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 775 Documents
 74   75   76   77   78 
Determinan Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia: Studi Empiris pada Bank Umum Syariah yang Terdaftar di OJK Periode 2019-2023 Sharifah Aini Nabila; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3572

Abstract

The purpose of this study is to examine the Islamic social reporting (ISR) disclosure practices that nine Indonesian Islamic commercial banks have put in place between 2019 and 2023. The Sharia Supervisory Board, the company's size, and the ROA were the variables that were taken into account for this specific analysis. Multiple linear regression analysis using SPSS version 2 is used to achieve the investigation's goal. The technique used in this approach is called purposeful sampling. The annual reports that are available on the websites of all Islamic financial institutions were one of the secondary sources of data that were used. The results of this study show that while the size of the Sharia Supervisory Board and the firm have no bearing on ISR disclosure, the degree of profitability has a significant favorable impact.
The Role of Sustainability Disclosure in Shaping the Performance of State-Owned Enterprises: An Indonesian Perspective Sanda Patrisia Komalasari; Khalilul Rahman; Andesta Brilian Nelson
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3595

Abstract

Despite the growing emphasis on sustainable development, the extent to which sustainability transparency influences the performance of state-owned entities remains empirically debated. This study investigates the impact of sustainability disclosure on the corporate performance—conceptually defined as "financial health"—of Indonesian State-Owned Enterprises (SOEs). Utilizing a sample of 61 non-bank SOEs from 2018 to 2022, this research employs multiple linear regression with unbalanced panel data. Sustainability disclosure is measured comprehensively using 85 indicators from the GRI Standards, while corporate performance is assessed through the regulatory framework of Decree No. KEP-100/MBU/2002. The results demonstrate that sustainability disclosure does not have a significant effect on the performance of Indonesian SOEs. This lack of significance suggests that sustainability reporting in Indonesian SOEs may still be at a symbolic stage, primarily serving as a tool for legitimacy rather than a driver of substantive performance improvement. These findings imply a need for more stringent enforcement of sustainability regulations and a shift from quantitative reporting to qualitative integration of ESG practices to genuinely enhance SOE value.
Pengaruh Praktik Manajemen Keuangan dan Pengendalian Internal Terhadap Akuntabilitas Organisasi Ikatan Motor Indonesia (IMI) Sumatera Barat Atika Atika; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3607

Abstract

This study aims to analyze the influence of financial management practices and internal control on organizational accountability in provincial-level non-profit sports organizations that manage significant funds. This study was conducted due to the limited empirical evidence regarding accountability mechanisms in regional sports organizations, which have different structures and management patterns than public or corporate organizations. Data were collected through questionnaires from active administrators and analyzed using validity and reliability tests, classical assumption checks, and multiple linear regression. The novelty of this study lies in its focus on provincial sports organizations and the role of financial management practices as a primary factor in accountability, differing from previous studies that focused on the public sector or corporations. The results indicate that financial management practices have a positive and significant effect on accountability, while internal control does not have a direct effect when analyzed in conjunction with financial management. These findings emphasize the importance of systematic budget planning, transparent recording and reporting, and effective financial oversight to enhance accountability. The study concludes that financial management practices are key to improving accountability and recommends that future research use a longitudinal design, involve other organizations, and consider additional variables such as leadership and organizational culture.
Pengaruh Akuntansi Hijau, Tata Kelola, dan Komisaris Independen terhadap Nilai Perusahaan Infrastruktur Fadilah Novita Dewi; Haryanto Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3896

Abstract

This study aims to examine how Green Accounting, Corporate Social Responsibility (CSR), and independent commissioners influence the firm value of infrastructure companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research applies a literature review approach by analyzing company annual reports and sustainability reports. The analysis was conducted using multiple regression based on secondary data obtained. The findings indicate that Green Accounting has a positive and significant effect on firm’s value, while CSR and independent commissioners do not show a positive and significant effect on firm’s value. The results highlight the importance of integrating environmental factors into accounting practices to enhance firm’s value in long-term, especially in sectors with substantial environmental impact such as infrastructure.
Pengaruh Pengungkapan Enterprise Risk Management (ERM) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi Nadila Putri Yalni; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3945

