JURNAL EKSPLORASI AKUNTANSI最新文献

{"title":"Pengaruh Demokrasi, Kekuatan Politik dan Ukuran Pemeritah Daerah terhadap Transparansi Keuangan Pemerintah Daerah","authors":"Suci Novalia, Deviani Deviani","doi":"10.24036/jea.v5i1.636","DOIUrl":"https://doi.org/10.24036/jea.v5i1.636","url":null,"abstract":"This study aims to analyze the influence of democracy, analyze the influence of political power and analyze the influence of local government measures on the financial transparency of regency/city governments in Jambi Province. The population in this study was the Regency/City Regional Government in Jambi Province with a total sample of 44 samples during 4 years of observation (2017-2020). The data analysis technique used in this study is panel data regression analysis. The result of this study is that democracy has a significant effect on the transparency of local governments in districts/cities throughout Jambi Province. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The first hypothesis (H1) which states that local government transparency has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted. Political ideology has no effect on the transparency of local governments in districts/cities throughout Jambi Province. The high and low number of parties winning legislative elections has no effect on the transparency of local governments. Political ideology does not affect the degree of disclosure of information and transparency. The second hypothesis (H2) which states that political power does not have a significant effect on the transparency of local governments in districts/cities throughout Jambi Province is not accepted The size of local governments has a significant positive effect on the transparency of local governments of districts/cities throughout Jambi Province. The larger the size of local government, the more transparency of local governments will also increase. The third hypothesis (H3) which states that the size of the government has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117225346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Studi Kualitatif Penggunaan QRIS (Quick Respond Indonesian Standard) dalam Pemungutan ZIS (Zakat, Infaq, dan Shadaqah)","authors":"Gilang Rizaldi, Henri Agustin","doi":"10.24036/jea.v5i1.631","DOIUrl":"https://doi.org/10.24036/jea.v5i1.631","url":null,"abstract":"Research has been carried out on the use of the Indonesian Quick Response Code system as a means to facilitate the collection of zakat, infaq, and alms activities at several mosques in the city of Padang. This study uses a qualitative research method with a descriptive approach. The object of this research is the Indonesian Quick Response Code payment system, while the research subject is the welfare board or mosque general treasurer who plays an important role in implementing the Indonesian Quick Response Code payment system. The methods used in data collection are the interview method and the documentation method. Based on research data, the effectiveness of the basis for using the Indonesian Quick Response Code in collecting zakat, infaq, and alms is assessed based on the application of stakeholder theory and management theory. On the other hand, the obstacles found in this study are that some mosque worshipers do not understand and are accustomed to following technological developments so that pilgrims are more comfortable using the infaq box compared to the Indonesian Quick Response Code system. The limitations of this study are that the research sample is only 5 mosques in the city of Padang, so that further research is expected to be able to take a larger sample.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131070247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Hennes & Mauritz Co., Ltd","authors":"Linda Apriliani, Charoline Cheisviyanny","doi":"10.24036/jea.v5i1.642","DOIUrl":"https://doi.org/10.24036/jea.v5i1.642","url":null,"abstract":"This study aims to analyze: 1) The level and quality of Corporate Social Responsibility (CSR) disclosure before and during COVID-19 of Hennes & Mauritz Co., Ltd  for the year 2016-2021 based on the GRI 2021 Standard, 2) Differences in focus changes of CSR before and during COVID-19 of Hennes & Mauritz Co., Ltd for the year 2016-2021  based on the  GRI 2021 Standards. This is a interpretative qualitative research using Sustainability Report of Hennes & Mauritz Co., Ltd for the year 2016-2021. Data for this study were secondary data were analyzed using content analysis technique. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of Hennes & Mauritz Co., Ltd there has been an increase in the number of level and quality of disclosure during COVID-19, 2) There is a change in the focus of disclosure of CSR before and during the COVID-19. H&M shifted the focus of CSR from environmental(300) to economic performance (201) and occupational health and safety (403).","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127537658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Persepsi, Pengetahuan Akuntansi Syariah, dan Religiusitas terhadap Minat Mahasiswa Akuntansi Berkarir di Lembaga Keuangan Syariah","authors":"Anggun Rahma Auwldhani, D. Handayani","doi":"10.24036/jea.v5i1.614","DOIUrl":"https://doi.org/10.24036/jea.v5i1.614","url":null,"abstract":"This research explore the impact of Shariah calculations, implications and knowledge on professional interests in Shariah financial institutions. The sample in this study is students who have taken sharia accounting courses. The type of research used in this study is quantitative approach using primary data. Primary data was obtained by distributing questionnaire directly to 100 respondents. The data was the analyzed using multiple linear regression techniques. The results of this study are (1) perception (2) Sharia accounting knowledge (3) religiosity on the interest of accounting students for a career in Sharia financial institutions.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133430276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Karakteristik Tujuan Anggaran dan Komitmen Organisasi terhadap Kinerja Pemerintah Nagari","authors":"Putri Zainiah, Fefri Indra Arza","doi":"10.24036/jea.v5i1.581","DOIUrl":"https://doi.org/10.24036/jea.v5i1.581","url":null,"abstract":"This study aims to examine the effect of budget characteristics and organizational commitment on the performance of the nagari government in the nagari government in Dharmasraya Regency, the research sample was determined using the non-probability sampling method with a sample of 52 villages. Quantitative data is the data selected in this study in the form of written responses from the questionnaire. The source of data used is primary data obtained from the nagari government. Methods Questionnaire data was collected by giving a set of oral questions or written questions to respondents to answer. The results showed that budget participation, clarity of budget objectives, budget feedback and organizational commitment had an effect on the performance of the nagari government. Budget evaluation and the difficulty of budget objectives have no effect on the performance of the nagari government.