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All Journal Wahana Riset Akuntansi Infestasi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) Menara Pengabdian International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Sany Dwita
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Gambar “Kesetaraan Gender” Dalam Dunia Digital: Sebuah Eksplorasi Pada Ikatan Akuntan Indonesia M. Ridho Hidayat; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.208

Abstract

The purpose of this study is to analyse how website of Institute of Indonesia Chartered Accountants contribute in gender equality of accounting profession in Indonesia. The processes of constructing and redesigning website and the selection of the images that appearing on it are analysed as important mechanism which not only reflect ‘realities’, but also contribute to proliferation diachronically existed power relations, gender inequalities, and gendered hierarchies. This study finds a proliferation of images of (accounting) women on structure of the profession even if men are still dominant. The outcome of this to encourage women participation in accounting profession. The empirical proof presented in this study, points toward a lack of images representing professional accounting women. But when women are represented, they are depicted in similar roles as like men roles. These findings explain that Institute of Indonesia Chartered Accountants has become progressive and attempted to reduce the exercises of gender inequality in the accounting profession and contribute to empower gender equality. This study argues that a proliferation in the representation of (accounting) women in Indonesia digital space would flourish a positive step towards the inclusion of women in the Indonesia profession.
Pengaruh Respon Organisasi Dan Power Distance Terhadap Niat Melakukan Whistleblowing Aning Santi Lestari; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.268

Abstract

This study investigates a number of factors influencing employees to report unethical behavior in their organizations. This study aims to empirically examine the effect of organizational response on whistleblowing intentions, the effect of power distance on whistleblowing intentions. This research uses quasi-experimental design. The difference between this research and previous research is in the research data sources. This study collected data with a survey questionnaire given to 64 accounting students from a university in Padang, the capital of West Sumatra. Data were analyzed using ANOVA. The results of this study indicate that strong organizational responses do not have a negative impact on whistleblowing intentions. We also find that low power distances have a positive impact on whistleblowing intentions. The results of this study indicate that power distance affects the intention of revealing facts. These results contribute to the existing literature on accounting ethics, as well as inform public accounting governance policies
Pengaruh Elemen-Elemen Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Alfamet Randa; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.292

Abstract

This study aims to determine the effect of pentagon fraud’s theory in detecting fraudulent financial reporting empirical studies on companies in property and real estate sector in Indonesia listed on the Stock Exchange in 2014-2018. The sampling technique used purposive sampling with the final sample of 18 companies. Data analysis used in this research is logistic regression analysis. The result of this research showed that : Pressure (ROA), Opportunity (BDOUT), Competence (DCHANGE) and Arogance (CEOPIC) have no significant effect on fraudulent financial reporting. While the Rationalization (Change of Auditor) has a significant effect on fraudulent financial reporting.
Pengaruh Jalur Pelaporan dan Power Distance Terhadap Niat Melakukan Whistleblowing Annisa Annisa; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.293

Abstract

This paper aims at examining the effect of wrongdoing reporting channels (anonymous and non-anonymous). Intention to report fraud via anonymous reporting channel are hypothesized to be higher than through non-anonymous reporting channel. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 152 students of Undergraduate of Accounting in UNP. By using eight-case scenarios, partispants were asked to answer the possibility to whistleblow the unethical behavior that occurred in the organization which was done by their manager or peer. The intention to report fraud via anonymous reporting channel is higher rather than via non-anonymous reporting channel. We also find that low power distance has positif impact for whistleblowing decision. Taken together, these findings contribute to the exising literature on accounting ethics.
Pengaruh Jalur Pelaporan Dan Retaliasi Terhadap Niat Seseorang Melakukan Whistleblowing Lisa Assari; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.308

Abstract

This study aims to examine the effect of reporting pathways and retaliation on someone's intention to do whistleblowing. The population in this study is the Employees of the Regional Finance Agency of West Sumatra Province. The first hypothesis of this study is that individuals who deal with anonymous reporting channels will be more likely to show whistleblowing than individuals who face non-anonymous reporting pathways and the second hypothesis is individuals who face low retaliation potential will be more likely to show intention to do whistleblowing than individuals who face high retaliation potential. Experimental research with a 2 x 2 factorial design was conducted. 80 employees of the West Sumatra province's financial services have contributed to the experiment. One Way ANOVA is used in hypothesis testing. The results showed that the reporting path did not significantly influence the intention to conduct whistleblowing with the significance value from the One Way ANOVA analysis test of 0.29> 0.05. Retaliation has no significant effect on whistleblowing intentions, with the significance value of the One Way ANOVA analysis test being 0.73> 0.05.
Pengaruh Retaliasi Dan Power Distance Terhadap Niat Melakukan Whistleblowing Malwa Conella; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.310

