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All Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Riset Akuntansi Soedirman
Nuha, Achmad Ulin
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Differences in Banking Financial Performance Before and After the Implementation of PSAK 71 (Empirical Study on Banking Companies Listed on the IDX in 2018-2021) Nuha, Achmad Ulin; Zuhrohtun, Zuhrohtun; Prasetio, Januar Eko
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 3, No 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.3246

Abstract

A bank is an entity that manages public funds and must ensure that its financial information reflects comprehensive and high-quality data. In financial accounting, the quality of financial information is indicated by its usefulness. The quality of financial information can be assessed from two perspectives: the quality related to the overall performance of the entity, as manifested in sustainable profits, and the quality related to capital market performance. The purpose of this study is to analyze the differences in Allowance for Impairment Losses on Credit before and after the implementation of PSAK 71, analyze the differences in the Capital Adequacy Ratio (CAR) before and after the implementation of PSAK 71, and analyze the differences in Return on Assets (ROA) before and after the implementation of PSAK 71. The results of the study indicate that (1) there is a significant effect of the implementation of PSAK 71 on Total Allowances for Credit in the periods 2018-2019 and 2020-2021, (2) there is a significant effect of the implementation of PSAK 71 on CAR in the periods 2018-2019 and 2020-2021, (3) there is a significant effect of the implementation of PSAK 71 on ROA in the periods 2018-2019 and 2020-2021, and (4) there is no significant difference in SIZE between the periods 2018-2019 and 2020-2021.
Pengaruh Norma Subjektif, Motivasi Ekonomi, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah Purnamasari, Widya Nurrahmah; Widianingsih, Rini; Susilowati, Dewi; Rusmana, Oman; Nuha, Achmad Ulin
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16495

Abstract

This research aims to examine and analyze the influence of subjective norms, economic motivation, and job market considerations p the interest of undergraduate accounting students at Jenderal Soedirman University in pursuing a career as a government auditor. The research framework and hypothesis in this research are based on Maslow’s Hierarchy of Needs Theory and Planned Behavior Theory. Primary data used in this research were obtained from research respondents through a survey method. The population in this study consisted of all active undergraduate accounting students at Jenderal Soedirman University. The sampling method used purposive sampling based on predetermined criteria, which resulted in a total of 137 respondents. The data analysis technique used are data quality testing, classical assumption testing, multiple linear regression analysis, coefficient of determination testing, partial testing (t-test), and F- test. The results of the research showed that subjective norms have a positive influence on students’ interest in pursuing a career as a government auditor, economic motivation does not influence students’ interest in pursuing a career as a government auditor, and consideration of the job market has a positive influence on students’ interest in pursuing a career as a government auditor.
Co-Authors Dewi Susilowati Oman Rusmana Prasetio, Januar Eko Purnamasari, Widya Nurrahmah Rini Widianingsih, Rini Zuhrohtun Zuhrohtun