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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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Ten Years of Tax Audit Research on Sinta-Indexed Journals: A Literature Review Approach Hartanto, Anton Dwi; Tjaraka, Heru
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3577

Abstract

This study aims to provide a framework of thinking about the role of tax audits and to find future research opportunities. This study analyzed 84 articles related to tax audits from 53 Sinta-indexed journals in the last ten years (2014-2023). Quantitative research with Correlational Research is the most widely used research method. Research findings show that competence, independence, information systems, task complexity, and tax audit deadlines affect tax audits. Meanwhile, tax audits affect tax avoidance, tax evasion, VAT restitution, tax compliance, tax revenue, and firm value. For future research, the topic of tax audit can be conducted in phenomenological qualitative research or mixed-method research. For quantitative approach, tax audit can be served as a mediating or intervening variable.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi Zahra, Hanifah; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3611

Abstract

This study aims to examine the effect of local income, general allocation funds, and regional size on capital expenditure, with economic growth as a moderating variable, in local governments in Sumatra during the 2021–2023 period. This research uses a quantitative approach. Samples were selected using a purposive sampling technique with a total of 246 local governments in Sumatra during the 2021–2023 period. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 13. Based on the analysis result, it was concluded that local income, general allocation funds, and regional size had a positive and significant effect on capital expenditure. This means that higher local income, increased general allocation funds, and larger regional size increase both the need for and the capacity to allocate capital expenditure. However, economic growth was unable to moderate the relationship between local income, general allocation funds, and regional size on capital expenditure.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Pertumbuhan Ekonomi terhadap Kinerja Keuangan Daerah Syafelina, Muharisa; Arza, Fefri Indra
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3614

Abstract

This study aims to examine the effect of local own-source revenue, balance funds, and economic growth on the financial performance of local governments. This research employs a quantitative approach. The sample was selected using a total sampling technique, consisting of 190 local government observations in West Sumatra Province during the 2014–2023 period. Data were analyzed using panel data analysis with EViews 12. The results indicate that local own-source revenue and economic growth have a positive and significant effect on the financial performance of local governments. This implies that the higher the local own-source revenue, the better the financial performance of local governments, and the higher the economic growth, the greater the regional income that can optimize local revenue. Meanwhile, balance funds have a negative effect on the financial performance of local governments, meaning that the greater the transfer funds received from the central government, the higher the regional dependency, which leads to a decrease in financial performance.
Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Pajak Permata, Shintya Dwi; Ravelby, Thesa Alif; Nisaa, Verselly
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3781

Abstract

“The Covid-19 pandemic that hit Indonesia in early 2020 shifted the situation from a health crisis to an economic one, affecting national revenues, particularly from the tax sector. To sustain economic activity, the government issued various tax incentive policies, including Article 21/22/23/25 Income Tax and MSME Final Income Tax incentives, to encourage taxpayer compliance. However, compliance during the pandemic was also influenced by other factors such as tax sanctions, tax knowledge, services, and tax socialization. This study aims to examine the effects of tax incentives, sanctions, knowledge, and services on taxpayer compliance, with tax socialization as a moderating variable. This type of research is quantitative research. the population is taxpayers of Bengkulu province. The sampling technique used is purposive sampling with certain criteria with a sample of 200 respondents. The technique used to analyze the data using the Partial Least Square (PLS) method. The results show that tax incentives and services did not have a positive effect on compliance, while tax sanctions, tax knowledge, and tax socialization had significant positive effects. Moreover, tax socialization strengthened the influence of incentives and sanctions on compliance but did not moderate the effects of knowledge and services. The findings contribute theoretically by expanding understanding of compliance behavior during crises and practically by providing insights for policymakers to design more effective tax communication and education strategies.
Strengthening Strategies for Institutional Readiness of Public Universities in the Transformation toward Public Service Agency Status: A Case Study of PTN X Andriani, Wiwik; Zahara, Zahara; Yentifa, Armel; Herman, Lisa Amelia; Septriani, Yossi; Angriani, Ria
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3878

Abstract

This study was carried out to understand how PTN X prepares itself to become a Public Service Agency (Badan Layanan Umum or BLU). Research on this topic is still limited, especially in the context of vocational higher education, even though the transformation toward BLU has a big impact on how institutions manage their finances, governance, and human resources. The purpose of this study is to describe PTN X current level of readiness and to identify strategies that can strengthen its institutional capacity in facing the BLU transition. The study used a qualitative descriptive approach involving 15 key informants selected through purposive sampling. Data were collected through interviews, focus group discussions, and document review, and analyzed thematically to capture the main issues and strategies emerging from the transformation process. The results show that PTN X is partly ready for BLU implementation. Progress has been made in governance and planning systems, but some weaknesses remain, such as limited coordination between units, dependence on government funding, and incomplete digital integration. Leadership commitment and clear policies play a key role in maintaining progress, although bureaucratic procedures still slow down flexibility and innovation. In general, this study concludes that PTN X readiness can be strengthened through better coordination, improved financial independence, digital integration, and continuous staff development. The findings also highlight that BLU transformation is not just about meeting regulations but about changing the institutional mindset to be more adaptive and accountable. The results are expected to give insight to policymakers and other vocational institutions that are preparing for the same transition.

Page 72 of 72 | Total Record : 715

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