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All Journal JIA (Jurnal Ilmiah Akuntansi) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Studies in English Language and Education Jurnal Nuansa Karya Akuntansi
Serly, Vanica
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Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Other

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Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Serly, Vanica; Septiari, Dovi; Betavia, Ade Elsa
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
ANALISIS EFISIENSI, KUALITAS ASET DAN STABILITAS BANK PEMBANGUNAN DAERAH SEBELUM DAN SESUDAH KONVERSI MENJADI BANK SYARIAH IKARDI, IKARDI; SERLY, VANICA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3634

Abstract

This study aims to compare the efficiency, asset quality and stability of regional development bank before and after conversion to Islamic banks. This research is classified as a comparative descrictive research. The population of this study is Islamic commercial banks in Indonesia.The type of data used is secondary data obtained from financial reports uploaded on each bank's website and the OJK website. The sampling method is Purposive Sampling with quarterly reports of Aceh Bank and NTB Bank, each 15 before conversion and 15 after conversion, so a total of 30 samples before and 30 samples after. Efficiency variables use the ratio of CIR (Cost Income Ratio), Quality with APB (Problematic Earning Assets) and Stability with EAR (Equity to Asset Ratio). Testing data analysis using Paired T test, while the normality test using Shapiro-Wilk and Wilcoxon. Based on the results of the analysis and testing, it can be concluded that there are insignificant differences in the efficiency and quality of assets but there are significant differences in stability. The efficiency of the bank before conversion is higher than after but the asset quality and stability of the bank after conversion is highe
Pengaruh Keyakinan Islam dan Gender terhadap Ethical Judgment Sari, Yesi Novita; Serly, Vanica
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.43

Abstract

This study aims to examine the influence of Islamic Belief and Gender on Ethical Judgment. It is a quantitative research with data obtained through questionnaires. The research population consists of Accounting students from the Faculty of Economics at Universitas Negeri Padang, Politeknik Negeri Padang, Universitas Putra Indonesia, Universitas Dharma Andalas, and Universitas Andalas, who have taken auditing courses and are Muslims from the 2019, 2020, and 2021 cohorts, totaling 1,727 students. The sample was selected using the Slovin formula, resulting in 328 students. The results of the study show that the Islamic Belief variable (X1) does not affect ethical judgment (Y), and the Gender variable (X2) also does not affect ethical judgment (Y). This study can contribute positively to the research subjects. It can help them avoid various ethical dilemmas they might face when entering the workforce. Additionally, it can provide educators with insights to better develop ethical and religious values.
Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia 2018-2022 Putri, Febby Anjani; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2035

Abstract

This study aims to examine carbon emissions and environmental performance against the value of companies in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This research is quantitative research. Sampling techniques using targeted sampling. The number of samples during the study year totalled 140 data. The statistical method used is multiple linear regression analysis. The results show that carbon emissions have a significant negative effect on the value of the company while environmental performance has a significant effect on the value of companies in mining companies in 2018-2022.
Investigating students needs for TPACK elements in listening materials for an English for economics and business e-book Zaim, M; Serly, Vanica; Al Hafizh, Muhd.; Rosita, Nur; Wahyuni, Delvi; Marlina, Leni; Zakiyah, Muflihatuz
Studies in English Language and Education Vol 12, No 1 (2025)
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/siele.v12i1.38423

Abstract

Developing an English e-book for Economics and Business with sufficient and proper content, pedagogical approaches, and integrated technology is required. This research analyzed Economics and Business faculty students need for TPACK elements of listening materials in an e-book for learning English for Economics and Business. Listening material is highlighted because it is the most challenging skill to acquire among many non-English major students. This needs analysis can provide more focused and practical listening materials in English for Economics and Business, facilitating students acquisition of the necessary abilities to improve their listening skills and for their future careers. Accordingly, descriptive research was conducted, and the questionnaire was used to collect data related to the students needs, which were analyzed from five aspects: target situations, discourse, deficiency, present situations, and TPACK elements (technology, pedagogy, content, technological pedagogy, technological content, pedagogical content, and technological pedagogical content). From an ESP perspective, the data were analyzed descriptively. The study reveals that students require technology such as audio, short clips, and songs with engaging and meaningful listening materials, namely, business ethics, job interviews, business meetings, negotiations, and discussions. This study provides insights for English for Economics and Business e-book authors to design and develop e-books based on students need for TPACK elements for listening materials.
Pengaruh Kemampuan Dinamis dan Digitalisasi Informasi terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Payakumbuh Feroz, Narajdhiya; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1663

