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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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PKM Peningkatan Entrepreneurship Melalui Pelatihan Literasi Keuangan, dan The Renewal Of Packaging Produk Rinuak Kering Danau Maninjau Terhadap Improving The Quality Of Life Masyarakat Nagari Bayua Honesty, Fiola Finomia; Honesty, Helga Nuri; Sari, Vita Fitria; Pebriyani, Dewi; Yolanda, Mike
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 22, No 3 (2022): Suluah Bendang: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.03110

Abstract

UMKM merupakan salah satu usaha pendorong ekonomi masyarakat di suatu daerah. Dalam hal ini UMKM memacu masyarakat untuk berinovasi dengan memanfaatkan sumberdaya yang ada di sekitarnya. Nagari Bayur (Bayua) merupakan salah satu daerah di Kabupaten Agam yang terletak di sekitar danau Maninjau. Pada beberapa tahun terakhir, nagari Bayur mengalami penurunan secara ekonomi. Penurunan ekonomi yang terjadi disebabkan oleh berbagai faktor antara lain menurunnya tingkat pariwisata yang mengakibatkan berkurangnya aktivitas ekonomi dan tingkat penjualan produk olahan khas Danau di Bayur, Maninjau.Tujuan kegiatan PKM adalah untuk meningkatkan pemahaman dan keterampilan para pelaku UMKM di Nagari Bayur Maninjau terhadap pengelolaan keuangan dan konsep pembukuan sederhana serta pengemasan produk yang inovatif dan menarik. Dari hasil PKM yang telah dilakukan ternyata pelaku UKM sudah mampu meningkatan pengetahuan, pemahaman dan ketrampilan tentang pengelolaan keuangan dan konsep pembukuan sederhana serta menguasai keterampilan pengemasan produk.
PENERAPAN BLENDED LEARNING DALAM MENINGKATKAN PEMAHAMAN GURU AKUNTANSI DALAM PENYUSUNAN LAPORAN ARUS KAS Sari, Vita Fitria; Afriyenti, Mayar; Betavia, Ade Elsa; Pebriyani, Dewi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20324

Abstract

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
The Effect of Audit Quality on ESG Performance with Media Coverage as a Moderating Variable Alfarizy, Muhammad Akmal; Sari, Vita Fitria
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135018

Abstract

Purpose – This study aims to examine the impact of audit quality on ESG performance with media coverage as a moderating variable in companies listed on the Indonesia Stock Exchange from 2020 to 2023 Design/methodology/approach –This study is a causal research utilizing a quantitative approach. The population for this research includes all companies in the listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The sampling method employed is purposive sampling. Findings – the result of this study find that audit quality, as proxied by the Big Four, does not have a significant impact on ESG performance while as proxied by the audit fees has positive effect on ESG performance. Media coverage as moderating variable does not moderate the relation between the big four and the audit fees on ESG performance. Originality/value – This study provides a novel contribution to the literature on audit quality and media coverage in relation to ESG performance First, it enriches the existing literature on audit quality and media coverage, which remains limited in emerging markets, particularly in Indonesia, by utilizing a measurement approach that differs from similar studies. Second, this research broadens the examination of media coverage which has been widely studied but has produced diverse results. Research limitations/implications – The results of this study indicate that the big four do not affect ESG performance, but audit costs do, and media coverage does not moderate the relationship between the three. The limited generalizability of the sample and research period in this study may provide an opportunity for further research. Future studies could explore a broader and specific range of industries, longer time periods, or different geographic regions to enhance the generalizability of the findings and provide deeper insights into the relationship between these factors and ESG performance. Keywords: ESG performance; audit quality; big four; audit fees; media coverageArticle Type: Research Paper
Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir Afriyenti, Mayar; Sari, Vita Fitria
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8979

Abstract

It is a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental approach, this study examines the effect of job label, the primary role of internal auditors and career prospect toward the willingness of job applicants to apply the internal auditor position. Two experiments were conducted to answer the research questions with the design of each 1x2 and 2x2 between-subjects. The results of the study indicated that the willingness of job applicants was higher if the job was labeled with an accountant than labeled as internal auditor. These findings indicated that not only candidates with work experience were reluctant to apply for the position of internal auditors, but also from fresh graduates applicants. The applicant's willingness is higher if the primary role of internal audit department is more directed as a provider of consulting services than its conventional role as an assurance function. The applicant's willingness is higher when the accomplished staff will be promoted to a higher position outside the internal audit department than to be one of the leaders within the internal audit department. These findings suggest that organizations should design internal audit departments more precisely to support effective organization governance.
Pengaruh Persepsi Penggunaan Artificial Intelligence terhadap Kualitas Audit Gultom, Melani Risma; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3225

Abstract

This study aims to examine the influence of the perception of artificial intelligence ease of use and the perception of artificial intelligence usefulness on audit quality. Quantitative causality is the term for this type of research. A closed questionnaire was used to collect research data, which was then distributed via linkedIn, email, and whatsApp. The sampling method used was non-probability sampling, specifically convenience sampling, with a total of 121 valid respondents who were external auditors from Public Accounting Firms (KAP) in Indonesia. Because the data was obtained from easily accessible respondents, there is potential for sample bias that could affect the representativeness and external validity of the research findings. Data analysis was performed using multiple linear regression with SPSS version 26. The research results indicate that the perception of artificial intelligence usefulness has a positive and significant impact on audit quality, while the perception of artificial intelligence ease of use has a negative and non-significant impact on audit quality.
Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat: The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province Sari, Vita Fitria; Fitra, Halkadri; Sebrina, Nurzi; Taqwa, Salma; Cheisviyanny, Charoline; Helmy, Herlina; Syofyan, Efrizal
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10598

Abstract

The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
Board Characteristics And Cybersecurity Disclosure In The Indonesian Banking Industry Dalimunthe, Nurul Amalina; Sari, Vita Fitria
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of board characteristics on Cybersecurity Disclosure (CSD), including the number of board members, board meetings, gender diversity of the board of directors, the number of commissioners, gender diversity of the board of commissioners. Profitability, company size, and leverage are used as control variables. The research subjects include banking sector companies listed on the Indonesia Stock Exchange from 2020 to 2024 using a total sampling approach, resulting in 235 samples. Data analysis applied multiple linear regression analysis. The research findings show that the number of board members, the number of commissioners, and the gender diversity of commissioners have an effect on Cybersecurity Disclosure (CSD). Meanwhile, board of directors meetings and gender diversity on the board of directors do not affect Cybersecurity Disclosure (CSD). These findings explain that companies with larger boards, as well as the presence of more female directors on the board of commissioners, encourage cybersecurity transparency. Keywords: Number of Board of Directors; Board of Directors Meetings; Gender Diversity of the Board of Directors;  Number of Board of Commissioners; Gender Diversity of the Board of Commissioners
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