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Pengaruh Konflik Peran, Pengawasan Laporan Keuangan, dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal Pemerintah Daerah (Studi Empiris Pada Inspektorat Provinsi Sumatera Barat) Yeni, Riska Fitri; Helmayunita, Nayang
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.898 KB) | DOI: 10.24036/wra.v4i1.7220

Abstract

This study aims to determine the effect of conflict on the role,  supervision of financial statements, role ambiguity to the commitment of local government internal auditor independence. This research is classified research causative. In this study, the population is the West Sumatra provincial inspectorate officials as many as 41 people. The sample in this study is total sampling. Data used in this study are primary and secondary data. Data collection method used is by using a questionnaire. The analysis used is multiple regression analysis  using SPSS version           17. The results showed that: (1) conflict of roles significant effect on commitment to the independence, (2) the supervision of financial reports have a significant effect on the  commitment to the independence, (3) ambiguity no significant effect on the commitment to the independenceKeywords: role conflict, supervision of financial reports, ambiquity, commitment to independence
PENGARUH ORIENTASI ETIKA, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS AKUNTAN Helmayunita, Nayang
Jurnal Praktik Bisnis Vol 4, No 1 (2015)
Publisher : Jurnal Praktik Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.539 KB)

Abstract

This study aimed to examine 1) the influence of idealism orientation to ethical behavior of accountants 2) the influence of relativism to ethical behavior of accountants, and 3) the influence of locus of control on the ethical behavior of accountants. This research classified as causative studies. Population of research are the auditors in the city of Padang and Pekanbaru. The sample determined by total sampling method. Methods of data collection using the questionnaire, the questionnaire which can be processed a total of as many 54 questionnaires. Types of data is data subject and the data source is primary data. Analysis of data using multiple regression with F test and t test with the help of Statistical Package For Social Science (SPSS). The results showed that: (1) the orientation of ethical idealism positive significant effect to ethical behavior in which the significance value of 0.002, less than the alpha value of 0.05. (2) the orientation of ethical relativism is not significant negative effect on the ethical behavior of accountants with significant value of 0.452, this value is greater than alpha 0.05. (3) Locus of Control significant effect on ethical behavior of accountants with a significance value of 0.013, this value is smaller than alpha of 0.05. This research is still limited to idealism, relativism, and locus of control. For further research may add other variables that can influence ethical behavior. In addition further research is also better done with the interview so as to dig up all the goals in research. Keywords: Orientation ethics, idealism, relativism, locus of control, ethical behavior of accountant.
Pengaruh Pengendalian Internal, Tekanan Finansial, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah Angelina Setiawan, Mia; Helmayunita, Nayang
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.64 KB) | DOI: 10.24036/20171115

Abstract

This study aims to examine the impact of internal controls, financial pressures and moral reasoning on the tendency of fraud accounting. This study contributes to the accounting literature by comprehensively evaluating the phenomenon of fraud accounting tendency of the factors that influence it according to the fraud triangle theory. The research design is a 2 x 2 laboratory experiment, with Accounting student who has been sitting in 7th semester of Universitas Negeri Padang as proxy of Head of Department. Each subject is presented one of four randomly assigned case versions. The statistical method used to test the hypothesis is a two-way ANOVA. The results show that the condition of control elements and financial pressures can influence a persons tendency to commit fraud accounting. In addition, low moral reasoning can also lead to fraud accounting.
KESIAPAN SEKOLAH MENGHADAPI OSN EKONOMI SMA DI KOTA PADANG Siwi, Menik Kurnia; Helmayunita, Nayang; Serly, Vanica
JURNAL INOVASI PENDIDIKAN EKONOMI Vol 8, No 1 (2018): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Faculty of Economics Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/01104500

Abstract

The purpose of this research is to know the readiness of school in facing high school economic olympics in Padang. The method used in this activity is survey method to teacher of MGMP Economic Senior High School Padang, West Sumatera Province. The results of the study indicate that students are in need of coaching from teachers on Olympic materials and discussion of economic Olympic issues. Students are still in enough category (70.37%) mastering the economic Olympiad material. For that, teachers is expected to foster students to be more ready to follow the economic Olympics. Furthermore, schools need to hold special coaching of students with economic achievement by forming clubs or others so that students are more focused in understanding the OSN related material.
Pengaruh Manajemen Laba Dan Struktur Kepemilikan Perusahaan Terhadap Nilai Perusahaan Helmayunita, Nayang; Sari, Vita Fitria
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.043 KB) | DOI: 10.24036/wra.v1i1.2316

Abstract

This study aims to examine: 1) the effect of earnings management on firm value, 2) the effect of ownership structure on firm value. The hypothesis advanced are there: 1) Earnings management influence on firm value, 2) the concentrated ownership structure influence the firm value, and 3) a concentrated ownership structure influence the relationship between earnings management to value of the company. The population in this study are a manufacturing company which listed on the Indonesia Stock Exchange in 2006 until 2010. The samples in this study were taken by using purposive sampling. The data used in this study in the form of secondary data. Data collection techniques with technique of documentation. The analysis used is multiple regression method. Results of testing showed that: The first hypothesis is acceptable, it means that earnings management significantly influence the value of company with significance value 0.038 ≤ 0.05. The second hypothesis is accepted, it means that concentrated ownership structure significantly influence the value of company with significance value 0.00 ≤ 0.05. The third hypothesis is rejected, meaning that the concentrated ownership structure has no effect on earnings management relationship with the value of company. Based on these results, it is recommended for future studies are expected to consider the following matters, namely increase the sample size of the study, adding the categories of companies for inclusion in the study sample, and include other variables that have not been identified in this study. Keywords: Earnings management, The concentrated ownership structure, The value of company
Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat) Yeniwati, Yeniwati; Helmayunita, Nayang; Sebrina, Nurzi
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.487 KB) | DOI: 10.24036/wra.v6i1.101942

