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All Journal JAM Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Riset Pendidikan Ekonomi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi YUME : Journal of Management Jambura Accounting Review 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 JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings INVOICE : JURNAL ILMU AKUNTANSI Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Journal of Trends Economics and Accounting Research Economic Reviews Journal Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) GEMAH RIPAH: Jurnal Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi GoodWill Journal of Economics, Management, and Accounting MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vicky Vendy
Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry 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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Kualitas Sumber Daya Manusia Memoderasi Determinan Senjangan Anggaran Faizah, Nur; Budiwitjaksono, Gideon Setyo; Vendy, Vicky
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.
Analisis Perbandingan Penerapan E-Form dan E-Filing dalam Pelaporan Surat Pemberitahuan Tahunan pada Kantor Konsultan Pajak Firdaus Salsabila; Vicky Vendy
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.435

Abstract

This research aims to find differences or gaps in the use of electronic SPT in paying taxes with e-filing and e-form services. This research uses a qualitative approach with a case study method. The informants used in this research are tax consultants who have experience in using both types of electronic SPT. The comparison is that if e-filing was launched in 2004, the form filling process was carried out via the official website of the Directorate General of Taxes, and was used for individual taxpayers who had income under IDR 60,000,000.00 using the SPT 1770SS form. Meanwhile, e-form is a development of the E-SPT application which has been used since 2017, the filling process is carried out offline by downloading the form first via the Directorate General of Taxes website, used for individual taxpayers who have income from more than more than one employer and use the SPT form 1770, Individual Taxpayers who have income of more than IDR 60,000,000.00 and use the SPT 1770S form, or Corporate Taxpayers who use the SPT 1771 form.
Dampak Kegiatan Merdeka Belajar Kampus Merdeka (MBKM) Terhadap Kesiapan Memasuki Dunia Kerja pada Mahasiswa S1 Prodi Akuntansi UPN Veteran Jawa Timur Lilavita Dina Setyawati; Vicky Vendy
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.441

Abstract

This research aims to examine the impact of the benefits and feedback from supervisors of the Merdeka Belajar Campus Merdeka activities on readiness to enter work among students at the UPN Veteran Jawa Timur. This research is also an evaluation of MBKM activities for the next period. This research was carried out by distributing questionnaires to accounting students 2021 who took part in MSIB and Independent Internships. A total of 91 students filled out the questionnaire out of a total of 340 students. The results of the questionnaire were then analyzed using SEM analysis and SmartPLS 4 software. The results of the SEMPLS analysis showed that the benefits of MBKM had a significant positive impact on students' readiness to enter the world of work, while supervisor feedback had a significant negative impact on students' readiness to enter work. The results of the questionnaire also show that the majority of students agree that the current MBKM implementation partner will become a partner in the next period of MBKM activities
KInerja Keuangan dari Perspektif Keberlanjutan: Peran Kinerja Lingkungan, Modal Intelektual, dan Tata Kelola Perusahaan Nur Aliyyah, Wandah; Vendy, Vicky
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.27365

Abstract

This study examines the influence of environmental performance, intellectual capital, and corporate governance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Secondary data were obtained from financial statements and PROPER rating reports. A total of 63 observations from 21 companies were selected using purposive sampling. Data analysis was conducted using panel data regression with the aid of STATA17 software. The results show that intellectual capital and the number of audit committee members have a positive and significant effect on financial performance. These findings indicate that efficient management of intangible assets and strong internal oversight mechanisms can enhance company profitability. Additionally, the proportion of independent commissioners exhibits a negative and significant effect on financial performance, suggesting potential ineffectiveness in oversight when not accompanied by sufficient engagement and competence.On the other hand, environmental performance, board size, and managerial ownership variables do not show significant effects. These findings imply that not all aspects of sustainability and corporate governance contribute directly to improvements in financial performance.
Peran Pengendalian Internal dalam Optimalisasi Pengelolaan Persediaan pada Perusahaan Distribusi dan Perdagangan Septiawan, Hendra Sutarto; Vendy, Vicky
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2118

