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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 5 Documents
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Search results for , issue "Vol. 13 No. 1 (2024)" : 5 Documents clear
EVOLVING OF ACCURATE ONLINE PURCHASING MODULE TO IMPROVE STUDENTS' LEARNING OUTCOMES Panjawiyati, Tika; Astuti, Elly; Yusdita, Elana Era
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.19389

Abstract

ABSTRACT The objectives of this research are (1) the procedure for developing an Accurate Online purchasing module, (2) the quality level of the Accurate Online purchasing module, and (3) the level of effectiveness of the Accurate Online purchasing module. The method used for research and development is Accurate Online Borg & Gall procedure, which is modified into seven stages. The subjects in this research were Accounting Education students at the Universitas PGRI Madiun. Data collection techniques are observation, interview, questionnaires, documentation, and test results. Data processing is done using SPSS. The primary product field test uses a nonequivalent control group design. Student learning test results were analyzed using the Mann-Whitney test. The results of this research indicate that the scientific-based Accurate Online purchasing module that has been developed is declared valid, practical, and effective in improving student learning outcomes. ABSTRAK Tujuan penelitian ini adalah (1) prosedur pengembangan modul pembelian Accurate Online, (2) tingkat kualitas modul pembelian Accurate Online, dan (3) tingkat efektivitas modul pembelian Accurate Online. Metode penelitian dan pengembangan yang digunakan sesuai dengan prosedur Borg & Gall yang dimodifikasi menjadi tujuh tahap. Subyek dalam penelitian ini adalah mahasiswa Pendidikan Akuntansi Universitas PGRI Madiun. Teknik pengumpulan datanya adalah observasi, wawancara, angket, dokumentasi, dan hasil tes. Pengolahan data dilakukan dengan menggunakan SPSS. Uji lapangan produk utama menggunakan desain kelompok kontrol nonekuivalen. Analisis tes hasil belajar siswa dianalisis dengan menggunakan uji Mann-Whitney. Hasil penelitian menunjukkan bahwa modul pembelian Accurate Online berbasis saintifik yang dikembangkan dinyatakan valid, praktis, dan efektif dalam meningkatkan hasil belajar siswa.
ESG DISCLOSURE TO FINANCIAL PERFORMANCE WITH STOCK PRICE VOLATILITY AS A MODERATION VARIABLE Sari, Anggun Renita; Hariyani, Diyah Santi
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.16971

Abstract

ABSTRACTThis research aims to determine the moderating effect of stock price volatility on ESG Disclosure to Financial Performance. Disclosures made by companies, both financial and non-financial disclosures, are certainly an important indicator in assessing and evaluating company performance. The sustainability report published by the company is one of the considerations investors should consider before buying company shares. Analysis Method used is descriptive statistical analysis and classical assumption tests. The data analysis technique used is multiple linear regression and the MRA test. The research results show that stock price volatility moderates the relationship between disclosure and financial performance.ABSTRACTPenelitian ini bertujuan untuk mengetahui pengaruh moderasi volatilitas harga saham terhadap Environmental, Social, and Governance (ESG) Disclosure terhadap kinerja keuangan. Pengungkapan yang dilakukan perusahaan, baik pengungkapan finansial maupun non finansial tentunya menjadi indikator penting dalam menilai dan mengevaluasi kinerja perusahaan. Laporan keberlanjutan yang diterbitkan perusahaan menjadi salah satu pertimbangan yang harus dipertimbangkan investor sebelum membeli saham perusahaan. Metode analisis yang digunakan adalah statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah regresi linier berganda dan uji MRA. Hasil penelitian menunjukkan bahwa volatilitas harga saham memoderasi hubungan antara pengungkapan dan kinerja keuangan.
ACCURATE ONLINE E-MODULE IN COMPUTER ACCOUNTING COURSE Firnanda, Yolla; Sulastri, Sulastri
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.18363

Abstract

ABSTRACT This study aims to develop valid, effective, accurate online e-module teaching materials as an alternative solution to the problem of limited resources for accurate online computer-based subject learning in the accounting field. This research and development utilized the 5-stage ADDIE model. The data collection techniques used were interview guides, expert validation forms, and restricted users and testing. The participants of this study include several accounting teachers and students, one media expert, two material experts, eight limited-user students, 35 students in the experimental class, and 33 students in the control class. The results show that the precise online electronic module received 98% from media experts, 95% from material experts, and 95% from limited users. Therefore, the E module is suitable for use in teaching. The significance of the T-test result indicating that the E module effectively improves accounting computer learning effects. ABSTRAK Studi ini dimaksudkan untuk mengembangkan bahan ajar e-modul Accurate Online sebagai alternatif solusi atas permasalahan keterbatasan sumber belajar pada mata pelajaran komputer akuntansi berbasis Accurate Online yang tervalidasi dan efektif. Penelitian dan pengembangan ini menggunakan model pengembangan ADDIE dengan 5 tahapan penelitian. Teknik pengumpulan data yang digunakan yakni pedoman wawancara, lembar validasi ahli dan pengguna terbatas, serta tes. Subjek penelitian ini terdiri atas beberapa guru dan siswa jurusan Akuntansi, seorang ahli media, dua orang ahli materi, delapan siswa sebagai pengguna terbatas, 35 siswa bertindak sebagai kelas eksperimen dan 33 siswa sebagai kelas kontrol. Hasil penelitian diperoleh bahwa e-modul Accurate Online mendapat nilai 98% dari ahli media, 95% dari ahli materi, dan 95% dari pengguna terbatas. Sehingga e-modul dikatakan layak untuk digunakan dalam pembelajaran. Sementara hasil uji T menunjukkan bahwa e-modul efektif untuk meningkatkan hasil belajar komputer akuntansi.
AN IN-DEPTH ANALYSIS OF HOW CAR, CREDIT RISK, AND LIQUIDITY AFFECT PROFITABILITY Hasanuh, Nanu; Sulistiyo, Hari; Sidik, Solihin; Suartini, Sri; Ghani, Erlane K; Chudjuarjeen, Saichol; Manda, Gusganda Suria
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.19182

