Dosen-dosen Jurusan Akuntansi Fakultas Ekonomi Universitas Andalas (JAFEUA) telah mempublikasi berbagai pemikiran dan karya ilmiahnya pada jurnal internasional bereputasi yang terindeks Scopus dan/atau World of Science (WoS) dan jurnal-jurnal nasional terakreditasi. Selain pada jurnal, dosen JAFEUA juga aktif mempublikasikan karya ilmiahnya pada prosiding konferensi/ seminar/ simposium nasional dan internasional baik yang terindeks Scopus/WoS maupun ber-ISBN. Publikasi pada Scopus atau WoS tersebar dari Q1 sampai Q4. Sementara pada Jurnal Nasional Terakreditasi, publikasi dosen JAFEUA terdapat pada jurnal-jurnal terindeks sinta 1 sampai 5. 

Adanya berbagai skema riset mulai dari Kementerian, Universitas, sampai Fakultas diharapkan terus mendorong produktivitas dosen JAFEUA untuk mempublikasikan tulisannya pada jurnal dan prosiding bereputasi. Manajemen JAFEUA juga menaruh perhatian yang tinggi terhadap kolaborasi riset baik secara internal di jurusan, kolaborasi nasional, dan lebih-lebih kolaborasi dengan peneliti internasional. 

Beberapa publikasi dosen JAFEUA dapat dilihat atau diakses melalui tautan berikut:

1. Zulfikar, R., Lukviarman, N., Suhardjanto, D., Ismail, T., Astuti, K.D., Meutia, M., (2020) Corporate Governance Compliance in Banking Industry: The Role of the Board, Journal of Open Innovation: Technology, Market, and Complexity, Vol. 6, No.137, pp. 1-18. https://doi.org/10.3390/joitmc6040137

2. Lukviarman, N. and Johan, A.P. (2018) Meta-Analysis of Corporate Governance in Asia, Investment Management and Financial Innovation, Vol. 15, No. 2, pp. 267-280 http://dx.doi.org/10.21511/imfi.15(2).2018.24  

3. Lukviarman, N., Maruf, Syafrizal, and Hamidi, M. (2018) Religious Feeling, Morality and Ethical Feelings; the Case Study of Indonesia, Problems and Perspectives in Management, Vol. 16, No. 4, pp. 444-452  http://dx.doi.org/10.21511/ppm.16(4).2018.37 

4. Amin, A., Lukviarman, N., Suhardjanto, D., and Setiany, E. (2018) Audit Committee Characteristics and Audit-Earnings Quality: Empirical Evidence of the Company with Concentrated Ownership, Review of Integrative Business and Economics Research, Vol. 7, Supplementary Issue 1 (part I), pp. 18-33 http://buscompress.com/riber-7-s1.html 

5. Trihatmoko, R.A., Mulyani, R. and Lukviarman, N. (2018) Product Placement Strategy in the Business Market Competition: Studies of Fast Moving Consumers Goods, Business and Management Horizon, Vol. 6, No. 1, pp. 150-161  http://dx.doi.org/10.5296/bmh.v6i1.13239     

6. Lukviarman, N., Johan, A.P., Maruf, Handika, R.F. (2017) The Modification of the Theory of Planned Behavior and Its Similarity with Moral Development and Ethical Senstivity, International Journal of Management and Applied Sciences, Vol. 3, No. 12, pp. 31-34. http://www.worldresearchlibrary.org/up_proc/pdf/1124-151141621516-19.pdf 

7. Lukviarman, N. (2016) Continental-European Governance System: Meta-Analytical Studies, International Journal of Economic Research, Vol.13, No. 3, pp.745-763 (awarded ICABER Best Research Paper Award 2016). http://serialsjournals.com/articles.php?volumesno_id=1038&journals_id=41&volumes_id=845 

8. Febrianto, Rahmat; Fitria Dini; Dela Audina; Yuskar Yuskar; Verni Juita. 8. The Influence of Pseudo Auditor Rotation on Audit Quality: A New Evidence. Australasian Accounting, Business, and Finance Journal, Vol. 11, Issue 4. https://ro.uow.edu.au/aabfj/vol11/iss4/6/ 

9. Defitri, Siska Yulia; Asniati Bahari; Hefrizal Handra; dan Rahmat Febrianto. Determinant Factors of E-Government Implementation and Public Accountability: TOE Framework Approach. Public Policy and Administration, Vol. 19, No. 4 . https://ojs.mruni.eu/ojs/public-policy-and-administration/article/view/5273

10. Efrizon, Rahmat Febrianto, dan Rayna Kartika. The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study. Jurnal Ilmiah Akuntansi dan Bisnis, Vol. 15. No. 1. DOI: https://doi.org/10.24843/JIAB.2020.v15.i01.p11

11. Rita Rahayu. E-commerce adoption by SMEs in developing countries: evidence from Indonesia. https://link.springer.com/article/10.1007/S40821-016-0044-6

12. Fauzan Misra. Information Search Behavior and Tax Consultants’ Recommendation: Experimental Examination on The Role Of Social Norms. https://journals.vgtu.lt/index.php/JBEM/article/view/11406

13. Fauzan Misra. Accountability Pressure as Debiaser for Confirmation Bias in Information Search And Tax Consultant’s Recommendation. https://jurnal.ugm.ac.id/jieb/article/view/40019

14. Fauzan Misra. The Role of Audit Information Dissemination in Curbing The Contagion of Tax Noncompliance. http://ejournal.umm.ac.id/index.php/jibe/article/view/10223

15. Yurniwati. Enhancing Competitiveness of Creative Industries: SME in West Sumatra. https://www.sciencepubco.com/index.php/ijet/article/view/18428

FIBAA (Foundation for International Business Administration Accreditation)

Universities are expected to play a role in facing competitiveness in the era of globalization. In a higher education system that increases autonomy, accountability for quality assurance and education strategies is in the hands of universities. Therefore, to protect the interests of the community and accountability to the public, accreditation is an important aspect to be paid attention to by universities as an indicator of quality. Based on this, the recognition of higher education on an international scale is important.

