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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

Author-ID : 2705614

Economics, Econometrics & Finance Other

Published : 38 Documents Claim Missing Document

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Articles

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The Pengaruh Karakteristik Dewan Direksi Terhadap Financial Distress: Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019 Atikah Mauda; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.427

The purpose of this study was to analyze the effect of directors remuneration, size of the board of directors , board of directors meeting frequency, profitability, and leverage on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2015 - 2019. The sampling method using purposive sampling method obtained by a sample of 110 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the directors remuneration, size of the board of directors has no effect on financial distress. Meanwhile, board of directors meeting frequency, profitability, and leverage affect financial distress.

Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar pada Otoritas Jasa Keuangan (OJK) Indonesia Lila Afiska; Dian Fitria Handayani; 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.v3i4.429

This paper investigated the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance of Islamic banks listed in Financial Service Authority of Indonesia (OJK) during the period 2016-2020. SSB characteristics consist of size, number of meeting, educational qualification, and reputation. Using purposive sampling, we obtained samples from 13 Islamic Banks in Indonesia. Data was collected from annual report of selected banks for the year 2016-2020 and has been analyzed using the multiple linear regression. The results show that educational qualification of SSB members have significant positive effect on the financial performance. While size, the meeting and reputation of SSB members had no significant effects on the financial performance. This paper gives a comprehensive literature survey on the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance and robustness checks provides support for the findings.

Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Bank Syariah Rizki Audio; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.443

This study aims to examine the effect of the characteristics of the board of directors on the performance of Islamic banks. This study examines the characteristics of the board of directors in proxy size of the board of directors, remuneration of the board of directors, frequency of board of directors meetings, age of the board of directors, educational background of the board of directors. This study uses a sample of Islamic banking registered with the OJK from 2015-2016. The results of this study found that the remuneration of the board of directors has a positive effect on the performance of Islamic banks, while the size of the board of directors, the frequency of board of directors meetings, the age of the board of directors, the educational background of the board of directors does not affect the performance of Islamic banks.

Pengaruh Free Cash Flow terhadap Manajemen Laba: Studi pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 Watriani Watriani; 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.v3i4.451

This study aims to determine and analyze the effect of free cash flow on earnings management in property and real estate service sector companies listed on the Indonesia Stock Exchange. Earnings management is measured by discretionary accruals using the Modified Jones Model. The population in this study is 62 property and real estate sectors listed on the Indonesia Stock Exchange for the period 2017 to 2019. Based on purposive sampling, a sample of 20 companies was obtained. The analytical method used is a simple panel data regression analysis method using application eviews 10. The results of this study indicate that free cash flow has a significant positive effect on earnings management.

KESIAPAN SEKOLAH MENGHADAPI OSN EKONOMI SMA DI KOTA PADANG Menik Kurnia Siwi; Nayang Helmayunita; Vanica Serly
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 8, No 1 (2018): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/01104500

The purpose of this research is to know the readiness of school in facing high school economic olympics in Padang. The method used in this activity is survey method to teacher of MGMP Economic Senior High School Padang, West Sumatera Province. The results of the study indicate that students are in need of coaching from teachers on Olympic materials and discussion of economic Olympic issues. Students are still in enough category (70.37%) mastering the economic Olympiad material. For that, teachers is expected to foster students to be more ready to follow the economic Olympics. Furthermore, schools need to hold special coaching of students with economic achievement by forming clubs or others so that students are more focused in understanding the OSN related material.

Pengaruh Manjemen Laba dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Chindy Annisa Violeta; Vanica Serly
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109054

The puspose of this study is to determine the effect of earnings management and tax avoidance on firm value. This type of research is quantitative. The study was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2018, with a total sample of 135 samples using a purposive sampling method. Data collection methods are documentary studies. The analysis was done by using multiple regression model. Earnings management is measured using discretionary accruals that are calculated using the performance matched model and tax avoidance is measured using an effective tax ratio (ETR). The results of this study indicate that (1) earnings management has a positive but not significant effect on firm value. (2) Tax avoidance has a significant negative effect on firm value. Recommendations for futher research are expected to expand the object of research becouse in this study only examines banking companies. In addition, future research can use other models as a measurement of earnings management and look for other independent variables if you want to do the same research.Keywords: Earnings Management; Tax Avoidance; Firm Value.

