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Jurnal ASET (Akuntansi Riset)
Published by Universitas Pendidikan Indonesia
ISSN : 20862563     EISSN : 25410342     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
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Articles 14 Documents
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Search results for , issue "Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022" : 14 Documents clear
Effectiveness Of Monopoly Accounting Game Media In Increasing Motivation And Learning Outcomes Herry Achmad Buchory; Hery Syaerul Homan; Siska Willy
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.45978

Abstract

Abstrak Tujuan Utama – Penelitian inimemiliki tujuan untuk mengetahui efektivitas penggunaan media monopoly accounting game dalam proses pembelajaran untuk meningkatkan motivasi dan hasil belajar mahasiswa dalam mata kuliah Pengantar Akuntansi.Metode – Metode eksperimen dengan desain Nonequivalent Control Group Design merupakan metode penelitian yang digunakan dalam penelitian. Dalam penelitian ini, siswa dibagi menjadi dua kelompok yang berbeda: kelompok kontrol dan kelompok eksperimen.Temuan Utama – Hasil penelitian mengemukakan bahwa penggunaan media monopoly accounting game lebih efektif dalam meningkatkan motivasi dan hasil belajar mahasiswa. Media monopoly accounting game layak digunakan dalam membantu mahasiswa menyusun laporan keuangan pada mata kuliah pengantar akuntansi. Peningkatan motivasi yang dirasakan mahasiswa serta hasil belajar pada mata kuliah pengantar akuntansi juga lebih efektif dengan menggunakan monopoly accounting game dibandingkan penggunaan media standar.Implikasi Teori dan Kebijakan – Media permainan akuntansi monopoli dianggap lebih efektif dalam meningkatkan motivasi dan hasil belajar jika dibandingkan dengan media pelatihan tradisional. Hal ini disebabkan karena peningkatan motivasi dan hasil belajar yang berasal dari penggunaan media monopoli lebih besar dibandingkan dengan yang menggunakan media pelatihan standar.Kebaruan Penelitian – Penelitian membandingkan media pembelajaran permainan papan monopoli yang tidak monoton ataupun terbatas dapat lebih menarik dan efektif dibandingkan media pembelajaran yang biasa dalam penerapan terhadap mata kuliah pengantar akuntansi serta berpengaruh pada laporan keuangan yang dibuat mahasiswa.  AbstractMain Purpose – This study aims to determine the effectiveness of using monopoly accounting game media in the learning process to increase student motivation and learning outcomes in the Introduction to Accounting course.Method – Experimental method with Noneequivalent Control Group Design is a research method used in research. In this study, students were divided into two different groups: the control group and the experimental group.Main Findings – The findings indicated that the utilization of the monopoly accounting game as a form of media was more effective in boosting the levels of motivation and learning outcomes among the students. A media monopoly accounting game that can be used to assist students in the beginning stages of their accounting education in the preparation of financial reports. When compared to the use of normal media, the usage of the Monopoly Accounting game in introductory accounting classes is shown to be more effective in increasing both the students' motivation and the learning results of the course.Theory and Practical Implications – Monopoly accounting game media is considered more effective in increasing motivation and learning outcomes when compared to traditional training media. This is because the increase in motivation and learning outcomes from using monopoly media is greater than using standard training media.Novelty – Learning media that is not repetitive or limited can be more interesting and effective than traditional learning media in the application of introductory accounting courses, according to research this media, this research also influences the financial statements that students make.Keywords: Learning Motivation; Learning Outcomes; Monopoly Accounting Game.
Perceptions of Accounting and Accountants According to Indonesian Musicians Marko S Hermawan; Valentina Tohang; Rosaline Tandiono; Jordy D Kusuma Wardhana
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.44160

