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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan
Hardiana, R. Dian
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Economics, Econometrics & Finance Education

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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

 1 
Penguatan Keterampilan Abad Ke-21 dan Pengembangan Efikasi Diri Mahasiswa Pendidikan Akuntansi Ramdhany, Muhamad Arief; Setiawan, Yana; Hardiana, R. Dian; Sobandi, A.
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.26164

Abstract

This purpose of this study is to analyze the effect of strengthening 21st Century Skills (Learning Skills, Literacy Skills, and Life Skills) on development of Self-Efficacy of the Accounting Education Students at Faculty of Eco-nomics and Business Education, Universitas Pendidikan Indonesia. To collect data, the questionnaire was used. Out of 256 population of students, 154 were selected as representative sample. The Partial Least Square Struc-tural Path-Modeling (PLS-PM) was used to test the hypotheses. The research outcomes revealed that the Learn-ing Skills, Literacy Skills, and Life Skills have positive effect on Self-Efficacy. The implication of this study is that the students self-efficacy will develop more with the strengthening 21st Century Skills.
Desentralisasi Fiskal Dan Tingkat Kemandirian Daerah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2015-2019 Hardiana, R. Dian; Tanuatmodjo, Heraeni; Kurniati, Fitrina
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.25757

Abstract

This study aims to determine the performance of decentralization through Regional Sufficiency in regency/cities in West Java in 2015-2019. Fiscal decentralization gives local governments the authority to manage their own finances within the framework of legislative regulation. The research method used is descriptive, with the object of regency/city research in West Java Province in 2015-2019, the data used were sourced from secondary data released by BPS. The results of the study show that the performance of the implementation of fiscal decentralization indicated by the degree of fiscal autonomy, the ratio of dependency and the ratio of independence is still quite low, although there is an increase in the category of each indicator towards a better direction. Suggestions from the results of the study are that local governments need to increase the capacity of fiscal decentralization through increasing sources of new PAD revenue through innovations such as the development of BUMD, optimization of tax collection and local user fees through intensification and extensification.
The Impact of Implementing PSAK 116 on the Financial Performance of Transportation Sub-Sector Companies Listed on the Indonesian Stock Exchange Mardiani, Rika; Sugiharti, Harpa; Hardiana, R. Dian; Muntashofi, Badria
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66758

Abstract

The process of aligning Indonesian accounting standards with International Financial Reporting Standards (IFRS) is currently ongoing in Indonesia. On January 1, 2020, Indonesia implemented PSAK 73 (currently Named PSAK.116) , an adaptation of IFRS 16 specifically for lease accounts. The adoption of this PSAK profoundly impacts companies that primarily acquire their assets through lease arrangements. Conversely, numerous firms in the Transportation Sub Sector in Indonesia often use leasing as a means of obtaining their assets. Additionally, it includes four measured financial ratios: solvency ratio, profitability ratio, liquidity ratio, and bankruptcy risk. This study employs quantitative descriptive research methodologies, applying financial report data from transportation companies The data covers the years 2017 until 2019, representing the period before to the implementation of PSAK 116. Additionally, data from the years 2020 until 2022 is included to represent the period of PSAK 116 implementation. The findings of this study indicate that there are not significant differences in solvency ratios, profitability ratios, liquidity ratios and bankruptcy risk before and after the adoption of PSAK 116 in transportation sub-sector companies listed on the Indonesia Stock Exchange. Consequently, the adoption of PSAK 116 is unlikely to result in significant changes to the Company's financial statements.
Co-Authors Ade Sobandi, Ade Agus Rahayu Arvian Triantoro Badria Muntashofi Disman, D Heraeni Tanuatmodjo Kurniati, Fitrina Lili Adi Wibowo M. Arief Ramdhany Mardiani, Rika Sugiharti, Harpa Yana Setiawan