Jurnal ASET (Akuntansi Riset)
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.
Articles
321 Documents
<![CDATA[Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model ]]>
<![CDATA[Ady Setyo Nugroho]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.44535
<![CDATA[This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. The samples that used in this study were 534 manufacturing companies that were listed in Indonesia Stock Exchange (IDX) in the period of 2013 until 2017. Secondary data were used in the form of annual reports of every companies. Hypothesis testing in this study was conducted by using logistic regression analyses with SPSS 20 software. The results of this study showed that variables such as pressure (proxied by leverage ratio), opportunity (proxied by asset composition ratio), and rationalization (proxied by audit quality) could be used to predict the financial statement fraud.]]>
<![CDATA[Financial Sustainability of Local Governments in Indonesia ]]>
<![CDATA[Iqbal Lhutfi]]>;
<![CDATA[Harpa Sugiharti]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.48133
<![CDATA[This study aims to examine the factors that impact the financial sustainability of local governments in Indonesia. This study used a quantitative method and employed the secondary data processing of the Regional Government Financial Reports (LKPD) for 2018–2020 retrieved from The Audit Board of the Republic of Indonesia (BPK). This study used a saturated sample that included every member of the population, precisely 34 Indonesian provinces. The author used multiple regression analysis of panel data by using Eviews 10. This study employed financial sustainability as the dependent variable, whereas total population, gross regional domestic product (GRDP), and financial independence acted as independent variables. This study concludes that total population and gross regional domestic product have a substantial negative impact on financial sustainability, while financial independence positively affects financial sustainability. This study adds new information about the financial sustainability of Indonesian provincial governments, providing theoretical support that future research can later expand upon. By taking into account variables that may impede or promote financial sustainability in each location, local governments can utilise this research to inform the policies they adopt to manage the finances of their respective regions.]]>
<![CDATA[Initial Returns Determinants with the Underwriter’s Reputation as a Moderating Factor ]]>
<![CDATA[Dewi Cahyani Pangestuti]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49743
<![CDATA[Main purpose- The main purpose of this study is to find out the factors that affect the initial return. Accounting information and non-accounting information are components that determine the initial return that needs to be considered.Method - The population used is all companies that conducted initial public offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. In this study, the sampling technique used was non-probability sampling with a saturated sample technique of 135 companies. This study used multiple linear regression analysis to test its hypothesis.Main Findings-The results of the hypothesis testing concluded that the return on assets has a positive and significant effect on the initial return. The underwriter's reputation was able to moderate the relationship between return on assets and initial returns. The debt-to-equity ratio has a significant negative effect on the initial return. The underwriter's reputation was able to moderate the relationship between the debt-to-equity ratio and initial return. The current ratio positively and not significantly affect the initial return on investment. The underwriter's reputation was able to moderate the relationship between the current ratio and the initial return. The company's size positively and significantly affects the initial return. The underwriter's reputation was able to moderate the relationship of company size to initial return. Earnings per share have a negative and significant effect on initial returns. The underwriter's reputation cannot be moderated on earnings per share versus initial return. The price-earnings ratio has a positive but not significant effect on the initial return.Theory and Practical Implications - The findings of this study have implications for initial public offerings (IPOs) in the primary market, as well as parties who will conduct further research on factors that affect initial returns, such as issuers who will go public. These investors will make decisions about investing in companies with high underpricing rates. The results of this study are expected to contribute to the company or issuer, and also to investors who will invest that the underwriter's reputation can moderate the influence of ROA, DER, SIZE, and EPS on the initial return.Novelty- The novelty in this study is to use the underwriter reputation variable as a moderation variable that will strengthen the influence of the ROA, DER, CR, Ln Size, EPS, and PER variables on the initial return, whereas previous studies did not use it as a moderation variable.]]>
<![CDATA[Financial ratio analysis in stock price: Evidence from Indonesia ]]>
<![CDATA[Nurul Fitriani]]>;
<![CDATA[Adib Minanurohman]]>;
<![CDATA[Gery Lusiano Firmansah]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49132
<![CDATA[Main Purpose - This study aims to examine the association between financial ratios (including return on assets, debt to equity ratio, cash ratio, and total assets turnover ratio) with stock prices of Indonesian listed company in Indonesia Stock Exchange (IDX) except SIC 6 during 2015 – 2020.Method - This study used Signaling theory and asymmetric information as a theoretical base for testing this association using purposive sampling technique. This research obtained final samples of 1603 firm-year observation and used regression analysis to answer the hypotheses.Main Findings - The results show that return on assets ratio and cash ratio have positive and significant correlation with stock price. While debt to equity ratio has negative and significant correlation with stock price. Meanwhile, total assets turnover ratio has no significant correlation with stock price.Theory and Practical Implications - The results of this study are expected to contribute to both the literature and practice. First, this study expands the literature on the types of financial ratios associated with stock prices as well as the literature on asymmetric information, and second, the results of this study are expected to help investors perform fundamental analysis to estimate the value of the target company.Novelty - This research provides novelty in the form of the latest data updates until 2020 and analysis using old or young company categories which are related to low or high asymmetric information.]]>
<![CDATA[Activity-Based Costing Method as an Effort to Increase Profitability ]]>
<![CDATA[Nur Wahyuni]]>;
<![CDATA[Ummu Kalsum]]>;
<![CDATA[Yulan Asmara]]>;
<![CDATA[Abdul Karim]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.45642
<![CDATA[This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.]]>
<![CDATA[Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs ]]>
<![CDATA[Luluk Muhimatul Ifada]]>;
<![CDATA[Sri Anik]]>;
<![CDATA[Fatmasari Sukesti]]>;
<![CDATA[Andwiani Sinar Asri]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49586
<![CDATA[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.]]>
<![CDATA[COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia) ]]>
<![CDATA[Yenni Carolina]]>;
<![CDATA[joanne Haneda]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.48834
<![CDATA[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. ]]>
<![CDATA[ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY? ]]>
<![CDATA[Yanuar Ramadhan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.51122
<![CDATA[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.]]>
<![CDATA[Antecedents and Consequences of Higher Education Financial Performance in Indonesia: Evidence from Private Higher Education Institutions in Indonesia ]]>
<![CDATA[Suryo Pratolo]]>;
<![CDATA[Arifin Hamsyah Mukti]]>;
<![CDATA[Aristanti Widyaningsih]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.50467
<![CDATA[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.]]>
<![CDATA[NON-ACCOUNTING STUDENTS’ PERCEPTIONS ON THE USEFULNESS OF GAMIFICATION IN SUPPORTING COGNITIVE DEVELOPMENT ]]>
<![CDATA[Rosaline Tandiono]]>;
<![CDATA[Valentina Tohang]]>;
<![CDATA[Yanthi Hutagaol-Martowidjojo]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49040
<![CDATA[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.]]>
