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All Journal Wahana Riset Akuntansi Infestasi Jurnal Riset Akuntansi Terpadu SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 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
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 Efikasi Diri dan Ekspektasi Hasil terhadap Niat Mahasiswa Berkarir di Bidang Akuntansi Pemerintahan: Studi Empiris pada Mahasiswa Jurusan Akuntansi di Kota Padang Umbratul Nada; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1038

Abstract

This research examines the effect of self-efficacy and outcome expectations on students' intentions to have a career in government accounting (an empirical study of accounting majors in Padang City). The population of this study was S1 students majoring in accounting in Padang City. The sample in this research was 365 samples. Type this research is a causal research with a quantitative approach.The source of data in this research is primary data. Data collection techniques with questionnaires distributed to students. Data analysis using multiple linear regression analysis. The results showed that self-efficacy and outcome expectations have a positive effect on student intentions career in government accounting.
Public Accounting vs Private Accounting: Pengaruh Personal Branding terhadap Pilihan Karir Mahasiswa Akuntansi di Kota Padang Rania Isra Athalla; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1071

Abstract

This study means to decide the amount of impact personal branding has on career choices of accounting students in picking a profession as a public accountant or private accountant. This study utilizes Holland's career choice theory. The population of this study were S1 accounting students in Padang City and information assortment was done utilizing a survey that was conveyed straightforwardly and through g form to accounting students at 6 colleges in Padang City. Hypothesis testing utilizing logistic regression analysis. The outcomes showed that 33.5% of the personal branding variable could impact the career choice variable of accounting students while the rest was affected by different factors.
Pengaruh Pendapatan Asli Daerah, Belanja Daerah, dan Kompleksitas Pemerintahan terhadap Transparansi Informasi Keuangan Daerah Via Website Sophi Dezalinda; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1502

Abstract

The aim of this study is to offer actual data on the impact of local income, regional spending, and governmental complexity on the accessibility of regional financial data online in Indonesia. Based on the accessibility of acquiring regional financial information with three years of research observation, this study looks at the transparency of financial information on government websites in 34 Indonesian provinces. Multiple linear regression analysis was used to test this study. The research's conclusions indicate that local original income significantly improves the accessibility of regional financial data on websites. However, regional expenditure variables and government complexity have no influence on the transparency of regional financial information via the website. This result supports the signal theory, which holds that a high level of local revenue signifies that the government is successfully discharging its obligations to the community. The results of this study can be utilized by local governments to establish internal or external laws, improving the transparency of financial data on local government websites going forward.
Pengaruh Fraud Hexagon Terhadap Manajemen Laba Berdasarkan M-score yang Dimodifikasi Ramadhanil Hosen; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1616

Abstract

This research aims to examine the effect of the fraud hexagon on earnings management using a modified M-score. The modified M-score formula in this study comes from research by Narsa et al (2023) using five original ratios and four additional ratios. This research is causality research with a quantitative approach. The data in this research comes from company annual reports obtained from the Indonesian Stock Exchange website and the websites of the companies studied. This research uses a purposive sampling technique and the sample in this research consists of 39 manufacturing companies (food & beverage subsector, chemical subsector, and metals and similar subsector) in 2020-2022. To test the hypothesis, this research uses the logistic regression analysis method. The results of this research show that ineffective monitoring has a positive and significant effect on earnings management. while financial stability, change in auditor, change in director, frequent number of CEO pictures, and projects with government have no effect on earnings management.
Pengelolaan Keuangan Dan Digital Marketing: Strategi Meningkatkan Perekonomian Nagari Bayua Kecamatan Tanjung Raya Kabupaten Agam Helga Nuri Honesty; Astra Prima Budiarti; Jefriyanto Jefriyanto; Fiola Finomia Honesty; Mayar Afriyenti; Hari Setia Putra
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i2.8827

Abstract

Volume penjualan UMKM Nagari Bayua masih terbilang sangat kecil. Pelaku UMKM belum bisa menyatakan kos dan laba yang mereka peroleh. Mereka hanya menghitung jumlah penjualan dan pengeluaran. Belum ada pemisahan antara aset usaha dengan aset pribadi. Disisi lain, kurangnya volume penjualan dan laba UMKM Nagari Bayua disebabkan oleh kurangnya promosi (marketing). Oleh karena itu, UMKM membutuhkan pemahaman pengelolaan keuangan yang baik dan workshop pemanfaatan teknologi informasi dalam bentuk digital marketing. Metode yang digunakan dalam PKM ini adalah memberikan pelatihan kepada UMKM Nagari Bayua dengan dua pendekatan: (1)metode ceramah dan diskusi, (2) metode demonstrasi. Pemberian pelatihan mengenai pengelolaan keuangan terkait akuntansi diberikan dengan tujuan pelaku UMKM dapat merencanakan target-target keuangan usaha kedepannya dan pelatihan digital marketing dengan tujuan pengembangan usaha berbasis teknologi pada UMKM. Hasil dari kegiatan ini menunjukkan bahwa pelatihan yang diikuti oleh peserta telah memberikan peningkatan penambahan pemahaman bagi peserta pelatihan sebesar 83,75% dari yang sebelumnya hanya 47%.
Pengaruh Struktur Modal, Ukuran Perusahaan, Inflasi, dan Suku Bunga terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Nurul Hidayah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2983

