Articles
<![CDATA[INDIKASI MACHIAVELLIANISM DALAM PEMBUATAN KEPUTUSAN ETIS AUDITOR PEMULA ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Zulvia, Dewi]]>
<![CDATA[ Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i3.3660
<![CDATA[This research is a continuation from the previous research who find inconsistent results. The purpose of this study is to examine the machiavellianism relationship with ethical decisions in earnings management in Indonesia in two forms of manipulation, namely manipulation of operations and accounting manipulation. Data collection methods in this study used as many as 34 respondent. Machiavellianism does not affect the ethical decision of earnings management in the Public Accountant Office in West Sumatra. Independent accountants who support are those who have the majority of first-level education with an average age of 26-35 years, who are generally male and have more than 10 years of experience. This is because the customary system of ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) in West Sumatra has an impact on the machiavellian nature of accountants, and there is a significant difference between operating manipulation and accounting manipulation. Penelitian ini merupakan kelanjutan dari penelitian sebelumnya yang menemukan hasil yang tidak konsisten. Tujuan dari penelitian ini adalah untuk menguji hubungan machiavellianism dengan keputusan etis dalam manajemen laba di Indonesia dalam dua bentuk manipulasi, yaitu manipulasi operasi dan manipulasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan sebanyak 34 responden. Machiavellianism tidak mempengaruhi keputusan etis manajemen laba di Kantor Akuntan Publik di Sumatera Barat. Akuntan independen yang mendukung adalah mereka yang memiliki mayoritas pendidikan tingkat pertama dengan usia rata-rata 26-35 tahun, yang umumnya laki-laki dan memiliki lebih dari 10 tahun pengalaman. Hal ini karena sistem adat ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) di Sumatera Barat memiliki dampak pada sifat machiavellian akuntan, dan ada perbedaan yang signifikan antara manipulasi operasi dan manipulasi akuntansi.]]>
<![CDATA[Pengaruh kualitas Pelayanan, Kepercayaan Nasabah dan Teknologi Sstem Informasi Terhadap Kepuasan Nasabah di PT. TASPEN Cabang Padang ]]>
<![CDATA[Dewi Zulvia]]>;
<![CDATA[Krisvia Krisvia]]>
<![CDATA[ Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 1 (2021): Jurnal Ilmiah Pendidikan Scholastic ]]>
Publisher : <![CDATA[Fakultas Sastra Universitas Ekasakti ]]>
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DOI: 10.36057/jips.v5i1.459
<![CDATA[The key competitive advantage in a situation full of competition is the ability of the company in improving customer satisfaction. Customer satisfaction will be the key to success, not only in the short term but sustainable competitive advantage. The purpose of this research is to find out and analyse the influence the service quality, trust and technology information system on customer satisfaction in Taspen (Persero) compayny of Padang. Technique data collecting in this research use the questionnaire. The sample taken by as much 100 people customers at PT. Taspen (Persero) Branch the Padang by using scale likert. Design research is quantitative with the hypothesis. Data analysis techniques using multiple linear regression using SPSS 25. This result indicates that the variable of 1) service quality have an effect on positive to customer satisfaction 2) trust have an effect on positive to customer satisfaction 3) technology information system have an effect on positive to customer satisfaction]]>
<![CDATA[Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu ]]>
<![CDATA[Nila Sari]]>;
<![CDATA[Dewi Zulvia]]>;
<![CDATA[Ratna Widayati]]>;
<![CDATA[Renil Septiano]]>
<![CDATA[ JURNAL PUNDI Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v2i2.68
<![CDATA[The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA CV. PUTRA TUNAS MANDIRI PADANG ]]>
<![CDATA[Gracesia Gracesia]]>;
<![CDATA[Dewi Zulvia]]>;
<![CDATA[Nila Sari]]>
<![CDATA[ JURNAL PUNDI Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v1i1.6
<![CDATA[In carrying out the activities of companies has very much requires adannya a informed and relevant to make decisions .One of information needed is about information company accounting that are amenable to survival perusahaan.sistem accounting information the sale of and acceptance of cash is one of the sub accounting information system which explains how should the procedure in doing the sales activity and acceptance of cash from the sale , so that the act of manipulation on the sale and acceptance of cash can be avoided(Prasetiyati, 2014). Aims to determine how credits an accounting system from the sale in cv .putra mandiri shoots and to determine whether the credit the sale of an accounting system has been implemented in accordance with an accounting system theory . In an analysis of data by using the method descriptive quantitative and results in the present study show that the sale of credit accounting information system has been an important role in supporting]]>
<![CDATA[Persepsi Akuntan Publik dan Mahasiswa Akuntansi terhadap Kode Etik Profesi Akuntan pada Kantor Akuntan Publik dan Mahasiswa Akuntansi ]]>
<![CDATA[Dewi Zulvia]]>
<![CDATA[ JURNAL PUNDI Vol 1, No 3 (2017) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v1i3.37
<![CDATA[This study aims to determine perceptions of Public Accountants and Accounting Students to the code of ethics of accounting profession. The analysis is based on respondents' answers obtained through questionnaires distributed in the city of Padang. The population of this research is Public Accountant residing in the town of Padang and Student of Accounting Department in Padang. This research uses sampling method. The selected sample is a Public Accountant who works at KAP in Padang City. In addition, the sample is also taken from Accounting Students who have taken the course of Auditing. To test the data normality, Statistical Pack For Social Science (SPSS) Kolmogorov-Smirnov Test method was used to test the difference of homogeneity of data variance using Statistical Packages for Social Science (SPSS) Test of Homogeneity of Variances. Hypothesis testing is done by using statistic analysis tool that is Independent Sample t-test by using SPSS help program. The results of this study indicate that there is a difference of perception between Public Accountant and Student Accounting Department to the code of ethics of the accounting profession.]]>
