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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 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 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 Riset Rumpun Ilmu Ekonomi (JURRIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi
Vicky Vendy
Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, 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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Determinan Tax Avoidance dengan Komisaris Independen sebagai Pemoderasi Yanti, Anisyah Firda; Haryati, Tantina; Vendy, Vicky
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3650

Abstract

This study employs a quantitative methodology and specifically examines the population of energy businesses that are publicly listed on the Indonesia Stock Exchange throughout the period from 2018 to 2022. This study used a purposive sampling strategy to choose a subset of 19 organizations with 95 observation data. The study incorporates the principles of agency theory and stakeholder theory. The employed methodology is panel data regression. The findings indicated that both leverage and capital intensity had no substantial impact on tax avoidance. Profitability has a negative and significant effect on tax avoidance, whereas inventory intensity has a positive and significant effect on tax avoidance. Independent commissioners lack the authority to regulate the level of borrowing and capital intensity employed for the purpose of tax avoidance. However, they possess the capability to minimize the influence of profitability and inventory intensity on tax avoidance.
Determinan Penggunaan Sistem Pembayaran QRIS pada UMKM di Kota Surabaya aprilia, anisa; Vendy, Vicky
JMB : Jurnal Manajemen dan Bisnis Vol 13, No 2 (2024): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v13i2.12181

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi keputusan pelaku UMKM untuk menerima QRIS sebagai alat pembayaran digital dengan menggunakan Technology Acceptance Model (TAM). Penelitian ini bersifat kuantitatif dan menggunakan data primer yang dikumpulkan dari 100 pelaku UMKM di Surabaya menggunakan Google Forms yang didistribusikan menggunakan metode purposive sampling. Data yang diperoleh merupakan analisis hasil teknik SEM-PLS. Bukti dari penelitian ini menunjukkan bahwa computer self efisiensi (CSE), persepsi kegunaan (PEU), persepsi kemudahan penggunaan (POU), dan sikap terhadap penggunaan (ATU) memiliki pengaruh yang signifikan dan positif terhadap minat perilaku (BEI), serta minat perilaku (BEI) memiliki pengaruh yang signifikan dan positif terhadap penggunaan sistem aktual (ACU). Penelitian ini diharapkan dapat membantu para pelaku UMKM agar siap menggunakan QRIS dalam operasional komersialnya sehingga dapat mengikuti perkembangan teknologi. Temuan penelitian ini juga dapat dijadikan acuan oleh lembaga yang menggunakan QRIS untuk membantu mereka memutuskan cara terbaik dalam meningkatkan infrastruktur dan teknologi yang dimilikinya saat ini agar dapat menarik minat lebih besar dari para pelaku UMKM.
PENGARUH PERSEPSI KEMUDAHAN, GAYA HIDUP, DAN KEPERCAYAAN TERHADAP MINAT PENGGUNAAN QRIS PADA MAHASISWA AKUNTANSI UPN “VETERAN” JAWA TIMUR Widya; Trisnaningsih, Sri; Vendy, Vicky
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technological developments have created new innovations in non-cash payment methods, namely QRIS. QRIS issued by Indonesian banks allows various electronic payment applications to use the same QR code to facilitate payment transactions, so that QRIS users continue to increase every year. However, the increase in the number of users cannot be separated from the driving factors that make users interested in making transactions using QRIS. The aim of this research is to determine the influence of perceived convenience, lifestyle and trust on interest in using QRIS among accounting students. Data was obtained from 91 respondents who were accounting students from the 2020-2022 class at UPN "Veteran" East Java using the SEM-PLS analysis technique. The research that has been carried out shows the results that the variables of perceived convenience, lifestyle and trust have a positive and significant effect on interest in using QRIS among accounting students at UPN "Veteran" East Java.
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 Proses Penagihan Piutang atas Transaksi Angkutan Non-Semen “Terpal” PT Semen Indonesia Logistik Nur Handini, Kholifatun; Vendy, Vicky
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2240

Abstract

This study was conducted to analyze the procedures for accounts receivable collection and the handling of problematic receivables in the Non-Cement “Tarpaulin” transportation services at PT Semen Indonesia Logistik (SILOG), as well as to examine the obstacles that may hinder the receivables collection process within the company. The research adopts a case study method with a qualitative approach. Data collection techniques used in this study include interviews with three relevant informants, direct observations, and documentation analysis. The findings reveal that the receivables collection process begins with the delivery of billing documents, including invoices and supporting documents, and ends with the settlement of receivables through the SAP system. Receivables that become due are classified into four aging categories: 60 days, 120 days, 180 days, and 365 days. The collection of overdue receivables is carried out through communication via WhatsApp and, in some cases, direct visits to customers. Common obstacles encountered in the receivables collection process include difficulties in coordinating with customers, receivables that are difficult to collect due to customer insolvency or bankruptcy, and unidentifiable receivables or incoming payments. This research is expected to help the company evaluate its current receivables collection procedures more comprehensively. By identifying potential problems early, the company can make necessary improvements and develop more effective strategies for managing the receivables collection process
Gender Dalam Pengaruh Literasi Keuangan Digital dan Kondisi Psikologis Terhadap Perilaku Manajemen Keuangan Mahasiswa Setyawati, Lilavita Dina; Vendy, Vicky
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9361

Abstract

The advancement of financial technology empowers students to handle money effectively through the use of digital services. However, financial management is impacted not just by digital currency literacy but also by individual psychological conditions. The study's goal is to demonstrate how digital literacy, locus of control, and self-ability support the management of a mahasiswa's finances and challenge gender norms in addressing these issues. This study is quantitative and uses primary data. The subject of the study is a D1 and S1 student in university in Surabaya, which has a population of about 159.590. The minimal sample size of 100 responders was established using the Slovin formula. 220 individuals filled out the online survey that was provided. The SmartPLS4 application was used to process the data using the SEM-PLS approach. The findings indicated that self-efficacy (β=0.344; t=3.223; p=0.001) and digital financial literacy (β=0.383; t=3.755; p<0.001) significantly improved financial management behavior. There was no significant impact from the internal locus of control (p=0.343) or the external locus of control (p=0.417). Gender did not moderate the relationship, according to the results of the gender moderation test utilizing the Multi-Group Analysis approach, which revealed that there was no difference in the influence between genders on all association pathways (p>0.05). By analyzing the impact of digital financial literacy and conditions and highlighting the role of gender in moderating the relationship, this study adds to the body of knowledge on student financial management behavior.
Co-Authors Ahmad, Maslina Alfi Ardiyanti Alifia Putri P. Alista, Meilisa Minoda 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 Naima Ahmad, Zukhrotun Nur Aisyah, Fara Sahira Nur Aliyyah, Wandah Nur Handini, Kholifatun Putri Hardian, Qanita Marsha R. Muh Syah Arief Atmaja Wijaya Safitri, Viona Adelia Sari, Dina Mufida Septiawan, Hendra Sutarto Setyawati, Lilavita Dina Sri Trisnaningsih Sucahyati, Diarany Syaharani, Tiara Putri Tolla, Suci Dwilianti Widayati, Nadyla Citra Widya Yanti, Anisyah Firda Zahirah, Aishwarya Shafa Zuhri, Masyaila Laurensa