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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Economac: Jurnal Ilmiah Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi JURNAL INOVASI PENDIDIKAN EKONOMI Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi International Journal of Pertapsi
Nayang Helmayunita
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING Nayang Helmayunita; Ade Elsa Betavia
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 Implementasi Good Governance Pada Pengelolaan Anggaran Pendapatan Dan Belanja Nagari Gustiman Candra; Herlina Helmy; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.56

Abstract

This research aims to find out how to manage the Nagari Revenue and Expenditure Budget (APBNagari) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera Subdistrict, Pesisir Selatan District and find out how good governance is implemented in the management of the Nagari Income and Expenditure Budget (APBNagari ) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera District, Pesisir Selatan District. To achieve these objectives, qualitative research methods are used. Data collection techniques are carried out by interview, observation and documentation. The results of the study showed: (1) Management of APB Nagari in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih based on Permendagri Number 20 of 2018 concerning Village Financial Management there were problems at the planning stage. Nagari Koto Nan Tigo Selatan Surantih late in the Determination of RPJM Nagari and APB Nagari and Nagari Koto Nan Tigo Utara Surantih was only late in the APB Nagari determination. The late stipulation of the APB Nagari was due to the issuance of regulations from the regency to the Nagari. The stages of administration, reporting and accountability are in accordance with Permendagri Number 20 Year 2018 concerning Village Financial Management. (2) Implementation of Good Governance principles in the management of APB Nagari on the nagari of Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih has been carried out quite well by Nagari government
Pengaruh Financial Distress, Growth Options, Institutional,Ownership Terhadap Aktivitas Hedging: Dian Yustika; Charoline Cheisviyanny; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.81

Abstract

This,research aims to examine,at the,influence of financial distress, growth options, and institutional ownership against hedging activity on manufacturing company in Indonesia stock exchange period 2014-2016. To achieve that goal, this ,research using,quantitative.research methods to examine the population or a specific sample in,order to test the,hypothesis that,have been set. The.technique of data collection is done by libraries and,documentation techniques.,This research using the method,of logistic regression because this method is the most representative to,examine,the variables examined. The results of this research,indicate: (1) Financial distress had no effect significant hedging,activity,against (2) Growth of significant positive effect Options against hedging,activity (3) Institutional ownership of significant effect against hedging activities
Pengaruh Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting Mike Sonita Sari; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.108

Abstract

Sharia issuers are determined by considering Islamic principles and it is expected that company activities will be in harmony with Islamic law and framework. ISR is part of corporate social responsibility that should be disclosed by Islamic issuers. However, ISR disclosure is still voluntary, so the level of disclosure of each sharia issuer still varies. This study aims to examine the effect of Good Corporate Governance (GCG) on disclosure of Islamic Social Reporting (ISR). The total samples used in this study is 65 annual reports from 13 companies registered in the Jakarta Islamic Index (JII) for the period 2013-2017. The measurement of ISR disclosure is done by means of content analysis through scoring methods on the annual reports of each sharia issuer. Data analysis was performed with descriptive statistics and classic assumption tests and hypothesis testing with multiple linear regression, F test, R2 test, and t test. The results showed that the frequency of board of commissioner meetings had a significant positive effect on ISR disclosure. The size of independent commissioners, the size of the audit committee, and public ownership have a significant negative effect on ISR disclosure. Institutional ownership and managerial ownership have no effect on ISR disclosure.
Pengaruh Skema Kompensasi Dan Self Efficacy Terhadap Budgetary Slack: Sebuah Studi Eksperimen Mesrawati Candra; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.117

Abstract

This study aims to prove empirically about: 1) differences in the effect of truth inducing and slack inducing compensation schemes on budgetary slack, 2) differences in the effect of high and low self efficacy on budgetary slack, 3) the effect of interaction compensation schemes and self efficacy on budgetary slack. This study uses a quasi-experimental method with a group of research subjects who are students majoring in Accounting in the 2016 bachelor year of the Faculty of Economics, Padang State University. The sampling technique is total sampling. The population in this study amounted to 107 students. The source of research data is primary data using working paper in the form of coding or translating letters into numbers. Data analysis using two ways ANOVA test. The results of this study concluded that compensation schemes can affect lower-level managers in conducting budgetary slack, self-efficacy affects lower-level managers in conducting budgetary slack, and the influence of interaction compensation and self-efficacy schemes on budgetary slack
Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Novrita Aulia Rahmi; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.119

Abstract

This study aims to prove empirically about: the influence of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of 26 SKPD Solok Regency. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Total respondents which is used in this research are 78 respondents (100%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 24. Result of the study indicates that internal control negative influence to accounting fraud tendency. Compensation compatibility and individual morality positive influence to accounting fraud tendency. The coefficient of determination in this study was 76,6%, while 23,4% is influenced by other variables.
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Atikah Juliani Putri; Henri Agustin; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.161

