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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 Locus Of Control, Equity Sensitivity dan Pengetahuan Etika terhadap Perilaku Etis Mahasiswa Akuntansi Fitriani, Fitriani; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1149

Abstract

This study intends to acertain the effect locus of control, equity sensitivity and moral knowledge of accounting students moral behavior in Padang City. The study population was the accounting students of UNP, UNAND, UPI YPTK and UBH consisting of 1800 accounting students. Samples for this study employing the purposive sampling technique. When determining the number of samples using the Slovin formula, 327 accounting students were used as samples. This research falls under the quantitative approach. The data source utilized in this study primary data by distributing questionnaires to accounting students. The data was subjected to linear regression analysis. The findings of this investigation are as follows : locus of control internal, equity sensitivity and ethical knowledge own a positive effects on the accounting students moral behavior in Padang City.
Pengaruh Akuntabilitas, Kepemimpinan dan Transparansi terhadap Efektivitas Pengelolaan Dana Desa di Kabupaten Tanah Datar Rizal, Kevin Wahyu; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1477

Abstract

This research aims to determine the influence of accountability, leadership and transparency on the effectiveness of village fund management (Case Study in Nagari Government in North Lintau Buo District, Lintau Buo District, Sungayang District, Lima Kaum District, and Pariangan District). This research uses subject data. The sampling technique used the total sampling method with a total sample of 25 villages. Data analysis uses multiple linear regression analysis. The results of the research show that accountability, leadership and transparency have a positive and significant effect on the effectiveness of village fund management in the Nagari government of Tanah Datar agency.
Financial Literacy for Bundo Kanduang in Improving the Quality of Household Financial Management : Literasi Keuangan bagi Bundo Kanduang dalam Meningkatkan Kualitas Pengelolaan Keuangan Rumah Tangga Taqwa, Salma; Sari, Vita Fitria; Delfiani, Silvi; Ridhaningsih, Fitria; Jefri, Riny
Mattawang: Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3162

Abstract

The results of the 2022 national survey showed that the financial literacy rate in West Sumatra was 40.78%, far below the national average, and ranked in the bottom 3 in Sumatra. Therefore, various efforts are needed to improve financial literacy. This community service activity focuses on financial literacy in household financial management considering the many financial problems in households due to the lack of knowledge of housewives in managing household finances. The object of this activity is the Bundo Kanduang organization in West Air Tawar. In Minangkabau, Bundo Kanduang acts as the guardian of the Rumah Gadang who is responsible for the Rumah Gadang, high heirloom property, and is also a symbol for his people and is expected to be a role model for the society. The proposing team provided training to enhance the financial literacy of Bundo Kanduang through simple bookkeeping and good financial planning in order for upgrading the quality of household financial management. By the time the activity ended, 72.5% of the material and cases had been well understood by the participants. After this activity, it is hoped that mothers can practice the knowledge that has been given and can share their knowledge with housewives in their environment.
Pengaruh Gender, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Akuntansi untuk Berkarir Menjadi Akuntan Publik Hadisti, Merly; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2210

Abstract

This study aims to determine and analyze the influence of gender, financial rewards, and job market considerations on accounting students' interest in pursuing a career as a public accountant (an empirical study of undergraduate accounting students at state and private universities in Padang City). This type of research is a causal quantitative study. The population of the study was all accounting students in Padang City. The sample selection used the cluster sampling method. The research sample was 354 accounting students. The data analysis technique in this study used multiple linear regression analysis. Based on the hypothesis testing, it can be concluded that the gender variable has a positive and significant effect on accounting students' interest. The financial rewards variable has a positive and significant effect on accounting students' interest. The job market consideration variable has a positive and significant effect on accounting students' interest.
Pengaruh Karakteristik Pemerintah Daerah terhadap Prediksi Financial Distress pada Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2016-2020 Rahmi, Harma Sri Lidia; Sari, Vita Fitria
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.12

Abstract

This study aims to determine the effect of local government characteristics (Decentralization, Area and Government Complexity) on financial distress in districts/cities in West Sumatra Province from 2016-2020. The data in this study uses secondary data that is processed from local government financial reports (LKPD) from the Supreme Audit Agency of West Sumatra Province and the area and number of Regional Apparatus Work Units (SKPD) from the Central Statistics Agency of West Sumatra Province. The sampling technique in this study used the total sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis using multiple regression analysis. The results of this study indicate that there is one variable characteristic of local government, namely the area that has a significant influence on financial distress in a positive direction, for other variables the characteristics of local governments have an insignificant relationship where the direction of the negative relationship consists of the number of SKPD, and for the direction of the relationship positive consists of decentralization.
Tax Education According to the Latest Regulations for Vocational High School Taxation Teachers in West Sumatra: Edukasi Pajak Sesuai Aturan Terbaru bagi Guru Perpajakan Sekolah Menengah Kejuruan di Sumatera Barat Fefri Indra Arza; Sari, Vita Fitria; Cheisviyanny, Charoline; Pebriyani, Dewi; Ridhaningsih, Fitria
Mattawang: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3064

Abstract

In last 10 years tax compliance ratio in Indonesia continues to increase as well as the realization of tax revenues which have been able to exceed the target in the last 2 years. However, the tax ratio is still relatively low and homework for the government. One of the factors that influences the tax ratio is the level of tax compliance, which can be improved through a tax education program. In this activity, the target for tax education are members of the MGMP Accounting and Banking in West Sumatra Province who teach taxation subjects. The material that will be provided is the latest taxation regulations, namely income tax article 21 which will be effective from January 1, 2024 and the Core Tax Administration System (CTAS) which will be effective in July 2024. This community service has succeeded in increasing participants' understanding in calculating income tax article 21 according to the latest regulations, and is expected to be used as a reference in revising teaching materials for taxation subjects.
Financial Literacy for Young Entrepreneurs in Calculating Cost of Production and Break Event Point: Financial Literasi Bagi Pengusaha Muda dalam Menghitung Harga Pokok Produksi dan Break Event Point Sari, Vita Fitria; Pebriyani, Dewi; Delfiani, Silvi
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang2721

