cover
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)
ISSN : -     EISSN : 26563649     DOI : https://doi.org/10.24036/jea.v2i4.291
Core Subject : Economy,
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.
Articles 445 Documents
Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives (Gri) G4 Doni Syahputra; Herlina Helmy; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.102

Abstract

This study aims to analyze: 1) The level of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, T;bk. for the year 2016-2017 based on the GRI G4 Guideliness, 2) The breadth and depth of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. for the year 2016-2017. This is a descriptive qualitative research using two mining companies, namely, PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. Data for this study were secondary from annual report and sustainability report were analysed using content analysis technique. The results show that: 1) the level of disclosure on economic, social and environmental performance indicators is higher for PT Aneka Tambang, Tbk. compared to those of PT Vale Indonesia, Tbk. 2) the breadth and depth of sustainability report disclosure of PT Indo Tambangraya Megah, Tbk, is better compared to those of PT Bukit Asam (Persero), Tbk.
Pengaruh Faktor Individual Dan Situational Terhadap Niat Whistleblowing Febby Chika Putri Mulfag; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.103

Abstract

This study aims to look at individual and situational factors that influence the intention of civil servants to conduct whistleblowing, especially for civil servants not in the Regional Finance Agency of West Sumatra Province. Individual factors consist of three main factors, namely attitudes towards whistle-blowing, subjective norms, and perceived behavioral control and three main factors on situational factors, namely seriousness of errors, wrongdoing status, and personal reporting costs. This study uses a semi-experimental method with a quantitative approach. The research sample was determined by purposive sampling which consisted of 56 employees. This study found that individual and situational factors succeeded in predicting whistle-blowing intentions. In particular, the results of the study show that there are six antecedents of whistleblowing intentions between civil servants who do not have positions in BAKEUDA: attitudes towards whistle-blowing, subjective norms, perceived behavioral control, seriousness of errors, wrongdoing status, and personal reporting costs
Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat Rifka Ramadhani; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.104

Abstract

This study aims to prove empirically the effect of regulation, budget politics, budget planning, human resources and the procurement of goods/services on budget absorption. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 4 respondents in each OPD so that the questionnaire distributed was 156 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 25.00 program. The result of the study showed regulation, budget planning and the procurement of good/services has a significant positive effect on budget absorption. However, budget politics and human resources have no effect on budget absorption.
Memaknai Sistem Pengendalian Manajemen, Kepemimpinan Dan Ideologi Gender Pemimpin Pada Salah Satu UMKM Minangkabau Ulil Azmi; Sany Dwita; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.105

Abstract

This study discusses the meaning of the management control system, leadership and gender ideology of leaders in one of the Minangkabau UMKM. The purpose of this study was to reveal how the implementation of the management control system was influenced by the culture and gender ideology of Minangkabau female leaders. This research is a qualitative research with an interpretative paradigm using the lens of anthropology from an emic and ethic perspective. Emic views come from the results of interviewing the interpretations of the research subjects while the ethic views come from the theories, literature and interpretations of outsiders. The analysis of emic and ethic views gets a deep understanding in this research. The difference between this research and previous research is that this study discusses more about the feminine potential of female leaders in implementing MCS, then this research was conducted on one of the Minangkabau UMKM. This study found that female leaders in the implementation of MCS will use their feminine potential in leadership, namely loving, loving, gentle and well-spoken words. Female leaders will use the family concept in leading so that they can be accepted and listened to by their employees. So gender leadership will produce gender MCS based on the nature of compassion and help. the recommendation for further research is to be able to examine the influence of the concept of Islam in the implementation of MCS
Sistem Pengendalian Manajemen Dan Kepemimpinan Pada Bisnis Keluarga Etnis Minangkabau Ayu Wandira; Sany Dwita; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.106

Abstract

This study's purpose in this paper is to reveal the relationship between management control systems and leadership styles in the Minangkabau ethnic family business. By using an interpretive qualitative approach with the lens of ethical and emicent anthropology. Ethical views refer to outside interpretations (researchers and previous literature). The combination of these two views allows a deep understanding of this case. Interview, observation and documentary analysis used to collect data. and emik is how people interpret phenomena. The emic and ethical approaches are used to see how culture influences leadership styles and management control systems in Minangkabau ethnic family companies. Minangakabau is an ethnic that has special characteristics with the matrilineal system, namely the lineage drawn from the mother's side, and the leadership system known as tungku tigo sajarangan and with traditional jargon adat basandi syarak, syarak basandi kitabullah. The Minangkabau ethnic group is known for its culture of migrating and trading. The cultural background of the leader will determine how the management in the company, but the leader is not the only determinant in the formation of culture, but the leader adapts to the cultural conditions, with the same culture between leaders and employees, the organizational process will run better. The limitation in this study is that this research was only carried out on one Minangkabau ethnic family, so that it was unable toililize all the values ​​applied by entrepreneurs from the Minangkabau ethnic group in the companies they owned.
Pengaruh Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting Mike Sonita Sari; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.108

