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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

Author-ID : 2554874

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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KESIAPAN SEKOLAH MENGHADAPI OSN EKONOMI SMA DI KOTA PADANG Menik Kurnia Siwi; Nayang Helmayunita; Vanica Serly
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 8, No 1 (2018): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

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

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 ORIENTASI ETIKA, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS AKUNTAN Nayang Helmayunita
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)

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.

Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat) Yeniwati Yeniwati; Nayang Helmayunita; Nurzi Sebrina
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

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

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

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

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

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

Pengaruh Manajemen Laba Dan Struktur Kepemilikan Perusahaan Terhadap Nilai Perusahaan Nayang Helmayunita; Vita Fitria Sari
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

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

Pengaruh Beban Kerja, Pengalaman, dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris pada BPK RI Perwakilan Propinsi Sumatera Barat) Yulia Eka Sari; Nayang Helmayunita
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This research aims to find new evidence about the factors that effect the workload,experience and professional skepticism to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksa Keuangan (BPK) Padang Province Representation. Collecting data of thid study using a questionnaires submitted to 42 auditors. From questionnaires distributed 36 questionnaires (85,71%) were completed and can be processed. The data of this study using primary data directly through a questionnaires and analyzed using SPSS version 22 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach Then, the research using multiple regression method found that only workload having a negative on the fraud detection ability of auditor. While, experience, and professional skepticism having a positive effect on the fraud detection ability of auditor.Keywords: workload, experience, professional skepticism, and fraud detection ability of auditors

PKM Peningkatan Kompetensi Guru SMK Dalam Bidang Komputer Akuntansi Nayang Helmayunita; Vanica Serly; Helga Nuri Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

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

Pengaruh Adverse Selection, Kontrol Monitoring, Dan Penalaran Moral Individu Terhadap Perilaku Eskalasi Komitmen Nayang Helmayunita
Wahana Riset Akuntansi Vol 3, No 1 (2015)
Publisher : Universitas Negeri Padang

This study aims to examine the effects of adverse selection in the escalation of commitment and the effectiveness of monitoring control and the moral reasoning managers in de-escalating of commitments. The research design was a 2x2 laboratory experiments, with students accounting State University of Padang as a proxy for the project manager. Each subject was presented one of four versions available cases randomly (random assignment). The statistical method is used to test the hypothesis is two-way ANOVA. The results showed that the conditions of adverse selection decision has no effect on project evaluation, monitoring controls have an influence on project evaluation decisions, and the interaction between adverse selection conditions and monitoring control not to cause differences in decision making managers in evaluating projects that are not profitable. In conditions of adverse selection, there is a difference in the decision-making managers who have a high level of moral reasoning with managers who have low level the moral in evaluating projects that are not profitable, and on the condition of adverse selection, there was no difference in manager’s with the a low level of moral reasoning who received monitoring control and did not get the monitoring control from the company in evaluating investment projects unprofitable. Keywords: escalation of commitment, monitoring control, adverse selection, moral reasoning.

Pengaruh Probability of Audit dan Muslim’S View of Allah Terhadap Perilaku Tax Evasion Nayang Helmayunita; Widyatul Fitri
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to analyze the impact of probability of audit and Muslim's view of Allah on tax evasion behavior. There are two ways to deal with calrify the elments that impact the taxpayer's actions in conducting tax evasion, to be specific economic factors and socio-psychological factors. This examination utilized experimental method with a 2x2 between subject design to test the impact of probability of audit and Muslim's view of Allah on tax evasion. The hypothesis in this study was tried utilizing the ANOVA test. The results showed that taxpayers who faced a high probability of audit condition tended not to carry out tax evasion compared to taxpayers who faced a low probability of audit condition. The outcomes likewise found that there was no contrast between taxpayers who had high Muslim's view of Allah scores and taxpayers who had Muslim's view of Allah scores on tax evasion behavior. Penelitian ini bertujuan untuk menganalisis pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Terdapat dua pendekatan untuk menjelaskan faktor-faktor yang mempengaruhi tindakan wajib pajak dalam melakukan tax evasion, yaitu faktor ekonomi dan faktor sosial psikologi. Penelitian ini menggunakan metode eksperimen dengan between subject design 2x2 untuk menguji pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Hipotesis pada penelitian ini diuji menggunakan uji ANOVA. Hasil penelitian menunjukkan bahwa wajib pajak yang menghadapi kondisi probability of audit tinggi cenderung tidak melakukan tax evasion dibandingkan dengan wajib pajak yang menghadapi kondisi probability of audit rendah. Hasil penelitian juga menemukan bahwa tidak ada perbedaan antara wajib pajak yang memiliki skor muslim’s view of Allah tinggi dengan wajib pajak pajak yang memiliki skor muslim’s view of Allah rendah terhadap perilaku tax evasion

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

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