Abstract

This study aims to examine the effect of enterprise risk management disclosure (ERM) and financial performance as mediating variables on firm value. The population in this study are consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The sampling method used is perposive sampling, resulting in a sample of 86 companies. The data analysis method used is multiple linear regression analysis. The results of the of the study indicate that enterprise risk management disclosure (ERM) not effect firm value. Meanwhile, financial performance is unable to mediate the effect of enterprise risk management disclosure (ERM) on firm value.
Green Accounting and Profitability: Evidence from PROPER Mining Firms in Indonesia Kareen Andina; Violetta Elsa Namira Susanto; Haryanto Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3947

Abstract

Sustainability has become a strategic issue for mining companies because their operations create direct environmental and financial consequences. This research examines the effect of environmental costs, green investment, and environmental disclosure on the profitability of PROPER-participating mining companies listed on the Indonesia Stock Exchange during 2022–2024. Profitability is measured using return on assets. The study uses a quantitative associative approach based on secondary data from annual reports, sustainability reports, and PROPER publications. The final sample comprises 13 mining companies and 39 firm-year observations. Panel data regression is applied, and the model specification tests indicate that the Random Effects Model is the most appropriate. The results show that environmental costs have a significant negative effect on profitability, whereas green investment and environmental disclosure have no significant effect. These findings indicate that green accounting practices do not automatically improve short-term profitability in the mining sector. Environmental costs may still pose a financial burden when immediate expenditures outweigh short-term benefits. Green investment and environmental disclosure may require longer time horizons and stronger operational integration before their financial effects appear in ROA. This study contributes to green accounting literature by showing that environmental costs, investment, and disclosure have distinct financial implications.
Eksplorasi Penerapan Activity Based Costing dalam Evaluasi Profitabilitas Proyek: Studi Kasus pada Perusahaan Jasa Konsultan Hanin Febriana; Ali Tafriji Biswan; Lidya Primta Surbakti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4162

Abstract

This study examines cost-setting issues in a consulting company that has not yet implemented an activity-based costing system, resulting in inconsistent project and client profitability as well as unmeasured workload assessments. The study aims to explore how activities, work complexity, and cost-setting practices shape cost structures in consulting service firms and to identify operational issues that affect project cost evaluation. A qualitative approach was employed through in-depth interviews, workflow observations, and the review of internal documents to obtain a detailed understanding of activities, task allocation, fee determination, and the recording of working hours and project documentation. The novelty of this study lies in its effort to understand cost formation practices in consulting firms through the perspectives of activities and cost drivers. Specifically, the study focuses on how activity complexity, variations in workload, and fee-setting practices influence project cost evaluation. The findings indicate that the company frequently handles projects with similar fees but different levels of complexity, resulting in increased work effort without corresponding profit growth. Inaccurate time-recording practices also make it difficult for the company to assess the cost burden of each activity and lead to pricing decisions that are not supported by data. The study concludes that issues such as the mismatch between workload and project fees, inadequate activity recording practices, and unidentified overhead costs highlight the need for a more activity-oriented cost approach. Activity-Based Costing has the potential to serve as a framework for understanding resource consumption and supporting a more structured project cost evaluation process.
Analisis Peran SPI di PTN Satker, BLU, dan PTNBH dalam Mendukung Akuntabilitas Kampus: Sebuah Studi Komparatif Wiwik Andriani; Fefri Indra Arza; Lidya Primta Surbakti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4342

