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Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements Maryani, Leni; Sopiansah, Veri Aryanto
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/szpwph96

This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements of companies in the West Java region. The problem underlying this research is that there are still financial reports that are less transparent, not in accordance with standards, and not fully reliable by stakeholders. This raises the urgency to evaluate the extent to which the application of FAS contributes to improving the quality of financial information presented by the company. This study uses a quantitative approach with a survey method of 40 companies from various sectors and businethe level of application of FAS can explain 53% of the variation in the quality of financial statementsss scales in West Java Province. The instrument used is a questionnaire, which has been tested for validity and reliability. Data analysis was carried out with simple linear regression to determine the effect between the application of FAS on the quality of financial statements. The results showed that the application of FAS had a positive and significant effect on the quality of financial statements, with a regression coefficient of 0.529 and a significance value (p) of 0.000. The R² value of 0.530 indicates that 53% of the variation in the quality of financial statements can be explained by the level of application of FAS. These results are in line with previous literature that emphasizes the importance of accounting standards in ensuring comparability, relevance, reliability, and understandability of financial statements. Theoretically, this study contributes to the literature by strengthening the empirical linkage between accounting standard compliance and financial reporting transparency, particularly within the context of emerging regional economies such as West Java.

KEAMPUAN BERFIKIR KREATIF SISWA DITINJAU DARI MINAT BELAJAR (Studi Komparasi pada Mata Pelajaran Produk Kreatif dan Kewirausahaan di Kelas XI Akuntansi SMK Medikacom Bandung) Sopiansah, Veri Aryanto; Almujab, Saiful
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 3 No 1 (2019)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Tujuan dari penelitian ini untuk mengetahui perbedaan kemampuan berfikir kreatif siswa pada kategori minat belajar tinggi dan minat belajar rendah. Metode penelitian yang digunakan adalah metode komparasi dengan analisis data menggunakan uji t (one sampel t-tes) dengan uji hipotesis ANOVA. Populasi yang digunakan siswa juruan akuntansi SMK Medikacom dengaan sampel kelas XI AK A dan B. Penelitian ini dibagi dalam dua kelompok siswa, yaitu kelompok siswa dalam kategori minat belajar tinggi dan siswa dalam kategori minat belajar rendah. Berdasarkan hasil pengujian hipotesis, ditemukan hasil bahwasanya terdapat perbedaan kemampuan berfikir kreatif siswa dalam kategori minat belajar tinggi dan siswa dalam kategori minat belajar rendah. Pembelajaran yang dilakukan guru harus dapat memperhatiakan tingkat minat belajar siswanya karna itu akan mempengaruhi proses dan hasil belajar, termasuk kemampuan berfikir salah satunya berfikir kreatif. Kata kunci: Berfikir kreatif, Hasil belajar, Minat belajar.

ANALYSIS OF THE APPLICATIONS OF SME ACCOUNTING APPLICATIONS IN RECORDING THE FINANCIAL STATEMENTS OF FIRDAUS CUCIAN BOGOR Maryani, Leni; Yogaswara, S. Marten; Natawijaya, Thania Marsella Chandra; Sopiansah, Veri Aryanto
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to determine the application, limitations faced and the efforts made by Firdaus Cucian Bogor in using the UKM Accounting application. The research method used is qualitative descriptive. The research results show that the application of the SME Accounting application was well received because it helps and makes it easier to produce financial reports. Limitations in its application are the cashier's lack of skill in the fields of finance and information technology, the cashier still lacks discipline in inputting transactions, and the cashier's cell phone does not yet have the facilities to access the application. The limitation of the application is that there is no facility to produce notes on financial reports according to SAK EMKM. Efforts to overcome limitations include providing basic financial management or accounting training, requiring cashiers to input transactions into the application, providing smartphone facilities and making notes on financial reports manually.

TINGKAT KRETIVITAS MAHASISWA DALAM BELAJAR AKUNTANSI KEUANGAN DITINJAU DARI MINAT BELAJAR Sopiansah, Veri Aryanto
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v8i1.12527

The aim of this research is to determine the differences in students' creative thinking abilities in the categories of high learning interest and low learning interest. The research method used is a comparative method with data analysis using the t test (one sample t-test) with ANOVA hypothesis testing. The participants in this research were students from the 2020 class of the economic education study program, Faculty of Teacher Training and Education, Pasundan University. This research was divided into two groups of students, namely the group of students in the high learning interest category and the students in the low learning interest category. interest. Based on the results of hypothesis testing, it is known that there are differences in the creative thinking abilities of students in the high learning interest category and students in the low learning interest category. Learning carried out by teachers must be able to pay attention to students' level of interest in learning because it will influence the learning process and outcomes, including thinking abilities, one of which is creative thinking.

