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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

Author-ID : 2554523

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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STUDI EKSPLORATIF TERHADAP LAPORAN HASIL PEMERIKSAAN KABUPATEN/KOTA YANG MEMPEROLEH OPINI WAJAR DENGAN PENGECUALIAN MENGGUNAKAN CONTENT ANALYSIS Vita Fitria Sari
JURIS (Jurnal Ilmiah Syariah) Vol 11, No 2 (2012)
Publisher : Institut Agama Islam Negeri Batusangkar

According to BPK (2009), most of the audited financial statements of the Indonesia’s local government have obtained qualified opinion from BPK. It is useful to explore what such accounts that make the reports qualified by BPK. This study aims to exploratory identify in order to know accounts that appear frequently as being qualified by BPK. Such knowledge would be useful for mapping the problems related to the quality of financial reporting of the local governments. Previous research on governmental financial reporting not yet addressed this necessity. Although this study does not go further to explain the reasons for the qualification, the obtained knowledge would help the local government to set policy for enhancing the quality f their financial reporting. Content analysis undertaken explores that the accounts that are frequently qualified from balanced sheet are assets especially current assets, while from the budget realization reports are expenditures especially operating expenditure. The problems inherent in the qualified accounts associated with the criteria of fairness of local government’s financial statements included the incompatibility with government accounting standards in Indonesia, non-compliance with laws and regulations and weaknesses of internal control system. While the insufficiency of disclosure did not became a problem in the qualified accounts on the participant’s financial statements.

PELATIHAN PENYUSUNAN JOBSHEET MATA PELAJARAN PRAKTIKUM AKUNTANSI LEMBAGA/ INSTANSI PEMERINTAHAN BAGI TIM MGMP AKUNTANSI PROVINSI SUMATERA BARAT Vita Fitria Sari; Mayar Afriyenti; Fefri Indra Arza; Mia Angelina Setiawan
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 1 (2019): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Sejak diterbitkan SK Dirjen Dikdasmen No.130/D/KEP/KR/2017 tentang Struktur Kurikulum SMK Terbaru pada awal tahun 2017 dan yang mulai diberlakukan sejak tanggal 10 Februari 2017 telah membawa banyak perubahan dalam struktur kurikulum SMK. Perubahan yang terjadi adalah munculnya mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan” yang akan diajarkan pada kelas XI dan XII. Permasalahan yang dihadapi adalah akuntansi pemerintahan adalah bidang yang baru bagi tim MGMP Akuntansi Provinsi Sumatera Barat sehingga pemahaman dalam penyusunan laporan keuangan pemerintah daerah masih terbatas dan sampai saat ini tim MGMP Provinsi Sumatera Barat belum memiliki dan belum mempersiapkan jobsheet untuk mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”, padahal mata pelajaran ini akan mulai diajarkan pada tahun ajaran 2018/2019 untuk kelas XI. Drill learning adalah metode pengajaran yang tepat untuk mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”. Untuk memperlancar metode drill learning maka dibutuhkan media pembelajaran yang berisi latihan-latihan yang dapat dikerjakan oleh siswa berupa jobsheet. Kegiatan ini telah dapat meningkatkan kemampuan guru dalam mempersiapkan dan menyelesaikan jobsheet mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan”, ini dibuktikan pada akhir kegiatan peserta telah dapat menyelesaikan latihan kasus penyusunan laporan keuangan pemerintah daerah dengan nilai rata-rata 97.72 melebihi target dari kegiatan ini. Dengan demikian dapat disimpulkan bahwa guru-guru akuntansi peserta dalam kegiatan ini telah siap untuk mengajar mata pelajaran “praktikum akuntansi lembaga/instansi pemerintahan” dengan menggunakan metode drill learning.

