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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Economac: Jurnal Ilmiah Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi Jurnal Inovasi Pendidikan Ekonomi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Abdidas Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi International Journal of Pertapsi
Nayang Helmayunita
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pelatihan Pemanfaatan Spreadsheet untuk Meningkatkan Kompetensi Guru SMK Bisnis dan Manajemen dalam Menyusun Laporan Keuangan Nayang Helmayunita; Ade Elsa Betavia; Dovi Septiari; Sany Dwita
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 3 (2021): 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.v6i3.1762

Abstract

Based on interviews conducted with the Head of the Vocational High School Management and Business Vocational High School Subject Teacher Conference in West Sumatra Province, it was found that teachers need to improve their competence about the use of Computer Accounting Applications. It is known that teachers still lack competence, and teachers are still unfamiliar with how to operate various menus and functions that can be used in a spreadsheet program to complete company financial reports. Based on this condition, the teaching and learning process for subjects has been done more with the lecture method and a little practice. So that this affects the competence of SMK graduates. In fact, the guidance for the world of work requires SMK graduates to operate this application program properly. The community's activity was carried out for two days on 18 and 19 September 2020 at SMKN 2 Kota Padang. The implementation is carried out in three stages, namely material presentation, integrated training, and evaluation. At the end of the activity, it was known that there was an increase in the understanding of the participants regarding the preparation of financial statements of trading companies using Microsoft Excel with a case settlement value that could be achieved was 85.71%. Furthermore, this increase in teacher competence is expected to be transferred to students and is reflected in the value of UKK and the acceptance of graduates in the world of work.
Pengaruh Pengendalian Internal, Tekanan Finansial, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah Mia Angelina Setiawan; Nayang Helmayunita
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.64 KB) | DOI: 10.24036/20171115

Abstract

Penelitian ini bertujuan untuk menguji dampak dari pengendalian internal, tekanan finansial dan penalaran moral terhadap kecenderungan terjadinya kecurangan akuntansi. Penelitian ini memberikan kontribusi pada literatur akuntansi dengan komprehensif mengevaluasi fenomena kecenderungan kecurangan akuntansi dari faktor-faktor yang mempengaruhinya menurut teori fraud trianggle. Desain penelitian adalah eksperimen laboratorium 2 x 2, dengan mahasiswa Akuntansi yang telah duduk di semmester 7 Universitas Negeri Padang sebagai proksi Kepala Dinas. Masing-masing subjek disajikan salah satu dari empat versi kasus yang tersedia secara random (random assignment). Metoda statistik yang digunakan untuk menguji hipotesis adalah two-way ANOVA. Hasil penelitian ini diharapkan dapat menunjukkan bahwa kondisi elemen pengendalian dan tekanan finansial dapat mempengaruhi kecenderungan seseorang untuk melakukan kecurangan akuntansi. Selain itu penalaran moral yang rendah juga dapat memicu terjadinya kecurangan akuntansi.
PERSEPSI AUDITOR PEMERINTAH TERHADAP EFEKTIVITAS RED FLAGS DALAM MENDETEKSI PENIPUAN Nayang Helmayunita; Dovi Septiari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.908 KB) | DOI: 10.30871/jaemb.v7i1.1371

Abstract

This study aims to examine differences in perceptions between government external auditors and government internal auditors about the effectiveness of red flags in detecting fraud on procurement of government goods and services and get the most effective red flags by external and internal government auditors in detecting fraud on procurement of goods and services government. The research design is quantitative research with a sampling technique using a purposive sampling method. Respondents in this study are BPK auditors as external auditors and BPKP auditors as internal auditors. Data collection techniques by distributing questionnaires. The results of this study indicate that there are different perceptions between internal and external auditors on the effectiveness of red flags in the procurement of goods and services. This study does not provide evidence that the auditor's experience has a significant effect on the auditor's perception of the effectiveness of red flags.
PENGEMBANGAN KEPROFESIAN BERKELANJUTAN GURU MELALUI PELATIHAN PENYUSUNAN LAPORAN PENELITIAN TINDAKAN KELAS Nayang Helmayunita; Dian Fitria Handayani; Vanica Serly; Aimatul Yumna; Herlina Helmy
ABDIMAS UNWAHAS Vol 7, No 1 (2022)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v7i1.6564

