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All Journal Jurnal Kajian Manajemen Bisnis JAM Jurnal Riset Akuntansi Terpadu Management Analysis Journal EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Buletin Ilmiah Nagari Membangun Jurnal Inovasi Pendidikan Ekonomi Equity: Jurnal Ekonomi Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Operations Management and Information System Studies Akuntansiku Jurnal Nusantara Mengabdi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Governance Andalas
Verni Juita
Fakultas Ekonomi, Universitas Andalas Padang, Sumatera Barat
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh investasi teknologi informasi terhadap kinerja perusahaan Ludipa, Olin Meisa; Rahayu, Rita; Juita, Verni
Jurnal Kajian Manajemen Bisnis Vol 7, No 1 (2018): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1534.467 KB) | DOI: 10.24036/jkmb.10882200

Abstract

The purpose of this study is to determine whether information technology affects firm performance. This type of research is causal-comparative. The population in this study are all companies listed in Indonesian securities. Where the sample is selected by using matched sample comparison group method, obtained 22 companies winning IT award and 22 control firm. Data collection method is documentation method. The analytical method used is non-parametric variation Mann-Whitney Test. The results of this study found that information technology does not affect the firm performance.Keywords: Kinerja Perusahaan; Investasi Teknologi; Informasi; TI; efisiensi.
Persepsi Mahasiswa Terhadap Mata Kuliah Sistem Informasi : Studi Kasus Mahasiswa Jurusan Akuntansi Universitas Andalas Juita, Verni
Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v8i1.127

Abstract

The growing needs for accountants, especially for those who can use and understand information technology, has encouraged accounting programs at the higher education level to offer information system courses. Given this fact, this study aims to (1) assess the students’ perception on the importance and relevance of the information system courses for their major and future works, (2) examine the relationship between the student’s awareness on information system subjects and their performance in these subjects, (3) identify the factors influencing the students’ perception on teaching practices in information system courses. The data was collected through questionnaires which were distributed to accounting students in the Faculty of Economics, Andalas University. This research found that a better understanding on teaching materials of the information system courses have helped students to understand other subjects taught in the accountancy program. Moreover, the student’s motivation, views and the lecturer’s teaching methods and knowledge are the main contributors for the student’s success in these courses.
Studi Prilaku Pengguna Layanan Financial Technology (Fintech) di Indonesia: Analisa Persepsi Risiko dan Manfaat Verni Juita; Firdaus Firdaus; Tria Najla Prima Hermanto
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 10, No 2 (2020): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011100040

Abstract

This study aims to understand why users want or reluctant to adopt Fintech services in Indonesia. In particular, it examines the positive factors (perceived benefits) and negative factors (perceived risks) that simultaneously affect user behaviors in adopting Fintech services. Furthermore, this research compares the impact of the perceived benefits and perceived risks on the Fintech adoption intention between users of different Fintech services. It uses the benefit-risk framework which integrates positive and negative factors associated with its adoption. This study survey around 450 respondents. The survey data is processed and analyzed using PLS Smart 3.0. This research found that the perceived benefits of using Fintech services outweigh its perceived risks. The results also suggest that convenience is the most beneficial factors determining the intention to use Fintech, while the legal risk is the most negative factors for the Fintech adoption intention.
Pengaruh Kapabilitas Teknologi Informasi Terhadap Kinerja dan Nilai Perusahaan Rita Rahayu; Silfia Riski; Verni Juita
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.4829

Abstract

The main objective of this study is to investigate the impact of information technology (IT) capabilities on firm performance and firm value. In this study the firm performance is measured by ROA and ROS, while the firm value is measured by Tobins Q. The matched sample comparison method is used to select the sample. In this regard, there are two groups of sample, which are the firms with superior IT capabilities and the firms that have not superior IT capabilities (as a control group). The firms that have been awarded by TOP IT & Telco Award were classified as the firm with superior IT capabilities. By using independent t test, it is found that there is no difference in firm performance and firm value between the firms with superior IT capabilities and the firms in control group. Therefore, it is found that there is no relationship between IT capabilities and firm performance and firm value 
PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) SEKTOR JASA PERDAGANGAN DI PADANG, SUMATERA BARAT Verni Juita
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.385 KB) | DOI: 10.35448/jrat.v9i1.4291

