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Fefri Indra Arza
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Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
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INDONESIA
Jurnal Eksplorasi Akuntansi (JEA)
Published by Universitas Negeri Padang
ISSN : -     EISSN : 26563649     DOI : https://doi.org/10.24036/jea.v2i4.291
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x setahun pada bulan Februari, Mei, Agustus, dan November. Topik penelitian yang dapat dipublikasikan pada Jurnal Eksplorasi Akuntansi (JEA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah 8. Pendidikan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 715 Documents
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Analisis Efek Ratcheting Pada Pendapatan Asli Daerah Terhadap Belanja Daerah di Kabupaten/ Kota di Provinsi Sumatera Barat, Riau dan Jambi Tahun 2015-2018 Chaterine Anjeli; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.296

Abstract

Knowing the effect of local revenue on regional expenditures and knowing the effect of ratcheting on the relationship between local revenue and regional expenditures for district/city governments in West Sumatra, Riau and Jambi are the objectives of this study. The population in this study were districts/cities in West Sumatra, Riau and Jambi which consisted of 19 districts/cities, districts/cities in West Sumatra 12 districts/cities in Riau and consisted of 11 districts/cities in Jambi in 2015-2018. Multiple regression method with SPSS software used in this study. The results of this research are, firstly, it shows that the local original income variable has a significant positive effect on regional spending, while the ratcheting effect variable as moderating weakens the relationship between regional original income and regional spending.
Pengaruh Pengetahuan Akuntansi Dan Skala Usaha Mikro Kecil Dan Menengah Terhadap Penyusunan Laporan Keuangan SAK EMKM Ibnu Satiya; Nurzi Sebrina; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.297

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan akuntansi dan skala usaha terhadap Penyusunan laporan keuangan SAK EMKM. Data yang digunakan dalam penelitian adalah data primer. Metode pengambilan sampel menggunakan metode Rumus Slovin. Berdasarkan metode pengambilan diperoleh sampel sebanyak 55 UMKM. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh pada Penyusunan laporan keuangan SAK EMKM, sedangkan skala usaha tidak memberikan pengaruh
Pengaruh Financial Distress, Leverage, dan Profitabilitas Terhadap Konservatisme Akuntansi Iddha Wahyu Dwi Putra; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.299

Abstract

This study aims to prove empirically the effect of financial distress, leverage and profitability on accounting conservatism. The sample selection in this study used a purposive sampling method with various criteria according to the objectives of the study. The total samples used as research objects in this study were 60 manufacturing companies. The data analysis used in this research is descriptive statistics using logistic regression analysis techniques. The results of this study can prove that financial distress has no effect on accounting conservatism. A regression coefficient of -0.171 of one unit will reduce accounting conservatism by 0.171 units. The significance value (sig) of 0.389> greater than 0.05, it can be concluded that the hypothesis H1 is rejected. In addition, this study can also prove empirically that leverage has a positive effect on accounting conservatism with a sig value of 0.026 <0.05. Then it can be concluded that the H2 Hypothesis is Accepted. Meanwhile, the profitability variable has an effect on accounting conservatism with a significance value (sig) of 0.022 less than 0.05. So it can be concluded that the H3 Hypothesis is Accepted. Suggestions for further research are expected to increase the number of research samples and also the year of observation. Can also use other variables that are used to measure accounting conservatism. While the overall contribution in this study was 5.7% while 94.3% was influenced by other factors or other variables not included in this study.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Wahyu Ningsih; Fefri Indra Arza; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.300

Abstract

This research purposed to analyse accountability of fund allocation management and gave understanding about accountability in 4 (four) villages at Sawahlunto city, West Sumatra. In order to know about how fund allocation management in that village at Sawahlunto city can be begun from strategy, action and responsibility step. This research used interpretive qualitative approach by using semi structured interview with relevant informant: village’s chairman, village’s treasurer, BPD and the society which was chosen in every village to achieve the triangulation data. The technique of collecting the data which the researcher used here was observation, semi structured interview and analytic documentation. In the strategy step, fund allocation program showed that it has done about construct society participative concept with proved in participative and responsive principle which had reached 80%, however in the transparency aspect, there is a village did not know yet about information in the strategy side. In the action step, fund allocation program in 4 (four) villages have applied participative, transparency and accountability principle. Whereas in the responsibility step, fund allocation has applied accountability principle along with implementation in the field which showed that money that was used has been accounted in a physical scale as well as administration not perfect yet. The result showed that 4 (four) villages have applied the accountability principle of fund allocation management
Pengaruh Audit Operasional, Pengendalian Internal, Dan Good Clinical Governance Terhadap Efektivitas Pelayanan Kesehatan Pasien Bpjs Di Rumah Sakit Winda Riyasari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.301

