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<![CDATA[ANALISIS PERBANDINGAN PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH YANG MEMPEROLEH OPINI WAJAR TANPA PENGECUALIAN DAN WAJAR DENGAN PENGECUALIAN ]]>
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Praktik Bisnis Vol 4, No 1 (2015) ]]>
Publisher : <![CDATA[Jurnal Praktik Bisnis ]]>
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<![CDATA[Disclosure is one criteria that used by BPK RI to obtain opinion of audited local government’s financial statement. This study aimed to compare the financial disclosure of local government’s financial statement which received unqualified opinion and qualified opinion from BPK RI. Banyuasin regency (whose received unqualified opinion) and Bojonegoro regency (whose received qualified opinion) were chosen as participant. This study used content analysis, and coding based on Indonesia’s Government Accounting Standard (PP No.24 Tahun 2005). Based on participant’s data both Banyuasin regency and Bojonegoro regency already fullfil sufficient disclosure for Balance Sheet, Budgetary Reports and Cash flow Statement with no difference between them eventhough they received difference audit opinion. But on note of financial statement, there were some difference whereas Bojonegoro regency discloses more information than Banyuasin regency. It showed that sufficient disclosure didn’t guarantee audit opinion, because there are others criteria that BPK used to obtain opinion of audited local government’s financial statement. Keywords: disclosure, local government financial statements, unqualified opinion, qualified opinion, content analysis.]]>
<![CDATA[Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure ]]>
<![CDATA[Putri Citra Pratiwi]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Wahana Riset Akuntansi Vol 4, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v4i2.7224
<![CDATA[this studi aimed to obtain empirical evidence about the influence of the type of industry, media exposure, and profitability to carbon emissions disclusure of company in Indonesia. Disclosure of carbon emissions measured by checklist developed by the request form information provided by the carbon disclosure project (CDP) This research classified as causative research. The population in this study is non-industrial services companies listed in Indonesia Stock Exchange during the three years from 2012 to 2014. The study sample was determined by purposive sampling method so that obtained as 32 samples. Data used is secondary data obtained from www.idx.co.id. The result of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.Keywords:carbon emission disclosure, type of industry, media exposure, profitabilityData used is secondary data obtained from the panel www.idx.co.id The results of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.]]>
<![CDATA[Studi Eksploratif Terhadap Temuan Pemeriksaan BPK RI Atas Sistem Pengendalian Internal Kabupaten/Kota di Propinsi Sumatera Barat ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Marina Octaviani]]>;
<![CDATA[Yeni Lisdawati]]>
<![CDATA[ Wahana Riset Akuntansi Vol 6, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v6i1.101943
<![CDATA[Effectiveness of internal control system is one of criteria in obtaining audit opinion of local government financial statement. The problems arises by looking at repeated findings on audit reports in effectiveness of internal control which means there is no follow up of audit findings by local government. This research aims to identify what accounts amd problems mostly faced in local government internal control system and detect repeated finding that occurred related to implementation local government of internal control systems. The object of this study are audit reports of local government launched by Badan Pemeriksa Keuangan for 10 regencies/ cities in West Sumatera Province during 2014-2016. This research classified by qualitative research by using content analysis. The results of this study found that current assets and revenue are most often appears in audit findings related to weakness of internal control systems. Problems related to audit findings on internal control systems mostly related with control activities and environment’s control. This study also found that there are still recurring findings during 2014-1026 related to internal control system which means lack of follow up of audit findings.Keywords: audit findings, audit reports, content analysis, internal control systems]]>
<![CDATA[Pengaruh Manajemen Laba Dan Struktur Kepemilikan Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Nayang Helmayunita]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Wahana Riset Akuntansi Vol 1, No 1 (2013) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v1i1.2316
