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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 15 Documents
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Search results for , issue "Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023" : 15 Documents clear
Intellectual Capital and Transforming Business Banking Ilham Wahyudi; Erja Humairah Lydia
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.51788

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, yang diukur dengan  value added capital employed (VACA), value added human capital (VAHU), dan structural capital value added (STVA) terhadap kinerja keuangan perusahaan perbankan.Metode – Populasi target pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2018-2020. Data yang diperoleh berjumlah 122 dan dianalisis menggunakan metode analisis regresi linier berganda.  Temuan Utama – Secara simultan vaiabel-variabel intellectual capital mempengaruhi kinerja keuangan perusahaan perbankan, yang berarti bahwa semakin baik modal intelektual perusahaan, maka kinerja perusahaan juga akan semakin meningkat. Namun secara parsial hanya value added human capital (VAHU) dan structural capital value added (STVA) yang mempengaruhi kinerja keuangan.Implikasi Teori dan Kebijakan – Implikasi dari hasil penelitian menunjukkan bahwa nilai tambah dari anggaran dana perusahaan perbankan untuk karyawannya berkontribusi pada peningkatan kinerja keuangan. Hasil juga menunjukkan bahwa perusahaan perbankan yang mampu mengelola structural capital dengan baik, seperti pemanfaatan teknologi, sistem informasi, infrastruktur, budaya perusahaan dan hal lain yang nilainya lebih tinggi dibandingkan dengan nilai materi secara efisien, akan mampu meningkatkan kinerja keuangannya.Kebaruan Penelitian – Penelitian sebelumnya hanya mengamati perusahaan yang mengalami keuntungan, sedangkan pada penelitian ini pengamatan juga dilakukan terhadap perusahaan yang mengalami kerugian selama periode pengamatan.
Exploring Organizational Factors, Academic Fraud Behaviors, and Academic Integrity of Accounting Students Muhamad Arief Ramdhany; Arvian Triantoro; Raden Dian Hardiana; Hari Mulyadi
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57025

Abstract

Main Purpose - The research objectives are to examine the relationship between organizational factors and academic fraud behaviors, to investigate the relationship between academic fraud behaviors and academic integrity, and to identify the most effective strategies for promoting academic integrity and preventing academic fraud behaviors among accounting education students in the university.Method - The research used a cross-sectional survey that collected data from 104 students of accounting education study program as population who have attended the course ‘Accounting Information System’, and using random sampling, 82 students participated. The data were collected using structured questionnaires that measured the study's constructs. Partial Least Square (PLS) was used to analyze the quantitative data.Main Findings - Organizational factors have a significant negative effect on academic fraud behaviors. Academic fraud behaviors have a significant negative effect on academic integrity. Organizational factors have a direct and an indirect effect on academic integrity through academic fraud behaviors.Theory and Practical Implications - The finding could have important implications for the university as an educational institution seeking to prevent or address academic misconduct by focusing on improving its organizational factors. The solid organizational factors of the university can mainly prevent academic fraud behaviors for students and teaching staff, leading to acceptable academic integrity for the students and teaching staff. Novelty - This study provides novel insights into the relationship between organizational factors, academic fraud behaviors, and academic integrity in the context of accounting education students in higher education.
A Quasi-Experiment Of Improved Financial Literacy Business On The Young Entrepreneur Imas Purnamasari; Harpa Sugiharti; Azizah Fauziyah
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.56643

