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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 445 Documents
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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Intervening Adel Riviando; Henri Agustin; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.52

Abstract

This research aims to prove empirically the influence of PAD, DAU and DAK on the HDI with Capital Expenditure as an Intervening variable. This is quantitative descriptive research. The population in this research were 19 districts and cities in the Province of West Sumatra in 2015-2017. The PAD variable is measured by the PAD formula =% allocation forming the HDI × total PAD, the DAU variable measured by the DAU formula =% allocation forming the HDI × the total DAU, the DAK variable measured DAK formula =% allocation of HDI maker × total DAK, variable Capital Expenditures measured by Capital Expenditure =% allocation of HDI formers × total Capital Expenditures and HDI measured through the average of 3 components forming the HDI. Samples in this study were determined by the total sampling method. The type of data used is secondary data obtained from www.bps.go.id and www.djpk.depkeu.go.id. The analytical method used is Partial Least Square. The results of this study shows that PAD, DAU and DAK have a significant positive effect on the HDI, Capital Expenditures are not able to mediate the influence of PAD, DAU and DAK on the HDI
Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan Wiwi Hawin Sari; Henri Agustin; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.53

Abstract

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures
Analisis Keuangan Daerah Terhadap Alokasi Belanja Modal Pemerintah Daerah Di Kabupaten Dan Kota Provinsi Sumatera Barat Tahun 2013 – 2017 M Arif; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.54

Abstract

This study aims to look at regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony on allocation of capital expenditure. The population in this study are all regency/city in sumatera barat as many as 19. The sample in this study using a sampling technique total sampling. Analyses were performed using multiple regression models. the results showed that partially, regional financial independence positive effect does not significantly on allocation of capital expenditure, effectiveness negative effect does not significantly on allocation of capital expenditure, efficiency positive effect significantly on allocation of capital expenditure, expenditure harmony positive effect significantly on allocation of capital expenditure, simultaneously regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony significant effect on allocation of capital expenditure
Memaknai Penerapan Sistem Pengendalian Manajemen Pada Perusahaan Keluarga Etnis Tionghoa Di Minangkabau Tabah Rizki; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.55

Abstract

This study aims to interpret in depth the cultural values ​​of Confucianism reflected in the management control system of Chinese ethnic families in Minangkabau. This study uses qualitative interpretive. The process of this research is interactive and meaning that is not measured by statistical data and aims to explore various information more in depth and makes it possible to get things implied by data collection carried out in triangulation. Data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question and then analyze it based on the question of participants' perceptions studied. This research was conducted in one of the food trading businesses in the city of Padang, namely UD. KBF. The results of the study can be concluded by interpreting Confucian cultural values ​​in the implementation of the management system of Chinese ethnic family companies. This study found that Confucian values ​​were reflected in the implementation of the company's management control system UD. KBF. The values ​​applied by the company's leadership are
Analisis Implementasi Good Governance Pada Pengelolaan Anggaran Pendapatan Dan Belanja Nagari Gustiman Candra; Herlina Helmy; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.56

Abstract

This research aims to find out how to manage the Nagari Revenue and Expenditure Budget (APBNagari) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera Subdistrict, Pesisir Selatan District and find out how good governance is implemented in the management of the Nagari Income and Expenditure Budget (APBNagari ) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera District, Pesisir Selatan District. To achieve these objectives, qualitative research methods are used. Data collection techniques are carried out by interview, observation and documentation. The results of the study showed: (1) Management of APB Nagari in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih based on Permendagri Number 20 of 2018 concerning Village Financial Management there were problems at the planning stage. Nagari Koto Nan Tigo Selatan Surantih late in the Determination of RPJM Nagari and APB Nagari and Nagari Koto Nan Tigo Utara Surantih was only late in the APB Nagari determination. The late stipulation of the APB Nagari was due to the issuance of regulations from the regency to the Nagari. The stages of administration, reporting and accountability are in accordance with Permendagri Number 20 Year 2018 concerning Village Financial Management. (2) Implementation of Good Governance principles in the management of APB Nagari on the nagari of Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih has been carried out quite well by Nagari government
Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility: Bima Dwi Darma; Fefri Indra Arza; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.63

