sophi Dezalinda]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi ]]>
Publisher : <![CDATA[LPPM UBP ]]>
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DOI: 10.36805/akuntansi.v8i1.4757
<![CDATA[This study aims to provide empirical evidence of the effect of regional original income, regional spending and government complexity on the transparency of regional financial information via websites in Indonesia. This study examines the transparency of financial information on the websites of 84 provincial governments in Indonesia based on the availability and accessibility of this information. This study was tested using 2 methods, namely the regression method for availability and the multiple regression method for the accessibility of financial information on the provincial government website. According to the findings of this study, regional own-source revenues have a beneficial and sizeable impact on financial transparency. Meanwhile, regional spending and government complexity have no effect on the transparency of the regional financial data website. The findings of this study reinforce the agency theory, namely that high local revenue indicates the government's success in carrying out its duties and responsibilities to the community. This research can help the government by providing quantitative empirical evidence about the effect of local original income on the transparency of regional financial information through websites, thereby enabling the government to be more open with other financial information.]]>
<![CDATA[Potensi Pendapatan Retribusi Parkir: Dari Sudut Pandang Juru Parkir Liar ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Charoline Cheisiviyanny]]>;
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.625
<![CDATA[This research is based on the loss of parking retribution which is quite large in the city of Padang. The purpose of this research is to see the potential retribution generated and the fairness received by parking attendants for parking activities in Padang City, especially in West Padang District. The type of research conducted is descriptive qualitative exploratory. This research method uses primary data and uses observation, interview and documentation techniques in collecting research data. Data analysis in this study using data triangulation. The sample in this study was a parking attendant in West Padang District. The results of this study found that West Padang District has the potential for parking fees of 44% of the set target, if all income and deposits are given to the Padang City Parking Unit. In this study also found that not all parking attendants feel fair with the income they receive.]]>
<![CDATA[Struktur Kepemilikan Berpengaruh pada Kualitas Pelaporan Keuangan? ]]>
<![CDATA[Kuntum Ayu Fadhilah]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.653
<![CDATA[This research aims to analyze the effect managerial ownership, and institutional ownership on financial reporting quality. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector transportation, utilities, and infrastructure sectors listed on the Indonesian Stock Exchange 2018-2020. Using purposive sampling method we obtained by 150 sample from 50 companies conducted observations from 2018 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership has a positive and significant effect on financial reporting quality and institutional ownership has a positive and significant effect on financial reporting quality.]]>
<![CDATA[Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa: Studi Empiris pada Nagari di Kabupaten Tanah Datar ]]>
<![CDATA[Moudiana Fahisa]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.694
<![CDATA[This study aims to determine the effect of accountability, transparency and community participation on the management of village funds (Empirical Study on Nagari in Tanah Datar Regency). The population used in this study were 75 nagari in Tanah Datar Regency, totaling 600 nagari apparatus. The sampling technique used purposive sampling method. In determining the number of samples using the Issac and Michael formulas, 234 nagari apparatus were obtained. This type of research is quantitative research. The source of data in this study is primary data by distributing questionnaires to village officials in Tanah Datar Regency. Data analysis used multiple linear regression analysis. The results of this study indicate that accountability, transparency and community participation have a positive and significant effect on the management of village funds.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Budaya Organisasi terhadap Pencegahan Kecurangan Pengelolaan Dana BLT pada Masa Pandemic Covid-19 ]]>
<![CDATA[Ahmad Imron Hidayat]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.817
<![CDATA[This study aims to prove and analyze the effect of human resource competence and organizational culture on the prevention of fraud in the management of BLT funds during the Covid 19 Pandemic in Padang City. In this study, a sample of 208 respondents were officers who distributed BLT funds to beneficiary communities who had been registered by related parties. The process of collecting data and information is done by distributing questionnaires. The process is carried out through field observations involving researchers directly. The data analysis method used is OLS multiple regression analysis and t-statistical testing. Based on the results of hypothesis testing, it was found that human resource competence and organizational culture had a positive effect on preventing fraud in the management of BLT funds during the Covid 19 pandemic.]]>
<![CDATA[Analisis Perbedaan Tingkat Kebangkrutan Menggunakan Metode Altman Z-Score dan S-Score Springate pada Perusahaan Pariwisata Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[Hanifah Mansyurah]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i4.819
<![CDATA[The purpose of this study is to determine the difference in bankruptcy rates in tourism companies before and during the Covid-19 pandemic.The results showed that there were different results in predicting bankruptcy before and after the pandemic. The results of this study indicate the potential for financial distress using Altman's Z"-Score method that in 2018 there were 11 companies experiencing financial distress, 2 companies in the gray area, and 2 non-financial distress companies. In 2019 there were 10 companies experiencing financial distress, 3 companies in the gray area, and 2 non-financial distress companies. In 2020 there are 8 companies experiencing8 companies experiencing the gray area and 4 non-financial distress companies. In 2021 there are 10 companies experiencing financial distress, 1 company in the gray area, and 4 non-financial distress companies. Potential financial distress using the Springate S-Score method that in 2018 there were 11 companies experiencing financial distress and 4 non-financial distress companies. In 2019 there were 11 companies experiencing financial distress and 4 non-financial distress companies. In 2020 14 companies were experiencing financial distress, and 1 was in the non-financial distress category. In 2021 there are 15 companies experiencing financial distress and no companies in the non-financial distress category. This potential financial distress is a signal of self-quality that the company informs external parties which is useful in making future decisions.]]>
<![CDATA[Pengaruh Audit Internal dan Good Corporate Governance terhadap Kinerja Keuangan Perbankan ]]>
<![CDATA[Khoirunnisah Ritonga]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i4.899
<![CDATA[The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of banking in Indonesia. The data used in this study are annual reports of banking listed on the Indonesian Stock Exchange (BEI) in the period 2018-2021. The method of taking data samples using purposive sampling method. Based on this method, a sample of 108 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a negative and no significant effect on financial performance, the board of commissioners has a negative and no significant effect on financial performance, the board of directors has a negative and no significant effect on financial performance, the audit committee has a negative and no significant effect on financial performance.]]>
