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All Journal JAM Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi YUME : Journal of Management JMB : Jurnal Manajemen dan Bisnis JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Global Financial Accounting Journal Nusantara Science and Technology Proceedings Behavioral Accounting Journal Economic Reviews Journal Jurnal Pengabdian Masyarakat SENSASI
Vicky Vendy
Department Of Accounting, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60924, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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A Literature Review of University Endowment Funds in the US and Malaysia Vicky Vendy; Diarany Sucahyati; Condro Widodo; In Naka Malik Hardiansyah; Moh. Dhirhan Fajar Shodiq
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
The Corporate Governance Mechanisms in ASEAN Context: A Literature Review Endah Susilowati; Corina Joseph; Vicky Vendy; Indrawati Yuhertiana; Alfi Ardiyanti; Ananda Faticha Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3387

Abstract

This study aims to review the prior studies regarding the corporate governance mechanisms in ASEAN countries. This study uses 11 selected articles published in 2018-2022 in the Scopus journal database. This study found that corporate governance mechanisms can have an impact on bank efficiency, Non-Discretionary Profits, disclosure quality, audit quality, investor reaction, tax avoidance, cost of capital, and financial distress. Further studies are encouraged by including more journal databases to gather more relevant literature in discussing corporate governance in the context of ASEAN countries.
Efektivitas Pemanfaatan Teknologi Informasi dalam Sistem Penagihan Mega Distributor di PT Semen Indonesia (Persero) Tbk Zahirah, Aishwarya Shafa; Vendy, Vicky
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2515

Abstract

This research aims to evaluate information technology's effectiveness in the Mega Distributor billing system, a business model with a centralized sales mechanism focusing on the billing process from the Operating Company (OpCo) to PT Semen Indonesia (Persero) Tbk. The use of information technology is the adoption of paperless in the Mega Distributor billing system, known as MD Paperless. This research uses a qualitative approach with a case study method conducted at PT Semen Indonesia (Persero) Tbk. The primary and secondary data were obtained through observation, documentation, and interviews with five informants. The results of this research show that the implementation of MD Paperless increases time efficiency and reduces operational costs. The risk of human error in the billing process is also significantly reduced. However, the implementation of MD Paperless has an obstacle, namely the existence of system problems from external parties. However, the company overcame these obstacles using a temporary manual scheme.
Analisis Sistem Informasi Akuntansi Proses Konfirmasi Uang Muka Dinas Operasional Pada PT Semen Indonesia (Persero) Tbk Jannata, Putrila Maya; Vendy, Vicky
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.280

Abstract

This research aims to analyze the effectiveness and efficiency of the accounting information system for the down payment for the operational services process using Macro VBA. This research uses a descriptive qualitative research method. The study was conducted at PT Semen Indonesia (Persero) Tbk. Involving four informants in April 2024. The primary data used is gathered on-site through observation, interviews, and documentation. The results obtained from this research include a description of the flowchart and procedures for confirming operational advances. The operational advance confirmation system using Macro VBA has been running according to the guidelines. The process involves flowcharts of the divisions involved. PT Semen Indonesia (Persero) Tbk uses Macro VBA to improve work efficiency and effectivity in the operational advance confirmation process. The implementation of Macro VBA in the advance confirmation process has proven to increase work efficiency and effectivity by speeding up the data processing and reminder-sending processes. Additionally, the use of Macro VBA successfully reduced the need for manual labor, allowing employees to allocate their time to other tasks.
Penerapan PSAK 115 Terkait Pengakuan Pendapatan dari Kontrak dengan Pelanggan pada PT Semen Indonesia (Persero) Tbk Sari, Dina Mufida; Vendy, Vicky
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3507

