cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Elana Era Yusdita
Contact Email
elaradita@unipma.ac.id
Phone
-
Journal Mail Official
elaradita@unipma.ac.id
Editorial Address
-
Location
Kota madiun,
Jawa timur
INDONESIA
Assets: Jurnal Akuntansi dan Pendidikan
Published by Universitas PGRI Madiun
ISSN : 23026251     EISSN : 24774995     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
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.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 10, No 1 (2021)" : 8 Documents clear
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE Dien Ajeng Fauziah; Eko Ganis Sukoharsono; Erwin Saraswati
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.6259

Abstract

ABSTRACTThis research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 through investment efficiency and innovation. The results of the PLS analysis indicate that such disclosure positively and insignificantly affects firm value through investment efficiency. Better exposure and efficiency tend to increase substantial value, although the improvement is insignificant in the underinvestment scenario. Furthermore, the disclosure positively and significantly enhances firm value through innovations with research and development activities.ABSTRAKPenelitian bertujuan untuk menguji dan menganalisis pengaruh CSRD terhadap nilai perusahaan melalui efisiensi investasi dan inovasi pada perusahaan berisiko dalam hal dampak lingkungan seperti sektor Agriculture, Basic Industry dan Chemicals, Mining, Property, Real Estate dan Building Construction terdaftar di BEI tahun 2015-2018. Penelitian ini menggunakan metode PLS sebagai analisis data. Hasil penelitian menunjukkan bahwa CSRD berpengaruh positif dan tidak signifikan terhadap nilai perusahaan melalui efisiensi investasi, artinya semakin baik CSRD dan efisiensi investasi maka cenderung dapat meningkatkan nilai perusahaan, meskipun peningkatannya tidak signifikan pada skenario underinvestment dan CSRD berpengaruh positif dan signifikan terhadap nilai perusahaan melalui inovasi dengan aktivitas RnD.
MEDIATION OF PROFITABILITY ON LIQUIDITY, ACTIVITY, AND LEVERAGE TOWARDS SHARIA SHARES RETURN Mulyanto Nugroho; Ulfi Pristiana
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.8749

Abstract

ABSTRACTThis research aims to gather empirical evidence on the position of profitability as a mediation variable on liquidity, activity, and leverage on stock returns in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) between 2017 and 2019. A sample of 11 was collected using the purposive sampling method. A manufacturing firm registered as a consumer goods industry. According to the findings of this report, liquidity, activity, and leverage all significantly impacted profitability but had no impact on stock returns. Profitability has a significant impact on stock returns, and it is a variable that mediates the full impact of liquidity, activity, and leverage on stock returns.ABSTRAKPenelitian ini bertujuan untuk mendapatkan bukti empiris tentang peran profitabilitas sebagai variabel mediasi, terhadap likuiditas, aktivitas dan leverage pada return saham pada perusahaan manufaktur yang berada dalam Indeks Saham Syariah Indonesia (ISSI) selama tahun 2017 - 2019. Dengan menggunakan metode pruposive sampling diperoleh sampel 11 perusahaan manufaktur yang terdaftar sebagai industri barang konsumsi. Penelitian ini menemukan bahwa likuiditas, aktivitas dan leverage secara partial berpengaruh signifikan terhadap profitabilitas, tetapi berpengaruh tidak signifikan terhadap pengembalian saham. Profitabilitas berpengaruh signifikan terhadap pengembalian saham dan merupakan variabel yang memediasi penuh pengaruh  sebagai likuiditas, aktivitas dan leverage terhadap pengembalian saham.
GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX Cindy Calista Gunawan; Fidiana Fidiana
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.5326

Abstract

ABSTRACTThis research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corporate Governance Perception Index) 2013-2017. Based on multiple linear regression, this research have no proved the GCG (Good Corporate Governance) and IC (intellectual capital) as a predictor of financial performance. It means that corporate governance cannot always be used to measure short-term financial performance but is more useful for measuring the company’s prosperity in the long run.ABSTRAKPenelitian ini dimaksudkan untuk menguji kinerja keuangan atas Good Corporate Governance dan modal intelektual terhadap perusahaan dengan memiliki peringkat sepuluh besar pada CGPI (Corporate Governance Perception Index). Berdasar pada  metode sampling bersasaran, didapatkan sebanyak 45 sampel dari 9 perusahaan untuk tahun amatan 2013-2017. Teknik uji statistik menggunakan regresi linier berganda. Penelitian ini mengonfirmasi bahwa GCG yang diproksi dengan kepemilikan institusi, kepemilikan manajer, serta modal intelektual bukan merupakan determinan kinerja finansial. Ini berarti bahwa tatakelola perusahaan akan mendatangkan manfaat jangka panjang sehingga tidak selalu dapat digunakan untuk mengukur kinerja keuangan jangka pendek.
ANALYSIS OF FINANCIAL MANAGEMENT OF PEOPLE’S STORES (TOKO MILIK RAKYAT/ TOMIRA) Zulfatun Ruscitasari; Siti Mubiroh
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.5443

