cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fefri Indra Arza
Contact Email
fefriarza@gmail.com
Phone
+6281363295394
Journal Mail Official
jea.feunp@gmail.com
Editorial Address
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
Location
Kota padang,
Sumatera barat
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
 49   50   51   52   53 
Pengaruh Management Change, Pertumbuhan Perusahaan, dan Reputasi Auditor terhadap Auditor Switching Khalid Permana; Mia Angelina Setiawan
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.v5i4.1197

Abstract

This research aimed to examine the effect of management change, company growth, and auditor reputation on auditor switching. The population in this research are all consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used the purposive sampling. Total sampel are 305 companies. The statistical method used logistic regression analysis. The result showed that management change, company growth, and auditor reputation had no influence on auditor switching in consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021.
Pengaruh Fraud Hexagon dan Self Efficacy terhadap Kecurangan Akademik Mahasiswa Aulia Rahmat; Mia Angelina Setiawan
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.v6i1.1218

Abstract

The goal of this research is to investigate how the Fraud Hexagon and a sense of self-efficacy play a role in academic dishonesty among accounting majors at Universitas Negeri Padang. A total of 69 individuals were used to represent the entire population of S1 accounting students at Universitas Negeri Padang in this study. This study used total sampling as method for collecting sample. This research makes use of primary data in the form of google form-distributed questionnaires. Multiple linear regression analysis was performed in this model study. The findings of this study showed that academic fraud among accounting students at Universitas Negeri Padang was unaffected by factors such as peer pressure, perceived competence, arrogance, collusion, or perceived efficacy. This research, however, was able to show that accounting students at Universitas Negeri Padang commit academic fraud because of opportunities and rationalizations.
Kesadaran Keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Wilayah Kota Padang, Sumatera Barat Frisca Nadya Refmita; Sakina Nusarifa Tantri
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.v6i1.1337

Abstract

This study aims to investigate the financial awareness and understanding of Micro, Small and Medium Entity Financial Accounting Standards (Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah/SAK EMKM) among the MSMEs in Padang. This research uses a descriptive qualitative approach. To collect the data and information, this study implements interviews and observation to the MSMEs actors about the financial awareness and understanding of SAK EMKM. The result of this study indicates two main issues. First, MSMEs actors in Kuranji District, Padang City, still have a low financial awareness. Second, the MSMEs actors in Kuranji District, Padang, do not fully understand SAK EMKM. These findings implied that there must be a better information sharing and knowledge transfers among the MSMEs actors about the importance of financial management and the understanding SAK EMKM. The novelty of this study is that this study investigates how far is the financial awareness among the MSMEs actors in the condition of post-Covid-19 pandemic, when the MSMEs have started to bounce back after the economic downturn.
Dukungan Organisasi Persepsian, Stres Kerja, dan Intensi Berpindah Tempat Kerja Andreas Vernando; Ahmad Rizal Solihudin
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.v6i2.1350

Abstract

The high external auditor turnover phenomenon has triggered previous researchers to investigate it. The high level of auditor turnover causes inefficiencies for public accounting firms. This study examines whether there is a negative relationship between perceived organizational support and turnover intentions and analyses whether burnout mediates this relationship. This research obtained 57 samples analysed by using structural equation modelling (SEM), which was processed using Stata 14 software. This research documents that perceived organizational support is negatively correlated with turnover intentions. Furthermore, job stress was found to be able to mediate the association between perceived organizational support and turnover intention.
Problematika Tata Kelola Aset Bersejarah: Studi Kasus di Provinsi Sumatera Barat Indah Siti Aisyah Erwis; Deviani Deviani
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.v6i1.1351

