Article Per Year (5 Year)
p-Index From 2020 - 2025
3.43
P-Index
This Author published in this journals
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

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
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.
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