Abstract

ABSTRACT This study examines the impact of credit risk, liquidity, and capital adequacy level (CAR) on profitability in the Indonesian banking sector while accounting for bank size moderation. The results of a linear regression study of panel data using annual financial report data from banks listed on the Indonesia Stock Exchange (2017-2022) show that although credit risk has an adverse effect and liquidity does not affect profitability, CAR does not significantly affect profitability. While bank size enhances the beneficial moderation of credit risk on profitability, it does not mitigate the impact of CAR and liquidity. Encouragement of Indonesian banks to enhance credit risk management while taking into account extra elements like operational effectiveness and product innovation are some of the practical ramifications. Additionally, these findings offer theoretical advancements in the field of agency. ABSTRAK Penelitian ini menguji dampak risiko kredit, likuiditas, dan tingkat kecukupan modal (CAR) terhadap profitabilitas di sektor perbankan Indonesia dengan memperhitungkan moderasi ukuran bank. Hasil studi regresi linier data panel dengan menggunakan data laporan keuangan tahunan dari bank-bank yang terdaftar di Bursa Efek Indonesia (2017-2022) menunjukkan bahwa meskipun risiko kredit memiliki pengaruh negatif dan likuiditas tidak berpengaruh terhadap profitabilitas, namun CAR tidak berpengaruh secara signifikan terhadap profitabilitas. Meskipun ukuran bank meningkatkan moderasi yang menguntungkan dari risiko kredit terhadap profitabilitas, namun tidak mengurangi dampak CAR dan likuiditas. Dorongan bagi bank-bank di Indonesia untuk meningkatkan manajemen risiko kredit dengan mempertimbangkan elemen-elemen lain seperti efektivitas operasional dan inovasi produk merupakan beberapa konsekuensi praktisnya. Selain itu, temuan ini juga memberikan kemajuan teoritis mengenai keagenan.
VOLATILITY ANALYSIS USING THE EGARCH METHOD: CASE STUDY OF BBCA, BMRI, BRIS Suhendro, Suhendro; Siddi, Purnama
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.18492

Abstract

ABSTRACTThis study aimed to test the volatility model of BBCA and BMRI stocks on the IDX. The research problem is whether there is an influence of BBCA and LQ45 volatility on BMRI and vice versa. The study also tested whether BRIS's volatility was influenced by its majority shareholder, BMRI. The EGARCH model analyzed daily return data for 2015-2022 in bearish/bullish markets. The results showed that the data experienced heteroscedasticity problems, and the EGARCH Student's model was selected. The volatility of BBCA and BMRI returns does not affect each other but is influenced by LQ45 when bearish/bullish. The volatility of BRIS returns is influenced by BMRI only when it is bearish and the LQ45 index when bullish. The implications of the research prove the independence of stock investors (BMRI and BBCA) in making decisions. However, it was indicated that both investors were influenced by the decisions of most investors, which was reflected in the significance of the LQ45 index.ABSTRAKTujuan penelitian ini adalah untuk menguji model volatilitas saham BBCA dan BMRI di BEI. Permasalahan penelitiannya adalah apakah terdapat pengaruh volatilitas return saham BBCA dan LQ45 terhadap BMRI dan sebaliknya. Penelitian tersebut juga menguji apakah volatilitas BRIS dipengaruhi oleh return saham pemegang saham mayoritasnya, BMRI. Model EGARCH digunakan untuk menganalisis data return harian tahun 2015-2022 saat pasar bearish/bullish. Hasil penelitian menunjukkan bahwa data mengalami masalah heteroskedastisitas dan model EGARCH Student's-t yang dipilih. Volatilitas return BBCA dan BMRI tidak saling mempengaruhi, namun dipengaruhi oleh LQ45 saat bearish/bullish. Volatilitas imbal hasil BRIS hanya dipengaruhi oleh BMRI saat bearish dan indeks LQ45 saat bullish. Implikasi penelitian membuktikan independensi investor saham (BMRI dan BBCA) dalam mengambil keputusan. Namun kedua investor tersebut terindikasi dipengaruhi keputusan mayoritas investor yang tercermin signifikansinya indeks LQ45.

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