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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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Pengaruh Sosial dan Nilai Harga terhadap Behavioral Intention to Use QRIS serta dampaknya pada Use Behavior: Studi Empiris pada UMKM Sektor Kuliner Kota Pekanbaru Dyenda Azzahra; Ruhul Fitrios; Lila Anggraini
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.v6i2.1568

Abstract

The presence of QRIS payment technology in the digitalization era shows that there is a level of technology adoption that originates from the intensity of behavior of MSME players as users of digital payment services. The aim of this research is to explore the role of social influence and price values on interest in using QRIS for MSMEs in the Culinary Sector in Pekanbaru City. This research uses quantitative descriptive methods. Empirical data was collected through questionnaires from 340 respondents who are MSME owners. Analyzed using SmartPLS 4.0 based on the SEM-PLS method. The research results concluded that social influence and price value influenced behavioral intentions to use QRIS, then behavioral intentions to use QRIS influenced usage behavior. Therefore, this study is consistent with the efforts of the government and Bank Indonesia to accelerate the implementation of digital payments in the development of the MSME digitalization program.
Audit Tenure Sebagai Moderasi Fee Audit dan Ukuran Perusahaan Terhadap Kualitas Audit Neng Asiah; Maulina Dyah Permatasari; Sabaruddinsah Sabaruddinsah; Yulianik Yulianik
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.v6i3.1574

Abstract

Apart from being required to comply with the code of ethics, auditors must also understand client requests. In their involvement with the company, auditors will relate to the audit fees received, the audit period which has an impact on the quality of the resulting audit. This study aims to investigate the impact of audit fees, audit tenure, and audit rotation on audit quality in companies listed on the Indonesia Stock Exchange LQ45 Index from 2020 to 2022. The study employs quantitative data from secondary sources, utilizing documentation as the primary data collection technique. Data analysis is conducted through logistic regression test techniques, with totaling 69 samples. The results show that audit fees have a negative effect on audit quality, while company size has no effect on audit quality. Audit tenure can moderate the effect of audit fees on audit quality, but cannot moderate the effect of company size on audit quality. The discussion further explores the implications of these findings on auditing practices, potential areas for improvement, and considerations for regulatory frameworks.
Eksplorasi Tantangan BPK Terkait Audit SDGs: Studi Kasus BPK Perwakilan Provinsi Sumatera Barat Gita Gusriantika; Deviani Deviani
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.v6i3.1583

Abstract

This research aims to find out how the highest audit institution in West Sumatera (BPK) applies various strategies to audit SDGs implementation and the challenges they face (Case Study of BPK Representative of West Sumatra Province). This research is research with a qualitative approach using phenomenological research. This research looks at and listens more closely and in detail to individual explanations and understanding of their experiences and explores meaning through exploring the experiences of the subjects studied. Researchers in this study collected data through interviews with BPK auditors for West Sumatra Province. The results of the research state that BPK auditors have understood the potential challenges that exist, but have not been able to maximize SDGs audit performance, especially in the field of poverty. There is still little research regarding SDGs Audit Challenges carried out by BPK auditors. And researchers conducted research in the West Sumatra Province area, where in this area the research carried out by researchers was something new. This research has a contribution, namely that based on the research results, it can pay attention to strategies in auditing the implementation of SDGs, especially in the field of poverty, and can be an inspiration for anyone to carry out similar research.
Penggunaan Informasi Anggaran dan Keuangan oleh Politisi di Parlemen Yelia Findy Tiara; 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.v6i2.1585

Abstract

This research aims to find out how budget and financial information is used by politicians in parliament (case study of the Regional People's Representative Council (DPRD) Agam District). This research is qualitative research using a descriptive approach. This research emphasizes processes and meanings that are not measured but places more emphasis on the socially constructed nature of reality, the close relationship between the researcher and the subject and forming an investigation that contains value. Researchers for this research collected data through interviews with members of the Agam Regency DPRD. The results of this research state that budget and financial information is really needed, but Agam District DPRD members have not been able to use these reports optimally. There is still little research on the use of budget and financial information by members of the Regional People's Representative Council (DPRD). And the researchers conducted research in the Agam Regency area, where in this area the research carried out by the researchers was something new. This research has a contribution in that, based on the research results, it can improve the work patterns or composition of DPRD members in the budget sector, so that it can create a better budget
Pengaruh Budget Transparency dan Fiscal Autonomy terhadap Financial Sustainability: Studi Empiris pada Kabupaten dan Kota di Indonesia Dito Mulda Saferi; Vita Fitria Sari
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.v6i3.1600