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124854184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pengungkapan Sustainability Report dan Intensitas Modal terhadap Profitabilitas: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020","authors":"Radinkha Tiara Aurelya, Efrizal Syofyan","doi":"10.24036/jea.v5i1.602","DOIUrl":"https://doi.org/10.24036/jea.v5i1.602","url":null,"abstract":"This study aims to determine the effect of sustainability report disclosure and capital intensity on profitability. The population on this research is several manufacturing company listed on Indonesian Stock Exchange start from 2016-2020. This study used secondary data. The sampling technique used purposive sampling method with 105 firm as the sample during 5 years period. Using panel data regression analysis as data analysis technique on this research. The result showed that capital intensity had an effect on firm profitability. Meanwhile, sustainability report disclosure has no effect on firm profitability.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128198819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pandemi Covid-19 dan Karakteristik Perusahaan terhadap Manajemen Laba Akrual","authors":"Bahrun Nafis, Nurzi Sebrina","doi":"10.24036/jea.v5i1.616","DOIUrl":"https://doi.org/10.24036/jea.v5i1.616","url":null,"abstract":"This study aims to analyze the effect of the Covid-19 pandemic and company characteristics on accrual earnings management. Accrual earnings management is the dependent variable in this study as measured by absolute discretionary accruals using the Modified Jones Model by Dechow (1995). The Covid-19 pandemic is an independent variable in this study measured by a dummy variable that takes 1 if the observation period of the pandemic is 2020, and 0 otherwise. Company characteristics are independent variables which in this study are represented by profitability as measured by ROA, leverage as measured by DER, and firm size as measured by the natural logarithm of total assets. The population of this study were companies that were heavily affected by the Covid-19 pandemic, the tourism, restaurant and hotel sectors and the retail sector which were listed on the Indonesia Stock Exchange in 2019-2020 using the sampling method, namely the purposive sampling technique so that the final sample of this study was 57 companies. The analysis technique used is multiple linear analysis techniques. Overall, the results of this study indicate that the Covid-19 pandemic has no effect on accrual earnings management. The characteristics of the company, namely profitability and company size also have no effect on accrual earnings management, and leverage has a positive effect on accrual earnings management.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114931437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Financial Distress dan Corporate Social Resposibility terhadap Konservatisme Akuntansi","authors":"Muhammad Nur Caniago, Vanica Serly","doi":"10.24036/jea.v5i1.572","DOIUrl":"https://doi.org/10.24036/jea.v5i1.572","url":null,"abstract":"The financial report is a description of the company's performance. This study aims to determine the effect of financial distress and corporate social responsibility on accounting conservatism. Manufacturing companies listed on the Indonesia Stock Exchange are the population in this study with the 2017-2019 research period. The number of samples analyzed were 34 companies. Samples were taken by purposive sampling method. The analysis technique used is multiple linear analysis technique. The results show that financial distress has a positive effect on accounting conservatism, corporate social responsibility has no effect on accounting conservatism. Suggestions for further research are expected to increase the number of research samples and years of observation, and also to use other variables that can be used to measure the level of accounting conservatism.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129688980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Dampak Pertumbuhan Laba, Struktur Modal dan Likuiditas terhadap Kualitas Laba","authors":"Tiara Tri Amanda, Erinos Nr","doi":"10.24036/jea.v5i1.527","DOIUrl":"https://doi.org/10.24036/jea.v5i1.527","url":null,"abstract":"This study aims to examine the effect of profit growth, capital structure, and liquidity on earnings quality. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The  sample was determined based on the purposive sampling method, in order to obtain 65 companies. The source of data in this study is secondary data, that obtained using the documentation observation method at www.idx.co.id. The data analysis technique used is multiple linear regression. The results of this study indicate that profit growth has no effect on earnings quality, while capital structure has a significant negative effect on earnings quality and liquidity has a significant positive effect on earnings quality.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114746180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kepemilikan Manajerial, Komisaris Independen, Financial Distress terhadap Pengungkapan Sukarela","authors":"Asih Pratiwi, Mayar Afriyenti","doi":"10.24036/jea.v5i1.472","DOIUrl":"https://doi.org/10.24036/jea.v5i1.472","url":null,"abstract":"This study aims to examine the effect of Managerial Ownership, Independent Commissioner, Financial Distress on Voluntary Disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a total sample of 170 samples using purposive sampling method. The analysis was performed using multiple linear regression models. The results of this study indicate that: (1) Managerial Ownership has a negative and insignificant effect on the structure of Voluntary Disclosure (2). Independent Commissioner has a negative and significant effect on Voluntary Disclosure (3) Financial Distress has a positive and significant effect on Voluntary Disclosure.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131705364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}