<![CDATA[This study aims to examine: 1) the effect of earnings management on firm value, 2) the effect of ownership structure on firm value. The hypothesis advanced are there: 1) Earnings management influence on firm value, 2) the concentrated ownership structure influence the firm value, and 3) a concentrated ownership structure influence the relationship between earnings management to value of the company. The population in this study are a manufacturing company which listed on the Indonesia Stock Exchange in 2006 until 2010. The samples in this study were taken by using purposive sampling. The data used in this study in the form of secondary data. Data collection techniques with technique of documentation. The analysis used is multiple regression method. Results of testing showed that: The first hypothesis is acceptable, it means that earnings management significantly influence the value of company with significance value 0.038 ≤ 0.05. The second hypothesis is accepted, it means that concentrated ownership structure significantly influence the value of company with significance value 0.00 ≤ 0.05. The third hypothesis is rejected, meaning that the concentrated ownership structure has no effect on earnings management relationship with the value of company. Based on these results, it is recommended for future studies are expected to consider the following matters, namely increase the sample size of the study, adding the categories of companies for inclusion in the study sample, and include other variables that have not been identified in this study. Keywords: Earnings management, The concentrated ownership structure, The value of company]]>
<![CDATA[Drill and Practice Sebagai Metode Pembelajaran Alternatif Untuk Mata Pelajaran Pratikum Akuntansi Manufaktur di Sekolah Menengah Kejuruan ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Ade Elsa Betavia]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106937
<![CDATA[This study aims to explain the readiness of teachers in teaching the subject of "manufacturing accounting practicum" in vocational high schools majoring in accounting and explaining whether drill and practice is a learning method that can be used for subjects "manufacturing accounting practices". The subject of "manufacturing accounting practicum" is a new subject taught in vocational high schools since the 2017 curriculum revision where the main competency expected from this subject is students being able to compile the financial statements of manufacturing companies. This research is classified as a descriptive study with participants as many as 35 accounting teachers in vocational high schools in West Sumatra. The results of this study indicate that the readiness of vocational high school accounting teachers in teaching manufacturing accounting practicum subjects is still limited. However, participants in this study believe that drill and practice learning is the right learning method for "manufacturing accounting practicum" subjects. Therefore there is no doubt making drill and practice as an alternative learning method for manufacturing accounting practicum subjects in vocational high schools.Keywords: drill and practice, learning method, manufacturing accounting practicum vocational teachers, vocational schools]]>
<![CDATA[Persepsi Mahasiswa Terhadap Penerapan Blended Learning Dalam Pengajaran Akuntansi Pemerintahan: Tingkat Kepuasan dan Rancangan Pengajaran ]]>
<![CDATA[Dewi Pebriyani]]>;
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Ade Elsa Betavia]]>
<![CDATA[ Wahana Riset Akuntansi Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v9i2.112695
<![CDATA[One of the trends in today's learning methods is to combine face-to-face meetings with online lectures. The application of blended learning for technical subjects such as accounting is still limited. This study aims to determine students' perceptions of the application of blended learning in government accounting teaching, the level of student satisfaction with the government accounting teaching process using traditional methods compared to blended learning, as well as the correct composition in the application of blended learning between face-to-face lectures and online teaching via e-learning in government accounting teaching. Respondents in this study were students who had passed government accounting courses. Data analysis was performed using the Mann Whitney difference test. The results of this study indicate that there are differences in student perceptions of the application of traditional learning and blended learning as many as 5 statement items. The results of this study also conclude that learning design using the blended learning method can be implemented for teaching government accounting but this does not mean eliminating face-to-face meetings, lecturers must design a combination of online and face-to-face meetings that are considered ideal by taking into account the number of students in the class and the number of students in the class. members in study groups Keywords: Blended learning; Course design; Government accounting; Learning method; Students’ satisfaction.]]>
<![CDATA[PENERAPAN BLENDED LEARNING DALAM MENINGKATKAN PEMAHAMAN GURU AKUNTANSI DALAM PENYUSUNAN LAPORAN ARUS KAS ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Ade Elsa Betavia]]>;
<![CDATA[Dewi Pebriyani]]>
<![CDATA[ Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022): Edisi Mei ]]>
Publisher : <![CDATA[LPPM Universitas Pamulang ]]>
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DOI: 10.32493/al-jpkm.v3i2.20324
