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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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Pemetaan Struktur Media Sosial Pemerintah Daerah Dalam Mencapai Akuntabilitas Publik Priyambodo, Victoria Kusumaningtyas; Lestari, Baiq Anggun Hilendri; Sukma, Paradisa; Awaliah, Azizah; Hairuzzami, Baiq Arnita
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1976

Abstract

In the modern world, social media as a means of information sharing, communication and interaction is increasingly popular and government administrations are actively taking advantage the dominance of social media to promote public goals. Citizen participation is expected to improve the effectiveness and responsiveness of the government. This also promotes the creation of public accountability. One way to conceptualize and measure social media engagement is to map the flow of information between government agencies and the public. This research aims to identify and map the communication structure and involvement of local government with the community to improve the public accountability process. The data collection method used in this research is content analysis with a structured framework. Based on observations of 38 Provincial Governments accounts, on four social media (Facebook, X/Twitter, Instagram and YouTube), the structure of public involvement is still dominant in the one-to-many communication model. Local Government actively provides one-way information without responding to user comments or questions.
Pengaruh Fraud Hexagon terhadap Fraudulent Financial Statement pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2018-2022 El fath, Nurul Hazimah; Setiawan, Mia Angelina
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1979

Abstract

This study aimed to determine the effect of fraud hexagon on fraudulent financial statement. The research was conducted in BUMN companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling methode used was purposive sampling, while the research sample consisted of 24 companies were indexed on the IDX. The data analysis technique used is Multiple Linear Regression Analysis. The study results show pressure affects fraudulent financial statements. The Capability, Collusion, Opportunity, Rationalization, and Arrogance have no effect on the Fraudulent Financial Report.
Pengelolaan Keuangan Masjid: Studi Empiris pada Masjid Al Furqan Kecamatan Lubuk Begalung Kelurahan Pulau Aia Nan XX Kota Padang Rizki, Muhammad Fadhillah; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1994

Abstract

The specificity of the problem formulation is how to manage mosque finances at the Al-Furqan Mosque. The aim of the research results is to find out the dynamics of the financial management practices of the Al-Furqan Mosque. The method used is a qualitative method using an ethnomethodological approach. This research is different from previous research because specifically this research is related to the financial management of mosques in the month of Ramadhan because in the month of Ramadhan there are many activities carried out at the Al Furqan Mosque such as Taraweh, Ramadhan Islamic Boarding School, Makjlis Taklim, Wirid Pemuda and other activitie and the respondents in this study are mosque administrator and people that around the mosque. The conclusion of this research is that the financial management of the mosque has been running well, this is shown by the active role of the congregation directly in mosque activities, the programs have been running effectively, this can be seen from the active role of the leader in motivating all administrators to be able to serve the mosque congregation better by providing useful programs for mosque congregations and very clear cash flow reports. The suggestions given by researchers for further research are to carry out deeper research, both in terms of interviews with informants and data processing with more references. So that the information needed by researchers is more abundant and can be developed.
Pengaruh Orientasi Etika, Retaliasi, Komitmen Profesional dan Sosialisasi Antisipatif Mahasiswa Akuntansi terhadap Intensi Whistleblowing Susanti, Rini; Fauzihardani, Eka
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1995

Abstract

This study aims to clarify the influence of factors such as ethical idealism orientation, retaliation, professional commitment, and anticipatory socialization on the intention to whistleblowung. The research uses a quantitative approach. The sampling method employed in this study is non probability sampling, with purposive sampling as the technique. The sample consists of active undergraduate accounting students who have completed the Business Ethics and Accounting Profession courses. The number of respondents was determined using the Krejcie and Morgan method, resulting in a sample size of 260 individuals. The findings of this study reveal that: (1) Ethical idealism orientation has a positive influence on accounting students' intention to whistleblowing; (2) Retaliation does not have a significant influence on accounting students' intention to whistleblowing; (3) Professional commitment does not have a significant influence on accounting students' intention to whistleblowing; (4) Anticipatory socialization does not have a significant influence on accounting students' intention to whistleblowinging.
Pengaruh Kepemilikan Institusional dan Financial Distress terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufkatur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Mardian, Elza; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1999

