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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi JURIS (Jurnal Ilmiah Syariah) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Inovasi Pendidikan Ekonomi Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Comsep : Jurnal Pengabdian Kepada Masyarakat JURIS (Jurnal Ilmiah Syariah) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Nuansa Karya Akuntansi E-Jurnal Akuntansi
Vita Fitria Sari
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Faktor Yang Mempengaruhi Internet Financial Reporting (Ifr) Pada Pemerintah Kabupaten/Kota Di Sumatera Barat Evin Amaliyah Masra; 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.v2i2.246

Abstract

This study aims to examine the effect of legislative size, income per capita, and regional expenditure on the internet financial reporting in districts / cities of West Sumatera province for the year of 2016-2018. This research uses agency theory and signalling theory. The number of samples used in the study as many as 19 local government website is calculated based on purposive sampling. Types of data are collected using secondary data. The results of this research suggest that income per capita and regional expenditure have a positive effect on the practice of internet financial reporting. Meanwhile, legislative size has no effect against internet financial reporting practices in the local government website
Pengaruh Tingkat Pendidikan, Indeks Prestasi Kumulatif, Dan Gender Terhadap Dilema Etika Abdul Hadi Asri; Efrizal Syofian; 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.v2i2.248

Abstract

This study aims to examine 1) The effect of education level on ethical dilemmas in accounting students at Padang State University, 2) The effect of cumulative achievement index on ethical dilemmas in accounting students at Padang State University, and 3) The influence of gender on ethical dilemmas in accounting students at Padang State University. This research is a type of causative research. This research uses a research instrument in the form of an ethical dilemma scenario with 213 respondents of accounting students. Data analysis techniques using the chi square test. The results of the study found that 1) The level of education was proven to have a significant positive effect on ethical dilemmas with the sig value of questions 1, questions 2, questions 3, and questions 4 in the ethical dilemma scenario of 0.028; 0.026; 0.003; 0.004 which is smaller than 0.05. 2) The cumulative achievement index is proven to have a significant positive effect on ethical dilemmas with a sig in question 1, question 2, question 3, and question 4 of 0.001; 0,001; 0,000; 0,000 <0.05. 3) Gender was not proven to have a significant positive effect on ethical dilemmas with the value of question 1, question 2, question 3, and question 4 in the ethical dilemma scenario of 0.234; 0.288; 0.510; 0.444> 0.05.
Pengaruh Financial Distress, Leverage, dan Profitabilitas Terhadap Konservatisme Akuntansi Iddha Wahyu Dwi Putra; Vita Fitria Sari
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.v2i4.299

Abstract

This study aims to prove empirically the effect of financial distress, leverage and profitability on accounting conservatism. The sample selection in this study used a purposive sampling method with various criteria according to the objectives of the study. The total samples used as research objects in this study were 60 manufacturing companies. The data analysis used in this research is descriptive statistics using logistic regression analysis techniques. The results of this study can prove that financial distress has no effect on accounting conservatism. A regression coefficient of -0.171 of one unit will reduce accounting conservatism by 0.171 units. The significance value (sig) of 0.389> greater than 0.05, it can be concluded that the hypothesis H1 is rejected. In addition, this study can also prove empirically that leverage has a positive effect on accounting conservatism with a sig value of 0.026 <0.05. Then it can be concluded that the H2 Hypothesis is Accepted. Meanwhile, the profitability variable has an effect on accounting conservatism with a significance value (sig) of 0.022 less than 0.05. So it can be concluded that the H3 Hypothesis is Accepted. Suggestions for further research are expected to increase the number of research samples and also the year of observation. Can also use other variables that are used to measure accounting conservatism. While the overall contribution in this study was 5.7% while 94.3% was influenced by other factors or other variables not included in this study.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Wahyu Ningsih; Fefri Indra Arza; Vita Fitria Sari
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.v2i4.300

Abstract

This research purposed to analyse accountability of fund allocation management and gave understanding about accountability in 4 (four) villages at Sawahlunto city, West Sumatra. In order to know about how fund allocation management in that village at Sawahlunto city can be begun from strategy, action and responsibility step. This research used interpretive qualitative approach by using semi structured interview with relevant informant: village’s chairman, village’s treasurer, BPD and the society which was chosen in every village to achieve the triangulation data. The technique of collecting the data which the researcher used here was observation, semi structured interview and analytic documentation. In the strategy step, fund allocation program showed that it has done about construct society participative concept with proved in participative and responsive principle which had reached 80%, however in the transparency aspect, there is a village did not know yet about information in the strategy side. In the action step, fund allocation program in 4 (four) villages have applied participative, transparency and accountability principle. Whereas in the responsibility step, fund allocation has applied accountability principle along with implementation in the field which showed that money that was used has been accounted in a physical scale as well as administration not perfect yet. The result showed that 4 (four) villages have applied the accountability principle of fund allocation management
Pengaruh PAD, SiIPA, dan Fiscal Stress terhadap Perubahan Belanja Bantuan Sosial pada Pemerintah Daerah Muhammad Nur Rafli; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.384

Abstract

The objective of this study is to determine the effect of of local revenue budgets (PAD), time over budget calculation (SiLPA), and fiscal stress to budget social assistance expenditure changes on local government in Sumatra. The sampling technique used is purposive sampling. The sample of this study using 51 districts/cities in Sumatra Island period of 2016-2019. The type of data used secondary data obtained from from local government financial report (LKPD) and the website of DJPK Kemenkeu RI. The analytical method used is panel regression. The results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while local revenue budgets (PAD) and fiscal stress does not significantly effect to budget social assistance expenditure changes on local government in Sumatra of 2016-2019.
Pengaruh Otonomi Keuangan, Akumulasi Surplus dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Perubahan Belanja Modal Afan Fernando; Vita Fitria Sari
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.v4i1.407

Abstract

This study aims to determine the extent to which financial autonomy, surplus accumulation and excess budget calculations product can affect changes in the capital expenditure budget of district/city governments in Sumatra. The population in this study is the Regency/City in Sumatra in 2016-2019. This study uses secondary data. The sampling technique used purposive sampling technique with a sample of 51 districts/cities with a period of 4 years. Data analysis used panel data regression analysis. The results showed that financial autonomy, surplus accumulation had an effect on changes in capital expenditures. Meanwhile, the remainder of the calculation of the budget and gross regional domestic product has no effect on changes in capital expenditures.
Pengaruh Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Budget Ratcheting Sebagai Variabel Moderating Aisyah Nur Hidayah; Vita Fitria Sari
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.v4i1.485

Abstract

The place of research is in the office of the Regency/City Government of West Sumatra Province. The research sample is LKPD time series data in the form of district and city APBD and LRA in West Sumatra Province from 2016-2019. The approach uses moderated regression analysis (MRA). The study concluded that the ratcheting effect occurred on the PAD budget. Ratcheting effect occurs in capital expenditures, PAD does not affect Regional Expenditures. Budget ratcheting weakens the relationship between Regional Original Revenue and Regional Expenditure.
Potensi Pendapatan Retribusi Parkir Dari Sudut Pandang Juru Parkir Liar di Kota Padang Tahun 2021 Awandra Firson Sedenel; Charoline Cheisviyanny; Vita Fitria Sari
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.v4i1.493

Abstract

This research is based on the phenomenon of illegal parking that often occurs in Padang City. The purpose of this study is to calculate the potential parking retribution in Koto Tangah District which has not been included in the list of government parking potentials and to explore fairness of illegal parking activity from illegal parking officers point of view in Koto Tangah district. The approach used in this study is qualitative approach. The Data was collected by using interviews, observation, and documentation (triangulation). The sample of this research is illegal parking officers in Koto Tangah district. The results of this study found that (1) Koto Tangah district has a large potential for retribution, (2) Illegal Parking Officers in Koto Tangah district feel satisfied and justified with the parking system they run without government's agreement.
Persepsi Stakeholders Tentang Pengajaran Akuntansi Pemerintahan; Hambatan Dan Tantangan Vita Fitria Sari; Mayar Afriyenti; Fefri Indra Arza
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 8, No 2 (2018): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011024520

Abstract

This research aims to explore stakeholders’ perception towards government accounting subject education in public and private universities in Padang City as a part of regional management reforms. The purpose of this study to investigate stakeholders’ perception toward government accounting subject in the accounting curriculum; the level of lecturers’ teaching interest towards government accounting subject; the existence of teaching resources; and the suitability between users’ need and content of government accounting subject in higher education. Data was collected by questionnaire sent to stakeholders which consist of lecturers, students, and users and analyzed by using statistic descriptive. The results of this study found that government accounting subject already offer in accounting curriculum both bachelor and diploma degree on public and private university joined this study; but unfortunately government accounting subject only take 3 or 4 credit hours from total hours; less than 4% from total accounting curriculum. This study also found lack of lecturers teaching interest, also conventional learning method and resources for this subject. Fortunately, the content of government accounting subject in universities already suitable with users’ need. Some obtacles and challenges has been identified in this study can be condisered as recommendation in developing future government accounting education in university.
Co-Authors Abdul Hadi Asri Ade Elsa Betavia Afan Fernando Afdel Hamdi Afriyenti, Mayar Aisyah Nur Hidayah Aldy Andrean Alfarizy, Muhammad Akmal Awandra Firson Sedenel Betavia, Ade Elsa Charolie Cheisviyanny Charoline Cheisiviyanny Charoline Cheisviyanny Dalimunthe, Nurul Amalina Darpius Darpius Delfiani, Silvi Deviani Deviani Dewi Pebriyani Dito Mulda Saferi Efrizal Syofian Efrizal Syofyan Elisa Putri Masni Evin Amaliyah Masra Febby Febiola Febrina Sabrini Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Fitri, Rivi Warensa Fitria Ridhaningsih Fitriani Fitriani Frandika, Hezrina Gultom, Melani Risma Hadisti, Merly Hariani Novrilia Helmy, Herlina Henri Agustin Herlina Helmy Honesty, Helga Nuri Iddha Wahyu Dwi Putra Kintana Hawari Lara Fatma Sarni Mariani Mariani Marina Octaviani Mayar Afriyenti Meliani Fitrianti Mia Angelina Setiawan Mohammad Luthfi Muhammad Arif Fikrian Muhammad Nur Rafli Muhammad Raihanul Alfi Muhammad Rizal Nayang Helmayunita Nofenti Marlinda Nurzi Sebrina Pebriyani, Dewi Putri Citra Pratiwi Putri Nabila Rahmadani, Sintia Rahmi, Harma Sri Lidia Ridhaningsih, Fitria Rifandra Adwitya Rinaldi Rinaldi Riny Jefri, Riny Rizal, Kevin Wahyu Salma Taqwa Salsabila, Hanifa Sharly Ramayani Sri Ayu Saputri Wahyu Ningsih Yeni Lisdawati Yolanda, Mike Yozi Andayani Yuni Yuni