<![CDATA[Sekolah Menengah Kejuruan (SMK) dengan bidang peminatan akuntansi dan bisnis cukup menarik perhatian karena dianggap memiliki prospek karier yang dijanjikan. Lulusan SMK dengan peminatan akuntansi diharapkan dapat memiliki kompetensi dalam menyusun laporan keuangan. Laporan arus kas merupakan laporan keuangan yang disusun dengan menggunakan basis kas berbeda dengan laporan keuangan lainnya. Oleh karena itu laporan arus kas sering dianggap lebih rumit dalam proses penyusunannya. Tim MGMP Akuntansi SMK Provinsi Sumatera Barat menyatakan bahwa dalam proses pembelajaran akuntansi di SMK, penyusunan laporan arus kas merupakan yang paling sulit untuk dipahami dan diajarkan. Selama ini guru-guru dalam mengajarkan penyusunan laporan arus kas berpedoman pada solusi manual (kunci jawaban) yang sudah disiapkan, namun tidak benar-benar memahami konsep penyusunan laporan arus kas perusahaan. Oleh karena itu tim pengusul meyakini diperlukannya pelatihan dalam rangka meningkatkan pemahaman guru-guru akuntansi SMK dalam penyusunan laporan arus kas. Metode pelaksanaan yang akan digunakan dalam kegiatan ini adalah blended learning yakni kombinasi antara pertemuan online dengan pertemuan tatap muka mengingat kondisi pandemi covid-19 yang masih berlangsung. Pada akhir kegiatan peserta telah dapat memahami 70% materi penyusunan laporan arus kas dan mampu menyusun laporan arus kas secara mandiri dan benar.Kata kunci: akuntansi, blended learning, laporan arus kas]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah terhadap Belanja Barang dan Jasa dengan Budget Ratcheting sebagai Variabel Moderating ]]>
<![CDATA[Mariani Mariani]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i2.495
<![CDATA[This study aims to (a) determine the effect of Regional Original Income on goods and services expenditure (b) determine the Ratcheting budget in influencing the relationship of Regional Original Income with Goods and Services Expenditure. The population in this study is the APBD and LRA of the Regency/City Government of West Sumatra Province using the 2016-2019 time series obtained from djpk.kemenkeu.go.id. The data analysis technique used in this research is multiple regression analysis. From the results of this study, the value of t arithmetic < t table is 0.689 > 1.666 and a significant value of 0.448> 0.05, it can be explained that Regional Original Income does not affect the expenditure of goods and services. Then the test results on Budget Ratcheting decreased in Adjusted R Square from 42.4% in the first regression to 41.3% in the second regression. So it can be said that Budget Ratcheting weakens the relationship between Local Revenue and Expenditure on Goods and Services.]]>
<![CDATA[Penerapan Metode Drill and Practice untuk Meningkatkan Pemahaman Guru Akuntansi SMK dalam Penyusunan Laporan Arus Kas ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Ecogen Vol 4, No 3 (2021): Jurnal Ecogen ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jmpe.v4i3.12090
<![CDATA[The objective of this research is determine whether there is difference in the teacher's understanding of the material for preparing cash flow reports before and after receiving training treatment for preparing cash flow reports by applying the drill and practice method. This research categorized as pre-experimental (nondesign) by the method of the one group pretest – posttest design. Data analysis carried out using independent sample t-test. The results indicated that there is difference in the understanding of accounting teachers on the material for preparing cash flow statements before and after receiving treatment in the form of training in preparing cash flow reports by applying the drill and practice method. The application of drill and practice method can be recommended as an alternative learning method for accounting.]]>
<![CDATA[Pengayaan Materi Praktikum Akuntansi Instansi Pemerintahan bagi Tim MGMP Akuntansi SMK Provinsi Sumatera Barat ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Dewi Pebriyani]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v2i1.6
<![CDATA[The implementation of the 2013 revised 2017 curriculum in Vocational High Schools has introduced the field of government accounting in the SMK curriculum with the subject "accounting practicum for government institutions / agencies". The 2013 curriculum introduces the terms remedial and enrichment in the learning process. The challenge in the future of professionalism faced by teachers is how teachers can develop the existing potential for students who can quickly understand the material that has been given considering that the field of government accounting is a new field of accounting for SMK accounting teachers. This PKM aims to provide material enrichment for the subject of "practicum accounting for government institutions / agencies" consisting of PPKD financial report preparation and government financial report consolidation. The implementation method applied in this PKM is capacity building and workshops. At the end of the activity the participants were able to understand 73.65% of the important material for PPKD accounting and consolidation of regional government financial reports and were able to solve cases of PPKD financial report preparation and consolidation of regional government financial statements independently and correctly]]>