Abstract

This study aims to analyze the role of internal control systems in optimizing merchandise inventory management within distribution and trading companies in Surabaya. Adopting a qualitative approach with a case study method, data was collected through interviews, observations, and documentation. The findings indicate that the implementation of an internal control system, based on the COSO framework, is well-established, along with the utilization of systems and procedures related to the inventory accounting system. The organizational structure is clearly defined, with duties and authorities aligned with Standard Operating Procedures (SOPs), ensuring effective inventory oversight. The company employs two inventory management methods: FIFO for consumer products and FEFO for pharmaceutical and medical device products. Both methods effectively manage expiry risks and maintain stable product supply. The company utilizes DTMS technology and manual recording for inventory tracking, automatically managing company transaction data. Regular supervision by external bodies such as BPOM, BPK, SPI, and KAP helps prevent fraud risks within the company. While the internal control system operates effectively, employee negligence remains a factor influencing company operations.
Pengaruh Struktur Modal, Intellectual Capital, dan Struktur Kepemilikan Terhadap Nilai Perusahaan Zuhri, Masyaila Laurensa; Vendy, Vicky
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2002

Abstract

Tujuan: Studi bermaksud untuk meneliti faktor keuangan dan non-keuangan yang memperngaruhi nilai perusahaan, khususnya melalui peran struktur modal, intellectual capital, dan struktur kepemilikan dengan dugaan bahwa pengelolaan utang secara optimal serta pemanfaatan sumber daya intelektual yang efektif dapat meningkatkan nilai perusahaan.   Desain Penelitian dan Metodologi: Studi ini menerapkan pendekatan kuantitatif eksplanatif dengan mengolah 90 data observasi yang diperoleh dari 18 perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia (BEI) pada rentang waktu 2019–2023. Regresi data panel digunakan untuk menganalisis data. Hasil dan pembahasan: Temuan membuktikan struktur modal dan kepemilikan asing berpengaruh terhadap nilai perusahaan, sebaliknya human capital, structural capital, capital employed, dan kepemilikan pemerintah tidak berpengaruh terhadap nilai perusahaan. Implikasi: Temuan ini menunjukkan bahwa penguatan struktur modal dan keterlibatan investor asing berperan penting dalam praktik pengambilan keputusan perusahaan, sehingga kebijakan pendanaan dan tata kelola perlu diarahkan pada peningkatan transparansi dan akuntabilitas. Sementara itu, tidak signifikannya peran intellectual capital dan kepemilikan pemerintah menandakan perlunya evaluasi kebijakan pengungkapan aset tidak berwujud dan efektivitas mekanisme pengawasan. Penelitian selanjutnya disarankan memperluas periode serta menambahkan variabel lain dan cakupan data guna memperoleh pemahaman yang lebih menyeluruh mengenai pembentuk nilai perusahaan.
Analisis Penerapan Software CSMS dalam Pembuatan Invoice Penagihan Jasa Angkutan Non Semen “Klinker”: Studi Kasus PT Semen Indonesia Logistik Alista, Meilisa Minoda; Vendy, Vicky
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7548

Abstract

This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.
Tinjauan Literatur Greenwashing: Peran Board Characteristics dan Political Connection Reva Dhiya Ulhaq; Vicky Vendy
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/3vm2yc89