Abstract

ABSTRACTThis study aims to determine the financial management in Tomira from planning, recording, reporting, and controlling. This study is expected to help Tomira manage finances to be more effective and efficient in order to improve the regional economy. It used a qualitative descriptive approach. The data were collected from interviews and documents. Then, the data were analyzed analytically. The results show that Tomira has implemented financial management quite well, but it still needs improvement in the planning, recording, and reporting aspects. Meanwhile, the budget use and control run quite well.ABSTRAKPenelitian ini bertujuan untuk mengetahui penerapan pengelolaan keuangan di Tomira dari mulai perencanaan, pencatatan, pelaporan hingga pengendalian. Penelitian ini diharapkan dapat membantu Tomira dalam mengelola keuangan agar lebih efektif dan efisien, sehingga dapat meningkatkan perekonomian daerah. Alat analisis yang digunakan untuk menganalisis hasil wawancara yaitu analisis tematik. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif deskriptif. Penelitian ini menggunakan teknik wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Tomira telah melakukan penerapan pengelolaan keuangan dengan cukup baik. Namun masih harus ditingkatkan dalam aspek perencanaan, pencatatan dan pelaporan. Sedangkan dari sisi penggunaan anggaran dan pengendalian telah berjalan dengan cukup baik.
SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT Sultan Syah
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.8592

Abstract

ABSTRACTThis research constructs the concept of assitallassi (mutual support) applied by the patorani community for sustainable financing accounting. The research method used is a qualitative method with an interpretive paradigm. For the data collection, the researchers used two approaches simultaneously, namely institutional and ethno-methodological. The researchers chose qualitative data and obtained data directly from the field (primary data) as research data. Accounting practice begins with recording the funding and profit-sharing of the catch during a season. The important conclusion of this research is that accounting is related to material and no material aspects. The accounting system for financing and profit-sharing in the community of Patorani is not absolute but tailored to needs. It all depends on the agreement of all parties during the assikko' kana (hybrid contract).ABSTRAKPenelitian ini mengkonstruksi konsep assitallassi (Saling menghidupi) yang diterapkan oleh komunitas patorani untuk akuntansi pembiayaan berkelanjutan. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigma interpretif. Untuk perolehan data, peneliti menggunakan dua pendekatan sekaligus yaitu institusional dan etnometodologi. Peneliti memilih data kualitatif dan perolehan data secara langsung diambil dari lapangan (data primer) sebagai data penelitian. Praktek akuntansi dimulai dari mencatat pembiayaan dan bagi hasil atas hasil tangkapan selama satu musim. Temuan penting dalam penelitian ini yaitu akuntansi tidak hanya terkait dengan materi tetapi aspek non materi. sistem akuntansi pembiayaan dan bagi hasil pada komunitas patorani tidak bersifat mutlak tetapi disesuaikan dengan kebutuhan. Semua tergantung kesepakatan semua pihak ketika assikko’ kana (hybrid contract).
EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES Erlangga Suryarahman; Huda Trihatmoko
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.5984

Abstract

ABSTRACTThis study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.
THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION I Nyoman Darmayasa; Ni Wayan Desy Widhi Utami; I Nyoman Mandia
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.7129

Abstract

ABSTRACTThis research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs.ABSTRAKPenelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.
Cover ASSETS: JAP Vol 10, No 1 (2021) ASSETS Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.9722

Abstract

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 13 No. 3 (2024) Vol. 13 No. 2 (2024) Vol 13, No 2 (2024) Vol 13, No 1 (2024) Vol. 13 No. 1 (2024) Vol 12, No 2 (2023) Vol 12, No 1 (2023) Vol 11, No 2 (2022) Vol 11, No 1 (2022) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue