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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

Author-ID : 2554502

Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 41 Documents Claim Missing Document

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Articles

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Pengaruh Gender Terhadap Perilaku Etis Akuntan Di Minangkabau (Studi Eksperimentasi Semu pada Mahasiswa Akuntansi di Kota Padang) Ridha Oktarina; Sany Dwita; Halmawati Halmawati
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

This study aims to provide empirical evidence on: 1) The existence of holier than thou perception bias among Minangkabau male and female accountants. 2) Whether female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts. Data for this study were collected using a survey questionnaire administered to 235 accounting students in 4 universities in Padang. Independent sample T-test and ANOVA were used to analyzed the data. Results of this study show the existance of the holier than thou perception bias among Minangkabau male and female accountants. Furthermore the result show that Minangkabau female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts.Keywords: Gender, holier than thou, perception bias.

Analisis Pemahaman Guru-Guru SMK Jurusan Akuntansi tentang Materi Rekonsiliasi Fiskal dan Pengisian e-SPT Tahunan Sesuai Materi UKK: Studi Deskriptif Guru-Guru MGMP Akuntansi di Kabupaten Agam dan Kota Bukittinggi Herlina Helmy; Charoline Cheisviyanny; Sany Dwita; Vanica Serly; Nayang Helmayunita
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

The Academic Year 2016/2017 was the first year of fiscal reconciliation and filling an Annual Tax Returns as the material of Competency and Skills Exam of Vocational School students. Students are required to understand and can calculate the amount of tax payable and filling in annual tax returns, then they can work on the questions properly and correctly. This student's ability is inseparable from the teacher's ability to understand the material. Therefore, the teachers is required to have deep knowledge and understanding about the material. The purpose of this activity is to conduct training to improve the understanding and knowledge of the Vocational School Teachers of Accounting Departments on Fiscal Reconciliation Materials and the Filling of Annual E-Tax Return in accordance with Competency and Skills Exam Materials in Agam District and Bukittinggi City, West Sumatra. The training was carried out for 4 days in 2 weeks. Based on the results of the assessment from the pretest and posttest was conducted to the participants, shows that there was an increase in the understanding of vocational school teachers in the accounting department for annual fiscal reconciliation and E-Tax Return materials for individual taxpayers and corporate taxpayers. The results of the survey conducted with a questionnaire to find out the perceptions of participants regarding the usefulness of the community service activities, it shows that the training participants were very enthusiastic and get benefit from this activity.Keywords: teachers, SMK, understanding, fiscal reconciliation

Pengaruh Retaliation dan Gender Terhadap Niat Melakukan Whistle Blowing Bagus Saputra; Sany Dwita
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This study aims to empirically examines the influence of retaliation on whistleblowing intentions, the influence of gender on whistleblowing intention, and the influence of retaliation and gender interaction on whistleblowing intention. This study used a quasi-experimentation design. The data of this study were collected by a survey questionnaires administered on 122 accounting students from a university in Padang, the capital of West Sumatra. The data were analyzed using ANOVA. The results of this study show that retaliation, and gender as well as the interaction of retaliation and gender influences individual’s whistle-blowing intention. The results have implications on the emphasis of promoting whistle-blowing among employees in public sector organizations. Keywords: retaliation, gender, and whistleblowing

Analisis Pengungkapan Intellectual Capital Dalam LaporanTahunan PT United Tractor Tbk dan PT Intraco Penta Tbk Tahun 2012-2014 Ade Kurnia Gusti; Sany Dwita
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

Recognition of intellectual capital to create and defand competitive advantage and significant increase of shareholder value. Inside of management, intellectual capital information in annual report assist management to decide and devise company performance. The purpose of this research is analysis intellectual capital disclosure of annual report toward PT United Tractors Tbk and PT Intraco Penta Tbk. This studi is qualitative and used secondary data. Object by this reseach is annual report of PT United Tractors Tbk and PT Intraco Penta Tbk. This method research highlights specific issues that arise in using visual content analysis to measure intellectual capital disclosure. The result of this research indicate that relational capital is most disclosure in annual report of PT United Tractors Tbk and PT Intraco Penta Tbk in the period from 2012-2014, they are 43,15% and 51,19%. Human capital disclosure is 40,75% and 35,12%. Organizational capital disclosure is 16,10% and 13,69%. Intellectual capital disclosure in annual report of PT United Tractors Tbk and PT Intraco Penta Tbk more dominant for narative text. Keywords: intellectual capital, human capital, relational capital, organizational capital, annual report

Pengaruh Dari Intensitas Modal dan Tangibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Asuransi dan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015) M Aldy; Sany Dwita; Mayar Afriyenti
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4262

This study aims to examine the influence of capital intensity and tangibility for firm financial performance. Financial performance is the dependent variable in this study that measured by ROA (Return on Asset).Independent variable in this study are capital intensity andtangibility, using the proxies of CIR (Capital Intensity Ratio)and DER (Debt to Equity Ratio). This study uses secondary data from financial statement of banking and insurances companies listed on Indonesian Stock exchange (IDX) for the period of 2011 to 2015. The purposive sampling technique was used to choose the study’s sample, resulting with 30 banking and 10 insurances companies. The data were analyzed using multipleregression to test the hypotheses formulated in this study. The results of this study show that partially,capital intensity and tangibility variablehave significant negative influence on capital structure. Whereas simultaneously, both have significant influence on financial performance. The resulted adjusted-R square, 56.6 percent, indicatesthat5.6percentof the changes in the value of the dependent variable can be explained by the changesin the values of the independent variables, namely, capital intensity and tangibilitywhile the remaining 43.4 percentchanges are explained by other variable outside the model.