Abstract

Abstract The literature has shown that access to finance and capital is one of the major problems hindering the development ofMicro, Small, and Medium-sized Enterprises (MSMEs). Poor quality of financial records is perceived as a source of MSMEs' lack access to banking credit. MSMEs owners and managers often lack the skills and knowledge needed to apply for a loan and meet bank standards.This study aims to investigate the status of accounting system in the MSMEs in the trading sector in Padang City, West Sumatera. To achieve this aim, this research developed structural questioners, which then randomly distributed them into 100 owners, managements and employees of trading MSMEs in four largest traditional markets in Padang. This study found that most of the MSMEs owners and managements have acknowledged the importance of financial managementthrougha good accounting information system for their business and haveapplied it with various quality of financial records, ranging from very simple bookkeeping records to those completely fulfilled the formal accounting standard. Nevertheless, this study shows that lack of qualified accounting personnel and financial management facilities caused by a lack capital and financial resources are some key obstacles for implementing a good accounting system in MSMEs. Keywords: Accounting Information System; Access to Finance; Financial Management;Micro, Small, and Medium Enterprises.  Abstrak Literatur telah menunjukkan bahwa akses ke keuangan dan modal adalah salah satu masalah utama yang menghambat perkembangan Usaha Mikro, Kecil, dan Menengah (UMKM). Buruknya kualitas catatan keuangan dianggap sebagai sumber kurangnya akses kredit perbankan. Pemilik dan manajer UMKM sering kekurangan keterampilan dan pengetahuan yang dibutuhkan untuk mengajukan pinjaman dan memenuhi standar bank. Penelitian ini bertujuan untuk menyelidiki status sistem akuntansi di UMKM di sektor perdagangan di Kota Padang, Sumatera Barat. Untuk mencapai tujuan ini, penelitian ini mengembangkan kuesioner struktural, yang kemudian secara acak mendistribusikannya ke dalam 100 pemilik, manajemen dan karyawan perdagangan UMKM di empat pasar tradisional terbesar di Padang. Studi ini menemukan bahwa sebagian besar pemilik dan manajemen UMKM telah mengakui pentingnya manajemen keuangan melalui sistem informasi akuntansi yang baik untuk bisnis mereka dan telah menerapkannya dengan berbagai kualitas catatan keuangan, mulai dari catatan pembukuan yang sangat sederhana sampai yang sepenuhnya memenuhi standar akuntansi formal. Namun demikian, penelitian ini menunjukkan bahwa kurangnya personil akuntansi yang memenuhi syarat dan fasilitas manajemen keuangan yang disebabkan oleh kurangnya sumber daya modal dan keuangan adalah beberapa hambatan utama untuk menerapkan sistem akuntansi yang baik di UMKM. Kata Kunci: Sistem Informasi Akuntansi; Akses ke Keuangan; Manajemen Keuangan, Usaha Mikro, Kecil, dan Menengah.
Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat Rayna Kartika; Dian Yuni Anggraeni; Annisaa’ Rahman; Denny Yohana; Verni Juita; Rita Rahayu; Amsal Djunid; Syahril Ali; Rinaldi Munaf
Warta Pengabdian Andalas Vol 27 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.27.2.126-132.2020

Abstract

The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.
PREPARATION OF FINANCIAL STATEMENTS BASED ON SAK EMKM USING SPREADSHEET ON MSMEs IN BUKITTINGGI Rita Rahayu; Verni Juita; Denny Yohana; Rahmi Desriani; Sri Dewi Edmawati; Abdul Karib
Warta Pengabdian Andalas Vol 28 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.3.256-262.2021

Abstract

This activity aims to increase Small Medium Micro Enterprises (MSME) managers' capacity in preparing financial reports by the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) using a spreadsheet application. Implementing this activity was by providing training to MSMEs in Bukittinggi on financial management using a Microsoft Excel-based application previously developed by the team. MSMEs can use eight main menus to manage their finances in this simple application. The menus are Account List, Code List, Journal, Ledger, Work Sheet, Subsidiary Ledger, Income Statement and Statement of Financial Position. The MSME owners will fill in these menus according to their activities and transactions. 17 MSMEs in Bukittinggi participated in this activity. The results of this activity show that the application makes it easier for MSME managers to understand financial management, and it also assists them in preparing their financial statements. This activity contributed to MSMEs improving their capabilities related to transaction recording and financial reporting based on Financial Accounting Standards.
Pengaruh Keahlian Akuntansi, Literasi Digital dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Teknologi Digital Melia Yulianti; Asniati Asniati; Verni Juita
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.389

