Dea Natalia Sembiring
UNIVERSITAS NEGERI MEDAN

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PERAN POSTULAT KEBERLANJUTAN USAHA (GOING CONCERN) DALAM AKUNTANSI: KAJIAN TEORI, IMPLEMENTASI, DAN IMPLIKASINYA TERHADAP PELAPORAN KEUANGAN Aprita Ravenna Ginting; Cindy Aulia Rusli; Dea Natalia Sembiring; IMAN SUYAKIN DAELI; Wanda Dea Khairani; Jufri Darma
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4579

Abstract

The going concern postulate is one of the fundamental concepts in accounting theory, which assumes that a company will continue its operations for the long term. This article aims to discuss the theoretical concept of going concern as an essential postulate in accounting, explain its application in financial reporting and auditing practices, and examine its impact on the reliability of financial statements. The study adopts a literature review method by analyzing various sources, including accounting standards such as PSAK No. 1 and IAS 1, as well as relevant academic studies. The results of the review indicate that the application of the going concern postulate plays a significant role in maintaining the consistency and credibility of financial statements. The assessment of this assumption requires professional judgment concerning a company’s financial condition, cash flows, and business prospects. If the going concern assumption cannot be maintained, it may lead to changes in the basis of financial statement preparation and reduce stakeholders’ trust. Therefore, a comprehensive understanding of the going concern postulate is essential to promote transparency and accountability in financial reporting.
PENGARUH MOTIVASI, METODE PEMBELAJARAN DAN PENGALAMAN BELAJAR MICROTEACHING TERHADAP KESIAPAN MENGAJAR MAHASISWA PENDIDIKAN AKUNTANSI UNIVERESITAS NEGERI MEDAN Dea Natalia Sembiring; Sondang Aida Silalahi; Weny Nurwendari; Pasca Dwi Putra; Haryani Pratiwi Sitompul
LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/learning.v6i4.15338

Abstract

This study was motivated by the still-low teaching readiness of Accounting Education students at Medan State University, as identified through a pre-survey, particularly in the psychological (36.50%), mental (31.75%), and moral (33.33%) aspects, which prompted the researcher to examine the factors influencing it. This study aims to determine the influence of motivation, teaching methods, and microteaching learning experiences on students’ teaching readiness. The population of this study consists of all Accounting Education students enrolled in the 2022 cohort, totaling 60 students, with the sample selected using total sampling. This study employed a quantitative approach using a Likert-scale questionnaire as the data collection instrument. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software, involving validity and reliability tests as well as hypothesis testing using the bootstrapping procedure. The results indicate that motivation has a positive and significant effect on teaching readiness, with a T-statistic of 2.495 > 1.96 and a p-value of 0.013 < 0.05; teaching methods have a positive and significant effect with a T-statistic of 3.369 > 1.96 and a p-value of 0.001 < 0.05; and microteaching experience has a positive and significant effect with a T-statistic of 5.969 > 1.96 and a p-value of 0.000 < 0.05. Collectively, these three variables account for 68.1% of the variance in teaching readiness. The conclusion of this study is that motivation, teaching methods, and microteaching learning experiences have a positive effect on teaching readiness, with microteaching learning experiences being the most dominant variable. This study recommends strengthening the implementation of microteaching, applying innovative teaching methods, and increasing student motivation to produce competent and teaching-ready prospective teachers. ABSTRAK Penelitian ini dilatarbelakangi oleh masih rendahnya kesiapan mengajar mahasiswa Pendidikan Akuntansi Universitas Negeri Medan yang teridentifikasi melalui pra-survei, terutama pada aspek psikis (36,50%), mental (31,75%), dan moral (33,33%), sehingga mendorong peneliti untuk mengkaji faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, metode pembelajaran, dan pengalaman belajar microteaching terhadap kesiapan mengajar mahasiswa. Populasi dalam penelitian ini adalah seluruh mahasiswa Pendidikan Akuntansi stambuk 2022 yang berjumlah 60 mahasiswa, dengan sampel diambil menggunakan teknik total sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen pengumpulan data berupa angket skala Likert, dan analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4 melalui tahapan uji validitas, reliabilitas, dan pengujian hipotesis menggunakan prosedur bootstrapping. Hasil penelitian menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kesiapan mengajar dengan nilai T-statistics 2,495 > 1,96 dan p-values 0,013 < 0,05; metode pembelajaran berpengaruh positif dan signifikan dengan T-statistics 3,369 > 1,96 dan p-values 0,001 < 0,05; dan pengalaman belajar microteaching berpengaruh positif dan signifikan dengan T-statistics 5,969 > 1,96 dan p-values 0,000 < 0,05. Secara simultan, ketiga variabel tersebut memberikan kontribusi sebesar 68,1% terhadap kesiapan mengajar dengan nilai R-square 0,681, sedangkan sisanya 31,9% dipengaruhi oleh variabel lain di luar model penelitian. Simpulan penelitian ini adalah motivasi, metode pembelajaran, dan pengalaman belajar microteaching berpengaruh positif terhadap kesiapan mengajar, dengan pengalaman belajar microteaching sebagai variabel yang paling dominan. Penelitian ini merekomendasikan penguatan pelaksanaan microteaching, penerapan metode pembelajaran inovatif, dan peningkatan motivasi mahasiswa untuk menghasilkan calon guru yang kompeten dan siap mengajar.