Abstract

This research aims to find out the governance of historical assets in West Sumatra Province, find out how historical assets should be valued for financial statements in pursuit of good governance. And find out what obstacles and challenges are faced in realizing the governance of historical assets. This type of research is qualitative research so this research uses a combined type of data from primary data and secondary data. Data collection by means of observation, interviews and documentation. Qualitative data analysis techniques occur interactively and take place continuously until completion, so that the data becomes valid by reducing data, presenting data and drawing conclusions. The results of this study are Based on the results of the presentation and discussion, it can be seen that the historic assets in West Sumatra are managed by the West Sumatra Cultural Heritage Preservation Center, the West Sumatra Culture Office and the local city / district education and culture office are as follows The governance of historic assets that have been implemented by the cultural heritage preservation agency and the West Sumatra provincial government is in accordance with the theory of Good Governance.
Pengaruh Media, Pelatihan Akademik dan Kenalan Auditor terhadap Stereotipe Auditor: Studi Empiris pada Mahasiswa Akuntansi di Perguruan Tinggi Negeri Kota Padang Gessa Gessa; Deviani Deviani
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.v6i2.1361

Abstract

The purpose of this study was to determine how the influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The sample in this study were Accounting Students at State Universities in Padang City. Sampling was carried out using purposive sampling technique. The questionnaire was distributed to 332 Accounting Students at State Universities in Padang City. The statistical method used in this research is multiple regression analysis. The results of this study indicate that there is a significant influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The major influence is on academic training as a source of knowledge information about perceptions of the auditor profession being the main information that can reduce the gap between public expectations of the auditor profession and the reality of auditor performance because students' views on audit responsibilities and other professional values change significantly after students take additional audit courses. The implication of this study is that when we have more information about a profession, it will improve our views about the profession and can increase students' intention to enter this profession.
Pengaruh Corporate Governance terhadap Kemungkinan Kecurangan Laporan Keuangan: Studi Empiris pada Perusahaan BUMN Tahun 2018-2021 Nofenti Marlinda; Vita Fitria Sari
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.v6i2.1362

Abstract

This research aims to determine the influence of corporate governance on the possibility of fraudulent financial reports in state-owned companies in 2018-2021. This type of research is causative research with a quantitative approach. This type of research data uses secondary data. Secondary data was obtained from the official website of BUMN companies. The sample used in this research was 26 companies with data for 2018,2019, 2020 and 2021. The sample in this research was 21 companies. Researchers used logistic regression analysis. The results of this research indicate that managerial ownership, board of commissioners, audit committee and institutional ownership have no effect on the possibility of financial statement fraud.
Pengaruh Ketepatwaktuan dan Pengendalian Internal Terhadap Kebermanfaatan Informasi Akuntansi Akrual: Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang Thesha Grasiana Sihaloho; Fefri Indra Arza
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.v6i1.1366

Abstract

This purpose of this study was to the influence of timeliness and internal control on the usefulness of accrual accounting information. Respondents in this research were Heads of Departments, Head of Finance Subdivision and treasurers at SKPD Padang City. The sample determination method uses purposive sampling. The sample in this study was obtained by distributing a total of 96 questionnaires and 88 questionnaires that could be processed. The data analysis method used is multiple linear regression analysis with the help of IBM SPSS 25 software. The results of this research show that timeliness and internal control have an influence on the usefulness of accrual accounting information.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun 2021 Resa Novita; Fefri Indra Arza
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.v6i1.1367

Abstract

This study aims to analyze the effect of local original income, balancing funds, and capital expenditure on the financial performance of district/city governments on the island of Sumatra in 2021. This study used a quantitative approach. The samples taken in this study were based on predetermined criteria. The results of the sample selection of 106 regional governments which are Regency / City regional governments on the island of Sumatra in 2021. Multiple regression analysis to test the hypothesis was carried out using SPPS 29 which showed the results of the study that local original revenue had a significant positive effect on local government financial performance, while balancing funds and capital expenditure had a significant negative effect on local government financial performance.
Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat Tasya Aulia Syafdan; Fefri Indra Arza
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.v6i1.1368

Abstract

This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.

Page 51 of 72 | Total Record : 715

 49   50   51   52   53 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 1 (2019): Seri A More Issue