Abstract

Berdasarkan surat permintaan dari tim MGMP Ekonomi SMA/MA Tanah Datar, MGMP Ekonomi SMA/MA Tanah Datar membutuhkan adanya pelatihan yang diberikan kepada para guru Ekonomi SMA/MA Tanah Datar untuk meningkatkan kompetensi guru dalam melaksanakan kegiatan Pengembangan Keprofesian Berkelanjutan (PKB). Hasil observasi awal dan wawancara dengan koordinator MGMP Ekonomi Tanah Datar, diketahui bahwa para guru mata pelajaran ekonomi banyak yang mengalami hambatan dalam proses kenaikan pangkat jabatan yang disebabkan karena salah satu tuntutan dari PKB tersebut. Data dari koordinator MGMP, dari 49 orang anggota MGMP Ekonomi SMA/MA Tanah Datar, hanya 3 orang guru saja yang mampu untuk menyusun karya ilmiah, terutama dalam menyusun laporan penelitian tindakan kelas. Kesulitan guru dalam PTK ada dua yaitu pada tataran konseptual kesulitannya mengenai metodologi PTK, kesulitan memahami kajian teori, kesulitan membuat daftar pustaka, mengolah siklus-siklusnya kemudian menyusunnya dalam sebuah kalimat yang runtut, sistematis dan terorganisir. Pada tataran operasional guru kesulitan dalam mengalokasikan waktu PTK dengan kegiatan lainnya, guru kesulitan dalam menuangkan gagasan pada tulisan yang terstruktur dan tajam dan guru kesulitan dalam pendanaan PTK di sekolah. Pelaksanaan kegiatan pelatihan ini dilakukan selama dua hari secara tatap muka. Kegiatan ini dibagi menjadi beberapa tahapan. Pertama, dilakukan observasi awal mengenai pengetahuan awal dari para guru terkait penelitian tindakan kelas. Kedua, pemaparan materi, Ketiga adalah tahapan evaluasi. Pada akhir kegiatan diketahui terjadi peningkatan kemampuan guru dalam menyusun penelitian tindakan kelas. Melalui kegiatan pelatihan ini dapat memberikan pemahaman kepada para guru dalam membuat penelitian tindakan kelas dan menyusun laporan penelitian tindakan kelas.Kata Kunci: Pengembangan, Keprofesian, Berkelanjutan, Pelatihan, Penyusunan, Penelitian, Tindakan Kelas
Pengaruh Kepribadian Extraversion dan Neuroticism Terhadap Kecenderungan Tindakan Fraud Accounting Nanda Putri; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.626

Abstract

This study aims to analyze the effect of extraversion personality and neuroticism on the tendency of accounting fraud. This research is an associative causality study with a quantitative approach. The number of sample members is determined through the slovin formula. The samples in this study were undergraduate Accounting students in 2018 at Padang State University, Andalas University, and Bung Hatta University on the condition that they had passed courses in business ethics and the accounting and auditing professions. The data collection method used a questionnaire distributed through google form. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that extraversion personality had a significant effect on the tendency of accounting fraud. Meanwhile, neuroticism has no effect on the tendency of accounting fraud.
Pengaruh Bystander Effect, Whistleblowing, Locus of Control Eksternal dan Moralitas Individu terhadap Terjadinya Kecurangan Laporan Keuangan Hayatun Nufus; Nayang Helmayunita
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.v5i1.731

Abstract

This study aims to analyze the effect of the bystander effect, whistleblowing, external locus of control and individual morality on the occurrence of financial statement fraud. This research is a quantitative research. The number of samples was determined using the slovin formula. The samples in this study were undergraduate accounting students class of 2018 at Universitas Negeri Padang, Universitas Andalas, Universitas Putra Indonesia and Universitas Bung Hatta. The data collection method used a questionnaire distributed through google form. The hypothesis in this study was tasted using multiple linear regression analysis with IBM SPSS 25. The results show that bystander effect has a significant effect on the occurrence financial statement fraud. Meanwhile, whistleblowing, external locus of control and individual morality have no effect on the occurrence of financial statement fraud.
Pengaruh Ukuran Perusahaan, Leverage dan Tipe Industri terhadap Carbon Emission Disclosure: Studi Empiris Pada Perusahaan Non Industri Jasa yang Terdaftar di BEI Tahun 2018-2020 Rusdi Rusdi; Nayang Helmayunita
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.v5i2.638