Abstract

AbstrakTujuan Utama – Sebagai bagian dari bidang akuntansi keuangan, riset ini bertujuan menganalisis persepsi profesi akuntansi dan profesi akuntan dari pandangan musisi Indonesia.Metode – Penelitian ini menggunakan studi penelitian kualitatif untuk mengungkap pengalaman pribadi musisi Indonesia terhadap akuntansi mengenai gagasan kritik sosial yang relevan dengan mewawancarai sejumlah sumber primer yang dilakukan dengan cara wawancara semi terstruktur, tinjauan literatur, dan data analisis.Temuan Utama - Menurut hasil penelitian ini, persepsi stereotip musisi Indonesia konsisten dengan penelitian sebelumnya tentang gambaran masyarakat umum memandang akuntansi. Berdasarkan temuan penelitian ini, musisi yang terkait dengan label rekaman memiliki pemahaman akuntansi yang lebih baik, meskipun faktanya dua dari tiga musisi yang berpartisipasi dalam wawancara penelitian tidak memiliki akuntan pribadi. Temuan ini membuktikan sebuah teori bahwa kurangnya pengalaman dalam akuntansi menjadi alasan musisi Indonesia belum membuat lagu yang berhubungan atau bahkan menggambarkan akuntansi dan profesi akuntansi.Implikasi Teori dan Kebijakan - Teori ekspresi atau theory of expression adalah teori seni dan komunikasi yang menjelaskan bahwa seni dapat dijadikan sebagai alat komunikasi sehingga memungkinkan seni untuk bekomunikasi, tetapi pendapat tentang apa yang dikomunikasikan oleh seni berbeda. Musisi biasanya mengekspresikan perasaan mereka terhadap sesuatu dalam karyanya, tetapi tidak semuanya melepaskan emosinya.Kebaruan Penelitian - Studi ini adalah yang pertama memiliki akses langsung ke musisi untuk memahami sikap mereka terhadap akuntansi dan akuntan yang tidak hadir dalam topik yang jarang dibahas ini.  AbstractMain Purpose – As part of the financial accounting research, this paper strives to analyse the profession’s perceptions of accounting and the profession that is accountants, more specifically according to Indonesian musicians.Method - The paper presents a qualitative research study of unravelling the personal experience of established Indonesian musicians towards accounting that may be relevant to the idea of social criticism by interviewing a number of primary sources conducted in the manner of semi-structured interview, literature reviews, and data analysis.Main Findings - According to this research, stereotypical perceptions of Indonesian musicians are consistent with previous research on how the general public views accounting. Based on this research's findings, musicians who are associated with a record label have a greater understanding of accounting, despite the fact that two of the three musicians who participated in the study's interviews did not have a personal accountant. The findings proves the theory, the reason Indonesian musicians have not made any songs that relate or even depict accounting and the accounting profession is because there is still lack of experience within the community.Theory and Practical Implications - The theory of expression is a theory of communication and art, which explains that art communicates, but opinions are varied on what the art is communicating about. Musicians usually express their feelings towards something in their work, but not all of them are releasing their emotionsNovelty - This study is the first to have direct access to musicians in order to understand their attitudes toward accounting and accountant that is not present in this scarcely discussed topic.Keywords: Accounting, Indonesian, Musicians, Perception 
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS Deliana Deliana; Ruth Rebecca Oktalia
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.43650

Abstract

This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies. A total of 12 companies were sampled using the purposive sampling technique. This study uses secondary data and the analytical method used is multiple linear regression analysis with SPSS tools. The results of this study indicate that the level of Leverage (LEV) affects financial statement fraud. Changes in total assets (ACHANGE), Return On Assets (ROA), Insider share ownership (OSHIP), Special party transactions (RPT), Independent audit members (BDOUT), Change of Public Accounting Firm (KAP) (AUDCHANGE), and Changes in the Board of Directors (DCHANGE) does not affect financial statement fraud.
The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures Rudy Budiatmaja; Yanuar Ramadhan
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.39313

