Assets: Jurnal Akuntansi dan Pendidikan
ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial accounting, management accounting, public sector accounting, accounting information system, auditing, taxation, accounting sharia, entrepreneurial accounting, banking accounting, innovation in accounting learning. This is in line with the vision of an accounting education study program mission that wants to create a well-characterized and independent educator, integrating the pure accounting and education science.
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<![CDATA[ANALISIS ESTIMASI COST-VOLUME-PROFIT (CVP) DALAM HUBUNGANNYA DENGAN PERENCANAAN LABA PADA HOTEL TLOGO MAS SARANGAN ]]>
<![CDATA[Satrijo Budi Wibowo]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.517
<![CDATA[This research aims to analyze the estimated Cost-Volume-Profit (CVP) in association with the Profit Planning at Tlogo Mas Hotel Sarangan. Analytical techniques used in this study were: (1) Classify all costs incurred in the variable costs (variable costs) and fixed costs (fixed cost). (2) Method of least squares analysis. (3) Analysis of the breakeven point (Break Event Point / BEP). The results showed that Tlogo Mas Hotel Sarangan determine the profits of 10% of total sales. It is seen from the fluctuations experienced profit growth each year from 2009 to 2011.]]>
<![CDATA[PENGARUH PAJAK DAERAH DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA DAERAH KABUPATEN MADIUN ]]>
<![CDATA[Dwi Handayani]]>;
<![CDATA[Elva Nuraina]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.541
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pajak daerah dan dana alokasi khusus terhadap belanja daerah Kabupaten Madiun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang terdiri dari peraturan bupati, Laporan pendapatan asli daerah tahun Laporan Dana Alokasi Khusus tahun dan laporan realisasi anggaran belanja daerah. Metode yang dilakukan dalam penelitian ini adalah metode penelitian kuantitatif dengan menggunakan tehnik analisis regresi linier berganda dan uji hipotesis diolah dengan SPSS. Hasil Analisis data menunjukan bahwa pajak daerah berpengaruh secara positif dan signifikan terhadap alokasi belanja daerah karena pajak daerah merupakan bagian dari pendapatan asli daerah yang terbesar. Dana Alokasi Khusus tidak berpengaruh secara signifikan terhadap alokasi belanja daerah, karena kebutuhan sulit diperkirakan dengan rumus alokasi umum dan kebutuhan merupakan komitmen atau prioritas nasional. Pajak daerah dan dana alokasi khusus secara simultan berpengaruh secara positif dan signifikan terhadap alokasi belanja daerah.]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN BAHAN BAKU SECARA TUNAI GUNA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA PT. DWI MULYO LESTARI MADIUN ]]>
<![CDATA[Fefi Wuri Ambarwati]]>;
<![CDATA[Isharijadi Isharijadi]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.520
<![CDATA[This study evaluates the raw material purchasing system are applied in PT. Mulyo Dwi Lestari in order to enhance the effectiveness of internal control. The data was collected using interview and observation techniques. The analysis conducted is qualitative descriptive analysis. Based on the research that has been done, researchers can take the conclusion that the implementation of raw material purchasing system in the PT. Mulyo Dwi Lestari not support the effectiveness of internal control. The weaknesses include there isn’t form of purchase orders, goods receiving report form is not suitable with the basic principles of design, a dual function in the barn, yet numbered printed form, and never made a sudden inspection of the accounting records company's physical wealth.]]>
<![CDATA[PENGARUH PRESTASI BELAJAR PERENCANAAN PENGAJARAN DAN MICRO TEACHING TERHADAP PRAKTIK PENGALAMAN LAPANGAN MAHASISWA PENDIDIKAN AKUNTANSI IKIP PGRI MADIUN ]]>
<![CDATA[Supri Wahyudi Utomo]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.544
<![CDATA[This study aimed to determine the effect of teaching and learning achievement planning to practice micro teaching field experience accounting education collage students IKIP PGRI Madiun. The analysis method used is multiple regression. The results showed that the learning achievements and course planning Teaching Micro Teaching simultaneously influence the success in participating in the Practice Field Experience. There is a positive effect between achievement Instructor course on learning achievement Planning Practice Field Experience. However, this study did not find any significant effect between achievement on learning achievement Micro Teaching Practice Practice Field Experience.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PERUSAHAAN GO PUBLIC DI INDONESIA ]]>
<![CDATA[Nik Amah]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.525
<![CDATA[This research tests the effect of profitability, liquidity, investment opportunity, risk, and firm’s size on dividend policy of go public company in Indonesian over the period 2006-2008. Population of this research is all of public companies that listed at Indonesian Stock Exchange. Sampling method uses purposive sampling method. Hypothesis test uses multiple regression analysis. The results of this research show that: profitability, liquidity, investment opportunity, risk, and firm’s size simultaneously affect on dividend policy; and each of independent variables partially affects on dividend policy.]]>
<![CDATA[PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW ]]>