Analisis Skeptisisme Auditor di Padang, Sumatera Barat Charoline Cheisviyanny; Sany Dwita; Herlina Helmy
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This research aims to examine the influence of gender, experience, independence, and competence on auditors’ scepticism. The data for this research was collected using a survey questionnaire to 38 auditors in Padang. The total sampling technique was used due to the limited numbers of auditors in Padang. This research also used 140 accounting students as the proxy of incompetent auditors using a purposive sampling technique. The results of the study show that: (1) male auditors are more sceptical than female auditors; (2) there is no difference between experienced and inexperienced auditors on scepticism; (3) independence has a positive influence on auditor’s skepticism; and (4) there is a significant difference between competent and incompetent auditors on scepticism. The findings implied that auditors have to maintain their independencies and competencies to ensure their professional scepticism during the audit. It is suggested for further studies to extend this research by exploring other variables and respondents.Riset ini bertujuan untuk menguji pengaruh gender, pengalaman, independensi, dan kompetensi terhadap skeptisisme auditor. Data dikumpulkan dengan menggunakan kuisioner ke 38 auditor di Kota Padang. Kami menggunakan total sampling technique karena terbatasnya jumlah auditor yang ada. Untuk menguji perbedaan skeptisisme antara auditor berkompeten dan belum berkompeten, kami menggunakan mahasiswa akuntansi sebagai representasi dari auditor yang belum berkompeten. Hasil dari penelitian ini menunjukkan bahwa: (1) auditor laki-laki lebih skeptis daripada auditor perempuan, (2) tidak ada perbedaan skeptisisme antara auditor yang berpengalaman dan tidak berpengalaman, (3) independensi berpengaruh positif terhadap skeptisisme auditor, dan (4) tidak ada perbedaan skeptisisme antara auditor yang berkompeten dan belum berkompeten. Hasil ini memberikan dampak terhadap kantor akuntan publik, organisasi akuntan publik, dan perguruan tinggi. Hasil ini juga mengimplikasikan bahwa auditor harus menjaga independensi dan kompetensi untuk menjaga skeptisisme profesional mereka selama proses audit berlangsung. Kami menyarankan untuk memperluas riset dengan menambah variabel dan responden yang lain.

Pelatihan Pemanfaatan Spreadsheet untuk Meningkatkan Kompetensi Guru SMK Bisnis dan Manajemen dalam Menyusun Laporan Keuangan Nayang Helmayunita; Ade Elsa Betavia; Dovi Septiari; Sany Dwita
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 3 (2021): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v6i3.1762

Based on interviews conducted with the Head of the Vocational High School Management and Business Vocational High School Subject Teacher Conference in West Sumatra Province, it was found that teachers need to improve their competence about the use of Computer Accounting Applications. It is known that teachers still lack competence, and teachers are still unfamiliar with how to operate various menus and functions that can be used in a spreadsheet program to complete company financial reports. Based on this condition, the teaching and learning process for subjects has been done more with the lecture method and a little practice. So that this affects the competence of SMK graduates. In fact, the guidance for the world of work requires SMK graduates to operate this application program properly. The community's activity was carried out for two days on 18 and 19 September 2020 at SMKN 2 Kota Padang. The implementation is carried out in three stages, namely material presentation, integrated training, and evaluation. At the end of the activity, it was known that there was an increase in the understanding of the participants regarding the preparation of financial statements of trading companies using Microsoft Excel with a case settlement value that could be achieved was 85.71%. Furthermore, this increase in teacher competence is expected to be transferred to students and is reflected in the value of UKK and the acceptance of graduates in the world of work.

Pengaruh Insentif dan Komitmen Organisasi terhadap Niat Melakukan Whistleblowing Widy Amelia Putri; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.582

This study aims to examine the effect of incentives and organizational commitment to whistleblowing intentions. This type of research is classified as a quasi-experiment. The data in the study were collected by distributing online questionnaires using google form to 126 accounting students class 2018 at the Faculty of Economics, Universitas Negeri Padang. The data used in this study is primary data. The experimental design used is a 2x2 factorial design. The results of the study were obtained from the use of Analysis of Variance (ANOVA). This study resulted in two findings. First, the study results indicate that individuals will do whistleblowing if there is an incentive. second, organizational commitment does not affect the individual's intention to do whistleblowing.

The “Missing-Part” in Withholding Tax Mechanism Charoline Cheisviyanny; Herlina Helmy; Nayang Helmayunita; Vanica Serly; Sany Dwita
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.8-13

This research aims to get understanding and find the solution of the problems related to withholding tax mechanism, especially to treasurers and non-treasurers. The informants are the taxpayers who are government partners. Data was collected through interviews and document analysis. The results show the problems are related to the socialization of new policy, the new procurement platform (SIPLah), the harmful mechanism, and the unclear tax rules. The suggested solutions are to strengthen the position of DGT in withholding tax mechanism and to improve inter-ministerial synergy.

Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak Charoline Cheisviyanny; Herlina Helmy; Sany Dwita
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.16

This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters

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 Ulil Azmi Vanica Serly Vanica Serly Widy Amelia Putri Yeniwati Yeniwati Yolanda, Chintia Faras Yulina Eka Safitri Yumna, Aimatul Zuwitha Marshela Sri Wahyuni

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