Abstract

Greenwashing has emerged as a major concern in sustainability reporting due to the growing demand for environmental, social, and governance (ESG) transparency. The increasing prevalence of greenwashing practices has encouraged extensive scholarly attention, particularly regarding the role of corporate governance mechanisms in mitigating such behavior. Despite the growing body of literature, findings concerning the influence of board characteristics and political connections on greenwashing remain fragmented and inconclusive. This literature review synthesizes evidence from 16 Scopus-indexed articles published between 2023 and 2025 to map research developments, identify dominant themes, and highlight existing research gaps. Articles were selected through a structured literature search using keywords related to greenwashing, board characteristics, ESG-washing, and political connections. The review indicates that research is concentrated around three major themes: the influence of board characteristics, the role of political connections, and greenwashing measurement using Natural Language Processing (NLP). Most empirical studies report that board gender diversity and board independence contribute to reducing greenwashing practices by strengthening monitoring and accountability mechanisms. In contrast, the impact of political connections remains inconsistent, with evidence showing both mitigating and exacerbating effects on greenwashing. Furthermore, NLP-based approaches have emerged as promising tools for detecting discrepancies between corporate sustainability disclosures and actual environmental performance. The review reveals limited evidence from developing countries and highlights opportunities for future research involving broader geographical contexts, additional governance variables, and more advanced analytical techniques.
Evaluation of the Implementation of Enterprise Resource Planning on Inventory Recording at PT Varia Usaha Beton Febrilia Yudhistira; Vicky Vendy
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.503

Abstract

This study aims to implement an Enterprise Resource Planning (ERP) system for recording raw material inventory at PT Varia Usaha Beton (PT VUB). This company operates in the construction sector and requires an information system that is able to record stock accurately and in real time to help smooth the production process. The research method used is a qualitative approach with a case study method. Data were collected through in-depth interviews with three informants from the procurement and warehouse divisions, as well as direct observation and internal documentation. The results of the study indicate that the implementation of Sunfish ERP improves the efficiency of inventory recording, reduces human error, and allows real-time data integration between departments. However, there are several obstacles such as slow network connections, lack of user discipline, and less than optimal integration of ERP with external systems. The implications of this study indicate that the implementation of ERP can improve operational efficiency and decision making at PT VUB, but requires adequate infrastructure support and HR training. These findings are expected to be the basis for companies in planning policies to improve digital infrastructure, strengthen information system governance, and develop human resources to optimize the benefits of the ERP system as a whole. Keywords (4-5): Enterprise Resource Planning, Inventory, Concrete Business Varieties, Information Systems, Real-Time
PERAMALAN EXPECTED CREDIT LOSS (ECL) MENGGUNAKAN MODEL ARIMA: STUDI KASUS PADA BANK BRI DAN BANK BCA Suci Dwilianti Tolla; Vicky Vendy
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 20042024. 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 provisioningpolicies.
Co-Authors Adelia Putri Meylawati Alfi Ardiyanti Alifia Putri P. Alista, Meilisa Minoda Anam, Sahrul Ananda Faticha Putri Anisa Aprilia Arief Budiman Bintang Anggraini Fania Gunawan Budiwitjaksono, Gideon Setyo Condro Widodo, S.E., M.S.A Corina Joseph Della Atanti Diarany Sucahyati Elizabeth Clairine Putri Arthamevia Endah Susilowati Fahrul Razi Farrel Sabililillah Febrilia Yudhistira Firdaus Salsabila Hairul Azlan Annuar Haryati, Tantina In Naka Malik Hardiansyah Indrawati Yuhertiana Jannata, Putrila Maya Kholifatun Nur Handini Lilavita Dina Setyawati Lilavita Dina Setyawati Marcelina Salsabila Risandra Maslina Ahmad Moch. Naufal Hafidz Setyawan Moh. Dhirhan Fajar Shodiq Muhammad Aditya Bahruna Nur Aisyah, Fara Sahira Nur Aliyyah, Wandah Nur Faizah Putri Hardian, Qanita Marsha R. Muh. Syah. Arief Atmaja Wijaya Reva Dhiya Ulhaq Sari, Dina Mufida Septiani Dwi Anggraini Septiawan, Hendra Sutarto Sri Trisnaningsih Suci Dwilianti Tolla Syaharani, Tiara Putri Viona Adelia Safitri Widayati, Nadyla Citra Widya Yanti, Anisyah Firda Zahirah, Aishwarya Shafa Zuhri, Masyaila Laurensa Zukhrotun Naima Ahmad