Abstract

This study aims to test the effect of dynamic capabilities and digitalization of information on SME performance. The population used in this study is the performance of SMEs in Payakumbuh City. The sampling technique in this study used the Slovin formula and obtained 81 SME respondents in Payakumbuh City. Data collection was carried out through a survey using an open questionnaire, and analyzed using multiple regression techniques. the results of this study indicate that (1) Dynamic capabilities do not affect SME performance, (2) Information digitalization affects SME performance.
Pengaruh Artificial Intelligence dan Kecerdasan Emosional terhadap Perilaku Etis Mahasiswa Akuntansi Emina, Hezi Mufliha; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2015

Abstract

This study aims to determine and analyse the effect of artificial intelligence and emotional intelligence on the ethical behaviour of accounting students. This type of research is quantitative research in the form of causal. The research population was all accounting students at the Faculty of Economics and Business, Padang State University. Sample selection using purposive sampling method. The research sample was 196 active accounting students. The data analysis technique in this study is to use the structural equation model partial least square. Based on hypothesis testing, it can be concluded that the artificial intelligence variable has a positive and significant effect on ethical behaviour. Any increase in the use of artificial intelligence will increase ethical behaviour. Emotional intelligence variables have a positive and significant effect on ethical behaviour. Any increase in emotional intelligence will increase ethical behaviour. The overall effect of artificial intelligence and emotional intelligence variables on ethical behaviour is 78.2% while the remaining amount is influenced by other variables that are outside the research model.
Pengaruh Financial Distress, Intensitas Modal dan Risiko Litigasi terhadap Konservatisme Akuntansi: Studi pada Perusahaan Sektor Perbankan Yang Terdaftar Bursa Efek Indonesia Tahun 2018-2022 Nezari, Tata; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2004

Abstract

The purpose of this research is to examine the influence of financial distress, capital intensity and litigation risk on accounting conservatism. The sample in this research is banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. sampling was carried out using purposive sampling technique. The total sample used was 32 companies with a total of 161 sample observations. This study used descriptive analysis. Based on the results of statistical tests, financial distress and capital intensity have no effect on accounting conservatism, while litigation risk has a positive effect on accounting conservatism.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi Olvianda, Ilmi; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2038

Abstract

This study aims to examine the effect of Corporate Social Responsibility on Company Value with Good Corporate Governance as a moderating variable. This study is included in the type of research with a quantitative approach. The population includes basic material companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique was carried out using the purposive sampling method, there were 38 companies from 2018 to 2022 that were the samples of this study. The Company Value variable as the dependent variable is measured by Tobin's q. Corporate social responsibility as an independent variable, is measured by content analysis or dummy by weighting. If the indicator item is disclosed, it is given the number 1, but if the indicator item is not disclosed it will be given the number 0. The hypothesis was tested using moderated regression analysis with SPSS. The results showed that Corporate social responsibility has a positive and significant effect on Company Value and Good Corporate Governance cannot strengthen the relationship between Corporate social responsibility and Company Value. Further research can consider including additional variables or expanding the population in order to gain broader insights.
Pengaruh Transparansi, Akuntabilitas Dan Sistem Pengendalian Internal Terhadap Pengelolaan Keuangan Dana Desa Junanda, Yorhi; Serly, Vanica
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.134

Abstract

In an empirical study in villages in Pariaman City, the purpose of this study is to determine the effect of Transparency, Accountability and Internal Control System on Financial Management of Funds (Empirical Study in villages in Pariaman City). In this study, the population used was 55 villages located in Pariaman City. The number of samples was taken using the purposive sampling method. To calculate the number of samples, the Issac and Michael formula was used to obtain 117 staff members from the village. This is a type of quantitative research, and the data source in this study is primary data distributed to village officials in Pariaman City through a questionnaire. The results of this study indicate that transparency has no effect, accountability and internal control systems have an effect on village fund management.
Co-Authors Abel Tasman Al Hafizh, Muhd. Betavia, Ade Elsa Charoline Cheisviyanny Delvi Wahyuni Dian Fitria Handayani Dovi Septiari Emina, Hezi Mufliha Feroz, Narajdhiya Helmy, Herlina IKARDI, IKARDI Junanda, Yorhi Leni Marlina Maharani, Shilla Nayang Helmayunita Nelvirita Nelvirita Nezari, Tata Nur Rosita Olvianda, Ilmi Putri, Febby Anjani Sari, Yesi Novita Sariyanah, Sariyanah Yolandafitri Zulvia Zaim, M Zakiyah, Muflihatuz