<![CDATA[Determinasi Risiko Audit, Pengalaman Auditor dan Profesionalisme Terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Di Kota Padang ]]>
<![CDATA[Dewi Zulvia]]>;
<![CDATA[Siski Tanmela]]>
<![CDATA[ JURNAL PUNDI Vol 6, No 1 (2022) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v6i1.388
<![CDATA[The purpose of this study to provide empirical evidence of the effect of audit risk, auditor experience and professionalism on the consideration of the level of materiality at the Public Accounting Firm in the city of Padang. The population in this study are all public accoounting firms in the city of Padang. Purposive sampling technique is the sampling technique used in this study. The sample in this study were all senior auditors and junior auditors at the Public Accounting Firm Padang. This type of research is quantitative research. Multiple linear regression analysis was used in this study The results showed that audit risk did not significantly influence the consideration of materiality level as indicated by a significant value of 0,080, while the auditor’s experience and professionalism had a positive and significant impact on the consideration of materiality level indicated by significant values of 0,000 and 0,000]]>
<![CDATA[PENGARUH ETIKA AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PADANG ]]>
<![CDATA[Gusti Cahyani]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ JURNAL PUNDI Vol 3, No 1 (2019) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v3i1.127
<![CDATA[This study attempts to know how big the influence of ethics audit ( x1 ) and fee audit ( x2 ), simultaneously and partial on the quality of an audit ( y ) in office accountant the public city, using data collection method in the form of a questionnaire about 66 respondents.In the analysis data using the validity, reliabilitas.dan the assumption that the classic normality, multikolinearitas, heteroskedastisitas.The method of analysis used analytics linear regression multiple regression, the determinan, the f, the t, and the r2 by using the tools spss16.0.The result showed, the audit ethics have influence on variables quality program audit fees in the research also has an effect on variables the quality of a partial audit and simultaneous.]]>
<![CDATA[PENGARUH FEE AUDIT DAN KOMPETENSI AUDITOR TERHADAP MOTIVASI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA PADANG ]]>
<![CDATA[Dewi Zulvia]]>;
<![CDATA[Era Gustilia]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i1.100
<![CDATA[The purpose of this study to provide empirical evidence of the effect of audit risk, auditor experience and professionalism on the consideration of the level of materiality at the Public Accounting Firm in the city of Padang. The population in this study are all public accoounting firms in the city of Padang. Purposive sampling technique is the sampling technique used in this study. The sample in this study were all senior auditors and junior auditors at the Public Accounting Firm Padang. This type of research is quantitative research. Multiple linear regression analysis was used in this study the audit Fee was positive and had a significant effect on auditor motivasion, which was indicated by a significant value of 0,000 <0,05, and auditor competence have a positive and significan effectt on auditor motivasion. Level indiated by a significant value of 0,000 <0,05]]>
<![CDATA[PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN PPROFITABILITAS TERHADAP AUDIT DELAY PADA SEKTOR INDUSTRI DASAR DAN KIMIA ]]>
<![CDATA[Dewi Zulvia]]>;
<![CDATA[Sisi Susanti]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i1.104
<![CDATA[Audit delay is the number of days required b the auditor to complete the audit work, which is measured from the closing date of the financial year to the date of issuance of the audited financial statements. In the basic and chemical industry sector in idx 2016-2020. Based on porousive sampling, the number of basic and chemical industrial companies used in this study were 9 copanies. hypothesisi testing using panel date regression using the eviews 8.0 program. The results of this study indicate that audit opinion has a positive and significant effect on audit delay, firm size has no effect on audit delay and profitability has no effect on audit delay]]>
<![CDATA[PENGARUH STANDAR AKUNTANSI PEMERINTAH, INTERNAL AUDIT, KUALITAS SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI INSTANSI PEMERINTAH DAERAH KOTA PADANG ]]>
<![CDATA[Helmi Prila Aldino]]>;
<![CDATA[Annisa Annisa]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 8, No 2 (2022): VOLUME VIII NO.2 OKTOBER 2022 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v8i2.3606
<![CDATA[The purpose of this study was to determine the effect of Government Accounting Standards, Internal Audit, the quality of human resources, Accounting Information Systems, Information Technology, internal control systems on the quality of financial reports in Padang city government agencies. The population in this study were all financial employees at Padang City Government agencies. Using convenience sampling technique was applied to determine the sample. The sample in this study were employees of the finance department at Padang city government agencies who met the criteria. The number of samples used was 142 respondents who were taken based on predetermined criteria. Data was collected by using a questionnaire measured by a Likert scale. The results showed that the accounting information system had a positive and significant effect on the quality of financial reports, which was indicated by a significant value of 0.00, while information technology had a positive and significant effect on the quality of financial reports, which was indicated by a significant value. of 0.01.]]>
