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<![CDATA[Memaknai Penerapan Sistem Pengendalian Manajemen Pada Perusahaan Keluarga Etnis Tionghoa Di Minangkabau ]]>
<![CDATA[Tabah Rizki]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.55
<![CDATA[This study aims to interpret in depth the cultural values of Confucianism reflected in the management control system of Chinese ethnic families in Minangkabau. This study uses qualitative interpretive. The process of this research is interactive and meaning that is not measured by statistical data and aims to explore various information more in depth and makes it possible to get things implied by data collection carried out in triangulation. Data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question and then analyze it based on the question of participants' perceptions studied. This research was conducted in one of the food trading businesses in the city of Padang, namely UD. KBF. The results of the study can be concluded by interpreting Confucian cultural values in the implementation of the management system of Chinese ethnic family companies. This study found that Confucian values were reflected in the implementation of the company's management control system UD. KBF. The values applied by the company's leadership are]]>
<![CDATA[Pengaruh Pendekatan Belajar Terhadap Hasil Belajar Pengantar Akuntansi 1 ]]>
<![CDATA[Suci Wulandari]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i2.92
<![CDATA[This study aims to determine empirically the effect of learning on learning outcomes approach Accounting I. Introduction The research is a quantitative research. The population in this study were students majoring in Accounting, Economics Faculty S1 at Padang State University from 2017 to 2018. The sampling technique used in this research is purposive sampling as many as 189 people who of force in 2017, 2015 and 2014. The data collection method used survey method in the form of a questionnaire given personally. The data processing was performed using SPSS. The results of this study indicate that in-depth approach, strategic approach and surface approach simultaneously significant effect on learning outcomes. Contribution approach used in the study affect learning outcomes is quite large, namely by 50% and approaches to learning most significant influence is the strategic approach, this is evidenced from t to the variable strategic approach by 2,599> t table 0,010 1,652 significance <0.05 and then.]]>
<![CDATA[Pengaruh Motif Dan Kesiapan Terhadap Hasil Belajar Pengantar Akuntansi 1 ]]>
<![CDATA[Rima Kurnia]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i2.95
<![CDATA[This study aims to test empirically about: 1) The influence of motives on learning outcomes introductory accounting 1, 2) the influence of readiness for learning outcomes introductory accounting 1. This type of research is causative. Data in the study were collected using a questionnaire on 185 accounting students from an university in Padang City. Data analysis was performed using multiple regression analysis. The results of this study conclude that the motive influences the learning outcomes of one person's accounting introduction and the readiness to influence one's accounting learning outcomes. This research focuses on the importance of introductory accounting learning outcomes 1 because the subject is a basic course that will be useful for the next course and make accounting students of class 2014, 2015 and 2017 as the population]]>
<![CDATA[Pengaruh Budaya Dan Religiusitas Terhadap Keputusan Akuntan ]]>
<![CDATA[Nisa Umahmudah A]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Nayang Helma Yunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i2.99
<![CDATA[This study aims to test empirically about: 1) The influence of culture on the accountant's decision, and 2) the influence of religiousity effect on the accountant's decision. This type of research belongs to a quasi experiment. Data in this study were collected by using questionnaires on 200 accounting students from 2 universities in Padang City and 1 university in Madura. Data analysis was done by using two-way ANOVA. The results of this study conclude that culture affects an accountant in decision making, while religiousity does not affect the accountant's decision. This study focuses on Javanese culture and Minangkabau culture with a construal of self approach in assessing accountant decisions and using accounting students as a subject to examine cultural and religiousity influences on professional accountant decisions.]]>
<![CDATA[Memaknai Sistem Pengendalian Manajemen, Kepemimpinan Dan Ideologi Gender Pemimpin Pada Salah Satu UMKM Minangkabau ]]>
<![CDATA[Ulil Azmi]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i2.105
<![CDATA[This study discusses the meaning of the management control system, leadership and gender ideology of leaders in one of the Minangkabau UMKM. The purpose of this study was to reveal how the implementation of the management control system was influenced by the culture and gender ideology of Minangkabau female leaders. This research is a qualitative research with an interpretative paradigm using the lens of anthropology from an emic and ethic perspective. Emic views come from the results of interviewing the interpretations of the research subjects while the ethic views come from the theories, literature and interpretations of outsiders. The analysis of emic and ethic views gets a deep understanding in this research. The difference between this research and previous research is that this study discusses more about the feminine potential of female leaders in implementing MCS, then this research was conducted on one of the Minangkabau UMKM. This study found that female leaders in the implementation of MCS will use their feminine potential in leadership, namely loving, loving, gentle and well-spoken words. Female leaders will use the family concept in leading so that they can be accepted and listened to by their employees. So gender leadership will produce gender MCS based on the nature of compassion and help. the recommendation for further research is to be able to examine the influence of the concept of Islam in the implementation of MCS]]>
<![CDATA[Sistem Pengendalian Manajemen Dan Kepemimpinan Pada Bisnis Keluarga Etnis Minangkabau ]]>
<![CDATA[Ayu Wandira]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i2.106
