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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 321 Documents
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Kecurangan Akademis Mahasiswa: Kenapa Terjadi dan Apa yang Harus Dilakukan? Fontanella, Amy; Sukartini, Sukartini; Chandra, Novrina; Sriyunianti, Fera
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.22378

Abstract

This study investigates determinants of academic dishonesty. Using the fraud triangle concept, this study examined the effect of pressure, opportunity and rationalizations towards academic dishonesty. This research conducted on Accounting Department of Padang State Politechnic (PNP).  This study also analyzes the efforts made by PNP to minimize academic dishonesty. Using a sample of 436 students, this study found that pressure, opportunity and rationalization have a positive effect on academic dishonesty. We also found an opportunity to cheat strengthens the effect of academic pressure on academic dishonesty. The results of interviews and focus group discussions indicate the commitment of PNP to instill honesty values for students through various ways such as determination and dissemination rules related to academic dishonesty, contract agreements related to fraud rules and the implementation of severe sanctions for the perpetrators of fraud. However, a comprehensive and systematic approach is needed to make honesty as a value of department. Penelitian ini bertujuan menginvestigasi determinan perilaku kecurangan akademis mahasiswa. Dengan menggunakan konsep fraud triangle, penelitian ini menguji pengaruh tekanan untuk melakukan kecurangan, kesempatan berbuat curang dan rasionalisasi dalam melakukan kecurangan terhadap perilaku kecurangan mahasiswa. Penelitian ini dilakukan pada Jurusan Akuntansi Politeknik Negeri Padang (PNP. Penelitian ini juga menganalisis upaya-upaya yang telah dilakukan PNP untuk meminimalisir tingkat kecurangan. Dengan menggunakan sampel 436 mahasiswa, penelitian ini menemukan bahwa faktor tekanan, kesempatan dan rasionalisasi berpengaruh positif terhadap perilaku kecurangan mahasiswa. Penelitian ini juga menemukan kesempatan untuk berbuat curang memperkuat pengaruh tekanan akademis terhadap kecurangan akademis. Hasil wawancara dan focus group discussion menunjukkan komitmen PNP untuk menanamkan nilai-nilai kejujuran bagi mahasiswa melalui berbagai cara seperti penetapan dan sosialisasi aturan terkait kecurangan akademis, penandatangan kontrak kesepakatan terkait aturan kecurangan serta penerapan sanksi yang berat bagi pelaku kecurangan. Namun masih perlu dilakukan pendekatan yang komprehemsif, sistematis dan melibatkan seluruh komponen untuk menjadikan kejujuran sebagai value Jurusan.
Pengaruh Rasio CAMEL Terhadap Potensi Financial Distress pryangan, wulandari wulan
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.29610

Abstract

The purpose of this study is to examine the effect of the CAMEL ratio on the potential for financial distress in rural banks in the Central Java region for the 2017-2018 period. The population chosen in this study were rural banks in the Central Java region for the 2017-2018 period. The method used for sampling in this study was purposive sampling technique. 229 BPRs were the sample for the study with a period of 2 years in order to obtain 458 observational data. The data analysis used is logistic regression analysis using SPSS 20 software. The results prove that the CAR and ROA variables have a significant positive effect on the potential for financial distress, the NPM variable has a significant negative effect on the potential for financial distress, while the PPAP and LDR variables have no effect on potential financial distress.Keywords: Potential Financial Distress, CAMEL Ratio
Influencers to Firm Value: Does Tax Avoidance Plays a Mediating Role? Syura, Asy; Arfan, Muhammad; Anzib, Nuraini
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28497

Abstract

This study aims to examine tax avoidance as a mediation effect of corporate governance, financial leverage and sales growth on firm value. The four exogenous variables will be tested for their effect on one endogenous variable, which is firm value. This research is a census research, which includes all manufacturing companies which are the population in the observation of 55 companies. The observation period of research data is 2016-2018. The analytical method used is path analysis. The results of this study found that corporate governance, financial leverage and sales growth affect the value of the company. Tax avoidance fully mediates the effect of corporate governance on corporate value. Whereas tax avoidance partially mediates the effect of financial leverage and sales growth on firm value.
Analysis of performance company : Based on Value Added and Financial Statement Pernamasari, Rieke
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28340

Abstract

This research is the concept of proving the function and / or important factors analytically and experimentally. This study aims to analyze investment decisions as measured by stock prices with performance measures as the independent variable. Company performance measures measured through economic value added (EVA), market value added (MVA), Return on Equity (ROE), and Earning Per Share (EPS). The research method used is quantitative research and the sample of this study is an investor index company listed on the Indonesia Stock Exchange (BEI) in 2015 - 2018. The method of analysis used is multiple regression test. The results of this study indicate that EVA and MVA have no effect on stock prices, while ROE and EPS have an effect on stock prices. So it can be denied that investors in Indonesia, company investors 33, look at the figures shown in historical financial reports more than they look at the residual income.
Participative Budgeting, Employee Motivation and Budgetary Slack in Private Sector in Indonesia Carolina, Yenni
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.25264