PENGARUH KONSEP DIRI DAN LINGKUNGAN KELUARGA TERHADAP MINAT BELAJAR EKONOMI Maryani, Leni; Sopiansah, Veri Aryanto
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v8i2.18126

Proses belajar mengajar seharusnya berorientasi pada keberhasilan untuk memberikan rangsangan kepada peserta didik untuk berpartisipasi secara aktif. Namun, pada saat pelaksanaannya tidak semua peserta didik terlibat secara aktif dan bersemangat pada saat proses pembelajaran berlangsung. Berdasarkan hal tersebut, yang menyebabkan proses pembelajaran tersebut kurang efektif disebebkan oleh rendahnya minat belajar peserta didik. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara konsep diri dan lingkungan keluarga terhadap minat belajar peserta didik baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode penelitian survey dengan menggunakan pendekatan kuantitatif dan teknik pengumpulan data berupa angket, observasi, dan wawancara. Hasil penelitian menunjukkan: (i) konsep diri memiliki pengaruh terhadap minat belajar ekonomi sebesar 11,5% secara efektif dan 28,9% secara relatif, (ii) lingkungan keluarga memiliki pengaruh terhadap minat belajar ekonomi sebesar 29,4% secara efektif dan 71,9% secara relatif, (iii) konsep diri dan lingkungan keluarga memiliki pengaruh yang signifikan terhadap minat belajar sebesar 40,9% sedangkan sisanya sebesar 59,1% yaitu dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Minat belajar harus lebih ditingkatkan dengan cara fokus pada pengembangan konsep diri yang positif seperti meningkatkan kepercayaan diri dan tanggung jawab terhadap proses belajar. Memanfaatkan lingkungan belajar yang mendukung di rumah dengan mengatur waktu belajar secara konsisten dan mencari bantuan saat menghadapi kesulitan. Komunikasi terbuka dengan orang tua juga penting untuk mendapatkan dukungan emosional dan akademik yang dapat meningkatkan motivasi dan minat belajar.

ANALISIS FAKTORIAL DESAIN: MENGIDENTIFIKASI INTERAKSI WORKPLACE MINDFULNESS DAN FAKTOR INDIVIDU DALAM PENGENDALIAN KOMITMEN AFFEKTIF Riani, Dini; Sopiansah, Veri Aryanto
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 2 (2023): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i2.8466

This research is motivated by changes in organizational culture, high work pressure, shifts in individual values, and attention to the workplace which are common causes of decreased affective commitment. By paying attention to these factors and implementing appropriate steps, organizations can increase employee affective commitment. This study uses a quantitative perspective with the factorial method for problem solving, taking into account the interaction of each factor in the variables used. Research participants used FKIP Pasundan University graduates who worked for at least two years unless they were self-employed. The results showed that affective commitment can occur due to the interaction between workplace mindfulness and individual factors, this reflects the level of satisfaction, loyalty, and emotional attachment that employees feel towards their organization. Circumstances where employees are satisfied with their work and the organization provides sufficient attention will create stronger emotional bonds and higher commitment to the organization.

Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements Maryani, Leni; Sopiansah, Veri Aryanto
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/szpwph96

This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements of companies in the West Java region. The problem underlying this research is that there are still financial reports that are less transparent, not in accordance with standards, and not fully reliable by stakeholders. This raises the urgency to evaluate the extent to which the application of FAS contributes to improving the quality of financial information presented by the company. This study uses a quantitative approach with a survey method of 40 companies from various sectors and businethe level of application of FAS can explain 53% of the variation in the quality of financial statementsss scales in West Java Province. The instrument used is a questionnaire, which has been tested for validity and reliability. Data analysis was carried out with simple linear regression to determine the effect between the application of FAS on the quality of financial statements. The results showed that the application of FAS had a positive and significant effect on the quality of financial statements, with a regression coefficient of 0.529 and a significance value (p) of 0.000. The R² value of 0.530 indicates that 53% of the variation in the quality of financial statements can be explained by the level of application of FAS. These results are in line with previous literature that emphasizes the importance of accounting standards in ensuring comparability, relevance, reliability, and understandability of financial statements. Theoretically, this study contributes to the literature by strengthening the empirical linkage between accounting standard compliance and financial reporting transparency, particularly within the context of emerging regional economies such as West Java.

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