Abstract

Abstrak Literasi keuangan merupakan kombinasi dari kesadaran, pengetahuan, keterampilan, sikap dan perilaku yang harus dimiliki oleh seseorang untuk membuat keputusan keuangan yang sehat dan akhirnya mencapai kesejahteraan keuangan. Hasil penelitian sebelumnya menunjukkan, tingkat literasi keuangan pemula wirausaha muda yang rendah, membuat mereka rentan mengalami kegagalan dalam pengambilan keputusan keuangan dengan kelompok usaha baru. Penelitian ini dilakukan untuk mengetahui peran pendidikan keuangan dan pengetahuan risiko bisnis terhadap peningkatan literasi keuangan di kalangan pengusaha muda pemula. Dengan mengambil objek anggota Koperasi Mahasiswa (KOPMA) Universitas Pendidikan Indonesia. Pendekatan penelitian yang digunakan adalah metode eksperimen buatan, dengan rancangan faktorial 3x2. Hasil penelitian menunjukkan pelatihan edukasi keuangan untuk meningkatkan literasi keuangan bisnis pada wirausaha muda. Peningkatan tingkat literasi keuangan pengusaha muda membantu mereka mengambil keputusan keuangan yang lebih baik dan membantu pertumbuhan bisnis yang sedang berjalan. Dengan mengetahui resiko bisnis yang akan dihadapi, pengusaha pemula dapat mempersiapkan diri menghadapi tantangan bisnis yang ada dan mampu mempertahankan usahanya di tengah banyaknya persaingan bisnis. Untuk wirausaha muda dengan tingkat literasi keuangan yang rendah, diperlukan pengembangan dan metode penyampaian lain yang dapat membantu mereka meningkatkan literasi bisnis, untuk tingkat literasi keuangan yang tinggi, pengelolaan keuangan dan pengambilan keputusan keuangan yang bertanggung jawab harus dipertahankan bahkan setelah wirausaha telah menyelesaikan pendidikan formalnya. Kata Kunci: desain eksperimental semu, literasi keuangan, pendidikan keuangan, risiko bisnis AbstractFinancial literacy is a combination of awareness, knowledge, skills, attitudes, and behaviors that someone must own to make healthy financial decisions and reach economic well-being. The results of previous studies show that young entrepreneurs' budding financial literacy rates are low, making them vulnerable to experiencing failure regarding financial decision-making with the new venture group. This research was conducted to determine the role of financial education and knowledge of business risks in increasing financial literacy among young entrepreneurs and budding businesses by taking objects from members of KOPMA Universitas Pendidikan Indonesia students. The research approach used is a method of artificial experiments with a factorial design 3x2. The results showed that financial education training increases financial literacy business for young entrepreneurs. The increase in the level of financial literacy of young entrepreneurs helps them make better financial decisions and supports the growth of the currently running companies. By knowing the business risks that will be faced, novice entrepreneurs can prepare themselves to meet the challenges of existing businesses and be able to maintain their business in the middle of a business competition. Development and another delivery method are needed for young entrepreneurs with low financial literacy levels, which can help them improve their business literacy. Financial management and responsible financial decision-making should be sustained even after the entrepreneurs have finished their formal education for a high financial literacy level. Keywords: quasi-experimental design, financial literacy, financial education, business risks
Factors Affecting The Measurement of Intermediation Margin in Islamic Banks in Indonesia Ira Novianty; Setiawan Setiawan; Rika Lisnawati
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.50607

Abstract

Main Purpose - The purpose of this study is to empirically assess the main factors that affect the bank margin of Islamic operations in Indonesia.Method - Hypothesis testing and data analysis used the Structural Equation Model - Partial Least Square (SEM-PLS. The research sample was conducted on 10 Islamic banks that have a dual banking system in Indonesia.Main Findings - The results of the study proved that the Capital Adequacy Ratio (CAR) had a positive and significant effect on the Net Intermediation Margin (NIM) and the size of the bank had a positive and significant effect on the Net Intermediation Margin (NIM). Meanwhile, Non-Performing Financing (NPF) and Operating Expenses of Operating Income (BOPO) had no effect on the net intermediation margin (NIM) in Islamic Banks.Theory and Practical Implications - The significant impact of the CAR and the size of the bank showed that there was an analysis of capital policy and product diversification on the bank. The high level of margin in Islamic banks can be an obstacle for Islamic banks to pursue the development process, therefore, there is a need for improvement in terms of liability, asset side, and operational side of the Bank in order to reduce NIM in Sharia Banks. Novelty - This research used BI rate and inflation as control variables in contrast to other studies that included BI Rate and inflation as independent variables.
Earnings Quality: The Role of Owners Deden Tarmidi; Yuni Rosdiana; Helliana Helliana
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.49058

Abstract

This study is a continued study in earnings quality, with the aim of analyzing the effect of ownership structure consisting of concentrated ownership, institutional ownership and foreign ownership on earnings quality. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2020 are the research population using purposive sampling. In addition to causal research by analyzing the respective effects of concentrated ownership, institutional ownership and foreign ownership on earnings quality, a sensitivity test was also conducted by comparing the effect of each independent variable on earnings quality with different measurement indicators, namely Performance Adjusted Accrual including Tax (PAiT), which is a new measurement developed by researchers and used in the main research model compared to the existing measurement, namely Performance Adjusted Dicretionary Accrual (PAccr). With the using of STATA in statistical analysis, this study found a negative effect of institutional ownership on earnings quality, while the opposite result was found on the effect of foreign ownership, although in this study there was no effect of concentrated ownership. These results are expected to contribute to investors who use earnings information in making investment policies, besides that the results of this study can be used as input for management in making company policies, especially in the preparation of financial information.
Revealing Fraud in The Distribution of Cash Direct Assistance - Village Funds Mahmud Isma'il; Bambang Haryadi; Prasetyono Prasetyono
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57179

Abstract

Main Purpose - The purpose of this study is to reveal fraudulent practices in the distribution of Direct Cash Assistance to Village Funds (BLT-DD) in 2022 for handling Covid-19Method - This study uses a phenomenological approach with data collection methods: observation, interviews, and documentation.Main Findings - The study results show that, first, the mechanism for channeling BLT-DD in cash is used as an opportunity to commit fraud. Second, there is a cut in the BLT-DD money. Third, there is a role conflict in the distribution of BLT-DD, namely, the village head acts as treasurer. Fourth, BPD ignores the oversight function. Fifth, the formation of the BLT-DD volunteer team was only a formality. Sixth, from the deductions from the BLT-DD, village officials and the community who are not on the beneficiary list will also enjoy the deducted money.Theory and Practical Implications - This research is expected to uncover the veil of fraud practices in BLT-DD distribution, providing theoretical, academic, and practical benefits. Revealing facts that occur naturally in the field is an important lesson for readers because what is known so far is in a theoretical context or only on the surface.Novelty - This research contributes significantly and enables new insights into fraudulent practices in BLT-DD distribution.
The Tax Compliance Factors In Individual Taxpayer Perspective Donny Maha Putra
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.50985