Abstract

This study aims to determine the effect of company size, leverage and industry type on carbon emission disclosures. To measure the extent of disclosure of carbon emissions by companies in Indonesia, the researcher uses a checklist developed based on the information request sheet provided by the carbon emission disclosure project.This research is a type of causal associative research with the type of data used is quantitative data. The population in this study are non-service industry companies listed on the Indonesia Stock Exchange for three years, from 2018-2020. The sampling method used was purposive sampling method and the samples obtained were 48 samples that met the criteria. The data used are financial statements and company annual reports, research samples obtained from the company's official website and the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique applied is multiple linear regression analysis. The results showed that partially the size of the company had a positive and significant effect on carbon emission disclosures, leverage had no and insignificant effect on carbon emission disclosures and the type of industry had a positive and significant effect on carbon emission disclosures.
Pengaruh Moral Reasoning, Retaliasi, Ethical Sensitivity dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing Deby Nofrizaldi; Nayang Helmayunita
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.v5i2.704

Abstract

This study aims to analyze the effect of moral reasoning, retaliation, ethical sensitivity, and professional commitment on the intention to whistleblowing. This research is an associative causality study with a quantitative approach. The population in this study were all employees of the Padang Pariaman Regency DPUPR, Padang Pariaman Regency DPMPTP, and Padang Pariaman Regency BPKD. The data collection method used a questionnaire that was distributed directly. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis. The results show that moral reasoning has a positive effect on the intention to do whistleblowing, retaliation has a negative effect on the intention to do whistleblowing, ethical sensitivity has no effect on the intention to do whistleblowing and professional commitment has a positive effect on the intention to do whistleblowing.
Accounting Ethics: From Professionals Views Dovi Septiari; Nayang Helmayunita; Vanica Serly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18084

Abstract

This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.
The “Missing-Part” in Withholding Tax Mechanism Charoline Cheisviyanny; Herlina Helmy; Nayang Helmayunita; Vanica Serly; Sany Dwita
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.8-13

Abstract

This research aims to get understanding and find the solution of the problems related to withholding tax mechanism, especially to treasurers and non-treasurers. The informants are the taxpayers who are government partners. Data was collected through interviews and document analysis. The results show the problems are related to the socialization of new policy, the new procurement platform (SIPLah), the harmful mechanism, and the unclear tax rules. The suggested solutions are to strengthen the position of DGT in withholding tax mechanism and to improve inter-ministerial synergy.
Co-Authors Abel Tasman Ade Elsa Betavia Aimatul Yumna Annisa Erma Ayunda Annisa Suvia Annisyah, Tiara Ashry Salamayrika Rahmawaty Atikah Juliani Putri Betavia, Ade Elsa Charoline Cheisviyanny Charoline Cheisviyanny Deby Nofrizaldi Dede Elevendra Desmita Desmita Dian Fitria Handayani Dian Yustika Dovi Septiari Falni, Fionica Fiola Finomia Honesty Fitra, Halkadri Gustiman Candra Haris Fadilah Hayatun Nufus Helga Nuri Honesty Helmy, Herlina Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Herlina Helmy Herman Muliawan Hessa, Ar Razaaq Roofiq Husna, Imalatul Hutriyal Alwi Lisa Intan Sari Maiziyah, Anindya Radita Menik Kurnia Siwi Mesrawati Candra Mia Angelina Setiawan Mike Sonita Sari Nanda Putri Novrita Aulia Rahmi Nurzi Sebrina Pamungkas, Bintang Panji Maulana Puthri Yori Selsavinna Rani Rani Reza Purnama Eka Putri Riska Fitri Yeni Rizki Zulkarnain Rusdi Rusdi Sandri Niddin Sany Dwita Sariyanah, Sariyanah Serly, Vanica Silfia Reshie Vanica Serly Vanica Serly Vanica Serly Vita Fitria Sari Widyatul Fitri Wirandia Putri, Febri Chintia Yeniwati Yeniwati Yolandafitri Zulvia Yolla Yelman Liani Yuki Fitria Yulia Eka Sari