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All Journal JIA (Jurnal Ilmiah Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat 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 Health Professions Languange, Linguistic, Communication & Media Public Health Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

 1 
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.
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.
Financial Statement Fraud Detection Using the Fraud Triangle Theory: A Study of an Indonesian Healthcare Company Listed on The Indonesian Stock Exchange In 2021-2023 Maharani, Shilla; Serly, Vanica; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2758

Abstract

This study investigates the influence of the fraud triangle on financial statement fraud, focusing on pressure (financial stability and financial target), opportunity (nature of industry and ineffective monitoring), and rationalization. The research sample comprises healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, 26 healthcare companies were selected for analysis. The study employs logistic regression as the analytical method, incorporating the overall model fit test, Hosmer and Lemeshow test, goodness-of-fit test, and classification matrix analysis. The findings reveal that financial targets and the nature of the industry positively impact financial statement fraud, whereas financial stability, ineffective monitoring, and rationalization do not exhibit significant effects.
Co-Authors Abel Tasman Al Hafizh, Muhd. Asri, Rahma Risa Betavia, Ade Elsa Charoline Cheisviyanny Delvi Wahyuni Dian Fitria Handayani Dovi Septiari Emina, Hezi Mufliha Fajar Sidik Ferdian, Feri 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 Ramadhani, Wulandary Sari, Yesi Novita Sariyanah, Sariyanah Suyuthie, Hijriyantomi Wirdawati, Ayu Wulansari, Nidia Yolandafitri Zulvia Youmil Abrian Zaim, M Zakiyah, Muflihatuz