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INDONESIA
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.
Arjuna Subject : -
Articles 16 Documents
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Search results for , issue "Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022" : 16 Documents clear
Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs Luluk Muhimatul Ifada; Sri Anik; Fatmasari Sukesti; Andwiani Sinar Asri
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49586

Abstract

This study examines the relationship between SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) socialization, understanding of accounting, and motivation to prepare financial statements as independent variables on the quality of SMEs financial reporting in Pati, Central Java, Indonesia. This study used a purposive sampling method for 30 Batik SMEs. This study used primary data processed by the multiple linear regression analysis with SPSS and shows a significant positive relationship. Financial reports on SME operations aim to provide information on the financial position, financial performance, and cash flows needed by stakeholders to continue their business. This study determines the role of SMEs by presenting financial reports that have been determined in accordance with SAK ETAP. The test results in this study indicate that the socialization of SAK ETAP, understanding of accounting, and motivation to prepare financial statements positively affect the quality of financial reporting for SMEs.
COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia) Yenni Carolina; joanne Haneda
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.48834

Abstract

Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case.  
ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY? Yanuar Ramadhan
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.51122

Abstract

This study aims to explore the effect of the relationship between accounting information systems quality on accounting information quality in MSME companies. The method of collecting data through distributing questionnaires related to the variables studied, namely Accounting Information Systems Quality and Accounting Information Quality. The type of data used in this study is primary data with this questionnaire is causality. The inferential analysis method used is simple linear regression which will test between hypothesised variables (explanatory research) and aims to determine the effect of variables by analysing factors related to Accounting Information Systems Quality and Accounting Information Quality. The results showed that Accounting Information Systems Quality affects Accounting Information Quality. Research shows the importance of accounting information systems quality that will produce accounting information quality. The results of this study are very important for companies, especially for MSMEs, that accounting information quality will help entrepreneurs in making the right decisions. This research is concluded based on MSME respondents who answered the questionnaire, which does not include MSMEs in a broader scope and has not been arranged based on their respective classifications, namely micro, small, or medium.
Antecedents and Consequences of Higher Education Financial Performance in Indonesia: Evidence from Private Higher Education Institutions in Indonesia Suryo Pratolo; Arifin Hamsyah Mukti; Aristanti Widyaningsih
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.50467

Abstract

Purpose: This study aims to examine the effect of accounting information systems and management accountability on financial and operational performance. Furthermore, it investigates the intervening role of financial performance on the effect of management accountability and operational performance.Design/methodology/approach: This research was conducted at private higher education institutions (HEIs) in Indonesia. Cluster sampling was used as a sampling technique, and 186 private HEIs were obtained. The survey method by distributing questionnaires was then carried out to collect research data. Moreover, data processing was performed utilizing Partial Least Squares (PLS).Findings: This study uncovered the key role of financial performance in direct or indirect influence on operational performance. In indirect influence, financial performance could be an intervention for management accountability and operational performance of private HEIs. In addition, the accounting information system had a positive effect on management accountability. Furthermore, management accountability had a positive effect on financial performance. Finally, management accountability had a positive effect on the operational performance of private HEIs.Originality: This study scrutinized the intervening role of financial performance on the relationship between management accountability and the operational performance of private HEIs. On the other hand, this research was carried out during the COVID-19 pandemic, the impact of which was also felt by private HEIs.Research limitation/implication: This research was only conducted based on data from private HEIs that became the research sample. Thus, the study results could not be generalized to all private HEIs.Practical implication: This study provides recommendations for the management of private HEIs to improve their operational performance through the application of management accounting in financial performance management, supported by an accounting information system.
NON-ACCOUNTING STUDENTS’ PERCEPTIONS ON THE USEFULNESS OF GAMIFICATION IN SUPPORTING COGNITIVE DEVELOPMENT Rosaline Tandiono; Valentina Tohang; Yanthi Hutagaol-Martowidjojo
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49040

Abstract

Main Purpose - This study aims to examine the usefulness of the gamification teaching method in assisting non-accounting students in understanding accounting courses.Method – The current study relies on forty non-accounting students’ perceptions as its qualitative empirical data which was collected through students’ self-reflection reports. Self-reflection is perceived to be the most appropriate medium for students to express their thought and feeling freely.Main Findings - The results show that the majority of the students favor gamification and the specifically designed game for accounting courses assists them in understanding accounting terms and concepts, and financial statements, and helps them in visualizing a real business environment. Several features of the game also assist in the students learning process, i.e., the repetitive quiz questions, direct feedback, and the game itself. Nevertheless, while gamification benefits others, few students still perceive self-study and lectures as more critical in their learning experience.Theory and Practical Implications – Specific designed game can be a valuable tool for students to learn accounting which in this study includes accounting terms and concepts. Nevertheless, educators interested in applying gamification in the classroom need reasonable anticipation and proper preparation. Novelty – This study contributes to the literature on gamification in accounting education which currently is limited.
SUPERVISORY BOARD DIVERSITY AND POLITICALLY CONNECTED COMPANIES PERFOMANCE Desi Ilona; Zaitul Zaitul; Eugene Okyere-Kwakye; Rina Asmeri
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.47675

Abstract

Main Purpose - This study examines whether board diversity is lower in politically connected companies than in non-political affiliated companies and determines whether board diversity is less effective in a politically connected company.Method - Using 651 companies-years observation, the univariate analysis using the independent t-test and mean to see any significant difference of board diversity in the politically connected company vs non-connected companies. Besides, multiple regression analysis is employed to determine the effectiveness of board diversity in two types of companies. Main Findings – This study found that board diversity (national, gender, and experience diversity) is lower in politically connected companies, and there is a significant difference between these types of companies. Besides, board diversity is less effective in political companies than in non-political affiliated companies.Theory and Practical Implications - This study implies that politically connected companies should increase board diversity and its effectiveness to boost their performance. Theoretically, this study found that the resources dependent and agency theories are not sound in politically connected companies. Novelty – This study provides insightful discussion about whether board diversity is worthwhile in politically connected companies in the unique continental European corporate governance system, Indonesia, where there was little discussion from previous studies. 

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