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All Journal Wahana Riset Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Economac: Jurnal Ilmiah Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Inovasi Pendidikan Ekonomi Jurnal Eksplorasi Akuntansi (JEA) International Journal of Pertapsi
Vanica Serly
Universitas Negeri Padang
Economics, Econometrics & Finance Other

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Hubungan Pengukuran Nilai Wajar dan Penyajian Kembali Laporan Keuangan: Rahmat Riandi; Nurzi Sebrina; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.70

Abstract

This research aims to find empirical evidence regarding the relationship between the measurements of fair value with restatement. The population in this research is the entire financial sector companies were listed on the Indonesia stock exchange (BEI) in 2014-2017. The testing in this research was conducted using binomial logistic regression. The result shows that the fair value measurements does not affect accounting restatement. Size and leverage does not affect a restatement. For further research could consider the sample by comparing the measurement of fair value on financial firms with non-financial companies. For further research could use other variables that might affect a restatement
Pengaruh Faktor Individual Dan Situational Terhadap Niat Whistleblowing Febby Chika Putri Mulfag; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.103

Abstract

This study aims to look at individual and situational factors that influence the intention of civil servants to conduct whistleblowing, especially for civil servants not in the Regional Finance Agency of West Sumatra Province. Individual factors consist of three main factors, namely attitudes towards whistle-blowing, subjective norms, and perceived behavioral control and three main factors on situational factors, namely seriousness of errors, wrongdoing status, and personal reporting costs. This study uses a semi-experimental method with a quantitative approach. The research sample was determined by purposive sampling which consisted of 56 employees. This study found that individual and situational factors succeeded in predicting whistle-blowing intentions. In particular, the results of the study show that there are six antecedents of whistleblowing intentions between civil servants who do not have positions in BAKEUDA: attitudes towards whistle-blowing, subjective norms, perceived behavioral control, seriousness of errors, wrongdoing status, and personal reporting costs
Analisis Perbandingan Efisiensi, Kualitas Aset, Dan Stabilitas Bank Umum Konvensional Dan Bank Umum Syariah Yang Melakukan Pemisahan (Spin-Off) Di Indonesia Periode Tahun 2013-2017 Uswatun Hasanah; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.151

Abstract

This research aims to compare the efficiency, asset quality, and stability of Islamic banks that do spin-off and conventional banks in Indonesia from 2013 until 2017. The variables used are overhead cost and cost income ratio as efficiency proxy, the loan loss reserves is a proxy of asset quality, and return on asset and equity to asset ratio are proxy of stability. The sampling technique is total sampling. The population in this study amounted to 22 banks. The statistics test used are descriptive statistic, Mann Whitney test, and Independent Sample t-Test. The results showed that there were no significant differences in efficiency and asset quality, but stability was significant difference from 2013-2017.
Pengaruh Good Government Governance Dan Ukuran Legislatif Terhadap Kinerja Pemerintah Daerah Vegy Gustianra; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.152

Abstract

The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the districs parliament, and also local government performance measured by three proxies, the GDP per capita, Poverty Rates, Independence Ratios, Economic Growth and unemployment rate. The study is conducted in 33 district in Indonesia on 2014. The results show that two is no significant effect of good government governance on local government performance by proxy ofIndependence Ratios and Economic Growth. One is no significant effect on the size of the legislative on the performance of local government by proxy of economic growth. one is significant impact on the size of the legislative on the performance of local government by proxy of Independence Ratiosand three model of studi good government governance and the size of the legislative on the performance of local government by proxy of GDP per capita, Poverty Rates,unemployment rate.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Pengungkapan Islamic Financial Social Reporting (Ifsr) Pada Bank Syariah Di Indonesia Maulidya Wulandari; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.159

Abstract

This study was conducted to determine the effect of independent commissioners and directors on the disclosure of Islamic Financial Reporting (IFSR). Research on Islamic Financial Social Reporting (IFSR) can be said is a fairly recent research finding from a copy of research on ISR, GCG, and financial disclosure. For research in Indonesia, no research has been found that addresses the disclosure of IFSR in Islamic Banks. The IFSR is an index that covers all aspects of financial disclosure, governance, and Islamic social responsibility. The population of this study is Islamic banking in Indonesia, amounting to 12 banks which published annual reports from 2014-2018. Data collection method in this research is documentation study. Analysis of the data used is descriptive statistics, classic assumption tests, and for hypotheses using multiple linear regression analysis. The results of this study indicate that the number of independent commissioners and the number of directors has a positive effect on the disclosure of Islamic Financial Social Reporting (IFSR)
Analisis Pengungkapan Standar Akuntansi Syariah Aaoifi Pada Bank Syariah Di Indonesia Dan Malaysia Periode Tahun 2017-2018 Fajar Yufrikal Azlan1; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.165

Abstract

This study aims to examine the compliance of AAOIFI sharia accounting standards disclosures in Islamic Banks in Indonesia and Malaysia in 2017 and 2018. This study measures compliance by looking at three Islamic banks' products in Islamic, mudaraba, and musharaka. Data was collected from the annual report of 12 Islamic commercial banks in Indonesia and 15 Islamic commercial banks in Malaysia for 2017 and 2018. The data collection method in this study is the documentation study. Analysis of the data used is descriptive statistics. This study found that the disclosure of Islamic banks related to murabahah, mudharabah and musyarakah is still relatively low. There was no difference in compliance levels between the two countries during the periods of 2107 and 2018. Among the three Islamic bank products, murabaha has the highest mean. In addition, Islamic banks in Indonesia as a whole have a higher level of disclosure than Islamic banks in Malaysia.
Pengaruh Biological Asset Intensity, Growth, Leverage, Dan Tingkat Internasional Terhadap Pengungkapan Aset Biologis Kurnia Hayati; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.236

