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 
Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Pengakuan Profesional terhadap Minat Mahasiswa dalam Memilih Profesi Akuntan Publik: Studi pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang Muhammad Fikri Khaikal; Ulfi Maryati; Alyani Atsarina
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.v8i2.4443

Abstract

The public accountant's role in ensuring the credibility of financial information is fundamental. Nonetheless, career interest in this field among accounting students requires further development. This study examines the influence of financial rewards, job market considerations, and professional recognition on the career interest in becoming public accountants among students of the Accounting Department at Politeknik Negeri Padang. A quantitative approach was employed, utilizing primary data collected through questionnaires. A total of 184 respondents were selected using purposive sampling, and the data were analyzed using multiple linear regression. The results confirm that financial rewards and professional recognition positively and significantly shape career interest. Conversely, job market considerations did not have a significant influence. Conversely, job market considerations did not have a significant influence. These findings indicate that intrinsic motivation related to material rewards and recognized professional status plays a more dominant role in influencing student interest than extrinsic considerations, such as job availability. The implications of this study underscore the need for more intensive dissemination of the prospects of financial compensation and the prestige value inherent in the public accounting profession to students.
Optimalisasi Dana BOS dalam Meningkatkan Mutu Pendidikan di Madrasah Aliyah (MA) Miftahul Huda Sungai Luar Rosita Rosita; Ira Gustina; Novriani Susanti; Muhammad Jalil
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.v8i2.4469

Abstract

Improvements in education quality are highly dependent on effective management of school operational funds, but many institutions face administrative and managerial obstacles that reduce the optimal utilization of funds. This study aims to examine the management of BOS funds in improving the quality of education and its impact on the quality of education at Madrasah Aliyah (MA) Miftahul Huda Sungai Luar. Qualitative descriptive methods were used through interviews, observations, and document analysis to examine the mechanisms of planning, implementation, and accountability. The uniqueness of this study lies in its revelation of financial management flexibility and adaptive coordination that enable the learning process to continue despite funding delays, unlike previous studies that emphasized accountability procedures. The results show that inclusive planning, organized use of funds, and transparent reporting improve learning activities, teacher development, and the learning environment. However, infrastructure limitations and administrative inefficiencies reduce funding effectiveness. This study concludes that strategic and accountable financial management supports institutional resilience and learning quality. Further research is recommended to explore integrated monitoring systems and collaborative governance models to strengthen funding sustainability and improve education quality.
Dynamics of Cost of Debt in Indonesia: The Interplay of Earnings Quality, Tax Avoidance, and Capital Structure in The Infrastructure and Property Sectors Nur Aisyah Kustiani; Murtanto Murtanto
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.v8i2.4536

Abstract

This study examines the direct effects of earnings quality (EQ) and tax avoidance (TA) on the cost of debt (CoD), and explores the moderating role of capital structure (leverage) in Indonesia's infrastructure, property, and real estate sectors. Using a balanced panel of 103 listed companies (309 observations) from 2021 to 2023, we employ a robust Fixed Effects regression model. Earnings quality is proxied by the Stubben (2010) discretionary revenue model, while tax avoidance is measured using a transformed effective tax rate index (1 - ETR). The results reveal that earnings quality does not directly influence the cost of debt, reflecting a bank-based system where commercial lenders prioritize direct monitoring and physical collateral over public accounting metrics. However, tax avoidance exhibits a significant negative relationship with the cost of debt, strongly supporting the Tax-Saving Hypothesis where cash savings enhance internal liquidity and reduce default risk. Crucially, leverage significantly moderates the earnings quality–cost of debt relationship, proving that creditors value high-quality reporting as a vital monitoring mechanism only under elevated financial risk. Conversely, leverage does not moderate the tax avoidance–cost of debt link due to thin capitalization exemptions for infrastructure projects and flat final tax schemes for property firms. These findings offer practical insights for corporate executives optimizing capital structures and regulators refining financial disclosures.
Determinasi Capaian Pembangunan Desa di Sumatera Barat: Bukti Empiris dari Efektivitas Dana Desa, Efisiensi Belanja Modal, dan Kapasitas Fiskal Daerah Halkadri Fitra; Muhammad Nadhif Faridzan; Salma Taqwa; Dewi Pebriyani; Vita Fitria Sari; Fefri Indra Arza
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.v8i2.4548

Abstract

Fiscal decentralization implemented through the Village Fund program is expected to promote sustainable improvements in village development. This study examines the effects of Village Fund utilization effectiveness, capital expenditure efficiency, and regional fiscal capacity on village development performance, as measured by the Village Development Index (IDM), in West Sumatra Province. A quantitative causal research design was employed, using panel data regression analysis to assess the relationships among the variables. The results indicate that the effectiveness of Village Fund utilization does not have a statistically significant impact on the IDM. In contrast, capital expenditure efficiency and regional fiscal capacity exhibit positive and significant effects on village development outcomes. These findings suggest that development performance is driven more by the quality of budget management and the strength of regional fiscal capacity than by budget absorption levels alone. From a theoretical perspective, this study reinforces the relevance of the value for money principle and the capacity-based development approach in village development studies. In practical terms, the findings highlight the need for local governments to prioritize improvements in spending efficiency and fiscal capacity in order to enhance the developmental impact of Village Funds.
Pengetahuan Perpajakan, Layanan Samsat Keliling dan Kepatuhan Wajib Pajak: Peran Moderasi Kesadaran Wajib Pajak Arie Frinola Minovia; Resti Yulistia Muslim
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.v8i2.4577

Abstract

This study discusses how tax knowledge and mobile Samsat services influence motor vehicle taxpayer compliance, and it investigates taxpayer awareness strengthens these relationships. The fact that taxpayer compliance are still not optimal, despite a year-on-year increase in the motor vehicle population, suggesting that both taxpayer knowledge and the ease of accessing services are important for improving compliance. The sample consists of 100 motor vehicle taxpayers selected based on respondent availability. The distinguishing aspect of this study is examining taxpayer awareness as as a potential moderator that may amplify the effects of knowledge and service accessibility on compliance. The findings show that tax knowledge does not have an effect on taxpayer compliance. In contrast, mobile Samsat services significantly improve compliance. Taxpayer awareness also strengthens the relationship between mobile Samsat services and compliance, but it does not strengthen the relationship between tax knowledge and compliance. These findings highlight that improving service accessibility plays an important role in encouraging taxpayer compliance. Future studies are encouraged to include additional factors related to behavior and institutional support in order to provide a more complete understanding of taxpayer compliance.

Page 78 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