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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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Pengaruh Extraversion dan Neuroticism terhadap Audit Judgment Puthri Yori Selsavinna; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.885

Abstract

This study aims to determine and analyze the influence of the big five personality on audit judgment. This research is included in the type of causality associative research using a quantitative approach. Researchers collected data using questionnaires which were distributed to 100 auditor respondents who work in public accounting firms in the cities of Padang, Pekanbaru and Batam. The data used in this research is primary data. Testing the hypothesis in this study using multiple linear regression analysis with IBM SPSS. The results of this study indicate that extra-version have an influence on audit judgment. while neuroticism and have no effect on audit judgment. Future research can use new variables or expand the population in future research.
The Faktor Determinan Minat UMKM terhadap Penggunaan Aktual Menggunakan Cloud Accounting Annisa Suvia; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1072

Abstract

This study aims to find evidence that the UTAUT (Unified Theory of Acceptance and Use of Technology) model is a conceptual framework for explaining the acceptance and use of cloud accounting as an online accounting service in the city of Padang. The data used in this study are primary data obtained by distributing questionnaires in person and online. This study used purposive sampling with a sample of 340 respondents who had used cloud accounting. The data analysis used in this research is Structural Equation Modeling (SEM). Data analysis techniques using SmartPLS ver.4.0 were processed. This study found evidence that social influences, facilitating conditions and positive influences on behavioral intentions; behavioral intention to actual use has a positive effect, while performance expectations and effort expectations have a negative effect on behavioral intention.
Pengaruh Sifat Machiavellian, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan terhadap Niat Melakukan Whistleblowing Yolla Yelman Liani; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1169

Abstract

This study aims to analyze the effect of Machiavellian traits, professional commitment, and the seriousness of fraud on the intention to commit whistleblowing. This research is a causality associative research with a quantitative approach. The population in this study were all employees at BPKD, BAPPEDA, BKPSDM, DPMPTSP in South Solok Regency. The data collection method uses questionnaires which are distributed directly. The data used in this research is primary data. The hypothesis in this study was tested using multiple regression analysis. The results of this study indicate that Machiavellian traits have no effect on whistleblowing intentions, professional commitment and the seriousness of fraud have a positive and significant effect on whistleblowing intentions.
Pengaruh Asimetri Informasi, Ineffective Monitoring, dan Kultur Organisasi terhadap Kecenderungan Kecurangan Akuntansi Wirandia Putri, Febri Chintia; Helmayunita, Nayang
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.35

Abstract

This research discusses the influence of information asymmetry, ineffective monitoring and organizational culture on the tendency for accounting fraud. This research uses a quantitative approach. The research population is Regional Apparatus Organization (OPD) of Padang City. The sampling method in this research used total sampling. So that all OPD will be the research sample. The respondent that has been determined by researchers in this study are the head of the OPD and two sub-division employees of each OPD who work in the financial sector. So, the researchers will submit 3 questionnaires to 40 OPD. Based on the results of statistical tests, Information asymmetry and ineffective monitoring have no influence on the tendency of accounting fraud, while organizational culture has an effect on the tendency for accounting fraud.
Pengaruh Dark Triad Personality terhadap Kecenderungan Tindakan White Collar Crime Falni, Fionica; Helmayunita, Nayang
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.44

Abstract

This research aims to analyze the influence of Machiavellian personality, narcissism and psychopathy on the tendency to commit white collar crimes. This research is associative causality research with a quantitative approach. The population in this research were Bachelor of Accounting students in 2018 and 2019 from Padang State University, Andalas University, and Bung Hatta University. The number of samples was determined using the Slovin formula to obtain 204 respondents. The data collection method uses questionnaires distributed via Google Form. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that Machiavellian personality did not have a significant effect on the tendency to commit white collar crime. Meanwhile, narcissism and psychopathy influence the tendency to commit white collar crimes.
Pelatihan Pengolahan Sampah Anorganik Menjadi Aneka Kreasi Daur Ulang bagi Anggota Bank Sampah Berkah Kel Balai Gadang Kec Koto Helmayunita, Nayang; Angelina Setiawan, Mia; Fitria, Yuki
Jurnal Abdidas Vol. 5 No. 5 (2024): October 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v5i5.1022