Abstract

Main Purpose -  The main objective of this study is to determine the effect between variables, namely internal control, company SOPs, and auditor professionalism with simultaneous and partial fraud prevention actions that occur in bakery companies.Method - Purposive sampling in the study when it was a saturated sample of 105 employees of a bakery company listed on the Jakarta Stock Exchange for the 2017-2021 period. This research is quantitative as the method so that the data is tested with SPSS IBM 22 through multiple regression approach.Main Findings - Internal control (PI) has a positive and significant effect on fraud prevention measures because high internal control reflects lower fraud risk according to the complexity of company procedures and the complexity of the business itself. The company's SOP (SP) has a positive and significant effect on fraud prevention because the company's SOP that is carried out properly by all company employees will provide guidelines for all employees to submit and do it. Auditor professionalism (AP) has a positive and significant effect on fraud prevention measures because it can be assumed that the quality and professional competence of auditors can implement higher standards in presenting financial information in a transparent and accountable manner.Theory and Practical Implications - The current research implications are focused on future investors, companies and researchers. The implication of this research concludes that with the implementation of internal control, company SOPs as well as high professional auditors and regular audit frequency can guarantee high quality of company financial information and free from fraud.Novelty – Previous researchers only focused on the fraud triangle theory with the location of service companies as indicators for pressure, opportunity and rationalization, but in this study the researchers took Gone theory which focused on the authority of power, the demands of life needs and the prestige of the leadership lifestyle that occurred in bread company.
The MSMEs Decision To Publish The Prospectus: A Case Study On Funding In Ammana Fintech Tri Wahyu Oktavendi
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.40221

Abstract

The objective of this study is to understand factors that affect on the MSMESs decision to publish the prospectus. The data in this study are secondary data, in the form of Prospectus Data, Total Funds, Funding Status, and Profit Sharing Percentages. All of this data can be found on the I-Fintech website: Ammana. The sample used in this study were 337 Funding. This study uses logistic regression with the help of the STATA 15 analysis tool. The results showed that the Financing Value and Applicant Status have an influence on Prospectus Publishing. This means that the greater the Financing Value and the Applicant Status Repeating the possibility of MSMEs to publish the Prospectus in filing crowdfunding funds at I-Fintech (Ammana Fintech).
Analysis of Factors Influencing Audit Quality with Earnings Surprise Benchmark Tanggor Sihombing; Olivia Swasti
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.40765

Abstract

Abstrak Tujuan Utama - Tujuan utama dari penelitian ini adalah untuk menguji pengaruh audit fee, rotasi audit dan reputasi audit terhadap kualitas audit dengan menggunakan earnings surprise benchmark.Metode - Purposive sampling digunakan dalam penelitian ini dan sampel dari 108 perusahaan dikumpulkan dari perusahaan konsumen ASEAN-5 yang terdaftar di SP Capital IQ dari periode 2017-2020. Penelitian ini menggunakan metode kuantitatif dan data akan diuji dengan menggunakan SPSS IBM 25 dengan menggunakan pendekatan regresi logistic.Temuan Utama – Audit fee (FEE) berpengaruh negatif dan tidak signifikan terhadap kualitas audit karena biaya audit yang tinggi dapat mencerminkan risiko audit yang lebih tinggi, kompleksitas prosedur audit dan kompleksitas bisnis itu sendiri. Audit rotation (ROT)   berpengaruh negatif dan tidak signifikan terhadap kualitas audit sebab auditor memerlukan waktu untuk mempelajari risiko yang ada di dalam bisnis. Audit reputation (REP) berpengaruh positif dan signifikan terhadap kualitas audit karena dapat diasumsikan bahwa Big Four firms mengimplementasikan standar yang lebih tinggi untuk mempertahankan posisi dan reputasi mereka dalam bidang tersebut.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini ditujukan kepada investor, perusahaan dan peneliti yang akan datang. Implikasi dari penelitian ini menyimpulkan bahwa biaya audit yang tinggi dan frekuensi rotasi audit tidak dapat menjamin tingginya kualitas audit.Kebaruan Penelitian – Peliti sebelumnya menggunakan biaya profesional sebagai indikator audit fee, namun dalam penelitian ini peneliti mengambil biaya audit yang sebenarnya dibayarkan oleh perusahaan.  Abstract Main Purpose - The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality with earnings surprise benchmark. Method - Purposive sampling is utilized in this study and samples of 108 companies are gathered from publicly traded ASEAN-5 consumer companies that are listed on SP Capital IQ from the period of 2017-2020. This research will use quantitative method and data will be tested by using SPSS IBM 25 with logistic regression approach. Main Findings - Audit fee (FEE) has negative and insignificant effect on audit quality as higher audit fee could indicate a higher audit risk, complexity of audit procedure or the business itself. Audit rotation (ROT) has negative and insignificant effect on audit quality as auditors needs more time understand risks associated with the industry. Audit Reputation (Rep) impact audit quality positively and have significant influence towards audit quality as Big Four firm with an outstanding reputation hold their auditors to a higher standard to maintain their expertise within the fields.Theory and Practical Implications - The implications of this research are addressed to investor, company, and future researcher. The implication of this study is that high audit fee and frequent rotation doesn’t necessarily result in high audit quality, but it can impair and degrade the quality of an audit.Novelty – This research will used real audit fee that are disclosed in company’s annual report as opposed to professional fee as an indicators of audit fees.  Keywords: audit fee; audit quality; audit reputation; audit rotation; earning surprise benchmark
Reinforce Corporate Social Responsibility through Earnings Management Chrisna Suhendi; Luluk Muhimatul Ifada; Kiryanto Kiryanto
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.41872