Abstract

This study examines how revenue recognition, measurement, presentation, and disclosure are applied at PT Semen Indonesia (Persero) Tbk with the existence of Statement of Financial Accounting Standards (PSAK) 115 which has been in effect since 2020. The research was conducted using a descriptive qualitative method by performing content analysis on the contents of financial statements, related documents, and interviews with several staff from the accounting unit involved in applying PSAK 115. The results of the research at PT Semen Indonesia (Persero) Tbk related to revenue recognition that the process that has been implemented is by PSAK 115. This is evidenced by the application of five stages in recognizing revenue. In the application aspects related to the classification, measurement, presentation, and disclosure of revenue have been applied in accordance with PSAK 115. Furthermore, this study also found that PT Semen Indonesia (Persero) Tbk has made the necessary adjustments to meet the new requirements, including staff training and accounting information system adjustments. These findings indicate that the company has committed to maintaining transparency and accountability in its financial reporting. This research makes an important contribution in understanding the implementation of PSAK 115 in large companies in Indonesia, as well as providing practical guidance for other companies that are or will be implementing this standard.
Kualitas Sumber Daya Manusia Memoderasi Determinan Senjangan Anggaran Nur Faizah; Gideon Setyo Budiwitjaksono; Vicky Vendy
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1065

Abstract

The study aims to analyze budget participation and budget clarity on budgetary slack, are moderated by human resources quality at BLUD Puskesmas in Jombang Regency. The population of this study are 34 BLUD Puskesmas di Jombang Regency with the research subjects are administration coordinator, data planning and management coordinator, and financial coordinator from BLUD Puskesmas. The number of samples in this study is 25 BLUD Puskesmas that obtained by using slovin formula, resulting in a total of 75 employees as respondents. The sampling technique used is simple random sampling with lottery method. The type research is quantitive research with the Partial Least Square (PLS) The steps used in PLS analysis technique are outer model analysis, inner model analysis, and hypothesis test. The result show that budget participation has a positive effect on budgetary slack, budget clarity has a negative effect on budgetary slack, human resources quality is not able to moderate budget participation on budgetary slack, and human resources quality is able to moderate budget clarity on budgetary slack.
Pengaruh Modal Intelektual dan Peluang Pertumbuhan Perusahaan terhadap Initial return: Bukti pada Perusahaan yang Melakukan IPO Periode 2020-2022 Condro Widodo; R. Muh Syah Arief Atmaja Wijaya; Arief Budiman; Vicky Vendy; Diarany Sucahyati
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1773

Abstract

This research aims to determine the effect of intellectual capital and company growth opportunities on the initial return of IPOs for the 2020-2022 period. This period was used because during that period there was a pandemic due to the corona virus. The research population is all companies that carried out initial stock offerings (IPO) in Indonesia during the 2020-2022 period. This research uses a purposive sampling technique to determine the research sample. The results of this research found that a company's intellectual capital has no effect on initial returns, meaning that this research does not support the resource-based theory. However, on the other hand, the results of this research show that company growth opportunities have a positive effect on initial returns, meaning that the results of this research also support signaling theory.
PELATIHAN PEMBUKUAN SEDERHANA PADA UMKM DI DESA NGEPOH, KABUPATEN PROBOLINGGO Della Atanti; Vicky Vendy
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.5

Abstract

UMKM berperan penting dalam perekonomian Indonesia dan memiliki potensi yang besar untuk meningkatkan kesejahteraan masyarakat. Perkembangan UMKM tidak terlepas dari kemampuan pemilik usaha dalam mengelola dan mencatat laporan keuangannya. Laporan keuangan sangat penting dimiliki oleh para pelaku usaha untuk mengetahui kondisi usahanya. Pelaku UMKM di Desa Ngepoh, Kecamatan Dringu, Kabupaten Probolinggo masih belum melakukan pembukuan karena menganggap pembukuan tidak penting. Tujuan dari kegiatan pengabdian ini adalah para pelaku UMKM memahami pentingnya pembukuan dan dapat menyusun pembukuan sederhana secara mandiri terkait pemasukan, pengeluaran, biaya serta laba yang didapatkan sehingga mengetahui perkembangan usahanya. Metode pelaksanaan pengabdian ini terdiri dari dua tahap, yaitu sosialisasi dan pelatihan. Dalam tahap awal, sosialisasi dilakukan untuk menyampaikan informasi kepada para pelaku UMKM tentang pentingnya pembukuan. Tahap kedua melibatkan pelatihan praktis untuk membantu mereka dalam mengimplementasikan pembukuan sederhana dalam usaha mereka. Hasil dari kegiatan ini adalah peningkatan pengetahuan dan keterampilan para pelaku usaha dalam menjalankan usahanya melalui pembukuan sederhana yang mudah diaplikasikan untuk mencapai usaha yang berkelanjutan.
Efektivitas Pemanfaatan Teknologi Informasi dalam Sistem Penagihan Mega Distributor di PT Semen Indonesia (Persero) Tbk Aishwarya Shafa Zahirah; Vicky Vendy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2515

