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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional Wahana Riset Akuntansi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Salma Taqwa
Universitas Negeri Padang
Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Public Health Social Sciences

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Tinjauan Manajemen Pelaporan dan Pertanggungjawaban Keuangan Desa di Kabupaten Agam Provinsi Sumatera Barat Halkadri Fitra; Erly Mulyani; Salma Taqwa; Halmawati Halmawati; Henri Agustin
Jurnal Kajian Manajemen dan Wirausaha Vol 5, No 1 (2023): Jurnal Kajian Manajemen dan Wirausaha
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmw02145230

Abstract

Latar belakang penelitian adalah lahirnya Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa yang didalamnya mengharuskan pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa dilaksanakan secara transparan, akuntabel, partisipatif, tertib dan disiplin. Tujuan penelitian ini adalah untuk mengetahui dan mendapatkan gambaran tentang pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Kabupaten Agam Provinsi Sumatera Barat. Penelitian ini merupakan penelitian lapangan (field research) dan masuk pada jenis penelitian kuantitatif. Populasi penelitian adalah semua desa di Kabupaten Agam dengan teknik pemilihan sampel secara cara purposive sampling. Pengumpulan data dilakukan dalam bentuk dokumentasi literatur, survey, dan pengisian kuisioner dengan pelaporan dan pertanggungjawaban pengelolaan keuangan desa. Analisis data dilakukan melalui proses pengumpulan data (collection), kemudian seleksi data (reduction), selanjutnya penyajian data (display) dan terakhir adalah pengambilan kesimpulan. Hasil penelitian ini menunjukkan bahwa kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di kabupaten Agam Provinsi Sumatera Barat berdasarkan indikator Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 sudah terlaksana dengan baik oleh aparatur desa dan pihak lainnya yang terlibat dalam kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa tersebut. Untuk itu disarankan supaya pemerintahan desa di kabupaten Agam supaya dapat mempertahankan pelaksanaan manajemen pelaporan dan pertanggungjawaban pengelolaan keuangan ini. Apabila diperlukan maka pemerintah desa dapat membuat peraturan teknis tentang pelaporan dan pertanggungjawaban pengelolaan keuangan di masing-masing desa sehingga akan memudahkan setiap aparatur yang melaksanakan kegiatan tersebut.
Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Financial Distress Yola Zulkhaisi Utami; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.720

Abstract

This study aims to analyze the effect of leverage, firm size, sales growth, managerial ownership and institutional ownership on financial distress. This study uses annual report data for the consumer goods industry sector which is listed on the Indonesia Stock Exchange for 2016-2020. By using the purposive sampling method, 140 samples were obtained from 28 companies that made observations from 2016 - 2020. This study uses the zmijewski method as a measuring tool in predicting financial distress. This study uses multiple linear regression analysis in hypothesis testing. The results showed that leverage had a negative effect, company size and sales growth had no effect, and institutional ownership and ownership had a positive effect on financial distress.
Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching Rozita Azlin; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.724

Abstract

The purpose of this study was to analyze the effect of audit opinion, management change and financial distress on auditor switching. The data use in this study an annual and financial reports in infrastructure, utilities and transport companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2021. The method of taking data samples using purposive sampling method. The data analysis method used is logistic regression analysis. The results of the research concluded that audit opinion have significant relationship with auditor switching while management change and financial distress does not have a significant relationship with auditor switching. The next researcher can consider using other variables such as audit reputation, fee audit and audit delay and other variables that might influence auditor switching.
Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Halkadri Fitra; Salma Taqwa; Halmawati Halmawati; Erly Mulyani; Henri Agustin; Nurzi Sebrina; Wenni Futria Mori
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.837

Abstract

This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perusahaan Helin Titania; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.795

