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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 Nuansa Karya Akuntansi

 1 
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 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.
Pengaruh Ukuran Dewan Direksi dan Islamic Corporate Social Responsibility terhadap Nilai Perusahaan: Studi pada Bank Syariah yang Terdaftar di OJK Tahun 2016-2020 Ramadhani, Wulandary; Serly, Vanica
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.8

Abstract

The purpose of this study was to determine the effect of board size and Islamic corporate governance on firm value. The population in this study are Islamic Commercial Banks registered with the OJK. The research design in this study is a quantitative approach using secondary data. Secondary data is obtained from each website of Islamic Commercial Banks. We then analyzed the data using multiple linear regression analysis techniques. This research is (1) board size has a significant effect on firm value (2) Islamic corporate social responsibility has no effect on firm value.
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