<![CDATA[Anggita Langgeng]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.547
<![CDATA[This research is a study of the literature that discusses the measurement of accounting conservatism. Research about accounting conservatism raises several alternative methods that can be used to measure the level of accounting conservatism in a company. With reference to some previous literature it can be conclude that conservatism can be measured by several methods, including: 1) the market model of Basu (1997), 2) market to book ratio approach, 3) operating income approach, 4) the accrual of cash flow approach, 5) non-operating accrual approach.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LITERASI FINANSIAL MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BRAWIJAYA ]]>
<![CDATA[Irin Widyawati]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.527
<![CDATA[The purpose of this study to clarify: (1) the influence of socio-economic status of parents towards education family financial management, (2) the influence of parental socioeconomic status on cognitive aspects of financial literacy, (3) the influence of parental socioeconomic status on financial literacy aspects of attitude, (4) the effect of family financial management education to the cognitive aspects of financial literacy, (5) the effect of family financial management education for financial literacy aspect of attitude, (6) the effect of learning in higher education to cognitive aspects of financial literacy, (7) the effect of learning college for financial literacy aspect of attitude; (8) the effect of socioeconomic status of parents of student cognitive aspects of financial literacy through education family financial management; (9) the influence of socio-economic status of parents towards financial literacy aspect of student attitudes through education family financial management . Data collected using tests and questionnaires from 220 students. Data analysis techniques in this study using path analysis. The results of the study are: (1) socio-economic status of parents significant positive direct effect on education family financial management, (2) socio-economic status of parents does not directly influence the cognitive aspects of financial literacy, (3) socio-economic status of parents do not have direct the financial literacy aspect of attitude, (4) education family financial management a significant positive direct effect on the cognitive aspects of financial literacy, (5) education family financial management a significant positive direct effect on financial literacy aspect of attitude, (6) learning in higher education have direct positive significant impact on the cognitive aspects of financial literacy, (7) learning in higher education have significant positive direct effect on financial literacy aspect of attitude; (8) socio-economic status of parents significantly positive indirect effect on the cognitive aspects of financial literacy education mediated by family financial management; (9) the socioeconomic status of parents significantly positive indirect effect on the financial literacy aspect of attitude that is mediated by a family financial management education.]]>
<![CDATA[PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ) ]]>
<![CDATA[Purweni Widhianningrum]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.550
<![CDATA[This study aimed to determine the effect of managerial ownership, institutional ownership, debt financing, ownership dispersion, profitability, and firm size simultaneously and partially on income smoothing.This study uses manufacturing companies listed on the Jakarta Stock Exchange as an object of research. Based on purposive sampling method there are 147 companies that found the above criteria. Data analysis method used is multiple regression analysis. The results of this study showed that ownership dispersion and size of company that has a significant effect partially on income smoothing. The larger company and expanding company's ownership structure has greater freedom to report better earnings.]]>
<![CDATA[ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK ]]>
<![CDATA[Ratih Paramitasari]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.538
<![CDATA[The development of Islamic banking is directed to provide great benefit to society and contribute optimally to the national economy. Islamic banking system and conventional banking system together synergistically supports the mobilization of public funds broadly improve the ability of finance to sectors of national economy. Together with the development of Islamic banking industry in Indonesia, there are many controversies from the community, where most problems highlighted are sticking the label of syariah in Islamic financial institutions are still considered not feasible. Based to these problems, researchers want to conduct this research on the suitability of the annual report disclosure practices of Islamic banks in Indonesia to the reporting standards that reflect the ideal of Islamic Corporate Identity.This study using a checklist for the data analysis consisting of the five themes and the eight dimensions that are should be disclosed in annual reports of Islamic banks. From the results of the assessment aspect of the checklist is then poured in the index EII (ethical identity index). From the calculation of EII, it can be seen that the annual report disclosure practices syariah banks for 2007, 2008, and 2009, has approached the ideal reporting standards that reflect the Islamic Corporate Identity.]]>