PKM Pelatihan Ekonomi Untuk Guru-Guru Anggota MGMP Ekonomi Kabupaten Tanah Datar Salma Taqwa; Fiola Finomia Honesty; Vanica Serly
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Teachers as professional educators are responsible as educators and instructors for their students. In order to work well, teachers must have appropriate competencies in the field of study they are teaching. Economic subjects in high school include the economics and accounting fields, which must be mastered by the teacher. The development of economics and accounting must be reached by the economics teacher who will transfer knowledge to their students. Besides that, the teacher's educational background will also affect student learning process. Training for high school economics teachers is needed to be able to increase the insight and knowledge of teachers. MGMP is one of the means for the teachers to draw and explore economics in order to be a professional teachers. From the results of the pretest and posttest, it can be concluded that there was an increasing in teacher knowledge generated from this training. It is expected that in the future MGMP will have a role in training and developing the knowledge of economics teachers in Tanah Datar.Keywords: economics, accounting, educational, teachers

PKM Peningkatan Kompetensi Guru SMK Dalam Bidang Komputer Akuntansi Nayang Helmayunita; Vanica Serly; Helga Nuri Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

The MYOB and Spreadsheet program is an accounting program taught at the Vocational Business and Management. Both of these programs are test material on the Expertise Competency Test. But with the development of technology, there are several other programs that need to be mastered by the students, which is accurate accounting program. Accurate programs have been widely used by companies in managing finances. For the reason, the Vocational School of Business and Management should answer the challenges of the times by introducing this program as additional expertise for their students. From this problem, the Computer Accounting training program for Vocational School Business and Management teachers is needed as an effort to improve teacher understanding and competence. The training programs are: Spreadsheets, and Accurate. This training is given to teachers of Vocational Business and Management in the Kabupaten Pesisir Selatan. This area was chosen because, vocational teachers in the South of West Sumatra have difficulty accessing competency and science development training. Implementation of these activities take place from 4-7 September 2019. The implementation is done in three stages, namely the stages of exposure of the material, the integrated exercise phases and stages of evaluation. At the end of the activity it was found that there was an increase in the understanding of the participants regarding the concept of computer accounting with a value level of understanding that could be achieved was 80%. As for understanding the practice of preparing financial statements using an accounting program, participants can complete cases with a completion rate of 86.20% for the accurate program, and 93.10% for the spreadsheet. Furthermore, the improvement in teacher competency is expected to be transferred to students and reflected in the value of the Skills Competency Examination and the acceptance of graduates in the world of work.Keywords: Competence, accourate, spreadsheet, excel

Apakah Manajemen Laba di Bank Syariah Berbeda dengan Bank Konvensional? Adela Yohana; Vanica Serly
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.111283

This research is in the form of quantitative correlation. The correlation method is a research method with the aim of describing two or more facts and also the properties of the object being studied. This study aims to determine the differences in earnings management in Islamic banks with earnings management in conventional banks registered with the Financial Services Authority from 2015-2019. The data used in this study are the annual reports of Islamic banks and conventional banks registered with the Financial Services Authority for the period 2015-2019. The data sampling method uses purposive sampling method based on certain criteria. Based on the criteria used, the researcher obtained a sample of 34 banks. Testing the hypothesis in this study using multiple regression analysis and coupled with a different test (independent sample t-test). The results showed that there is a difference between earnings management in Islamic banks and conventional banks. Earnings management in Islamic banks is lower than conventional banks. Keywords: Conventional bank, Islamic bank, Earnings management.

Pengaruh Struktur Kepemilikan terhadap Financial Distress: Studi Empiris Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019 Anja Suryadi; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.413

The purpose of this study is to examine the influence of ownership structure to financial distress. The independent of this study are foreign ownership, institutional ownership, and state ownership. The data in this study are annual reports of BUMN companies in Indonesia that listed in Indonesia Stock Exchange (BEI) in 2015-2019. Total samples are 105 companies. This study used purposive sampling as the sampling method and multiple linear regression as the data analysis. The results of this study indicates that the foreign ownership, institutional ownership, and state ownership have no significant influence to likelihood of financial distress.

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

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