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All Journal AKSES: Jurnal Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Imam Prayogo
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang) Imam Prayogo; Teuku Afrizal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1539

Abstract

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.
Perceptions of Boarding Careers, Students Majoring in Accounting and Non-Accounting Students on the Ethics of Preparing Financial Statements Based on Boarding School Psak (Case Study on Islamic Boarding Schools in Pekalongan) Imam Prayogo; Annisa Qurrota Ayun; Muhammad Ubaidillah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5458

Abstract

Education in Indonesia lags far behind other countries in Asia. One of the causes is the lack of ethical implementation in the education system. Islamic boarding school education is generally organized by the community as a manifestation of education from, by, and for the community. Islamic boarding school is an Islamic educational institution with a dormitory or cottage system.One form of ethical violation that is still widely questioned in the accounting world is the issue of earnings management. Islamic boarding school caregivers and other administrators can be positioned as agents in Law No. 18 of 2019. This is because they get endowment funds from the central government and/or local governments. The principal here is the central government and/or local government because it provides endowment funds to Islamic boarding schools. Through PSAK Accounting for Islamic Boarding Schools, Islamic boarding schools are asked to present accountability in the form of financial reports. This study analyzes the differences in perceptions between boarding school caregivers, students majoring in accounting, students majoring in non-accounting, on the ethics of preparing financial statements. The results showed that there were no significant differences in perceptions in the three research samples, namely: boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements.
Co-Authors Alfiyan Annisa Qurrota Ayun Atieq Amjadallah Alfie Hari Purwanto Muhammad Ubaidillah Raeni Putri Sari Rizka Ariyanti Sri Anik Syamsiar, Syamsiar Tasya Bria istiqomah Teuku Afrizal