Abstract

Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2019 was only 1.81%. This growth rate decreased significantly, when compared to the first quarter of 2018 which reached 3,34%. This indicates that the condition of agriculture in Indonesia is very alarming. This study aims to see the effect of biological asset intensity, growth, leverage and international level to biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2018. Disclosure of biological asset in this study refers to PSAK 69 with 36 items of disclosure. This type of research is quantitative. The population in this study were all agricultural companies listed on the Indonesia Stock Exchange (IDX), with a total sample of 66 samples using a purposive sampling method. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The biological asset intesity has a positive and significant effect on the disclosure of biological asset, (2) Growth has a positive and significant effect on the disclosure of biological asset, (3) Leverage has a negative and not significant effect on the disclosure of biological asset, (4) The international level has a negative and not significant effect on the disclosure of biological asset
Pengaruh Karakteristik Dewan Pengawas Syariah terhadap Tingkat Financial Soundness Bank Syariah di Indonesia Tahun 2015-2019 Suci Oktamirza; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.378

Abstract

This study aims to examine the effect of Shari’ah Supervisory Board characteristics on financial soundness of Islamic banks in Indonesia. This research was conducted by quantitavie method and used data of Islamic banks listed in Financial Service Authority of Indonesia (OJK) at 2015-2019. Total sample was 13 islamic banks for each period. This research used RGEC method as main and newest measurement financial soundness of Indonesian banks. This research also used CAMEL method and Z-Score method as a robustness or additional test. Characteristics of Shari’ah Supervisory Board in this research represented by board size, multi-position, board education levels and meeting frequency.The result of this this study conclude that board size only affects financial soundness of Islamic banks from GCG mechanism and Cash Adequacy Ratio aspects. And multi positions of board will affects financial soundness of Islamic banks from Non Performing Financing, Return On Assets and Operational Expense Toward Operational Income aspects. While, board education levels didn’t have any significant impact on financial soundness of Indonesian Islamic banks in every aspects of RGEC method. And the meeting frequency only affects financial soundness of Indonesian Islamic banks from Operational Expense Toward Operational Income aspects. CAMEL method as the first robustness test showed that all of Shariah Supervisory Board characteristics didn’t have any significant impact on financial soundness of Indonesian Islamic banks while, the Z-Score as the second additional test found that only multi position which was give a significant impact on financial soundness of Indonesian Islamic banks.
Pengaruh Karakteristik Dewan Komisaris Terhadap Kemampuan Memprediksi Financial Distress: Studi pada Perusahaan BUMN Frans Dika Permana; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.402

Abstract

This research aims to analysis the effect size of board commissioners, independent commissioners, competence of board commissioners and meeting frequency of board commissioners on financial distress. The data in study are annual report of BUMN companies in Indonesian registered at the ministry BUMN in 2015 – 2019. This research using purposive sampling method obtained by 175 sample from 35 companies conducted observations from 2015 – 2019, the hypothesis testing in this research using multiple linear regression analysis. The result of this research showed that the independent commissioners, competence of board commissioners and meeting frequency of board commissioners have significantly positive effect on financial distress.
Pengaruh Tekanan, Peluang, Rasionalisasi dan Nilai Etika terhadap Intensi Kecurangan Karyawan: Studi Kasus pada Perusahaan BUMN Riski Hildayani; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.422

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, and ethical values on employee fraud intentions in BUMN in Indonesia. This type of research is classified as survey research with a quantitative approach. The population in this study were employees of BUMN in Indonesia. The research sample was determined by purposive sampling method in order to obtain a sample of 65 employees in BUMN. The type of data used is primary data obtained from questionnaires. Data analysis using multiple regression, employee fraud intention as the dependent variable and pressure, opportunity, rationalization and ethical values as independent variables. The result of this study indicate that: (1) pressure has no positive significant effect on employee fraud intention, so hypothesis 1 is rejected, (2) opportunity has a significant positive effect on employee fraud intention, sho hypothesis 2 is accepted, (3) rationalization has a significant positive effect on employee fraud intention employee fraud, so hypothesis 3 is accepted, (4) ethical values do not have a significant negative effect on employee fraud intentions, so hypothesis 4 is rejected. So, it can be concluded that opportunity and rationalization have a significant influence on employee fraud intentions in BUMN.
Co-Authors Achdy Muhadis Ade Elsa Betavia Adela Yohana Adli Muzakki Aidil Putra Pratama Anja Suryadi Atikah Mauda Charoline Cheisviyanny Chindy Annisa Violeta Denisyah Azhura Dian Fitria Handayani Dovi Septiari Fajar Yufrikal Azlan1 Febby Chika Putri Mulfag Fiola Finomia Honesty Frans Dika Permana Helga Nuri Honesty Herlina Helmy Iit Gusti Sri Murni Kurnia Hayati Lila Afiska Maulidya Wulandari Menik Kurnia Siwi Muhammad Nur Caniago Muharani Astuti Muthi'ah Gita Fajar Nayang Helmayunita Nurzi Sebrina Putri Monalisa Rahma Nakhiral Marta Rahmat Riandi Riski Hildayani Rizki Audio Salma Taqwa Salsabilla Putri Arista Sany Dwita Suci Oktamirza Syukurni Atiqa Murenda Uswatun Hasanah Vegy Gustianra Wahyu Riswan Watriani Watriani