International accreditation or certification is an important part in the management of education, therefore international accreditation or certification can be a major aspect in higher education because it will reflect the strength of the nation in the eyes of the international community. International accreditation or certification can have multiple meanings both within and outside the country. Domestically, international accreditation or certification can be used to ensure an increase in the quality culture nationally. Meanwhile international accreditation or certification can provide a global perspective that education in Indonesia is also equal. These two perspectives are not only important for the Government, but also for universities in general and the study programs at these universities.

FIBAA or Foundation for International Business Administration Accreditation, is a non-profit organization specifically established to promote quality and transparency in education and science by providing a quality seal for study programs and education providers. FIBAA is based on national and international requirements and standards. In particular on European Standards and Guidelines (ESG) and the promotion of practical relevance and employability.

FIBAA achieves its goals, in particular, by developing appropriate measures and instruments, which serve to determine quality guidelines for each of the academic goals targeted by educational institutions (study programs). In addition, FIBAA establishes relevant decision-making bodies to accredit, audit, evaluate and certify international education programs and their providers. FIBAA also contributes proactively to the work of international agencies and beyond to achieve comparability of quality standards and quality assurance processes in the education sector.

The task of quality assurance is the responsibility of higher education institutions. FIBAA supports higher education institutions in achieving these stated goals. FIBAA offers indicators for further quality development. FIBAA promotes quality and transparency in academic education by assessing Higher Education Institutions (HEI), Business Schools, study programs and further study offerings nationally and internationally against international standards and regulations and by documenting and publishing the results.

FIBAA accreditation provides detailed information and provides objective evidence of the quality of the study program. FIBAA evaluates five main criteria, namely:

1. Objectives and positioning of the study program (Objectives and positioning of the  study programme)

2. Admission standards and procedure

3. Content, Structure and Didactic concept of the study program

4. Academic environment and framework standards

5. Quality assurance, quality development and documentation (Quality assurance, quality development and documentation)

FIBAA procedures at the institutional level (system accreditation, institutional accreditation) are interdisciplinary; the procedure is directed at all HEIs and other education providers. In the areas of program accreditation procedures and certification procedures, the FIBAA academic continuing education program places special emphasis on programs in law, social and economic sciences and management qualifications. As the advisory unit of FIBAA, FIBAA Consult supports higher education institutions and assists them in the development and implementation of their quality-oriented strategies. FIBAA Consult conducts evaluation procedures according to individual goals of higher education institutions and other academic institutions and offers workshops and seminars on current issues.

Reference:

The official FIBAA website accessed on the https://www.en-fibaa.org/

HIMA Accounting is an organization that aims and is oriented towards student activities in the academic field. Initially, the function of HIMA was to learn about courses in accounting so that students could better understand lectures in this field. However, over time the function of HIMA became wider, not only in the academic field but also in the non-academic field. HIMA provides a place for students to hone and develop their skills in both academic and non-academic fields. For non-academic fields, one example is the Accounting Week event. In this event, students can channel their talents and skills in the field of music through one of the branches of the Accounting Week event, namely Accoustic. In addition, HIMA also provides a training platform for the olympics and competitions in the accounting field through Hicomtion (HIMA Information Competition and Preparation).

Behind the success of Student Association of Accounting Department (HIMA), of course there are great leaders involve on it. The following is the chairman of HIMA Accounting for the last 5 years. HIMA Accounting for the 2017/2018 period is chaired by Berli Mulia Tama. In this period, for the first time, HIMA implemented a point system for every violation committed by HIMA management. Furthermore, in the 2018/2019 period, HIMA was led by Wahyu Rilvi Satria. During this period, HIMA implemented a family and professional system. This year, HIMA has succeeded in organizing the 40th anniversary of the Accounting Department, whose committee is from the HIMA management and is directly supervised by lecturers. In the next period, namely 2019/2020, HIMA is chaired by Ahmad Nadhirin. During this period, HIMA managed to run its flagship program online, namely TRYOUT (TO) SBMPTN, workshop, student accounting competition, and friendly meetings.

Furthermore, in the 2019/2020 period, HIMA was led by Fauzan Amirul Haq. During this period, HIMA also succeeded in carrying out online work programs. Among them are two major events, namely Accounting Week (AW) and Accounting for Students (AFS). For the management of the 2021/2022 period, HIMA is chaired by Zikri Adzani.

Dalam 3 tahun terakhir, mahasiswa Program Studi Akuntansi Universitas Andalas  telah meraih prestasi akademik dan non akademik yang sangat baik sehingga dapat meningkatkan reputasi dan nama baik Program Studi Akuntansi  Fakultas Ekonomi Universitas Andalas. Mahasiswa Program Studi Akuntansi  telah mendapatkan penghargaan/juara sebanyak 58 kegiatan terdiri dari; 32 kegiatan pada tingkat Internasional, 12 kegiatan pada tingkat nasional dan 14 kegiatan pada tingkat lokal. Informasinya diuraikan sebagai berikut: