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All Journal Wahana Riset Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Herlina Helmy
Universitas Negeri Padang
Economics, Econometrics & Finance Social Sciences Other

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Analisis Implementasi Good Governance Pada Pengelolaan Anggaran Pendapatan Dan Belanja Nagari Gustiman Candra; Herlina Helmy; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.56

Abstract

This research aims to find out how to manage the Nagari Revenue and Expenditure Budget (APBNagari) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera Subdistrict, Pesisir Selatan District and find out how good governance is implemented in the management of the Nagari Income and Expenditure Budget (APBNagari ) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera District, Pesisir Selatan District. To achieve these objectives, qualitative research methods are used. Data collection techniques are carried out by interview, observation and documentation. The results of the study showed: (1) Management of APB Nagari in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih based on Permendagri Number 20 of 2018 concerning Village Financial Management there were problems at the planning stage. Nagari Koto Nan Tigo Selatan Surantih late in the Determination of RPJM Nagari and APB Nagari and Nagari Koto Nan Tigo Utara Surantih was only late in the APB Nagari determination. The late stipulation of the APB Nagari was due to the issuance of regulations from the regency to the Nagari. The stages of administration, reporting and accountability are in accordance with Permendagri Number 20 Year 2018 concerning Village Financial Management. (2) Implementation of Good Governance principles in the management of APB Nagari on the nagari of Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih has been carried out quite well by Nagari government
Pengaruh Gender, Budaya, Dan Faktor Lingkungan Terhadap Ethical Beliefs: Dio Septiawan; Herlina Helmy; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.65

Abstract

The purpose of this study was to investigate the influence of gender, culture, the campus environment, and the home environment against ethical beliefs. This study focused on students majoring in accounting in the city of Padang has taken the course of the audit and has not yet taken including the course of the audit. Data collection methods are purposive sampling. Types of data used in this research is the data subject in which type of research data in the form of accounting students in four universities in the city of Padang, Padang State University, Andalas University, Bung Hatta University, and Putra Indonesia University. The data source in the research is primary data. In this research show that there are not prove that women tend to be more ethical in an Ethical audit accounting student ethical beliefs., meanwhile the result of the study show that there are positive influences between culture, Campus environment, and Home environment against the Ethical beliefs has taken courses on auditing and has taken including the course of the audit in students accounting in the city of Padang.
Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi: Muharsa Farhan; Herlina Helmy; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.88

Abstract

This study aims to determine: (1) The influence of machivellian on the ethics perception of tax evasion, (2) The influence of love of money on the ethics perception of tax evasion, (3) Religiosity moderates relations between machiavellian on the ethics perception of tax evasion, (4) Religiosity moderates relations between love of money on the ethics perception of tax evasion, The population in this study is taxpayers in Padang city. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire instrument of 400 respondents. The method of analysis is done using MRA (Moderated Regression Analysis).The results showed that machivellian had not significant effect on the ethics perception of tax evasion, love of money had a significant negative effect on the ethics perception of tax evasion, religiosity had not moderate relation between machivellian on the ethics perception of tax evasion, religiosity strengthens relation between love of money influence on the ethics perception of tax evasion
Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives (Gri) G4 Doni Syahputra; Herlina Helmy; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.102

Abstract

This study aims to analyze: 1) The level of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, T;bk. for the year 2016-2017 based on the GRI G4 Guideliness, 2) The breadth and depth of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. for the year 2016-2017. This is a descriptive qualitative research using two mining companies, namely, PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. Data for this study were secondary from annual report and sustainability report were analysed using content analysis technique. The results show that: 1) the level of disclosure on economic, social and environmental performance indicators is higher for PT Aneka Tambang, Tbk. compared to those of PT Vale Indonesia, Tbk. 2) the breadth and depth of sustainability report disclosure of PT Indo Tambangraya Megah, Tbk, is better compared to those of PT Bukit Asam (Persero), Tbk.
Analisis Kualitas Pengungkapan Laporan Keuangan Dalam Website Pemerintah Daerah Septem Al Asyari; Herlina Helmy
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.v2i1.214

Abstract

The research aims to determine the extent of the quality of local government websites in regencies / cities in Bengkulu and the provision of website services that are transparent, accountable, and accessibility. The research approach used is quantitative-descriptive. Documentation, literature, and interviews are used in the process of collecting data using scoring analysis techniques. The results of this research showed: (1) the quality of local government websites in districts / cities in Bengkulu is still low (2) the low causative factor of local government websites is the limited information on the website especially financial information and the lack of evaluation conducted by the government (3) steps that can be taken in order to overcome these obstacles, namely regular training of human resources in the management of local government website, evaluation of website development, and application of sanctions on local government websites that are not in accordance with standards.
Pengaruh Usia Dan Religiusitas Terhadap Keyakinan Etis Pada Akuntan Azhari Pratama; Herlina Helmy; Mayar Afriyenti
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.v2i1.220

Abstract

This research aims to determine the effect of age and religiosity on accounting student this study also one to prove the differences the ethical beliefs between the beginning level of student. The sample selection in this study used a purposive sampling method. The population this study are where the accounting student all the university in Padang with is consisted of 3249 population. Respondents in this study consisted of 356 respondents obtained using the Slovin formula from the total population. Data collection techniques used in this study were questionnaires. The result should that age also proves effect on ethical beliefs in accountants with a tcount of 3.739 <ttable 1.960, it can be said that the first hypothesis was accepted. While the results of religiosity testing are known not to have a positive effect on the ethical beliefs of accountants. With the value of tcount -4,900> ttable 1,960 so it can be said that the second hypothesis is rejected. From the result of data processing it is also known that there are differences in ethical beliefs between beginning level students and final level students. This research also proves the concept theory moral cognitive Kohlberg
Pengaruh Gender, Dukungan Atasan, Dan Proteksi Terhadap Keputusan Pengungkapan Kecurangan Pada Pemerintah Daerah Di Sumatera Barat Lara Fatma Sarni; Herlina Helmy; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.235

Abstract

This study aims to determine empirically the influence of gender, superiors support, and protection of fraud disclosure decision local government in West Sumatra. This research is quantitative research. The population in this study were students of Master of Management at Universitas Negeri Padang and Master of Accounting at Universitas Andalas. The sample in this research was taken by using purposive sampling, namely 81 samples. The data collection method used is a survey method in the form of a questionnaire given personally. Data processing is performed using SPSS. The results of this research indicate that Gender does not significantly influence the decision to disclose fraud to local governments in West Sumatra. The results of hypothesis testing with two way ANOVA test (two way ANOVA), showed that the supervisor support variable gets a significant value of 0,000, it can be concluded that superiors support has a significant effect on fraud disclosure decisions in local governments in West Sumatra and the protection variable also gets significant value of 0,000, so it can be concluded that protection has a significant effect on fraud disclosure decisions in local governments in West Sumatra.
Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba Bimahadi Razak; Herlina Helmy
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.v2i4.294

Abstract

This study examines the effect of female boards of director, female boards of commisiioners, and the quality of corporate social responsibility disclosure on earnings management. This research is a type of causative research. This population in this study are companies listed on Indonesia Stock Exchange (IDX) and publish sustainability reports in 2015-2018. The research sample was obtained using purposive sampling methodwhich resulted 76 observations. The dependent variable earnings management is measured using the discretionary accrual proxy of the Modified Jones Model (1991). The independent variable of female boards of director and female boards of commisiioners is measured using dummy variables, while the quality of corporate social responsibility disclosure is measured using the content analysis method adopted from the research of Anggraini and Djakman (2017). The results of this study explain that women boards of director, women boards of commissioners and the quality of corporate social responsibility disclosure have no significant effect on earnings management practices. For further research, it is better to focud in one industrial sector only, add other independent variables and increase the research time span so that it will give better results.
Pengaruh Probability to Audit dan Machiavellianism terhadap Tax Evasion: Studi Eksperimental pada Mahasiswa S1 Akuntansi Universitas Negeri Padan Tari Julia Rahmah; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.337

Abstract

This study aims to analyze the effect of probability to audit and Machiavellianism on tax evasion behavior. There are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, named the economic approach (external factors) and non-economic approach which is the socio-psychological approach (internal factors). This study used a quasi-experimental design with 2x2 mixed factorial design to test the effect of probability to audit (external factors) and machiavellianism (internal factors) on tax evasion behavior. The hypothesis in this study tested by using repeated measures ANOVA. The results of this study indicate that subjects in a low probability to audit condition tend to commit tax evasion. Also, the results of this study found that there is no influence between a high-machiavellian subject and a low-machiavellian subject on tax evasion behavior. Furthermore, the results of this study found that there is interaction between probability to audit and machiavellianism on tax evasion behavior.
Pengaruh Pendapatan Asli Daerah (PAD), Kekayaan Daerah, Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Belanja Modal dengan Petumbuhan Ekonomi sebagai Variabel Moderasi pada Pemerintah Provinsi Se- Indonesia periode 2015-2019 Danil Sanjaya; Herlina Helmy
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.v3i2.369

Abstract

This study aims to determine the effect of Regional Original Income (PAD), regional Asset and Excess Budget Financing (SILPA) on Capital Expediture with Economic Growth as a Moderating Variable in Provincial Governments throughout Indonesia 2015-2019. The data use in this study is the report on the realization of APBD for the 2015-2019 fiscal year which is available on the DJPK website. The population and sample in this study ara all provincial governments in Indonesia consisted of 34 provinces from 2015-2019 with a total of 170 data. Hypothesis testing in this study uses the Moderated Regression Analysis (MRA) test. The result show that PAD has no significant effect on capital expenditure, Regional Wealth and SILPA have a significant effect and simultaneously independent variables have a significant effect on the dependent variable, Economic Growth strengthens the influence of PAD and SILPA on capital expenditure and Economic Growth weakens Regional wealth on Capital Expenditure.
Co-Authors Adrian Syah Adzkia Celina Asmara Aldian Fahdri Azhari Pratama Bimahadi Razak Charoline Cheisviyanny Danil Sanjaya Diah Dewi Nawang Wulan Dio Septiawan Doni Syahputra Erly Mulyani Febrianti Febrianti Firma Ayu Diafitri Gisca Inayah Yudira Gustiman Candra Lara Fatma Sarni Mayar Afriyenti Melia Mardani Muharsa Farhan Nayang Helmayunita Pertiwi Dessi Utami Rian Firmansyah Ridho Hamdani Salma Taqwa Sany Dwita Septem Al Asyari Suci Ardiryanti Tari Julia Rahmah Vanica Serly Vita Fitria Sari