Abstract

The purpose of this study is to analyze the effect of budget transparency and fiscal autonomy on the financial sustainability of local governments in Indonesia. The data in this study were sourced from the Local Government Financial Statements obtained from the official website of the local government and the BPK RI website and TPAD data viewed on the official website of the local government. The sample collection method uses a purposive sampling method calculated using the Slovin formula. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that budget transparency has no significant effect on financial sustainability and fiscal autonomy has a significant effect on financial sustainability.
Penguatan Peran Kantor Pelayanan Perbendaharaan Negara sebagai Financial Advisor melalui Implementasi Knowledge Management Oktana Yudha Sakti; Diah Hari Suryaningrum; Mekar Meilisa Amalia
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.v6i3.1602

Abstract

This study aims to determine whether knowledge management is needed to improve the competence of the State Treasury Services Office (KPPN) employees related to their role as Financial Advisors. This research uses a qualitative approach with descriptive and observation methods by identifying knowledge management support activities that KPPN employees have carried out. The observation results were analyzed using building block knowledge management and SWOT analysis. This research reveals that leadership commitment is one of the main supporting forces in implementing knowledge management. The commitment of the leadership of the Ministry of Finance has provided its commitment with the issuance of a finance ministerial regulation governing the implementation of knowledge management within the Ministry of Finance. This research has also identified that the activities carried out by KPPN employees support the implementation of knowledge management through sharing knowledge as a culture. Consequently, it provides an understanding of the importance of implementing knowledge management as a strategy to strengthen the role of KPPN as a Financial Advisor in good, efficient, and effective state financial governance. This research implies the need to develop a knowledge management design at KPPN and support policies for rewarding employees who have contributed to documenting their tacit knowledge into explicit knowledge.
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.
Transformasi Regulasi Pengembangan dan Penguatan Sektor Keuangan Otoritas Jasa Keuangan: Sebuah Evaluasi dan Rekomendasi I Made Dwi Hita Darmawan; Ida Bagus Ardhi Putra
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.v6i3.1620

Abstract

This research aims to exploratively evaluate the implementation of the Financial Sector Development and Strengthening Law (P2SK Law) of the Financial Services Authority (OJK), which has been little researched. The research method used a qualitative approach with interviews to explore in depth. Informants consisted of OJK representatives, banking representatives, and customers. Data were analyzed thematically for key findings and their correlation with theory. The results show OJK has socialized the law, but there are challenges adapting to the complex rules, requiring additional investment in technology and human resources. Recommendations include increased socialization, cooperation with financial institutions, digital education, close supervision, technological innovation, and consultation forums.
Pengaruh Big Five Personality terhadap Skeptisisme Profesional Auditor Laura Callista Wijaya; Charoline Cheisviyanny
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.v6i3.1624

Abstract

This study aims to analyze the influence of the big five personality traits on auditors' professional skepticism. The big five personality traits include extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience. This research employs an associative causality study with a quantitative approach. Primary data were collected using questionnaires, and the sample consists of auditors working in Public Accounting Firms in Padang and Pekanbaru, selected through total sampling. Hypotheses were tested using multiple linear regression analysis with SPSS 25. The results indicate that extraversion, conscientiousness, and openness to experience have a positive impact on auditors' professional skepticism, while neuroticism has a negative impact. However, agreeableness does not significantly affect professional skepticism. Future research may consider incorporating additional variables or expanding the population to gain broader insights.
Determinants of Investments Decisions in Economics and Business Faculty Students at Pelita Bangsa University Ibnu Andaris; Sunita Dasman
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.v6i3.1626

Abstract

The present study endeavors to undertake an in-depth analysis of the impact of financial literacy, overconfidence, and risk tolerance on investment decisions in a structured manner by employing the conceptual framework of prospect theory. The research methodology is based on quantitative research utilizing primary data obtained through the distribution of questionnaires to all the students of the business economics faculty at Pelita Bangsa University. A sample of 101 respondents was used in the research, and the data was processed using the smart-pls 3 software program with a partial least squares approach. The research findings indicate that financial literacy has a significant positive influence on investment decisions, whereas overconfidence has a positive but insignificant influence on investment decisions. Furthermore, risk tolerance has a positive and significant effect on making investment decisions. The most prominent implication of the study is found in the financial literacy section, which suggests that a deeper understanding of financial literacy can lead to more accurate investment decisions. Additionally, an investor's overconfidence and risk tolerance also play a role in making investment decisions.

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