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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 Gorontalo Accounting Journal 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 INVOICE : JURNAL ILMU AKUNTANSI Behavioral Accounting Journal Economic Reviews Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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 Civil Engineering, Building, Construction & Architecture 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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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.
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.
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
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.
Analisis Penerapan Enterprise Resource Planning (ERP) dalam Order Pembelian Bahan Baku di PT Varia Usaha Beton Widayati, Nadyla Citra; Vendy, Vicky
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9569

Abstract

The purpose of this study is to analyze the raw material purchase order procedure of PT Varia Usaha Beton, and to analyze the internal control in the raw material purchasing system at PT Varia Usaha Beton which is integrated with the Enterprise Resource Planning (ERP) system. This study was conducted with a qualitative approach through a case study method. Data collection techniques include observation, interviews with 3 informants and documentation. The research findings indicate that internal control in the raw material purchasing system at PT Varia Usaha Beton has not been running optimally as indicated by several weaknesses in its implementation, manual document creation, the length of the approval process between divisions which can take one to two days in each division, and the use of two software used for the raw material purchase order process, namely the Sunfish and VisWeb ERP systems which have not been fully integrated, the use of separate systems results in duplicate work, and the risk of data input errors. As a solution, the company needs to evaluate the running system and process automation to improve operational effectiveness. This study shows the importance of continuous evaluation of the company's information system. This research can be a basis for company management in making strategic decisions to minimize errors and support more accurate and efficient processes.Keywords: ERP; Purchase Order Procedure; Raw Materials; PT Varia Usaha Beton
Masihkah Mahasiswa Berminat Berkarir Sebagai Auditor Setelah Menjalani Magang MBKM? Razi, Fahrul; Vendy, Vicky
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.189

Abstract

Penelitian ini bertujuan untuk mendeterminasikan pengaruh pengalaman magang MBKM mahasiswa terhadap ketertarikannya berkarir sebagai auditor di Kantor Akuntan Publik (KAP). Penelitian ini menggunakan metode kualitatif. Sumber data merupakan data primer yang diperoleh dari proses wawancara dengan informan yang merupakan mahasiswa magang di KAP Gideon Adi dan Rekan Cabang Surabaya. Hasil penelitian ini menunjukkan faktor-faktor selama menjalankan magang menurut mahasiswa yang memberikan pengaruh terhadap ketertarikan pemilihan karir sebagai auditor di KAP seperti penghargaan finansial, ketertarikan pemeriksaan laporan keuangan, pengalaman ketika menempuh mata kuliah Pemeriksaan Keuangan I, serta desas-desus tentang profesi auditor. Informan merasa tetap berminat untuk berkarir menjadi auditor di KAP setelah menjalankan magang MBKM walaupun banyak suka dan dukanya.   This study aims to determine the influence MBKM internship experience on students’ interest in pursuing a career as an auditor in a Public Accounting Firm (KAP). This study uses a qualitative method. The data source is primary data obtained from an interview process with informants who are intern students at KAP Gideon Adi and Rekan Surabaya Branch. The results of this study indicate the factors during the internship according to students that influence the interest in choosing a career as an auditor at KAP such as financial awards, interest in auditing financial statements, experience when taking the Auditing I, and rumors about the auditor profession. The informant felt that they are still interested in having a career as an auditor at KAP after carrying out the MBKM internship even though there were many ups and downs.
Analysis of the Implementation of Value Added Tax (VAT) with Changes in the Optimization of Tax Base (TB) in Distribution and Trading Companies in Surabaya Anam, Sahrul; Vendy, Vicky
JMB : Jurnal Manajemen dan Bisnis Vol 14, No 2 (2025): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v14i2.14413

Abstract

This research examines the implications of Value Added Tax (VAT) applied by the Calculation and Trade Distribution Company in Surabaya on the change in the PMK Number 131 rule related to the calculation of the optimized tax base to 11/12. The research method used is qualitative description. The data used is primary data with data collection techniques from observation, documentation, and interviews with parts of the accounting unit and outside accounting that are directly related to Value Added Tax (VAT). The results of the research at the Distribution and Trading Company in Surabaya explained that the calculation of the 11/12 Tax Base does not have its value for the company, the problem faced comes from the new Coretax system when inputting data to reporting Value Added Tax (VAT). This study found that the application of Tax Base optimization in Distribution and Trading Companies in Surabaya does not affect the price of goods in purchasing and sales activities, meaning that the price of goods remains the same as the application of the 11% rate , this finding shows that the optimization that occurs only changes the way the Tax Base is calculated, not the increase in the price of goods.This research provides an important dedication in optimizing the implementation of the Tax Base for VAT in companies located in Indonesia, as well as providing an understanding to the public regarding the 11% and 12% taxation phenomena that have been in effect since early 2025. Keyword: Value Added Tax (VAT) Rates, Calculation of Tax Base (TB), Distribution and Trading Companies, Coretax, Tax Regulations.
PERAMALAN EXPECTED CREDIT LOSS (ECL) MENGGUNAKAN MODEL ARIMA: STUDI KASUS PADA BANK BRI DAN BANK BCA Tolla, Suci Dwilianti; Vendy, Vicky
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2528