Abstract

This study aims to determine the effect of good corporate governance on financial performance. The independent variable in this study is good corporate governance which is proxied to be an independent board of commissioners, audit committee, and managerial ownership, while the dependent variable of this study is financial performance which is proxied by Tobin's Q. The subject of this study is BUMN companies, with the study population being all BUMN companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of annual financial reports of BUMN companies listed on the Indonesia Stock Exchange in the period 2019-2021. The technique used for sampling is the purposive sampling and the method used for hypothesis testing is multiple linear regression analysis. The results showed that the independent board of commissioners variable had a significant positive effect on financial performance, the audit committee had no effect on financial performance, and managerial ownership had no effect on financial performance.
PELATIHAN PENINGKATAN PEMAHAMAN PEMANFAATAN APLIKASI SISTEM KEUANGAN DESA (NAGARI) DI KABUPATEN AGAM Halkadri Fitra; Erly Mulyani; Salma Taqwa; Halmawati Halmawati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19907

Abstract

Kegiatan pelatihan peningkatan pemahaman pemanfaatan aplikasi sistem keuangan desa (nagari) di Kabupaten Agam dilaksanakan sebagai salah satu bentuk kegiatan pengabdian kepada masyarakat dengan tujuan untuk meningkatkan kemampuan aparatur desa di bidang pengelolaan keuangan desa sehingga menjadi sumber baru atau referensi tambahan bagi kepala urusan keuangan desa dalam hal perencanaan, pelaksanaan, penatausahaan dan pelaporan serta pertanggungjawaban pengelolaan keuangan desa. Urgensi pelatihan pengelolaan keuangan desa adalah ketidaktahuan perangkat desa yang maksimal dalam aplikasi sistem keuangan desa terutama dalam pemanfaatan fitur-fitur yang tersedia sehingga akan mempengaruhi terhadap kualitas pelaporan dan pertanggungjawaban keuangan desa. Kegiatan dilaksanakan di Kantor Camat Ampek Angkek Kabupaten Agam Provinsi Sumatera Barat dengan jumlah peserta 47 orang kepala urusan keuangan desa dari 9 kecamatan yang berada di Kabupaten Agam dan menghadirkan narasumber dari Dinas Pemberdayaan Masyarakat dan Nagari Kabupaten Agam dan Tim Dosen Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Negeri Padang. Kegiatan pengabdian ini dirancang dalam bentuk pelatihan dan berdasarkan hasil evaluasi kegiatan diperoleh hasil terjadi peningkatan pemahaman peserta yang tinggi terhadap pemanfaatan aplikasi sistem keuangan desa.
Pengaruh Kepemilikan Manajerial, Media Visibility dan Umur Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Elvitra Faradea Tyasa; Salma Taqwa
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.41

Abstract

The primary objective of this study is to investigate how sustainability report disclosure is influence by factors such as managerial ownership, media visibility, and the age of the company. The study relies on data extracted from annual and sustainability reports of firms that are publicly listed on the Indonesia Stock Exchange (BEI) during the years 2018 to 2022. The research employs purposive sampling, involving the selection of 45 companies within the 2018-2022 time frame. To test the hypotheses, the study utilizes multiple linear regression analysis. The research findings indicate that managerial ownership significantly enhances sustainability report disclosure, media visibility has no discernible impact on sustainability report disclosure, and company age has a noteworthy positive effect on sustainability report disclosure.
Co-Authors Ade Apriliani Andri Zuda Abdurrahman Anggraini Oktaviana Aswardi Aswardi Charoline Cheisviyanny Des i Areva Dio Septiawan Elfizon Elfizon Elvitra Faradea Tyasa Erinos Erinos Erinos N.R Erly Mulyani Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Gigih Apriatma Gita Septiani Halmawati Halmawati HAYU YOLANDA UTAMI Helin Titania Helmy, Herlina Henri Agustin Melisa Eka Sari Meri Andani Muhammad Aidi Akbar Muhammad Raihan Hendasri Nadia Mukhtar Narita Narita Nova Yulianti Nurzi Sebrina Orina Andre Restu Hanin Annisa Rhandhy Ichsan Rigga Satrinol Vadri Rima Kurnia Rio Pratama Rozita Azlin Sany Dwita Serly, Vanica Shofia Salsabila Sukardi, Sukardi Suryadi Suryadi Syamsuarnis Wahyu Puteri Dinanti Wenni Futria Mori Yola Zulkhaisi Utami Yona Zulni Yulira Gusnita