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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. 2 (2024)" : 5 Documents clear
MILITARY-CONNECTED BOARDS AND FINANCIAL DISTRESS RISK: THE MODERATING ROLE OF SUSTAINABILITY REPORT DISCLOSURE Mardiana, Fitra; Purwaningsih, Endah Supeni
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19787

Abstract

ABSTRACTThis study utilizes rent-seeking and legitimacy theories to investigate the impact of military-connected boards and sustainability report disclosure on financial distress risk. This study's main subject is the non-financial public firms indexed by the Global Reporting Initiative (GRI) and listed on the Indonesia Stock Exchange (BEI) between 2017 and 2022. The findings show a strong positive correlation between the likelihood of financial distress and boards with ties to the military. Conversely, a lower risk of financial distress is significantly associated with higher disclosure in sustainability reports. Additionally, sustainability report disclosure mitigates the adverse effects of military-connected boards on financial distress risk. This study enhances existing knowledge by providing empirical evidence on how military connections and sustainability disclosures influence financial distress risk in a developing country context.ABSTRAKStudi ini menggunakan teori rent-seeking dan legitimasi untuk menyelidiki dampak dewan yang memiliki hubungan dengan militer dan pengungkapan laporan keberlanjutan terhadap risiko kesulitan keuangan. Subjek utama penelitian ini adalah perusahaan publik non-keuangan yang terindeks oleh Global Reporting Initiative (GRI) dan terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 hingga 2022. Temuan menunjukkan adanya korelasi positif yang kuat antara kemungkinan terjadinya kesulitan keuangan dan dewan direksi terhubung militer. Sebaliknya, risiko kesulitan keuangan yang lebih rendah secara signifikan dikaitkan dengan pengungkapan yang lebih tinggi dalam laporan keberlanjutan. Selain itu, pengungkapan laporan keberlanjutan memitigasi dampak buruk dewan yang memiliki hubungan dengan militer terhadap risiko kesulitan keuangan. Studi ini meningkatkan pengetahuan yang ada dengan memberikan bukti empiris tentang bagaimana hubungan militer dan pengungkapan keberlanjutan mempengaruhi risiko kesulitan keuangan dalam konteks negara berkembang.
DEVELOPMENT OF "ALIN GESIT" LEARNING MEDIA FOR COMPUTER ACCOUNTING SUBJECT Hidayati, Khusnul; Rahmawati, Anis; Wijayanto, Danar Susilo
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19278

Abstract

ABSTRACT This research aimed to evaluate the feasibility of "Alin Gesit," a Google Sites-based learning media for online accounting computer courses. Using the ADDIE method, we analyzed student and teacher needs, designed and developed the media, and assessed it through expert evaluations and student-teacher feedback. The study involved twelfth-grade accounting students from a vocational school in East Java. Results showed that "Alin Gesit" scored 84% from media experts and 94% from material experts. A paired T-test (p=0.003) confirmed significant improvement in student scores. Additionally, students rated the media highly (3,7), indicating its effectiveness. ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kelayakan "Alin Gesit", media pembelajaran berbasis Google Sites untuk kursus komputer akuntansi online. Dengan menggunakan metode ADDIE, kami menganalisis kebutuhan siswa dan guru, merancang dan mengembangkan media, dan menilainya melalui evaluasi ahli dan umpan balik siswa-guru. Penelitian ini melibatkan siswa akuntansi kelas dua belas dari sebuah sekolah kejuruan di Jawa Timur. Hasil penelitian menunjukkan bahwa "Alin Gesit" memperoleh nilai 84% dari ahli media dan 94% dari ahli materi. Uji-T berpasangan (p=0,003) mengkonfirmasi peningkatan signifikan dalam nilai siswa. Selain itu, siswa menilai media tersebut dengan tinggi (3,7), yang menunjukkan keefektifannya.
EXPERIMENTAL STUDY ON ACCOUNTING STUDENTS: PERSUASION ELABORATION MODEL IN ETHICAL DECISION LEARNING Wulanditya, Putri
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19734

Abstract

ABSTRACT This research aims to test students' understanding of fraud cases using the persuasion elaboration model, namely the influence of argument framing, source credibility, and emotional condition on the decision to reveal fraud. This research method uses a 2x2x2 online laboratory experiment between subjects with 127 accounting students from Universitas Hayam Wuruk Perbanas. The results showed that the argument framing (positive vs. negative) did not make a significant difference. In contrast, source credibility (high vs. low) and emotional condition (good vs. bad) made a significant difference in accounting students' decisions to reveal fraud. This research contributes to behavioral accounting theory developed with communication science in predicting the behavior of prospective accountants.   ABSTRAK Penelitian ini bertujuan untuk menguji pemahaman mahasiswa atas kasus kecurangan menggunakan model elaborasi persuasi, yaitu pengaruh pembingkaian argumen, kredibilitas sumber, dan kondisi emosi terhadap keputusan mengungkapkan kecurangan. Metode penelitian ini menggunakan eksperimen laboratorium online antar subjek 2x2x2 dengan partisipan sebanyak 127 mahasiswa akuntansi Universitas Hayam Wuruk Perbanas. Hasil penelitian menunjukkan bahwa pembingkaian argumen (positif vs negatif) tidak memberikan perbedaan yang signifikan, sedangkan kredibilitas sumber (tinggi vs. rendah), dan kondisi emosi (baik vs. buruk) memberikan perbedaan yang signifikan dalam keputusan mahasiswa akuntansi mengungkapkan kecurangan. Penelitian ini berkontribusi pada teori akuntansi keperilakuan yang dikembangkan dengan ilmu komunikasi dalam memprediksi perilaku calon akuntan.
CLOUD COMPUTING WEB-BASED LMS: INTERACTIVE LEARNING MEDIA TO ENHANCE STUDENTS' ACCOUNTING PARTICIPATION AND SKILLS Octavianto, Said Nur; Santoso, Jarot Tri Bowo; Arief, Sandy; Baswara, Satsya Yoga
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.20425