Abstract

Pengabdian masyarakat ini dilakukan pada Kelompok Bank Sampah Kelurahan Balai Gadang Kecamatan Koto Tangah Kota Padang, yang anggota merupakan ibu-ibu yang berprofesi sebagai ibu rumah tangga. Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan dan keterampulan pengolahan sampag anorganik menjadi aneka kreasi daur ulang saat ini sampah anorganik seperti plastik yang telah dikumpulkan oleh Bank Sampah Berkah belum terkelola dengan baik dan belum adanya pemanfaatan menjadi aneka kreasi daur ulang oleh anggota Bank Sampah Berkah. Saat ini sampah anorganik yang dikumpulkan di Bank Sampah Berkah cenderung masih menumpuk di area Bank Sampah hal ini disebabkan keberadaan Bank Sampah Berkah baru didirikan tahun 2022 dan belum ada manajemen yang optimal. Saat ini pengelolaan sampah anorganik yang ada di Bank Sampah Berkah hanya dilakukan secara sederhana yaitu dikumpulkan, diangkut, kemudian dibuang ke TPA. Padahal sampah anorganik seperti plastic dapat di manfaatkan menjadi aneka kreasi daur ulang serta memiliki nilai jual menjadi tas belanja, hiasan kamar, dompet, lampu hias, tempat pensil, keranjang, dan lain lain. Dengan adanya program kegiatan pengabdian pengolahan sampah anorganik menjadi aneka kreasi daur ulang ini diharapkan dapat memberikan manfaat pada Bank Sampah Berkah dalam pengelolaan dan manajemen Bank Sampah serta dapat meningkatkan kepedulian Masyarakat terhadap lingkungan.
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.
Pengaruh Bystander Effect, Profesionalisme dan Pemberian Reward Terhadap Intention Whistleblowing Pada Pemerintah Kota Padang Hessa, Ar Razaaq Roofiq; Helmayunita, Nayang
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.v7i1.2051

Abstract

This research discusses the influence of bystander effect, profesionalisme, and reward giving on intention whistleblowing. This research uses a quantitative approach. This research population is Regional Apparatus Orgabization (OPD) of Padang City. The sampling method in this research used total sampling. So that all OPD will be the research sample. The respondent that have been determined by researchers in this study are the head of the OPD and three sub-division employees of each OPD who work in the financial sector. So the researchers will submit 4 questionnaires to 40 OPD. Based on the results of statistical tests, bystander effect and reward giving have no influence on intention whistleblowing, while profesionalisme has an effect on the intention whistleblowing.
Pengaruh Representativeness Bias dan Availability Bias terhadap Pengambilan Keputusan Investasi Maiziyah, Anindya Radita; Helmayunita, Nayang
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.33

Abstract

This research aims to determine and analyze the influence of representativeness and availability on investment decisions. This research is included in the type of associative causality research using a quantitative approach. Researchers collected data using a questionnaire distributed to 349 respondents from UNP, UNAND and PNP accounting students. The data used in this research is primary data. Hypothesis testing in this research uses multiple linear regression analysis with IBM SPSS. Based on research findings and discussions, the following conclusions can be drawn: Representativeness influences investment decisions significantly and positively. This shows that the first hypothesis (H1) proposed can be accepted. Availability influences investment decisions positively and significantly. This means that the first hypothesis (H1) proposed is accepted.
Pengaruh Personal Cost of Reporting, Intensitas Moral, dan Job Satisfaction terhadap Intensi Whistleblowing pada Organisasi Perangkat Daerah (OPD) Kota Bukittinggi Annisyah, Tiara; Helmayunita, Nayang
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.v7i2.2104

Abstract

The objective of this study is to examine the impact of the personal cost of reporting, moral intensity, and job satisfaction on the intention whistleblowing. The study was conducted in Bukittinggi City and included a population of 28 Regional Apparatus Organisation (OPD). A total of 128 samples were gathered for analysis. The sample approach employed was purposive sampling. The data gathering approach employed questionnaires that were distributed in person. The study employed the data analysis technique of multiple linear regression (OLS) and t-statistic testing. The findings of this study demonstrate that the personal cost of reporting, moral intensity, and job satisfaction positively and significantly influence the intention of finance personnel in the Regional Apparatus Organisation (OPD) in Bukittinggi City to engage in whistleblowing.
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