Abstract

Main Purpose - This study examines the effect of understanding tax regulations (UTR), tax digitalization (TDigi), and taxpayer awareness (TAWs) on  taxpayer compliance (TC).Method - A questionnaire was used for testing with 399 samples of individual taxpayers in Indonesia selected using simple random sampling. The data were analyzed using Structural Equation Modeling with Lisrel 8.8 statistical tool.Main Findings - It was found that Tdigi is the most significant determinant of TC, followed by UTR. Meanwhile, TAWs has no significant effect on TC. It is implied that TDigi plays a significant role.Theory and Practical Implications - Interestingly, this study found that the effect of TAWs on TC was not significant. It is revealed that TAWs can be formed if the public understands that the taxes paid are used by the government for people's welfare and will return to them. Novelty - This studi explains the relationship between research variables and attribution theory that internal factors can affect TC in carrying out their tax obligations
What Motivates Companies to Avoid Tax? Yenny Rachmad; Nuraini A Nuraini A; Fifi Yusmita
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.51844

Abstract

Main Purpose - This study looks into whether transfer pricing, corporate social responsibility, and leverage are factors that motivate companies to undertake tax avoidance of non-financial companies on the Indonesia Stock Exchange (IDX).Method - The sample consisted of 86 companies that were randomly selected by simple random sampling from 2017 to 2019. A total of 603 data observations consisting of the annual reports of 52 domestic companies and 34 multinational companies were analyzed by use of multiple linear regression with IBM SPSS 21 software.Main Findings – This study implies that the majority of companies consider the practice of tax avoidance to be unethical, the results show that the tier of tax-avoidance practices in companies that are listed on the IDX is very low. On the other hand, transfer pricing, corporate social responsibility, and leverage do not affect tax avoidance since those are not factors that cause companies to avoid taxes.Theory and Practical Implications - Most companies in Indonesia view tax avoidance as unethical even though it is legal. These findings are expected to contribute to regulators in setting tax-avoidance arrangements in Indonesia.Novelty - Compared to other studies, this study examines tax avoidance practices from an ethical perspective.
Perceived Seriousness Of Wrongdoing And Peer Reporting Intention: The Moderating Role Of Wrongdoer’s Status Andrey Hasiholan Pulungan; Audrey Azzahra; Kenny Fernando; Budi Kurniawan
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.51855

Abstract

Main Purpose - This study intends to evaluate the moderating effect of wrongdoer status (close friends or acquaintances) on the link between perceived wrongdoing seriousness and intention to report academic misconductMethod - This research used a 1x2 experimental design between subjects. One hundred eleven participants from three universities were involved in the experiments. Participants were selected using a method of purposive sampling. However, only 106 responses can be analyzed using SMART PLS 4 due to insufficient responses from some participants.Main Findings - The findings indicate that students are more likely to report academic misconduct when they consider it to be more severe. However, if the perpetrator is a close friend, the likelihood of a student reporting academic misconduct is significantly reduced.Theory and Practical Implications – This study has consequences for how colleges respond when students report their friends for academic dishonesty. Students fear that if they report the inappropriate activity of their close friends, they would be left by their friends. Educating students and faculty members on the need of recognizing and reporting academic dishonesty could contribute to the creation of an ethical university culture.Novelty – Prior research has often been descriptive and qualitative, meanwhile, this study applies path analysis to provide empirical evidence specifically in the Indonesian context about the impact of friendship on students' willingness to report academic misconduct. 
The Speed of Adjustment Capital Structure in The Perspective of Structure-Conduct-Performance Theory Toni Heryana; Delina Herdian Septiani; Dita Rari Dwi Rinining Tyastuty
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.56659

Abstract

Main Purpose - The research objective is to explain the factors that determine the speed of capital structure adjustment based on market concentrations on profitability, company growth, liquidity, exchange rates and inflation.Method - The research method used is the explanatory method with a causality approach. The unit of analysis for this research is non-financial sector issuers listed on the Indonesia Stock Exchange in 2009-2015.Main Findings - This research finds that the structure-conduct-performance theory can be used as a theory that explains the speed of capital structure adjustment. In addition, the results of the study also found the exchange rate to be a driving factor in increasing the speed of capital structure adjustment.Theory and Practical Implications - Research findings provide support for the structure-conduct-performance theory which indicates that market concentration is a determining factor in company behavior in adjusting capital structure.Novelty - This study uses the theory of performance-behavior structure in explaining the variables that determine the speed of capital structure adjustment. 

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