Abstract

Higher education in Indonesia is required to prepare graduates not only academically but also have an entrepreneurial spirit to compete in the current era of globalization. Considering the current high unemployment rate, it is hoped that college graduates will not only look for work (job seekers) but also create jobs (job creators). This community service focuses on young entrepreneurs who joined HIPMI PT at Universitas Negeri Padang to solve their problems such as the lack of financial literacy mentors and members' lack of desire to learn effective and efficient business financial management. Therefore, the team provide training to increase financial literacy through workshop and assistance in calculating the cost of production and break event point analysis for young entrepreneurs. This community services had succeeded in increasing the financial literacy of young entrepreneurs, and it is hoped that can be applied to running the business they are involved in. Abstrak Perguruan tinggi di Indonesia dituntut untuk mempersiapkan lulusannya tidak hanya secara akademis namun juga memiliki jiwa kewirausahaan untuk bersaing di era globalisasi saat ini. Mengingat tingginya angka pengangguran saat ini, lulusan perguruan tinggi diharapkan tidak hanya mencari pekerjaan (job seeker) tetapi juga menciptakan lapangan kerja (job creator). Pengabdian masyarakat ini fokus pada para wirausaha muda yang tergabung dalam HIPMI PT di Universitas Negeri Padang untuk menyelesaikan permasalahan mereka seperti kurangnya pendampingan literasi keuangan dan kurangnya keinginan anggota untuk mempelajari pengelolaan keuangan bisnis yang efektif dan efisien. Oleh karena itu, tim memberikan pelatihan untuk meningkatkan literasi keuangan melalui workshop dan pendampingan penghitungan harga pokok produksi dan analisis break event point bagi wirausaha muda. Pengabdian kepada masyarakat ini berhasil meningkatkan literasi keuangan para wirausaha muda, dan diharapkan dapat diterapkan dalam menjalankan usaha yang digeluti.
Studi Empiris Faktor-Faktor Mempengaruhi Kualitas Audit pada Inspektorat Kota Padang Frandika, Hezrina; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.1643

Abstract

The purpose of this study is to look at how the professionalism, job experience, and motivation of auditors affect the quality of their audits. Although prior research has shown inconsistent results, these characteristics are thought to be significant drivers of audit quality in the audit literature. Regression analysis and a quantitative method were used to gather data from a survey of auditors working at a public accounting firm in Medan City. The analysis's findings demonstrated that, although the auditor's work experience and motivation for the job did not significantly affect the audit's quality, their professionalism did. These findings emphasize the importance of focusing on developing a professional attitude in improving audit quality, which can be a foundation for audit practitioners in improving their practice. The practical implications of these findings include the expansion of auditor training and professional development in the audit industry, as well as the need for regulators to strengthen policies that support ethical standards and professionalism in audit practice. However, more investigation can uncover other variables that could impact audit quality and expand knowledge of the intricate interrelationships among these variables across a range of organisational and sector settings. Therefore, this study adds significantly to our knowledge of the variables influencing audit quality and offers guidance for future audit practice and research.
Pengaruh Risk Preference dan Tipe Kepribadian Terhadap Pilihan Karir Mahasiswa Akuntansi: Studi pada Mahasiswa S1 dan D4 Akuntansi di Kota Padang Fitri, Rivi Warensa; Sari, Vita Fitria
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.105

Abstract

This study is aimed to determine the effect of risk preferences and differences in personality types of accounting students who choose a career in the public sector and the private sector. This study uses Prospect theory and Carl Jung theory and uses the MBTI (Myers-Briggs Type Indicator) test to measure personality type. The population of this research is accounting students at undergraduate and diploma 4 levels in Padang City, data collection is done by means of surveys distributed directly to accounting students in seven universities in Padang City. This study uses logistic regression and chi-square test. The results showed that there was no significant effect of the risk preference variable on career choices in the public and private sectors, and there were no significant differences in the personality types of accounting students who chose careers in the public and private sectors.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan: Studi Empiris pada SKPD Pemerintah Kabupaten Solok Selatan Salsabila, Hanifa; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2221

Abstract

Financial reports are a crucial tool for holding local governments accountable to the public for their financial performance. The purpose of this study was to examine how human resource (HR) competency and the internal control system affect the caliber of financial reports. This research is categorized as quantitative in nature. Primary data are included in the data set. The 23 OPDs that make up the South Solok Regency area's Regional Work Units (SKPD) constitute the study's population. Sampling determination uses purposive sampling as its technique. The sample in this study was obtained from 115 respondents through a questionnaire. The research data analysis technique consists of classical assumption testing, namely normality, multicollinearity, heteroscedasticity tests. Next, a simple linear regression analysis and hypothesis testing were carried out using the SPSS program. The research findings show that the internal control system and human resources have a significant impact on the quality of financial reports
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 Bunda, Intan Permata Charolie Cheisviyanny Charoline Cheisiviyanny Charoline Cheisviyanny Dalimunthe, Nurul Amalina Darpius Darpius Delfiani, Silvi Deviani Deviani Dewi Pebriyani DIAH PERMATA SARI, DIAH PERMATA 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