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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Vanica Serly
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Pengaruh Pengungkapan Identitas Etika Islam Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia Nola Marka; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.254

Abstract

This research aims to examine the influence of Islamic ethical identity disclosure on Sharia banking financial performance in Indonesia. The samples used in this study were Indonesian sharia banks in 2015-2018 with a sampling method of purposive sampling, resulting in a sample of 11 companies. The identity of Islamic ethics is measured using the index of ethical identities and financial performance using Return On Equity, Return On Investment and Financing to Deposit Ratio. The analysis is done using multiple regression models. The results of this study show that: (1) The disclosure of Islamic ethics identities has a positive but insignificant impact on the ROE financial performance with a significance rate of 0.984. (2) Disclosure of Islamic ethics identity has negative and insignificant effect on the financial performance of ROI with significance level 0.065. (3) Disclosure of Islamic ethics identities has a positive and significant impact on the financial performance of FDR with the significance of 0.018.
Pengaruh Karakteristik Komite Audit Dan Ukuran Perusahaan Terhadap Financial Distress Rega Dwi Putra; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.275

Abstract

The purpose of this study was to analyze the effect of audit committee size, audit committee independence, audit committee meeting frequency, audit committee competence and company size on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2014-2018. The sampling method using purposive sampling method obtained by a sample of 180 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the independence of the audit committee, the frequency of audit committee meetings, and the competence of the audit committee has no effect on financial distress. Meanwhile, the size of the audit committee and the size of the company affect financial distress
Pengaruh Karakteristik Auditor Terhadap Audit Report Lag Awin Saputra Daulay; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.289

Abstract

This study is intended to prove empirically the effect of Auditor Characteristics on Lag Audit Reports. This research is classified as quantitative research with a causative approach. The population in this study is financial sector companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling method is used, so there are 61 financial sector companies obtained as a sample in year 2014-2018. The type of data is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear analysis.The results of this study indicate that (1) The auditor's reputation has a negative and not significant effect on audit report lag (2) Audit tenure has a positive and not significant effect on audit report lag (3) The auditor industry specialization has a positive and not significant effect on audit report lag (4) Auditor switching has a positive and not significant effect on audit report lag.
Pengaruh Struktur Kepemilikan Dan Karakteristik CFO Terhadap Konservatisme Akuntansi Peni Aliza; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.313

Abstract

In Indonesia, there are cases of failure in the application of accounting conservatism in manufacturing companies, one of which is PT. Tiga Pilar Sejahtera Food Tbk. which made a mistake in the presentation of financial statements. This error resulted in overstated profits in the year ended December 31, 2017. This indicates a failure in the application of accounting conservatism in manufacturing companies due to carelessness and management's interest in presenting financial statements, resulting in overstated net income. In this case, the company is considered to have excessive optimism in recognizing profit, which causes the value of profit to be greater than it should be. This study aims to see the effect of ownership structure and CFO characteristics on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. This type of research is quantitative. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 112 samples using purposive sampling method. The analysis was performed using multiple regression models. The results of this study indicate that: (1) Managerial ownership has a negative but insignificant effect on accounting conservatism with a significance level of 0.564. (2) Institutional ownership has a positive and significant effect on accounting conservatism with a significance level of 0.291. (3) The tenure of CFO has a positive and insignificant effect on accounting conservatism with a significance level of 0.804
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 Herlina Helmy; Charoline Cheisviyanny; Sany Dwita; Vanica Serly; Nayang Helmayunita
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
Co-Authors Awin Saputra Daulay Charoline Cheisviyanny Herlina Helmy Nayang Helmayunita Nola Marka Peni Aliza Rega Dwi Putra Sany Dwita