Abstract

The development and increasing use of digital technology causes various changes. That”s made convenience and cause disruption and threaten the continuity of the existing profession like accountant. This study aims to determine that accounting skills, digital literacy and human literacy have a positive effect on the job readiness of accounting student. The population is undergraduate accounting students in the city of Padang. The research used convenience sampling technique. Determination of total samples using the slovin formula. The number of samples is 376. Data collection using by a questionnaire. The research data were analyzed with the SEM_PLS. The results of this study conclude that partially accounting skills, digital literacy and human literacy have a significant positive effect on job readiness and simultaneously this study concludes that accounting skills, digital literacy and human literacy have a significant positive effect on job readiness by 74.8%.
Financial Literacy and Financial Coping Strategy During Covid-19 Pandemic in West Sumatra Verni Juita
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.522

Abstract

The Covid-19 pandemic has affected health conditions and the living standard of many families in Indonesia, including in West Sumatra. This study aims to analyse how the financial literacy possessed by each individual family members helps their financial conditions to be able to mitigate and survive from the adverse economic effects caused by the public health crisis, including choosing the best coping strategies. To attain those objectives, we conduct an online survey using a structured questionnaire and a convenience sampling method to 229 respondents aged over 17 years old living in each regions in West Sumatra. Using a simple descriptive statistical analysis, the results show that the impact of Covid-19 crisis is more substantial for individuals with lower financial literacy, especially related to financial obligations and resilience to long-term financial liabilities. However, it turns out that there are no differences in the survival strategies adopted by groups of individuals with different levels of financial literacy.
Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat Pada Nagari Sungai Tanang Kecamatan Banuhampu Kabupaten Agam Lasmi Yupita; Verni Juita
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11, No 1 (2020): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.972 KB) | DOI: 10.33087/eksis.v11i1.176

Abstract

This research was conducted on the community in Nagari Sungai Tanang District of Banuhampu Agam Regency. The purpose of this study was to examine the effect of accountability on financial management of village fund allocations, village policies and village institutions on community welfare. This type of research is quantitative penenlitian. The object of this research is Nagari Sungai Tanang. Sampling method used is stratified random sampling and data is processed by multiple linear regression analysis, validity test, realibility and hypothesis testing with F test and t test. The result of the research with the t-test of accountability management of Village Fund Allocation (ADD) is 0,034 <0,05 so it shows that accountability of Village Fund Allocation (ADD) influence posistif to welfare of society, while tsign of village policy equal to 0,000 <0,05 so indicate that policy villages have a positive effect on the welfare of the community, and the institutional tsign of the village with the amount of 0.001 <0.05 indicating that the village institutions have a positive effect on the welfare of the community.
Co-Authors Abd. Rasyid Syamsuri Abdul Karib Agustria, Deni Amsal Djunid Andre Kurniawan Anggraeni, Dian Yuni Annisa Rahman Ardhani, Alya Azilah Arpinda, Nadhyre Asniati Asniati Asniati, Asniati Besti Novianda Denny Yohana Deny Yohana Desriani, Rahmi Febiansyah, Naufal Dwi Fitriyeni Oktaviani Husna Roza Ida Ayu Putu Sri Widnyani Indah Maya Sari Kevry Ramdany Lisa Fitriani Rahman Ludipa, Olin Meisa Melia Yulianti Nasha, Nadya Putri Oktavia, Fitriyeni Rahayu, Rita Rahmat Febrianto Rahmat Kurniawan Ratnawati Rafles Rayna Kartika, Rayna Rida Rahim Rinaldi Munaf Silfia Riski Silmi Silmi Sri Dewi Edmawati Suci Fitriamiranti Syahril Ali Syahril Ali Tria Najla Prima Hermanto Vera Pujani Warnida Warnida Yupita, Lasmi Yurniwati Yurniwati