Abstract

This study aims to test empirically about: 1) The effect of retaliation on the intention to do whistleblowing, 2) the effect of power distance on the intention to do whistleblowing. This type of research is classified as a quasi experiment. The data in the study were collected by distributing questionnaires online using google form to 152 accounting student class 2016 and 2017 from a university in the city of Padang. Data analysis was performed using ANOVA. The results of this study conclude that retaliation does not affect an individual in whistleblowing intentions, and power distance can affect an individual in whistleblowing intentions. This study focuses on the importance of the threat of retaliation to new employees in companies / public sector organizations, as well as the culture of an organization. This study uses accounting students as experimental subjects to examine the effect of retaliation and power distance on the intention to do whistleblowing
Analisis Representasi Gender Dalam Laporan Tahunan Perusahaan BUMN Sektor Jasa Di Indonesia Tahun 2016-2018 Novia Larasari; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.312

Abstract

This study aims to provide an analysis and understanding of gender representation in the annual report of BUMN service sector companies in Indonesia. The object of this research is PT Adhi Karya Tbk, PT Garuda Indonesia Tbk, PT Gas Negara Tbk, PT Pembangunan Perumahan Tbk, PT Telekomunikasi Indonesia Tbk. This study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of Service Sector BUMN Companies in Indonesia. Data collection was carried out by using documentation techniques by collecting human photos in the company's annual report. The analytical method used is content analysis. The research steps are: 1) identifying photos of people in the annual report, 2) grouping photos according to employees or non employees, only men, only women, or men and women together, 3) description of the number of photos according to group, 4) interpret the research results contained in the annual report. The results show that the description of gender in the annual report of the BUMN Service Sector Company does not support equality between men and women. Employee photos in the annual report are dominated by men compared to women. Through the analysis of gender photos described in the annual report, it was found that male gender dominated in terms of roles, places, clothes and body language. However, in the analysis of relative positions, men and women are shown standing or sitting the same
Pengaruh Skema Kompensasi dan Religiusitas Terhadap Penilaian Etis Manager atas Investasi Berlebihan Pada CSR Herman Muliawan; Sany Dwita; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.333

Abstract

This study aims to examine the effect of pay scheme and religiousity on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The population in this study were students of the Master Program in the Faculty of Economics, Padang State University. A total of 57 people agreed in this study.Laboratory experiments with a 2 x 2 factorial design were carried out. 57 MM students participate in an experiment. Data analysis was done by using two-way ANOVA. is used at Hypothesis test. The results of this study conclude that pay scheme affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility with a significance value of the two-way ANOVA analysis test of 0.003<0.05. Religiousity affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The significance value of the two-way ANOVA analysis test was 0.000<0.05.
Pengaruh CAR, NPL, LDR dan BOPO terhadap Return ON Assets (ROA) pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 Panji Maulana; Sany Dwita; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.355

Abstract

This research aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Peforming Loan (NPL), dan Operational Effeciency Ratio (OER) of commercial banks listed on the Indonesia Stock Exchange 2017-2019. Population in this research while sample was defined bu purposive sampling method and 28 Banks as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company's website. Data collection method used documentation method and multiple regression analysist method. The result are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have no effect on ROA.
Pengaruh Partisipasi Anggaran dan Akuntabilitas Publik Terhadap Kinerja Manajerial: Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang Rijalul Muhsin; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.441

Abstract

This study aims to see the effect of budgetary participation and public accountability on the managerial performance of the Padang City SKPD. The population in this study were structural officials in the SKPD of Padang City, as many as 110 respondents. The sample in this study used purposive sampling technique. The analytical method used is Multiple Linear Regression Analysis. The results of this study indicate that budgetary participation has an effect on the managerial performance of the Padang City SKPD, while public accountability has no effect on the Padang City SKPD managerial performance.
Co-Authors Ade Elsa Betavia Ade Kurnia Gusti Alfamet Randa Aning Santi Lestari Annisa Annisa Annisa Rysdi Edfa Aqilla, Difaf Sausan Ayu Wandira Bagus Saputra Charoline Cheisviyanny Charoline Cheisviyanny Dian Indah Hayati Dovi Septiari Erisi, Tasya Erly Mulyani Halmawati Halmawati Halmawati Halmawati Helmy, Herlina Herlina Helmy Herlina Helmy Herman Muliawan Hesti Eka Pratiwi Lisa Assari M Aldy M. Ridho Hidayat Malwa Conella Mayar Afriyenti Md.Sum, Rabihah Nababan, Rayon Nayang Helma Yunita Nayang Helmayunita Nisa Umahmudah A Novia Larasari Panji Maulana Pratama, Aditya Harry Putra, Rhahmat Joni Pribody Putri Elwira, Mutia Nurullita Raga, Ridha Azka Rahmizal, Maizul Ridha Oktarina Rijalul Muhsin Rima Kurnia Rizki, Tabah Rosa, Sherly Luthfia Salma Taqwa Sariyanah, Sariyanah Suci Wulandari Vanica Serly Vanica Serly Widy Amelia Putri Yeniwati Yeniwati Yolanda, Chintia Faras Yulina Eka Safitri Yumna, Aimatul Zuwitha Marshela Sri Wahyuni