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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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Journal : Jurnal Nuansa Karya Akuntansi

 1 
Pengaruh Akuntabilitas, Conflict of Interest dan Komitmen Organisasi terhadap Fraud Pengelolaan Dana BLT pada Masa Pandemic COVID-19 Bintang Pamungkas; Nayang Helmayunita; Fiola Finomia Honesty
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.1

Abstract

This study aims to determine the effect of accountability, conflict of interest and organizational commitment to fraud in managing BLT funds during the Covid-19 pandemic. The population of this study were all village officials in the Air Pura sub-district. The sample used was 59 respondents with total sampling technique. This study used a quantitative method by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that accountability and conflict of interest did not have a significant effect on BLT fund management fraud during the Covid-19 pandemic, while organizational commitment had a positive and significant effect on BLT fund management fraud during the Covid-19 pandemic.
Pengaruh Sikap, Norma Subjektif, Persepsi Kontrol Perilaku dan Muslim’s View of Allah terhadap Keputusan Whistleblowing Desmita Desmita; Nayang Helmayunita
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.7

Abstract

This study aims to determine the extent the influence of attitudes, subjective norms, perceived behavioral control and muslims' view of Allah on whistleblowing decisions. This research is quantitative research. The sample selection in this study uses a purposive sampling method in which the respondents are the government employees in Regional Revenue Agency of West Sumatra Province. Data collection techniques used in this study were using a questionnaire. This study succeeded in finding the results that attitudes, subjective norms and Muslim's view of Allah have an effect on whistleblowing decisions. While the behavioral control perception variable has no effect on whistleblowing decisions.
Pengaruh Representativeness Bias dan Availability Bias terhadap Pengambilan Keputusan Investasi Anindya Radita Maiziyah; Nayang Helmayunita
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.33

Abstract

This research aims to determine and analyze the influence of representativeness and availability on investment decisions. This research is included in the type of associative causality research using a quantitative approach. Researchers collected data using a questionnaire distributed to 349 respondents from UNP, UNAND and PNP accounting students. The data used in this research is primary data. Hypothesis testing in this research uses multiple linear regression analysis with IBM SPSS. Based on research findings and discussions, the following conclusions can be drawn: Representativeness influences investment decisions significantly and positively. This shows that the first hypothesis (H1) proposed can be accepted. Availability influences investment decisions positively and significantly. This means that the first hypothesis (H1) proposed is accepted.
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