Jurnal Eksplorasi Akuntansi (JEA)
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.
Articles
715 Documents
<![CDATA[Pengaruh Pandemi Covid-19 dan Karakteristik Perusahaan terhadap Manajemen Laba Akrual ]]>
<![CDATA[Bahrun Nafis]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v5i1.616
<![CDATA[This study aims to analyze the effect of the Covid-19 pandemic and company characteristics on accrual earnings management. Accrual earnings management is the dependent variable in this study as measured by absolute discretionary accruals using the Modified Jones Model by Dechow (1995). The Covid-19 pandemic is an independent variable in this study measured by a dummy variable that takes 1 if the observation period of the pandemic is 2020, and 0 otherwise. Company characteristics are independent variables which in this study are represented by profitability as measured by ROA, leverage as measured by DER, and firm size as measured by the natural logarithm of total assets. The population of this study were companies that were heavily affected by the Covid-19 pandemic, the tourism, restaurant and hotel sectors and the retail sector which were listed on the Indonesia Stock Exchange in 2019-2020 using the sampling method, namely the purposive sampling technique so that the final sample of this study was 57 companies. The analysis technique used is multiple linear analysis techniques. Overall, the results of this study indicate that the Covid-19 pandemic has no effect on accrual earnings management. The characteristics of the company, namely profitability and company size also have no effect on accrual earnings management, and leverage has a positive effect on accrual earnings management.]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance dan Investment Opportunity Set (IOS) terhadap Nilai Perusahaan dengan Kualitas Laba Sebagai Variabel Mediasi ]]>
<![CDATA[Nilam Eka Putri]]>;
<![CDATA[Erly Mulyani]]>
<![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.v5i1.621
<![CDATA[The purpose of this study was to determine the direct effect of corporate governance mechanism (managerial owners and institutional owners) and investment opportunity set (IOS) on firm value and the indirect effect through earnings quality as a mediating variable. The sample used is 10 state-owned companies registered on the Indonesian stock exchange during the period 2016-2020. This study used SEM-PLS analysis technique to analyze the data. The results of this study show that managerial ownership, institutional ownership and investment opportunity set (IOS) have no significant effect on earnings quality directly. Meanwhile, there are significant effect on managerial ownership, institutional ownership, investment opportunity set (IOS) and earnings quality to firm value. The result also shows that earnings quality as mediating variable is not able to mediate the relationship between managerial ownership, institutional ownership, investment opportunity set (IOS) and firm value.]]>
<![CDATA[Studi Kualitatif Penggunaan QRIS (Quick Respond Indonesian Standard) dalam Pemungutan ZIS (Zakat, Infaq, dan Shadaqah) ]]>
<![CDATA[Gilang Rizaldi]]>;
<![CDATA[Henri Agustin]]>
<![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.v5i1.631
<![CDATA[Research has been carried out on the use of the Indonesian Quick Response Code system as a means to facilitate the collection of zakat, infaq, and alms activities at several mosques in the city of Padang. This study uses a qualitative research method with a descriptive approach. The object of this research is the Indonesian Quick Response Code payment system, while the research subject is the welfare board or mosque general treasurer who plays an important role in implementing the Indonesian Quick Response Code payment system. The methods used in data collection are the interview method and the documentation method. Based on research data, the effectiveness of the basis for using the Indonesian Quick Response Code in collecting zakat, infaq, and alms is assessed based on the application of stakeholder theory and management theory. On the other hand, the obstacles found in this study are that some mosque worshipers do not understand and are accustomed to following technological developments so that pilgrims are more comfortable using the infaq box compared to the Indonesian Quick Response Code system. The limitations of this study are that the research sample is only 5 mosques in the city of Padang, so that further research is expected to be able to take a larger sample.]]>
<![CDATA[Pengaruh Demokrasi, Kekuatan Politik dan Ukuran Pemeritah Daerah terhadap Transparansi Keuangan Pemerintah Daerah ]]>
<![CDATA[Suci Novalia]]>;
<![CDATA[Deviani Deviani]]>
<![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.v5i1.636
<![CDATA[This study aims to analyze the influence of democracy, analyze the influence of political power and analyze the influence of local government measures on the financial transparency of regency/city governments in Jambi Province. The population in this study was the Regency/City Regional Government in Jambi Province with a total sample of 44 samples during 4 years of observation (2017-2020). The data analysis technique used in this study is panel data regression analysis. The result of this study is that democracy has a significant effect on the transparency of local governments in districts/cities throughout Jambi Province. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The first hypothesis (H1) which states that local government transparency has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted. Political ideology has no effect on the transparency of local governments in districts/cities throughout Jambi Province. The high and low number of parties winning legislative elections has no effect on the transparency of local governments. Political ideology does not affect the degree of disclosure of information and transparency. The second hypothesis (H2) which states that political power does not have a significant effect on the transparency of local governments in districts/cities throughout Jambi Province is not accepted The size of local governments has a significant positive effect on the transparency of local governments of districts/cities throughout Jambi Province. The larger the size of local government, the more transparency of local governments will also increase. The third hypothesis (H3) which states that the size of the government has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted.]]>
<![CDATA[Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Hennes & Mauritz Co., Ltd ]]>
<![CDATA[Linda Nurwulan Apriliani]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![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.v5i1.642