Abstract

This research was conducted to evaluate and analyze budgeting practices in the private sector, especially in the banking sector. This study analyzes the relationship between employee involvement in the budgeting process and budgetary slack practices through employee motivation. Participatory budgeting can make employees more motivated because employees will feel needed and their opinions are heard. As a result, employees reduce or eliminate dysfunctional behavior, namely budgetary slack. The data collection technique used was a questionnaire. The questionnaire was filled out by supervisors or managers at banks in Bandung. Questionnaires that can be processed are 33 questionnaires. The data analysis technique used is Structural Equation Modeling-PLS (SmartPLS 3.0). Hypothesis testing results indicated that the two research hypotheses can be accepted..
Determinants of Asset Management Effectiveness and Its Impact on The Fairness of The Asset Presentation syaifudin, mohamad; ritchi, hamzah; avianti, ilya
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.29351

Abstract

This study aims to analyze asset management effectiveness and its impact on the fairness of the presentation of assets in the local government balance sheet. This research was conducted in 2019 with respondents who were the goods management apparatus at local government organizations in 27 local government in West Java Province. A total of 172 questionnaires were distributed and filled out by the goods management apparatus using the google form application. This research method uses quantitative methods with multiple linear regression equation models with the help of SPSS software. The results of this study indicate the effectiveness of the performance of asset management can be influenced by the commitment of the leadership, the competence of goods management employees, internal control, application of regional asset management information systems. The performance of regional asset management also has an impact on the fairness of the presentation of assets on the local government balance sheet.
The Contribution of Village Fund Management for Creating More Prosperous Society: an Empirical Study at Central Java Susilowati, Nurdian; Mahmud, Amir; Rachmadani, Wulan Suci; Lestari, Sari; Tusyanah, Tusyanah
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28995

Abstract

The purposes of this research are first to explain the readiness of villages in managing the village fund. Second, to generate a mapping of priorities for the use of village fund. Third, to analyze the implementations of financial management of the village fund. This research uses a case study. The main data sources of this research are the village chiefs, village secretaries, village treasurers, and society in Central Java. The results show the villages are ready to manage the village fund originating from the national budget. The village fund is used to finance physical and non-physical development and empower the society. The implementation of the use of the village fund have been by certain procedures and can be justified so that transparency and accountability can be realized well. The business activities of Village-Owned Enterprises originating from the village fund have proven to be able to move the economy of the village community forward
Deteksi Kesehatan Keuangan Badan Usaha Milik Negara (BUMN) Menggunakan Financial Discriminant Models Iqbal, Achmad; BR. P, Sofia Asyriana
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28072

Abstract

State-owned enterprises (BUMN) are business entities that are not only responsible for profit creation but also as a source of state revenue. This study aims to detect the financial health of BUMN using Financial Discriminant Models, namely the Springate and Taffler Models. The analysis was carried out on the BUMN financial reports for the 2014-2018 period of 16 companies with 80 financial reports being analyzed. The results of this study show that by using the Springate Model, it is known that 2017 is the best year, no BUMN is experiencing financial distress. 2018 was the worst year with 12 BUMNs declared financial distress and only 4 companies categorized as healthy. The results of the analysis with the Taffler Model show that in 2014 all BUMNs were categorized as healthy and only 1 company was declared to have financial distress. 
Professional Skills Requirements for Accountants: Analysis of Accounting Job Advertisements Ghani, Mohammad Abdul; Suryani, Ani Wilujeng
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.26202

Abstract

This study provides a new insight to the accounting literature by investigating the most required skills for accountants through the analysis of job advertisements. This study obtained 523 job advertisements from an online job seeker website in accounting including financial accountants, auditors, and tax accountants. By using content analysis, the results of the study show that interpersonal and communication skills are considered to be the most important skills for accountants, especially in Indonesia. In addition, the findings show the importance of foreign language skills in obtaining a job. However, based on the comparison with similar studies in Australia and New Zealand, technical skills are ranked more important in Indonesia. This study implies that accounting education should stress more on the softskills rather than technical skills to generate work-ready accountants.
Cost Recovery Rate dan Pengendalian Biaya di Rumah Sakit: Studi kasus pada Rumah Sakit Pemerintah Arfiani, Mutia; Fahlevi, Heru; Zuraida, .
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.26317

Abstract

Penelitian ini bertujuan untuk menganalisis cost recovery rate (CRR) dan pengendalian biaya di rumah sakit pemerintah pasca penerapan Indonesian Diagnostic Related Groups/ Cases Based Gropus (INA-DRGs/ CBGs). Penelitian dengan metode campuran ini (mixed method) dilakukan di sebuah rumah sakit rujukan provinsi tipe A yang berlokasi di salah satu provinsi di Sumatera. Data dikumpulkan dari dokumen dan database pasien serta klaim INA-DRGs/ CBG selama tahun 2018. Wawancara dengan menggunakan teknik semi structured  dengan narasumber dokter dan manajemen rumah sakit. Untuk menganlisis data digunakan metode statistik deskriptif dan metode pengolahan data wawancara. Hasil penelitian menemukan bahwa akumulasi CRR hanya 60% yang artinya tarif INA-CBGs lebih kecil 40% dari total klaim rumah sakit. Penelitian ini juga menemukan perbedaan selisih klaim dan INA DRGs/CBGs antara usia pasien, jenis kelamin, hari rawatan dan tingkat keparahan. Pengendalian biaya pada rumah sakit yang diteliti masih menggunakan pendekatan agregrate/ total biaya dan belum menggunakan pendekatan kasus per kasus sehingga pengendalian biaya yang dilakukan belum optimal.

Page 19 of 33 | Total Record : 321

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