Abstract

ABSTRAKImplementasi PSAK 109 menuntut lembaga perbankan untuk menerapkan pendekatan forward-looking dalam pengukuran cadangan kerugian kredit melalui estimasi expected credit loss (ECL). Jika tidak diterapkan, bank berisiko menghadapi ketidakpatuhan regulasi, berkurangnya transparansi, serta menurunnya kepercayaan publik. Penelitian ini bertujuan untuk memperkirakan nilai ECL menggunakan model autoregressive integrated moving average (ARIMA) pada dua bank besar di indonesia, yaitu bank BRI dan bank BCA, selama periode 2004 hingga 2024. Penelitian menggunakan pendekatan kuantitatif dengan metode purposive sampling dan data sekunder berupa laporan keuangan tahunan yang memuat komponen probability of default (PD), loss given default (LGD), dan exposure at default (EAD). Model ARIMA ditentukan melalui uji stasioneritas ADF (Augmented Dickey-Fuller Test) dan KPSS (Kwiatkowski-Phillips-Schmidt-Shin Test), serta identifikasi parameter menggunakan grafik ACF (Autocorrelation Function) dan PACF (Partial Autocorrelation Function). Pemilihan model terbaik dilakukan berdasarkan nilai AIC (Akaike Information Criterion) dan BIC (Bayesian Information Criterion). Hasil penelitian menunjukkan bahwa baik Bank BRI maupun Bank BCA paling sesuai dimodelkan dengan ARIMA yang mencerminkan kesamaan karakteristik statistik pada data historis ECL kedua bank. Model yang diperoleh mampu memproyeksikan tren ECL dengan cukup akurat untuk periode 2025 hingga 2029. Penelitian ini diharapkan dapat menjadi acuan dalam penyusunan kebijakan pencadangan kerugian kredit yang lebih adaptif dan berbasis data historis.ABSTRACTThe implementation of PSAK 109 requires banks to adopt a forward-looking approach in measuring credit loss allowances through Expected Credit Loss (ECL) estimation. Without this standard, banks may face regulatory non-compliance, reduced transparency, and declining public trust. This study estimates ECL using the Autoregressive Integrated Moving Average (ARIMA) model for Bank BRI and Bank BCA during 2004–2024. A quantitative approach with purposive sampling was applied, using annual financial statements containing Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD). Model selection involved stationarity tests with the Augmented Dickey-Fuller (ADF) and Kwiatkowski-Phillips-Schmidt-Shin (KPSS) tests, parameter identification through Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF), and evaluation based on the Akaike Information Criterion (AIC) and Bayesian Information Criterion (BIC). The results show that both banks are best represented by ARIMA indicating similar statistical patterns in their historical ECL data. These findings are expected to support the development of more adaptive and data-driven credit loss provisioning policies.
Evaluation of Debt Payment Procedures through Domestic Documentary Credit (SKBDN): A Case Study of PT Varia Usaha Beton Safitri, Viona Adelia; Vendy, Vicky
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pzd7bp58

Abstract

This study investigates the implementation of vendor debt payment procedures through Domestic Documented Credit Letters (SKBDN) at PT Varia Usaha Beton Sidoarjo. The purpose is to evaluate the effectiveness, efficiency, and challenges of SKBDN in supporting corporate payment systems. Data collection methods included observation, documentation, and semi-structured interviews with key personnel from the Treasurer Division. The findings show that SKBDN follows a structured process, beginning with document preparation, internal verification, managerial approval, and subsequent submission to the bank. This system provides a strong payment guarantee and strengthens internal financial control. However, its practical application remains less effective because fund disbursement requires up to six months, leading to delays in vendor transactions. The delays are primarily caused by document complexity, multi-level verification, and extended coordination between parties. Despite these drawbacks, SKBDN offers financial advantages since administrative costs and penalties are shifted to vendors, creating cost efficiency for the company. As a response to prolonged payment timelines, PT Varia Usaha Beton has considered adopting Supply Chain Financing (SCF), even though it involves higher costs. This study provides valuable insights for organizations evaluating debt payment systems, highlighting the importance of balancing timeliness, cost efficiency, and operational effectiveness.
Analisis Prosedur Pembuatan E-Invoice Angkutan Semen “Zak” pada PT Semen Indonesia Logistik Syaharani, Tiara Putri; Vendy, Vicky
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6081

Abstract

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.
Co-Authors Ahmad, Maslina Alfi Ardiyanti Alifia Putri P. Anam, Sahrul Ananda Faticha Putri Anisa Aprilia Annuar, Hairul Azlan Arief Budiman 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 Putri Hardian, Qanita Marsha R. Muh Syah Arief Atmaja Wijaya Safitri, Viona Adelia Sari, Dina Mufida Sri Trisnaningsih Sucahyati, Diarany Syaharani, Tiara Putri Tolla, Suci Dwilianti Widayati, Nadyla Citra Widodo, Condro Widya Yanti, Anisyah Firda Zahirah, Aishwarya Shafa