Abstract

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax
PERSEPSI AUDITOR PEMERINTAH TERHADAP EFEKTIVITAS RED FLAGS DALAM MENDETEKSI PENIPUAN Helmayunita, Nayang; Septiari, Dovi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.908 KB) | DOI: 10.30871/jaemb.v7i1.1371

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This study aims to examine differences in perceptions between government external auditors and government internal auditors about the effectiveness of red flags in detecting fraud on procurement of government goods and services and get the most effective red flags by external and internal government auditors in detecting fraud on procurement of goods and services government. The research design is quantitative research with a sampling technique using a purposive sampling method. Respondents in this study are BPK auditors as external auditors and BPKP auditors as internal auditors. Data collection techniques by distributing questionnaires. The results of this study indicate that there are different perceptions between internal and external auditors on the effectiveness of red flags in the procurement of goods and services. This study does not provide evidence that the auditor's experience has a significant effect on the auditor's perception of the effectiveness of red flags.
PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING Helmayunita, Nayang; Betavia, Ade Elsa
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v4i1.68

Abstract

This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors. Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning.
Analisis Pemahaman Guru-Guru SMK Jurusan Akuntansi tentang Materi Rekonsiliasi Fiskal dan Pengisian e-SPT Tahunan Sesuai Materi UKK: Studi Deskriptif Guru-Guru MGMP Akuntansi di Kabupaten Agam dan Kota Bukittinggi Helmy, Herlina; Cheisviyanny, Charoline; Dwita, Sany; Serly, Vanica; Helmayunita, Nayang
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.679 KB) | DOI: 10.24036/wra.v6i2.102517

Abstract

The Academic Year 2016/2017 was the first year of fiscal reconciliation and filling an Annual Tax Returns as the material of Competency and Skills Exam of Vocational School students. Students are required to understand and can calculate the amount of tax payable and filling in annual tax returns, then they can work on the questions properly and correctly. This student's ability is inseparable from the teacher's ability to understand the material. Therefore, the teachers is required to have deep knowledge and understanding about the material. The purpose of this activity is to conduct training to improve the understanding and knowledge of the Vocational School Teachers of Accounting Departments on Fiscal Reconciliation Materials and the Filling of Annual E-Tax Return in accordance with Competency and Skills Exam Materials in Agam District and Bukittinggi City, West Sumatra. The training was carried out for 4 days in 2 weeks. Based on the results of the assessment from the pretest and posttest was conducted to the participants, shows that there was an increase in the understanding of vocational school teachers in the accounting department for annual fiscal reconciliation and E-Tax Return materials for individual taxpayers and corporate taxpayers. The results of the survey conducted with a questionnaire to find out the perceptions of participants regarding the usefulness of the community service activities, it shows that the training participants were very enthusiastic and get benefit from this activity.Keywords: teachers, SMK, understanding, fiscal reconciliation
PKM Peningkatan Kompetensi Guru SMK Dalam Bidang Komputer Akuntansi Helmayunita, Nayang; Serly, Vanica; Honesty, Helga Nuri
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.147 KB) | DOI: 10.24036/wra.v7i2.106935

Abstract

The MYOB and Spreadsheet program is an accounting program taught at the Vocational Business and Management. Both of these programs are test material on the Expertise Competency Test. But with the development of technology, there are several other programs that need to be mastered by the students, which is accurate accounting program. Accurate programs have been widely used by companies in managing finances. For the reason, the Vocational School of Business and Management should answer the challenges of the times by introducing this program as additional expertise for their students. From this problem, the Computer Accounting training program for Vocational School Business and Management teachers is needed as an effort to improve teacher understanding and competence. The training programs are: Spreadsheets, and Accurate. This training is given to teachers of Vocational Business and Management in the Kabupaten Pesisir Selatan. This area was chosen because, vocational teachers in the South of West Sumatra have difficulty accessing competency and science development training. Implementation of these activities take place from 4-7 September 2019. The implementation is done in three stages, namely the stages of exposure of the material, the integrated exercise phases and stages of evaluation. At the end of the activity it was found that there was an increase in the understanding of the participants regarding the concept of computer accounting with a value level of understanding that could be achieved was 80%. As for understanding the practice of preparing financial statements using an accounting program, participants can complete cases with a completion rate of 86.20% for the accurate program, and 93.10% for the spreadsheet. Furthermore, the improvement in teacher competency is expected to be transferred to students and reflected in the value of the Skills Competency Examination and the acceptance of graduates in the world of work.Keywords: Competence, accourate, spreadsheet, excel