Abstract

There is one principle in presenting financial reports, namely accounting conservatism. Accounting conservatism is a form of caution in responding to losses or profits in financial reports. In this research, there are factors that can influence accounting conservatism, including institutional ownership and financial distress. The objects of this research are manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2018-2022. Samples were obtained based on the purposive sampling method. The research sample obtained was 208 during the 5 year research period. The data analysis used in this research is multiple linear regression using SPSS version 25. The results of this research are that institutional ownership and financial distress have a significant negative influence on accounting conservatism. This research contributes to increasing science and knowledge in the field of accounting as well as factors that influence accounting conservatism in manufacturing sector companies.
Reaksi Pasar Modal terhadap Peristiwa Sebelum dan Sesudah Pengumuman Boikot Produk Pro Israel Novita, Fitria Indah; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2003

Abstract

This study aims to analyze changes in abnormal returns and trading volume activity (TVA) before and after the announcement of MUI Fatwa Number 83 of 2023 with a focus on the response of the global community which can be reflected in a boycott of products affiliated with Israel. This research falls into the type of event study with the Population is a company listed on the Indonesia Stock Exchange and affected by the boycott of Israel as many as 11 companies with a span of 30 days before the event and 30 days after the event. by using purposive sampling method. The use of Paired Sample T-test in this study resulted in the conclusion that abnormal returns and trading volume activity (TVA) before and after the issuance of MUI Fatwa No. 83 of 2023 are not significantly different. Although the conflict and the fatwa caused a high level of uncertainty, this finding reflects that investors still maintain a high interest in investing in the capital market. The implications of this research can serve as a foundation for designing more adaptive investment strategies in the era of global geopolitics.
Penilaian Pelaksanaan Governansi Korporat pada Perumda Air Minum Tirta Sago Kota Payakumbuh Noer, Alinursal
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2030

Abstract

The purpose of this research is to identify and study good corporate governance practices at the Tirta Sago Payakumbuh Regional Public Water Company, which functions to implement the company's vision, mission, and goals, meet the expectations of relevant stakeholders, and illustrate the principles of transparency, accountability, responsibility, independence, and fairness-guidelines for implementing corporate governance. This research used a qualitative method with snowball sampling to find additional information sources. After data is collected through observation, interviews, and document analysis, analytical techniques are used to reduce, store, and draw conclusions. The research results show that public drinking water companies in the area have implemented good corporate governance practices, but not completely.
Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia 2018-2022 Putri, Febby Anjani; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2035

Abstract

This study aims to examine carbon emissions and environmental performance against the value of companies in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This research is quantitative research. Sampling techniques using targeted sampling. The number of samples during the study year totalled 140 data. The statistical method used is multiple linear regression analysis. The results show that carbon emissions have a significant negative effect on the value of the company while environmental performance has a significant effect on the value of companies in mining companies in 2018-2022.
Pengaruh Carbon Emission Disclosure dan Green Innovation terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Ananda, Dea; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2074

Abstract

The purpose of this study is to analyze the effect of carbon emission disclosure, green product innovation and green process innovation on the firm value in companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This research is quantitative research. The sampling technique uses purposive sampling. The number of samples during the research year amounted to 195 data. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that carbon emission disclosure has no significant effect on firm value, green product innovation has a negative effect on firm value and green process innovation has a positive effect on firm value in companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period.
Pengaruh Environmental, Social and Governance (ESG) Risk dan Enterprise Risk Management (ERM) terhadap Kinerja Perusahaan Irwansyah, Irwansyah; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2075

Abstract

This study examines the effect of ESG Risk and ERM on company performance. The population used in this study are companies listed on the Indonesia Stock Exchange in 2023. The sampling technique in this study is purposive sampling, where 77 companies pass. The data used is secondary data, including ESG Risk scores from Morningstar Sustainalytics, risk management disclosures, and financial and non-financial data obtained from the official website of the Indonesia Stock Exchange and the company's annual report. Company performance is measured using return on assets (ROA). The results showed that the ESG Risk of companies listed on the Indonesia Stock Exchange does not affect company performance. In contrast, ERM, as measured by disclosure items, negatively influences firm performance. These findings provide new insights into the relationship between risk management, ESG factors, and financial performance in the context of the Indonesian capital market.

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