Abstract

Sharia issuers are determined by considering Islamic principles and it is expected that company activities will be in harmony with Islamic law and framework. ISR is part of corporate social responsibility that should be disclosed by Islamic issuers. However, ISR disclosure is still voluntary, so the level of disclosure of each sharia issuer still varies. This study aims to examine the effect of Good Corporate Governance (GCG) on disclosure of Islamic Social Reporting (ISR). The total samples used in this study is 65 annual reports from 13 companies registered in the Jakarta Islamic Index (JII) for the period 2013-2017. The measurement of ISR disclosure is done by means of content analysis through scoring methods on the annual reports of each sharia issuer. Data analysis was performed with descriptive statistics and classic assumption tests and hypothesis testing with multiple linear regression, F test, R2 test, and t test. The results showed that the frequency of board of commissioner meetings had a significant positive effect on ISR disclosure. The size of independent commissioners, the size of the audit committee, and public ownership have a significant negative effect on ISR disclosure. Institutional ownership and managerial ownership have no effect on ISR disclosure.
Pengaruh Kualitas Informasi Akuntansi Dan Persepsi Kontrol Perilaku Terhadap Intensi Investor Dalam Pemilihan Saham Putri Aisyah; Erinos N,R; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.109

Abstract

This study aims to determine the effect of the quality of accounting information and perceptions of behavioral control on investor intentions in stock selection. The population of this study is the GI-IDX of Higher Education in the City of Padang. Samples taken based on purposive sampling technique using questionnaires as many as 100 respondents obtained by using Slovin formula. The method of analysis is done using Multiple Linear Regression Analysis. The results showed that the quality of accounting information has a positive and significant effect on investor intentions in stock selection and behavior control perceptions have a positive and significant effect on investor intentions in stock selection
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP Riki Kurnia; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.110

Abstract

The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.
Relevansi Informasi Laporan Keuangan Accrual Basis: Kemampuan Rasio Keuangan Dalam Memprediksi Status Financial Distress Pemerintah Daerah Kabupaten Dan Kota Se- Indonesia Periode 2015-2017 Waninda Waninda; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.111

Abstract

This study aims to predict the financial distress status of district and city governments in Indonesia. Research examines the relevance of financial statement information consisting of profitability ratio, liquidity ratio, performance ratio and capital stress ratio in predicting district and city government financial distress in Indonesia in 2015-2017. This study uses agency theory. The sampling method in this study used purposive sampling. This study consisted of 134 samples of districts / cities in Indonesia, the financial data used in the study were audited regional government financial reports, namely reports on audit results for 2015-2017. The type of data used is secondary data. The analysis used is binary logistic regression analysis. Based on the results of binary logistic regression analysis with a significance level of 5%, that of the four types of ratios measured using fourteen measurements obtained results (1) Profitability ratio as measured by profit margin ratio affects financial distress with an β coefficient of 51,548 and a significance value of 0,000 < 0.05, (2) The performance ratio measured by operating revenue to total revenue has an effect on financial distress with an β coefficient of -41.180 and a significance value of 0.015> 0.05, and a depreciation ratio influences financial distress with an β coefficient of 40.004 and a value significance of 0.004 <0.05
Pengaruh Moral Etika Pajak Penghasilan Terhadap Tax Avoidance Dengan Sosio Demografi Sebagai Variabel Moderasi Weggy Oktya Dwitra; Henri Agustin; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.112

Abstract

Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. The data needed in this research is obtained from a questionnaire filled in by the income taxpayer sample registered at the KPPP Padang, which consists of 100 taxpayers. The collected data was analyzed using simple and multiple linear regression tests and the MRA (Moderating Regression Analysis) test for moderating variables. The research results obtained are (1) Moral-ethics of income tax affects the intention of personal taxpayers to carry out tax avoidance income tax. (2) Socio Demography does not moderate the relationship between moral-tax ethics and personal taxpayer intentions to carry out tax avoidance income taxes. (3) Moral-Ethics of Income Tax and Socio-Demographic influence together towards Tax Avoidance. In addition Socio Demography is proven only as an independent variable (predictor) in relation to Tax Avoidance.

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