Abstract

This research aims to evaluate information technology's effectiveness in the Mega Distributor billing system, a business model with a centralized sales mechanism focusing on the billing process from the Operating Company (OpCo) to PT Semen Indonesia (Persero) Tbk. The use of information technology is the adoption of paperless in the Mega Distributor billing system, known as MD Paperless. This research uses a qualitative approach with a case study method conducted at PT Semen Indonesia (Persero) Tbk. The primary and secondary data were obtained through observation, documentation, and interviews with five informants. The results of this research show that the implementation of MD Paperless increases time efficiency and reduces operational costs. The risk of human error in the billing process is also significantly reduced. However, the implementation of MD Paperless has an obstacle, namely the existence of system problems from external parties. However, the company overcame these obstacles using a temporary manual scheme.
The Impact of Corporate Governance Mechanisms on the Audit Fees of Islamic Banks: Evidence from Malaysia Vendy, Vicky; Ahmad, Maslina; Annuar, Hairul Azlan
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.490

Abstract

This study examines the influence of corporate governance (CG) structures on audit processes, specifically regarding audit fee pricing within Malaysian Islamic banking (IB) institutions. This research employs panel data from 16 Islamic banks in Malaysia covering the period from 2011 to 2017. Fixed effects specifications are used to estimate the model of regression. The results show a significant negative relationship between audit fees and the independence of audit committees (AC) and the expertise of Shariah committees (SC). The majority of CG variables, however, do not exhibit any substantial relationships with audit fees. The results suggest that a lower-intensity audit is demanded by the agents of internal governance in a highly-regulated industry, possibly due to regulatory supervision and the monitoring of audits overlap. This is the first study on audit fees using IB as the study sample which incorporate and examine SC as one of the unique CG mechanisms that have not been explored in audit fee literature. This paper provides support for the recommendations of the MCCG 2017 and 2021, which involved the step-up practice in relation to the need to establish AC composed only of independent directors. By improving the monitoring function and perhaps lowering the control risk, this AC composition will help organizations receive lower audit fees from their external auditors.
Co-Authors Ahmad, Maslina Aishwarya Shafa Zahirah Alfi Ardiyanti Alifia Putri P. Anam, Sahrul Ananda Faticha Putri anisa aprilia Annuar, Hairul Azlan Arief Budiman Arief Budiman Budiwitjaksono, Gideon Setyo Condro Widodo, S.E., M.S.A Corina Joseph Della Atanti Diarany Sucahyati Endah Susilowati Fahrul Razi Farrel Sabililillah Firdaus Salsabila Haryati, Tantina In Naka Malik Hardiansyah Indrawati Yuhertiana Jannata, Putrila Maya Lilavita Dina Setyawati Moh. Dhirhan Fajar Shodiq Muhammad Aditya Bahruna Nur Aisyah, Fara Sahira Nur Faizah Putri Hardian, Qanita Marsha R. Muh Syah Arief Atmaja Wijaya R. Muh Syah Arief Atmaja Wijaya Sari, Dina Mufida Sri Trisnaningsih Tolla, Suci Dwilianti Widayati, Nadyla Citra Widya Zahirah, Aishwarya Shafa