Abstract

This study aims to prove that the effect of operational audits, good internal and clinical governance in hospitals has an effect on the health services of goverment of public health patients in hospitals. The sample selection in this research used purposive sampling method with various criteria according to the research objectives. The total sample used as the object of research in this study is the desire of 15 hospitals in Padang city with the category of government-owned or private hospitals. The data analysis technique used in this study was a questionnaire that was designed according to the variables used in this study. The results of this study can prove that the audit has a positive effect on the health of goverment of public health patients in the hospital. With the results of the sig value 0.001 <0.05, and the t-count value of 3.366> t-t table 1.992, it can be concluded that the hypothesis H1 is accepted. In addition, this study can also prove empirically that good clinical governance has a positive effect on the health of goverment of public health patients in the hospital with a sig value of 0.002 <0.05 with a value of t-count 3.162> t-t table 1.992. So it can be concluded that the hypothesis H3 is accepted, while the internal control variable has no effect on the influence of goverment of public health patient health services in the hospital. it can be concluded that the hypothesis H2 is rejected. Suggestions for further research are expected to increase the number of research samples and also the year of observation. Can also use other variables that are used to measure the effectiveness of BPJS patient health services in the hospital.
PKM Literasi Keuangan Melalui Pelatihan Trading Saham Syariah Pada Guru-Guru MGMP Akuntansi dan Ekonomi SMA Se-Kota Pariaman Erly Mulyani; Halkadri Fitra; Salma Taqwa; Henri Agustin; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.303

Abstract

This community service aims to increase partner literacy about Islamic stock trading. Partners in this service are MGMP accounting and economics teachers in SMA Pariaman City. This community service provides training, discussion, practice and monitoring to partners. There were 25 participants who took part in this activity. After the training, the participants were able to make transactions in the capital market. This can be seen from the activities of the participants who directly buy and sell Islamic shares using the POST PRO application.
PKM Usaha Dendeng Rinuak di KUB Dapur 21 Kenagarian Lubuk Basung Melalui Pelatihan Penyusunan Harga Pokok Produksi Dengan Metode Job Order Costing dan Inovasi Produk Makanan Halmawati Halmawati; Lucy Fridayati; Al Rafni
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.304

Abstract

This community service activity is motivated by the problems faced by partners, namely the rinuak business of the SME Joint Business Group Dapur 21, which is a partner group, namely economically active communities engaged in the production of traditional food based on local resources. In running their business, they are constrained by the lack of knowledge in terms of preparing the Cost of Products where many costs are needed in the production process but are not included in the calculation of product costs, especially those related to Labor Costs and Overhead Costs. Besides that, the products produced are less innovative both from the taste point of view (taste, external appearance and product processing processes which tend to be unvaried and conventional. This causes the determination of the selling price not to be in accordance with what it should be and the product quality is less developed. In addition, the impact of Covig 19 makes entrepreneurs getting worse so they need motivation so they are able to get through and survive this condition
Pengaruh Manajemen Laba Dan Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Ilham Aulia Hendra; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.305

Abstract

This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 2014-2018. The type of this research is associative. The population in this study were all consumer good companies listed on the Indonesia Stock Exchange in 2014-2018, and the sample was determined using the purposive sampling method, with 16 sample from 57 consumer good companies. Multiple reggression was used to analysis the data. The result shows that earning management have a negative effect on corporate value. Tax planning have a negative effect on corporate value. Good Corporate Governance cannot moderate the relationship between earning management and tax planning to corporate value.
Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Motivasi Kerja Sebagai Variabel Pemoderasi Iqbal Maulana; Henri Agustin; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.306

Abstract

This study is a study that examines the effect of budget participation on managerial performance with work motivation as a moderating variable in public sector organizations in the Regional Work Units (SKPD) of Pesisir Selatan Regency at 2020. This study used a questionnaire survey method that was distributed to SKPD officials. The sampling technique was purposive sampling method. The data analysis technique uses the Moderated Regression Analysis (MRA) method. The results showed that: 1). Budget participation has a negative effect on managerial performance, 2). Pursuing motivation strengthens the effect of budget participation on managerial performance
Pengaruh Kualitas Akrual Dan Risiko Pasar Terhadap Sinkronitas Harga Saham Laila Fitri; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.307

Abstract

Examine the effect of accrual quality and market risk which is considered as company-specific information on stock price synchronicity. The data used in this study are secondary data on the financial statements and share prices of LQ45 companies in the 2016-2018 period. The data sampling method used was purposive sampling method based on certain criteria. In this study, a sample of 24 companies was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The results prove that the quality of accruals has no significant effect on stock price synchronicity and market risk has a negative and significant effect on stock price synchronicity

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