Abstract

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model. The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure
Pengaruh Gender, Budaya, Dan Faktor Lingkungan Terhadap Ethical Beliefs: Dio Septiawan; Herlina Helmy; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.65

Abstract

The purpose of this study was to investigate the influence of gender, culture, the campus environment, and the home environment against ethical beliefs. This study focused on students majoring in accounting in the city of Padang has taken the course of the audit and has not yet taken including the course of the audit. Data collection methods are purposive sampling. Types of data used in this research is the data subject in which type of research data in the form of accounting students in four universities in the city of Padang, Padang State University, Andalas University, Bung Hatta University, and Putra Indonesia University. The data source in the research is primary data. In this research show that there are not prove that women tend to be more ethical in an Ethical audit accounting student ethical beliefs., meanwhile the result of the study show that there are positive influences between culture, Campus environment, and Home environment against the Ethical beliefs has taken courses on auditing and has taken including the course of the audit in students accounting in the city of Padang.
Auditor Style Dan Komparabilitas Laporan Keuangan Riski Wulandari; Henri Agustin; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.66

Abstract

Auditor style defined as a unique set of internal working rules for the interpretation and enforcement of accounting standard within the auditor’s clienteles belongs to particular audit firm, especially Big 4 audit firms. As a consequence, financial statements of two companies audited by the same Big 4 auditor, subjected to the same audit style, tend to have comparable earnings which have a more similar accrual, than two companies audited by two different Big 4 auditors with different styles. This research attempts to examine the effect of this auditor style issue on manufacturing financial statement comparability listed in Indonesian Stock Exchange. For five years’ observations, through 2012-2016 this research demonstrated a result with auditor style affects the comparability of reported earnings within a Big 4 auditor’s clientele and found no effect of auditor style on financial statement comparability within a non-Big 4 auditor’s clientele
Faktor-Faktor Yang Mempengaruhi Pergantian Auditor: Juriati Juriati; Charoline Cheisviyanny; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.67

Abstract

This research aims to determine the influence of audit quality, change in audit fees, change in management, financial distress and client size on auditor switch. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2014-2017. The data analysis method used is logistic regression analysis, with auditor switching as the dependent variable and audit quality, change in audit fees, change in management, financial distress and client size as independent variables. The results of the research concluded that audit quality, change in audit fees, financial distress and client size have significant relationship with auditor switchi while management change does not have a significant relationship with auditor switch. The next researcher can consider using other variables such as share growth, company growth, audit tenure, audit delay and other variables that might influence auditor switch
Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa: Rahmadia Pratiwi; Nurzi Sebrina; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.68

Abstract

This study discusses how to apply the principles of administrative accountability, reporting and accountability of village funds in four villages in the northern sub-district of Pariaman, Pariaman city. This study used descriptive qualitative method. Data collection techniques are carried out by observation, interviews and documentation. The results of the study show: (1) the administration is carried out by the village treasurer in the form of income, expenditure and expenditure. Receipt of delay in receiving funds from the central government. Village expenditure also has several obstacles in the process of sending funds, because there are several verification systems and shopping transaction authorizations that have not been in accordance with the applicable rules. Village financing, utilization of investment capital carried out by villages related to financing is still not optimal; (2) late reporting of village funds in stages 1 and 2, this is due to late disbursement of funds so that reporting is too late; (3) Accountability of village funds has been carried out by the village government by giving village government performance to the community through media information that is easily accessible to the village community. In order for administration, reporting, and accountability of village funds to run well, regulations are issued on time. The administrative process is required to complete the verification and authorization requirements in accordance with applicable rules

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