<![CDATA[This study's purpose in this paper is to reveal the relationship between management control systems and leadership styles in the Minangkabau ethnic family business. By using an interpretive qualitative approach with the lens of ethical and emicent anthropology. Ethical views refer to outside interpretations (researchers and previous literature). The combination of these two views allows a deep understanding of this case. Interview, observation and documentary analysis used to collect data. and emik is how people interpret phenomena. The emic and ethical approaches are used to see how culture influences leadership styles and management control systems in Minangkabau ethnic family companies. Minangakabau is an ethnic that has special characteristics with the matrilineal system, namely the lineage drawn from the mother's side, and the leadership system known as tungku tigo sajarangan and with traditional jargon adat basandi syarak, syarak basandi kitabullah. The Minangkabau ethnic group is known for its culture of migrating and trading. The cultural background of the leader will determine how the management in the company, but the leader is not the only determinant in the formation of culture, but the leader adapts to the cultural conditions, with the same culture between leaders and employees, the organizational process will run better. The limitation in this study is that this research was only carried out on one Minangkabau ethnic family, so that it was unable toililize all the values applied by entrepreneurs from the Minangkabau ethnic group in the companies they owned.]]>
<![CDATA[Pengaruh Skema Kompensasi Dan Gender Terhadap Penilaian Etis Manager Atas Investasi Berlebih Pada CSR ]]>
<![CDATA[Zuwitha Marshela Sri Wahyuni]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.139
<![CDATA[This study aims to test the influence of pay scheme and gender on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. Drawing from atribution theory, this study predicts that managers with different payscheme and different gender will accordingly make different ethical judgements on overinvestment in CSR. The data were collected by conducting a quasi-experimentation. The results of this study show evidence that managers with overinvestment hindering payscheme (a payscheme that gives managers no incentive to overinvestment in CSR) are more likely to consider overinvestment in CSR as more unethical than those with overinvestment inducing payscheme. The results also show that gender has no influence on manager’s ethical judgement on overinvestment in CSR. This study contributes to management accounting and accounting ethic literature by identifying how the role of payscheme and gender influence ethical judgement on overinvestment in CSR.]]>
<![CDATA[Pengaruh Independence Commitment Terhadap Niat Melakukan Whistleblowing Dengan Group Cohesion Sebagai Variabel Moderasi: Sebuah Studi Eksperimen ]]>
<![CDATA[Yulina Eka Safitri]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i4.166
<![CDATA[This study aims to empirically examine the effect of independence commitment on the intention to do whistleblowing with group cohession as a moderating variable. This type of research is classified as quasi-experimental with 2 x 2 factorial experimental design. Data in this study were collected using a questionnaire on 80 accounting students of the Faculty of Economics, State University of Padang. Data analysis was performed using One way ANOVA and MRA. The results of this study conclude that independence commitment influences whistleblowing intentions, while group cohession does not moderate the relationship between independence commitment and whistleblowing. This is evidenced by the hypothesis test, where the H1 significance value is 0.001 <0.005 and the significance value at H2 is 0.184> 0.005.]]>
<![CDATA[Pengaruh Informasi Investasi Dan Overconfidence Terhadap Eskalasi Komitmen ]]>
<![CDATA[Annisa Rysdi Edfa]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i4.186
<![CDATA[This study aims to examine the effect of investment information and overconfidence in the commitment escalation. The population in this study were students of the Master Program in the Faculty of Economics, Padang State University. A total of 64 people agreed in this study. The hypothesis of this study is managers who experience negative investment information will tend to escalate commitments than managers who receive positive investment information managers with overconfidence will tend to escalate commitments than managers with underconfidence. Laboratory experiments with a 2 x 2 factorial design were carried out. 64 MM and MPdE students—as proxies of project managers—participate in an experiment. One-way ANOVA is used at Hypothesis test. Results that showed significant investment information on the escalation of commitments with a significance value of the One Way ANOVA analysis test of 0.00 <0.05. Overconfidence does not affect managers' decisions in escalating commitments in this study. The significance value of the One Way ANOVA analysis test was 0.74> 0.05.]]>
<![CDATA[Pengaruh Sifat Machiavellian Dan Power Distance Terhadap Keputusan Whistleblowing ]]>
<![CDATA[Hesti Eka Pratiwi]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.206
<![CDATA[A number of factors affects the auditors to report unethical behavior in their organizaton. Given the importance of the Machiavellian construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellian within the whistleblower context. We examine the effect of Maciavellian on whisleblowing, focusing on the underlying mechanism through which Machiavelian affects the decision of whistleblowing. Further, because higher Machiavellian are expected to be less likely to report wrongdoing, we examine the ability of an low power distance to increase whistleblowing decision. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 67 students of Undergraduate of Accounting in UNP. By using two-case scenarios, partispants were asked to answer the possibility to whistleblow the unethical behavior that occurred in the organization which was done by their manager or peer. The results of this research indicate that the auditors with high Machiavellian has no negative impact for whistleblowing decision. We also find that low power distance has positif impact for whistleblowing decision. Taken together, these findings contribute to the exising literature on accounting ethics.]]>
