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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
The Impacts of Project Based Learning Method on the Basic Accounting Competencies Alfonsa Dian Sumarna; Diah Amalia
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4354

Abstract

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based on the previous research, the PBL will only increase social value and soft skills, not basic accounting knowledge. The policy of implementing PBL in introductory courses is a complicated matter to the consequences of achievement in the essential accounting competencies. This descriptive quantitative research aims to evaluate the effectiveness of the application of PBL in introductory accounting courses for first’s year students by using Kirkpatrick’s four levels evaluation model. Respondents consisted of 3 subjects in PBL those are of 155 students, five teaching lecturers, and 11 clients. This model includes the evaluation on four levels: reaction, learning, impact, and outcome. This research resulted in exciting findings, namely that the PBL provides more experience in soft skills (human literacy, technological literacy, data literacy) and critical thinking patterns rather than increasing the achievement of the essential accounting competencies. The suggestion that can be given is that the PBL should be applied to subjects with achievements beyond the essential competencies, in which the first year is crucial to equip students with basic accounting knowledge. Basic knowledge becomes the foundation for the following year’s course level, so it must be prepared wisely.
Investigating the Effect of Green Accounting Adoption and Sustainability Disclosure in Indonesian Manufacturing Companies Adisty, Tri Julian; sumarna, alfonsa dian
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9095

Abstract

Companies currently produce many impacts, such as air pollution and industrial waste, which also cause global warming. As part of the company's responsibility for international and sustainability problems, the company carries out several things related to green things, ultimately leading to company profits. This research examines the effect of green accounting and sustainability disclosure on company profitability. The sustainability disclosure includes economic, environmental, and social indicators. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. Researchers selected the sample using a purposive sampling method with three criteria, resulting in 15 eligible companies. This research uses panel data regression analysis using the Eviews 12 program. This research measures the green accounting variable using PROPER, the sustainability disclosure variable using GRI G4, and the profitability variable using ROA. The analysis results show that the green accounting and sustainability disclosure variables do not affect a company's profitability. Indonesia has required the disclosure of sustainability reports for specific companies, including those used in this research. Even though there are mandatory regulations, there are still several challenges in implementing sustainability reporting in Indonesia. For example, a lack of awareness and varying reporting standards. The obligation to prepare sustainability reports is an essential step for Indonesia in realizing sustainable development. A sustainability report hopes to encourage companies to be more responsible for the environment and society while increasing global competitiveness and making a profit.
Co-Authors Adi Irawan Setiyanto Adisty, Tri Julian Ananda, Silvia Arif Darmawan Azira, Azira Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Fransiska, Cindy Halizah, Zalfa Nur Hernisa, Hernisa Irsutami, Irsutami Jayawarsa, A.A. Ketut Khairi, Salam Malatada, Mesi Marta Elviani Mayasari, Mega Muhammad Irsyad Halim Muhammad Ramadhan Slamet Nababan, Maria Del Cielo Nadya Fortuna Novitasari Nanda Atika Sari Nanik Lestari Purwatiningsih, Esty Putra Utama, Doni Putri Nadya Agustini Quinones, Dinda Puteri Denise Ramli, Rimayang Anggun Laras Prastianty Rismawanti Sihite, Emy Angely Christina Prawasta Br Sinarti Sinarti Vina Kholisa Dinuka Widda Royanisa Manalu Widiyanti, Retno Widya Putri Muzakir Wika Arsanti Putri Wika Arsanti Putri Yosef, Maria Christa Yuliani, Nur Fitria Zega, Mentari Ruth Caroline