<![CDATA[This study aims to analyze: 1) The level and quality of Corporate Social Responsibility (CSR) disclosure before and during COVID-19 of Hennes & Mauritz Co., Ltd for the year 2016-2021 based on the GRI 2021 Standard, 2) Differences in focus changes of CSR before and during COVID-19 of Hennes & Mauritz Co., Ltd for the year 2016-2021 based on the GRI 2021 Standards. This is a interpretative qualitative research using Sustainability Report of Hennes & Mauritz Co., Ltd for the year 2016-2021. Data for this study were secondary data were analyzed using content analysis technique. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of Hennes & Mauritz Co., Ltd there has been an increase in the number of level and quality of disclosure during COVID-19, 2) There is a change in the focus of disclosure of CSR before and during the COVID-19. H&M shifted the focus of CSR from environmental(300) to economic performance (201) and occupational health and safety (403).]]>
<![CDATA[Analisis Penerapan Pengelolaan Dana Desa ]]>
<![CDATA[Diah Dewi Nawang Wulan]]>;
<![CDATA[Herlina Helmy]]>
<![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.v5i1.651
<![CDATA[The purpose of this study was to find out how the accountability of village fund management which includes planning, implementation, administration, reporting and accountability in Sari Mulya and Kuamang Villages, Jambi Province. The research method used is an interpretive qualitative research method. Data sources have primary and secondary data. Data collection techniques were carried out by observation, interviews, and documentation. The survey results show that: (1) Although planning applies the principles of participation and transparency, the preparation of village fund plans and village budgets has not been in accordance with the time specified in the Minister of Home Affairs Regulation Number 20 of 2018 Article 43 (2) The implementation of village funds has not implemented the principle of transparency and participation and accountability. the village government has implemented the principle of accountability related to income and expenditure in accordance with Permendagri Number 20 of 2018 concerning Village Finance Article 63 (3) The village government applies the principle of accountability in accordance with Permendagri Number 20 of 2018 concerning Village Finance. at the administrative stage (4) Reporting and accountability applies the principles of accountability and transparency, but reporting and accountability. The implementation of the APBD is not in accordance with the stipulated time limit and is not in line with Permendagri Number 20 of 2018.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Widia Anisa Putri]]>;
<![CDATA[Halmawati Halmawati]]>
<![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.v5i1.701
<![CDATA[This study aims to examine the effect of profitability, leverage, and corporate governance on tax avoidance. This study used the secondary data obtained from the annual report of mining companies listed on the Indonesia Sock Exchange from 2017 to 2021. Sample was selected by purposive sampling technique, using some criteria and resulted 19 companies. Data was analysis by multiple linear regression analysis models. The results of this study showed that profitability, leverage, and the element of corporate governance of institutional ownership have a significant positive effect on tax avoidance as measured using proxy effective tax rate. Meanwhile, the elements of corporate governance of audit committee and audit quality have no significant effect on tax avoidance as measured using proxy effective tax rate.]]>
<![CDATA[Pengaruh Pengungkapan Nilai Etika Islam terhadap Kinerja Bank Syariah di Indonesia ]]>
<![CDATA[Muharani Astuti]]>;
<![CDATA[Vanica Serly]]>
<![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.v5i1.578
<![CDATA[This study discusses the effect of the disclosure of Islamic ethical values on the financial performance of Islamic banks registered with the Financial Services Authority (OJK) during the 2016-2020 period. The ethical values in this study are the zakat disclosure index (ZDI) and the charity disclosure index (CDI). By using purposive sampling technique, the samples used in this study were obtained from 13 Islamic Commercial Banks in Indonesia. The data in this study were obtained from the bank's annual report in 2016-2020 and analyzed using multiple linear regression. The results of this study indicate that the zakat disclosure index (ZDI) has a positive and significant effect on bank performance. While the Charity Disclosure Index (CDI) does not have a significant effect on bank performance. This study is a more consistent literature survey on the effect of disclosing Islamic ethical values on bank performance and conducting a robustness check to support the findings of the study.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, dan Voluntary Disclosure terhadap Nilai Perusahaan: Studi Empiris Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Natashia Avelyn]]>;
<![CDATA[Efrizal Syofyan]]>
<![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.v5i1.605
<![CDATA[This study aims to provide empirical evidence regarding the effect of firm size, environmental performance, and voluntary disclosure partially and simultaneously on firm value in basic and chemical industrial companies. This study uses a type of causal research with a quantitative approach. The population in this study is the basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2014 - 2020 as many as 80 companies. This study used a purposive sampling technique with a selected sample of 16 companies. This study uses secondary data obtained from www.idx.co.id and company sites. The data analysis method used is panel data regression analysis. The measurement of firm value follows the latest Tobin's Q measurement by comparing the market value of equity with the book value of equity. The results showed that the variables of firm size, environmental performance, and voluntary disclosure simultaneously had no effect on firm value. Based on the partial test, firm size and environmental performance variables have no effect on firm value with a negative relationship direction and voluntary disclosure variables have a significant negative effect on firm value. For further research, it is recommended to use other variables and expand the research sample.]]>
<![CDATA[Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Uniqlo Co., Ltd ]]>
<![CDATA[Marwa Mutiara Sati]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![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.v5i1.641
<![CDATA[This study aims to analyze: 1) The level and quality of Corporate Social Responsibility (CSR) disclosure before and during the COVID-19 pandemic of Uniqlo Co., Ltd for the year 2016-2021 based on the GRI 2021 Standard, 2) Differences in focus changes of CSR before and during the COVID-19 pandemic at Uniqlo Co., Ltd. This research is a qualitative research with analysis content method using Sustainability report of Uniqlo Co., Ltd for the year 2016-2021. The object in this study is Uniqlo Co., Ltd. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) The level and quality of disclosure of Uniqlo’s CSR during the COVID-19 pandemic decreased compared to before the COVID-19 pandemic, 2) There is a change in the focus of Uniqlo's corporate social responsibility during the COVID-19 pandemic. Uniqlo shifted the focus of CSR from environmental (300) to significant indirect economic impacts (203-2) and prevention and mitigation of occupational health and safety impacts directly linked by business relationships (403-7).]]>