PEMANTAPAN MATERI AKUNTANSI DESA SEBAGAI UPAYA PERSIAPAN GURU SMK MENGAJAR MATA PELAJARAN PRAKTIKUM AKUNTANSI DESA Vita Fitria Sari; Dewi Pebriyani; Mayar Afriyenti
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 2 No 2 (2020): Edisi November
Publisher : Polytechnic of State Finance STAN

Sejak dikeluarkannya Undang-Undang No.6 Tahun 2014 tentang Desa diiringi dengan Permen 113 Tahun 2014 tentang Pengelolaan Keuangan Desa, akuntansi desa mendapat perhatian dari publik. Mengingat besarnya dana yang diberikan pemerintah pusat secara langsung kepada desa yakni 10% dari total Anggaran Pendapatan dan Belanja Negara, maka tentu saja membutuhkan pertanggungjawaban yang jelas. Ini ternyata juga menarik perhatian dunia pendidikan khususnya sekolah menengah kejuruan yang memasukkan komponen materi akuntansi desa dalam kurikulum 2013 revisi 2018. Walaupun pada tahun ajaran 2018/2019 mereka telah mulai mengajarkan mata pelajaran “praktikum akuntansi instansi/lembaga pemerintahan”, namun ini tidak memadai untuk bisa mengajarkan mata pelajaran “praktikum akuntansi desa” karena keduanya memiliki sejumlah perbedaan. Oleh karena itu dibutuhkan pelatihan khusus untuk materi akuntansi desa, mempertimbangkan bahwa mata pelajaran “praktikum akuntansi desa” akan mulai diajarkan pada tahun ajaran 2019/2010. Kegiatan PKM ini dilaksanakan dalam 3 tahapan yakni, tatap muka, monitoring dan evaluasi, tugas mandiri. Pada akhir kegiatan terlihatnya adanya peningkatan pemahaman peserta terhadap materi akuntansi desa yang ditunjukkan oleh skor post test yang mencapai 79.87%. Ini didukung dengan hasil monitoring dan evaluasi juga menunjukkan kesiapan guru dalam mengajar mata pelajaran “praktikum akuntansi desa” dengan kesiapan RPS, bahan ajar dan media pembelajaran sederhana. Sehingga dapat disimpulkan bahwa PKM ini telah dapat meningkatkan pemahaman, persiapan serta profesionalisme guru dalam mengajar mata pelajaran “praktikum akuntansi desa”.

Faktor-Faktor yang Mempengaruhi Kualitas Pengungkapan Laporan Keuangan dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten dan Kota di Indonesia Yuni Yuni; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.466

This study aims to determine the effect of regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue on the quality of disclosure of financial statements on local government websites. This research is a causative research. The population and sample of the study are the financial statements of district and city governments in Indonesia in 2019. The sampling technique used is purposive sampling. The type of data is secondary data. The collection technique is carried out by the documentation method, namely collecting local government financial report data and reviewing each local government website. The data analysis method used is multiple regression analysis with regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue as the dependent variable and the quality of disclosure of financial statements on local government websites as independent variables. The results showed that audit opinion and local revenue had an effect on the quality of disclosure of financial statements on local government websites, while regional spending, administrative age, regional wealth, per capita income did not affect the quality of disclosure of financial statements on local government websites.

Potensi Pendapatan Retribusi Parkir Dari Sudut Pandang Juru Parkir Liar (Studi Kasus di Kecamatan Padang Timur) Muhammad Arif Fikrian; Charolie Cheisviyanny; Vita Fitria Sari
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.114806

This research is based on the phenomenon of a large retribution loss in the city of Padang. The purpose of this study is to calculate the potential levies and excavations that are felt as parking attendants from parking activities in the Padang Timur District, Padang City. This research is an descriptive-exploratory research. Data was collected by means of interviews, observation and documentation (triangulation). The sample in this study is a parking attendant who is in the District of East Padang. The results of this study found that (1) East Padang Subdistrict has a large potential for parking fees (2) The deposit system that applies in East Padang District is still unfair for parking attendants.Keywords: parking attendant, parking attendant justice, parking activity management, parking retribution potential