Abstract

This study aims to analyze the role of the Internal Audit Unit (Satuan Pengawasan Internal/SPI) in supporting the accountability of public universities in Indonesia based on differences in institutional status, namely Public Universities under the Work Unit scheme (PTN Satker), Public Universities with Public Service Agency status (PTN BLU), and Legal Entity Public Universities (PTNBH). This study employs a qualitative approach through a document-based analysis of regulations, institutional guidelines, and governance documents related to the Internal Audit Unit (SPI) in PTN Satker, PTN BLU, and PTNBH.. Data were obtained from higher education regulations, financial management policies, institutional guidelines for internal audit units, and relevant university governance documents. The analysis was conducted through content analysis and thematic analysis to identify differences in the mandate, institutional positioning, and supervisory orientation of SPI across the three types of public universities. The findings indicate that the role of SPI is structurally shaped by the institutional design of the university. In PTN Satker, SPI primarily functions as an instrument of administrative compliance within the state financial accountability regime. In PTN BLU, SPI occupies a hybrid position between compliance-based supervision and performance evaluation due to financial management flexibility that is not fully accompanied by a clearly defined mandate. Meanwhile, in PTNBH, SPI is positioned as an integral component of the internal governance system with an institutional assurance function. These findings suggest that university accountability is fragmented according to institutional status. This study contributes to the literature on higher education governance by offering a contextual and institutionally grounded conceptual mapping of the role of SPI.
Internalisasi Nilai Amanah dan Transparansi dalam Persepsi Akuntansi: Studi Fenomenologi di Pesantren Tadabbur Al-Qur’an Raihan Ibnu Rusydi; Rini Adriani Auliana
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4360

Abstract

The crisis of confidence in modern accounting due to financial scandals highlights the urgency of strengthening ethics, particularly key Islamic values ​​such as trustworthiness and transparency. This research aims to deepen understanding of the internalization of trustworthiness and transparency in accounting perceptions among students and teachers. This study uses a qualitative method with a phenomenological approach at the Tadabbur Al-Qur'an Islamic Boarding School. Data collection was conducted through interviews and observations with five students, two kyai (Islamic religious leaders), and two senior teachers, which were then analyzed using Interpretative Phenomenological Analysis (IPA). The results show that accounting is not viewed merely as a technical activity, but as a moral-spiritual mandate involving dual accountability (horizontal to humans and vertical to God). Quranic verses and daily practices serve as a medium for reflecting the active internalization of these values. The fear of cheating due to sin, no matter how small, indicates that strong spiritual accountability has been formed, despite the challenges faced by the students' old habits. This study contributes to the study, demonstrating that education based on religious values can foster a strong ethical awareness in accounting practice. The implication is that the integration of spiritual values in accounting education can be an alternative approach to strengthen accountability and prevent irregularities, thus producing financial practices that are not only administratively transparent, but also morally and transcendentally responsible.
Accounting Data Friction and Trust in Artificial Intelligence: Evidence from Micro, Small, and Medium Enterprises on Fraud Detection Adoption Readiness Hani Fitria Rahmani; Resti Jayeng Ramadhanti; Rahmat Saleh; Muhammad Alam Mauludina
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4422

Abstract

Micro, small, and medium enterprises increasingly process transactions across digital channels, yet many still struggle to convert daily records into reliable accounting information for monitoring and control. This study addresses a practical problem: fraud detection solutions using artificial intelligence are often not adopted, not because technology is unavailable, but because accounting data are fragmented, inconsistent, incomplete, and difficult to trace. The study aims to examine how data friction influences trust in artificial intelligence and adoption readiness for fraud detection, and whether data governance maturity reduces the negative effect of data friction on trust. A cross-sectional survey was administered to enterprise owners or managers responsible for transaction recording and data handling. The proposed model tests a moderated mediation mechanism in which trust links data friction to adoption readiness, while data governance maturity buffers the adverse pathway. The novelty lies in positioning accounting data friction as the central barrier to adoption readiness, explaining adoption through trust formation, and highlighting governance maturity as a practical form of internal control discipline that strengthens confidence in data-driven oversight. The results show that data friction lowers trust and adoption readiness, trust increases adoption readiness, data governance maturity strengthens trust, and the indirect effect through trust remains significant while being moderated by governance maturity. The study concludes that improving basic accounting data discipline and governance is essential to make fraud detection solutions more trustworthy and adoptable, and future research should validate these relationships using longitudinal designs and objective indicators of accounting process quality.

Page 77 of 78 | Total Record : 775

 74   75   76   77   78 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA) Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA) 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