Abstract

Inflation, interest rates, firm size, and capital structure are the variables that this research intends to analyze. Quantitative research with an emphasis on causation characterizes this investigation. Companies listed on the Indonesia Stock Exchange (IDX) in the manufacturing Industry during 2021–2023 make up the population of this study. A purposive sampling technique was used to determine the sample, and 75 companies were obtained as samples. Multiple regression analysis in SPSS 20 was the statistical method employed in this research. Return on Assets (ROA) is a metric used to calculate financial performance. To account for the present macroeconomic dynamics, this study adds something new by substituting inflation and interest rates for liquidity and sales growth, two variables that have been utilized in earlier research. Results from this study's simultaneous testing demonstrate that independent variables have an effect on the dependent variable at the same time. Having said that, there is a partial positive impact on financial performance from two of the four independent variable measurements capital structure and company size and a partial negative effect from inflation and interest rate variables.
Pengaruh Karakteristik Risk Committee terhadap Financial Stability: Studi pada Bank Umum di Indonesia yang Terdaftar di Bursa Efek Indonesia Nabila Indah Azhari; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3068

Abstract

This study aims to examine the effect of Risk Committee Characteristic on Finansial Stability (study on public banking companies in Indonesia listed on the Indonesia Stock Exchange for 2019-2023 period). The population of this research is public banking companies in Indonesia listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample was determined using purposive sampling technique and then resulted in 46 public banking companies as samples. The source of data in this research is secondary data from banking annual and GCG reports. Data analysis using multiple linier regression analysis, using the SPSS version 26 program. Finansial stability as the dependent variable are measured by z-score. The characteristics of the risk committee (RC) used in this research are the RC size, RC activity, RC expertise, and RC independence. This study is equipped with a control variable, namely bank size and leverage. The result showed that the characteristics of the risk committee and bank size has no effect on the finansial stability of public banking in Indonesia listed on the Indonesian Stock Exchange, mean while leverage has a positive effect on finansial stability of public banking listed on the Indonesia Stock Exchange.
Pengaruh Kinerja Enviromental Social and Governance (ESG) dan Kepemilikan Manajerial Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2022-2024 Widia Afriana; Mayar Afriyenti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12889

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari kinerja environmental social and governance (ESG) dan kepemilikan Manajerial terhadap financial distress. Metode pengambilan sampel pada penelitian ini menggunakan metode purposive sumpling, sehingga diperoleh sebanyak 40 perusahaan manufaktur yang terdaftar di BEI tahun 2022-2024 yang menjadi sampel dengan total 120 sampel penelitian. Penelitian ini menggunakan analisis regresi data panel dan melakukan pengujian model dengan menggunakan software Eviews 12. Hasil penelitian ini menunjukkan bahwa kinerja ESG memiliki pengaruh positif dan signifikan terhadap financial distress. Temuan ini mengindikasikan bahwa investasi ESG di sektor manufaktur Indonesia masih dipandang sebagai biaya yang menguras likuiditas perusahaan, bukan sebagai investasi strategis. Sementara itu, kepemilikan manajerial tidak berdampak signifikan terhadap kesulitan keuangan karena proporsi kepemilikan manajerial yang rendah dan dominasi pemegang saham pengendali, yang membatasi peran manajer dalam mitigasi risiko. Temuan ini menekankan bahwa implementasi ESG di pasar negara berkembang berisiko mengganggu stabilitas keuangan jika tidak diimbangi dengan arus kas internal yang kuat dan mekanisme tata kelola internal saat ini tidak efektif dalam mengurangi risiko financial distress di Indonesia.
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 Nabila Indah Azhari Nelvirita Nelvirita Novita Anggraini Nurul Hidayah 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 Siswahyudianto Sophi Dezalinda Sophi Dezalinda Umbratul Nada Vita Fitria Sari Vita Fitria Sari Vita Fitria Sari Widia Afriana Widia Nasmi Winda Devila Zalmi Yolandafitri Zulfia Yuni Maya Sari