Abstract

ABSTRACT The need for more competitiveness among high school students can be attributed to the dearth of interactive learning media. This study aims to assess the efficacy of integrating LMS-based Cloud Computing Web Media with a scientific approach to enhance student engagement and accounting proficiency. Adopting a quantitative methodology with a quasi-experimental design, the study employs Class XII IPS 1 (the experimental class) and Class XII IPS 2 (the control class) as the sample set. The data collection techniques and instruments utilized pre-tests and post-tests in the form of HOTS-based multiple choice. The data analysis techniques employed the t-test, which included the Independent Samples t-test and paired Samples t-test, and was supported by the N-Gain Test. This study asserts that LMS-based cloud computing web media integrated with a scientific approach is effective in increasing student participation and accounting skills. Future research may develop LMS-based cloud learning media presented in the form of a website to support online accounting practicum learning. ABSTRAK Daya saing siswa SMA yang rendah disebabkan oleh kurangnya pemanfaatan media pembelajaran interaktif. Penelitian ini berupaya menganalisis efektivitas penggunaan Media Cloud Computing Web berbasis LMS terintegrasi pendekatan saintifik untuk meningkatkan partisipasi dan keterampilan akuntansi siswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen semu (quasi experiment). Sampel yang ditetapkan yaitu Kelas XII IPS 1 (kelas eksperimen) dan Kelas XII IPS 2 (kelas kontrol). Teknik dan instrumen pengumpulan data menggunakan pre test dan post test berupa pilihan ganda berbasis HOTS, sedangkan teknik analisis data menggunakan Uji t yang mencakup Independent Samples t-Test, Paired Samples t-Test, dan didukung oleh Uji N Gain. Penelitian ini menyatakan Media Cloud Computing Web berbasis LMS terintegrasi pendekatan saintifik efektif untuk meningkatkan partisipasi dan keterampilan akuntansi siswa. Penelitian selanjutnya dapat mengembangkan media pembelajaran Cloud berbasis LMS yang dihadirkan dalam bentuk web (website) untuk menunjang pembelajaran praktikum akuntansi online.
MODEL ADOPTION BLENDED LEARNING: A STUDENT-CENTRIC EVALUATION IN ACCOUNTING EDUCATION Suhartono, Entot; Purwantoro, Purwantoro
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19413

Abstract

ABSTRACT This study aims to develop a conceptual model of the behavioral interest of accounting students in adopting blended learning by combining the technology acceptance model and the theory of planned behavior, along with validating explanatory variables such as perceived usefulness, perceived ease of use, learning attitudes, subjective norms, and behavioral control. The study sample consists of accounting students in Semarang, with structural equation modeling used as the analytical tool. It was found that perceived ease and behavioral control did not impact learning attitudes, while perceived usefulness and subjective norms also showed no effect. The intention to adopt blended learning is influenced by perceived ease, learning attitudes, subjective norms, and behavioral control but not by perceived usefulness. Learning attitudes serve as a mediator between the effects of perceived ease and behavioral control on students' intention to adopt blended learning. ABSTRAK Penelitian ini bertujuan untuk mengembangkan model konseptual terkait minat mahasiswa akuntansi dalam mengadopsi blended learning dengan menggabungkan model penerimaan teknologi dan teori perilaku terencana. Penelitian ini juga berusaha memvalidasi variabel-variabel penjelas seperti persepsi manfaat, persepsi kemudahan, sikap belajar, norma subjektif, dan kontrol perilaku. Sampel yang digunakan adalah mahasiswa akuntansi di Kota Semarang, dengan menggunakan model persamaan struktural sebagai alat analisis. Hasil penelitian menunjukkan bahwa persepsi kemudahan dan kontrol perilaku berpengaruh terhadap sikap belajar, sementara persepsi manfaat dan norma subjektif tidak memiliki pengaruh. Minat dalam mengadopsi blended learning dipengaruhi oleh persepsi kemudahan, sikap belajar, norma subjektif, dan kontrol perilaku, kecuali persepsi manfaat. Sikap belajar berperan sebagai mediator dalam hubungan antara persepsi kemudahan dan kontrol perilaku dengan minat mahasiswa untuk mengadopsi blended learning.

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