Abstract

The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect of leverage and earnings management on corporate social responsibility. This study also examines earnings management as a mediating variable. This research was conducted on 179 manufacturing companies for three periods, since 2017-2019. Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing. The results of this study indicate that leverage has a negative and significant effect on earnings management. In addition, leverage has a positive and significant impact on corporate social responsibility. The mediation results between leverage on corporate social responsibility through earnings management show that earnings management in this study cannot mediate the relationship between the board of commissioners and leverage on corporate social responsibility. These findings are helpful for investors and policymakers. Investors are advised not to trust companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully. Thus, policymakers should have some guidelines on actual CSR disclosure, not just statements, because it may deceive stakeholders.
Analysis Of Factors Affecting Village Financial Accountability Lukman Hakim; Tengku Juhri Agustan; Sahnan Rangkuti
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.44194

Abstract

This research aims to test whether the implementation of good governance, financial management, quality of human resources, and community participation influence village financial accountability in the Batang Kuis sub-district and Percut sei Tuan sub-district. This research is a quantitative study with causal associative analysis. It uses primary data through questionnaires directly given to respondents, namely village heads, village secretaries, village treasurers, and village communities in villages located in Batang Kuis and Percut sei Tuan sub-districts. The sampling technique is purposive sampling. The test tool used in this study is WarpPLs 3.0. The results showed the implementation of good governance, financial management, the quality of human resources and community participation had a positive and significant effects on village financial accountability in Batang Kuis and Percut sei Tuan sub-district,  with a p-value of 0.05, and goodness of fit can be said to be a research model with a fit model.
Why Do Accounting and Business Lecturers Accept Digital Game-Based Learning? Tan Ming Kuang; Hanny Hanny; Santy Setiawan
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.41451

Abstract

Digital game-based learning has a potential to help accounting and business students acquiring knowledge and skills required for industry 4.0.  However, its adoption and effectiveness rely heavily on lecturer acceptance because they are the real agent of change in Higher Education Institution. In this study, a modified TAM model to examine and predict lecturer acceptance of digital game-based learning is proposed, and empirically tested by involving 258 acounting and business lecturers. The results show that lecturers’ intention for adopting digital game-based learning in the classroom is affected directly by several factors: usefulness, subjective norm, and personal innovativeness. Although curriculum effects are not found, its effects appear to be mediated by usefulness. This study does not find direct and indirect impact of critical mass on lectures’ intention for adopting digital game-based learning.
QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION IN INDONESIA Wiralestari Wiralestari
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.39436

Abstract

Currently, social responsibility plays an essential role in the company. Where social responsibility information is a medium to communicate with stakeholders, this information also has a role in gaining the trust of stakeholders due to transparency. The information presented must be relevant and reliable so that it can be trusted. This research was conducted to see how the quality of corporate social responsibility information. The sample of this research is 32 companies that report the company's sustainability report on the sustainability disclosure database. This study uses content analysis that looks at the information contained in the company's sustainability report. GR! 4 and GRI become company standards or guidelines in reporting corporate social responsibility. The results show that companies engaged in finance have higher quality social responsibility information than mining, chemical, and agricultural companies, which directly impact the environment.

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