Pengaruh Akuntabilitas, Kesesuaian Kompensasi, Pengendalian Internal, dan Budaya Organisasi terhadap Kecurangan Dana Desa Elisa Putri Masni; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.729

This study aims to examine the effect of accountability, compensation suitability, internal control, and organizational culture on village fund fraud. The population in this study were 55 villages in the City of Pariaman. The sampling method used is purposive sampling method. The sample criteria in this study are the Village Head, Village Secretary, and Village Treasurer from 55 villages in Pariaman City who directly participate in village financial management. The data is a primary data which collected by using questionnaires. The results of this study indicate that the suitability of compensation and Internal control have no effect on fraudulent village funds, while accountability and organizational culture have negative effects on village fund fraud.

Potensi Pendapatan Retribusi Parkir: Dari Sudut Pandang Juru Parkir Liar Muhammad Rizal; Vita Fitria Sari; Charoline Cheisiviyanny; Mayar Afriyenti; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.625

This research is based on the loss of parking retribution which is quite large in the city of Padang. The purpose of this research is to see the potential retribution generated and the fairness received by parking attendants for parking activities in Padang City, especially in West Padang District. The type of research conducted is descriptive qualitative exploratory. This research method uses primary data and uses observation, interview and documentation techniques in collecting research data. Data analysis in this study using data triangulation. The sample in this study was a parking attendant in West Padang District. The results of this study found that West Padang District has the potential for parking fees of 44% of the set target, if all income and deposits are given to the Padang City Parking Unit. In this study also found that not all parking attendants feel fair with the income they receive.

Analisis Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Sumatera Mohammad Luthfi; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.753

The purpose of this study was to determine the level of financial reporting disclosure of provincial/district/city governments in Sumatra in 2020. The study population was 164 local government financial reports. The sampling technique used is a saturated sampling technique, namely a sampling technique that uses all members of the population as a sample. The data used is secondary data in the form of data and information on financial statements of provincial/district and city governments in Sumatra. This study uses 7 disclosure indicators, with a total of 302 mandatory disclosures. The results show that the level of disclosure in the financial statements of provincial/district and city governments in Sumatra is still low. The average level of disclosure is 54.47%. In future research, it is expected to conduct interviews and observations to identify the factors that cause high and low disclosures in local government financial statements.

Pengaruh Leverage, Jumlah Penduduk dan Umur Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota Provinsi Sumatera Barat Periode 2016-2020 Muhammad Raihanul Alfi; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.750

This study aims to determine the effect of leverage, population and age of local government on local government financial performance. The population in this study is Regency/City in West Sumatra Province in 2016-2020. This study uses secondary data. The sampling technique used the total sampling method with a sample of 19 districts/cities with a period of 5 years. This study uses multiple linear regression analysis on hypothesis testing. The results showed that the leverage and age of the local government had a positive and significant effect on the financial performance of the local government. While the population has a negative and significant effect on the financial performance of local governments.

Faktor- Faktor yang Mempengaruhi Kelemahan Sistem Pengendalian Internal pada Pemerintah Daerah Kabupaten/Kota di Sumatera Barat Kintana Hawari; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.829

This study aims to determine the factors that influence the weakness of the internal control system in the West Sumatra Regency/City local government in 2018-2021. The data in this study uses secondary data that is obtained from the report on the results of the examination of the local government financial statements (LKPD) and supported by the summary of the results of the semester examination (IHPS) and the balance sheet report from the Supreme Audit Agency of West Sumatra, then the report on the human development index, the SKPD report from the Central Statistics Agency of West Sumatra. The sampling technique in this study used a purposive sampling method that produced a total sample of 19 districts/cities with a period of 4 years. Data analysis used multiple linear regression analysis. The results of this study indicate that the quality of human resources, complexity, and size has no significant effect on internal control weakness. The limitation of this research is that it only focuses on the District/City of West Sumatra Province. This means that the results of the research might be different if it were carried out in other regions, considering the different characteristics of each region in Indonesia. This research was only conducted for 4 budget years, namely 2018 to 2021.

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

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