Abstract

This study aims to determine the effect of intellectual capital on firm value and profitability as an intervening variable. This research was conducted on finance companies listed on the Indonesia stock exchange in 2013-2017. The sample is determined by purposive sampling 48 finance companies are obtained. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7. The result of the research shows that (1) the intellectual capital positive effect on the firm value (2) the intellectual capital does no effect the firm value through profitability
Pengaruh Sikap, Personal Cost Of Reporting, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing Pada Pemerintah Daerah Hutriyal Alwi; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.222

Abstract

This study aims to determine: the extent of the influence of attitude variables, the personal cost of reporting on fraud disclosure decisions or whistleblowing intention. The sample selection in this study uses a purposive sampling method in which the respondents are the ASN working in the Local Government Organizations (OPD) in Padang Pariaman. Respondents consisted of 104 people, who served at the head of the finance department, treasurer of the expenditure department, treasurer of the procurement of goods, as well as staff in the financial and accounting departments. Data collection techniques used in this study were using a questionnaire. Questionnaires that have been collected and filled out in full will be processed by data. From the results of data processing, it can be seen that the attitude variable has no effect on whistleblowing intention with a count of 1.477 <t table 1.983, it can be said that the first hypothesis was rejected. While the results of the personal cost of reporting testing are also known to affect whistleblowing intention with a count of 6.407> 1.983 tables. But the hypothesis was rejected due to a positive effect. For the Level Intention of Fraud variable, it is known that it has a significant positive effect with count 2,280> t table 1,983. So that it can be said that the third hypothesis is accepted.
Pengaruh Ethical Climate, Personal Cost Dan Pemberian Financial Reward Terhadap Niat Melakukan Whistleblowing Silfia Reshie; Henri Agustin; Nayang Helmayunita
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.v2i3.266

Abstract

This study aims to examine the influence of ethical climate, personal cost and the provision of financial rewards on whistleblowing intention. This research is quantitative research. The population in this study were employees of PT. Pegadaian (Persero) Padang Area. The sample in this study was taken using purposive sampling, namely 37 samples. The data collection method used is a survey method in the form of a questionnaire which was delivered directly to each Pegadaian Branch Unit. Data processing performed using SPSS. The results of this research indicate that ethical climate-egoism does not have a significant negative effect on whistleblowing intentions (sign 0.512). Ethical climate-benevolence does not have a significant negative effect on whistleblowing intentions (sign 0.284). Personal cost does not have a significant positive effect on the intention to do whistleblowing (sign 0.054) Ethical climate-principle has a significant positive effect on the whistleblowing intention (sign 0.047). Giving financial reward has a significant positive effect on whistleblowing intention (sign 0.009).
Analisis Flypaper Effect Pada Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Provinsi Di Indonesia Haris Fadilah; Nayang Helmayunita
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.v2i3.273

Abstract

This study aims to look at the effect of the General Allocation Fund, Special Allocation Fund, Profit Sharing Funds and Regional Original Revenue towards the Regional Expenditure and to analyze the phenomenon of the flypaper effect on the Provincial Government in Indonesia. The population of this study was 34 provinces in all provinces in Indonesia. This study used the total sampling technique. The data used were the secondary data obtained from www.djpk.kemenkeu.go.id. The method used in this study was a multiple regression by using IBM SPSS 26 program. The results of this study indicated that DAU, DBH and PAD partially have a significant positive effect on the Regional Expenditure. However, the DAK variable has no effect on the Regional Expenditure. The coefficient of Balance Fund was greater than the PAD coefficient. In conclusion, there is a flypaper effect on the provincial government in Indonesia
Co-Authors Ade Elsa Betavia Aimatul Yumna Anindya Radita Maiziyah Annisa Erma Ayunda Ashry Salamayrika Rahmawaty Atikah Juliani Putri Bintang Pamungkas Charoline Cheisviyanny Charoline Cheisviyanny Deby Nofrizaldi Dede Elevendra Desmita Desmita Dian Fitria Handayani Dian Fitria Handayani Dian Yustika Dovi Septiari Fiola Finomia Honesty Gustiman Candra Haris Fadilah Hayatun Nufus Helga Nuri Honesty Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Herlina Helmy Herman Muliawan Hutriyal Alwi Lisa Intan Sari Menik Kurnia Siwi Mesrawati Candra Mia Angelina Setiawan Mike Sonita Sari Nanda Putri Novrita Aulia Rahmi Nurzi Sebrina Panji Maulana Rani Rani Reza Purnama Eka Putri Riska Fitri Yeni Rizki Zulkarnain Rusdi Rusdi Sandri Niddin Sany Dwita Sariyanah Sariyanah Silfia Reshie Vanica Serly Vanica Serly Vanica Serly Vita Fitria Sari Widyatul Fitri Yeniwati Yeniwati Yulia Eka Sari