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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.
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Articles 5 Documents
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Search results for , issue "Vol. 14 No. 2 (2025)" : 5 Documents clear
Exploring motivational teaching practices for accounting lecturers at a South African University MOYO, GRATE NDABEZIHLE
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.21199

Abstract

This exploratory study investigates motivational teaching practices employed by accounting lecturers at a South African university. Motivational teaching practices refer to complex lecturing methods, based on lecturers’ beliefs about learning. The objectives were to identify effective motivational strategies, explore lecturers' perspectives, and examine the impact on student engagement. The Methodology was Semi-structured interviews with three first-year accounting lecturers. Findings revealed that Lecturers used real-world examples, encouraging feedback, and interactive learning to motivate students. Factors influencing motivation included lecturer passion, student-lecturer relationships, and curriculum relevance. The implications: The study informs accounting education pedagogy, highlighting the importance of contextualized motivational teaching practices.  
Entrepreneurial resilience of Gudeg msmes: Analysis of survival strategies and basic resilience factors Nugraha, R. Andro Zylio; Dwiningrum, Siti Irene Astuti
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.22420

Abstract

This study aims to examine the resilience of Gudeg micro, small and medium enterprises (MSMEs) in Yogyakarta with a focus on the basics of resilience and survival strategies applied by business actors. Through a qualitative approach with a case study design, data was collected through in-depth interviews, observation, and documentation of a number of Gudeg MSME owners in the Wijilan culinary center area of Yogyakarta. The results showed that the basis of MSME resilience includes two factors, namely internal and external. In both factors, there are aspects of value, appreciation, consistency, preservation, culture, innovation, activity, and product. Meanwhile, the survival strategy includes the synergy of marketing mix theory with PESTLE Analysis. The findings underscore the importance of a combination of internal and external strengths and adaptive strategies in maintaining the sustainability of traditional culinary businesses amidst changes in the business environment. This research provides practical implications for the development of MSME assistance policies based on local potential and business resilience.
The Effect of Environmental Social Governance (ESG) Performance and Fair Value Hierarchy on Earnings Management Nelson, Andesta Brilian; Rahman, Annisaa
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.22532

Abstract

This study aims to analyze the effect of ESG performance and fair value hierarchy level 1, 2 and 3 on earnings management. The sample used was 201 company observations consisting of non-financial companies that had ESG scores on refinitiv eikon in 2018-2023. The analysis method used is multiple linear regression. The results of this study show that in model 1 ESG has no significant effect on earnings management, while in the second model ESG has a significant negative effect on earnings management, so an additional test is conducted which shows that ESG has a significant negative effect on the two directional values (positive and negative) of earnings management. Then, fair value hierarchy level 1 has a significant negative effect on earnings management and fair value hierarchy level 2 and 3 have a significant positive effect on earnings management. These findings imply that sustainability performance and fair value measurement have a strategic role in reducing earnings management practices. This research contributes to improving the quality of financial reporting and ESG disclosure for companies.
Sustainable value creation: Insight from a systematic literature review I Ketut , Yadnyana; Ni Made Adi , Erawati; Ayu Aryista Dewi; Ni Made Ayu, Dwijayanti
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.22965

Abstract

This research aims to examine the conceptual framework and factors that influence sustainable value creation in the modern business context. Using a systematic literature review approach and analysis of relevant theories, this study asserts that sustainable value creation does not only focus on economic aspects, but also includes interrelated social and ecological dimensions. The concept of value creation is used as a theoretical framework to understand the what, who and how of value creation in the context of SVCs. The analysis of 51 articles through the Systematic Literature Review shows the lack of definition of value creation in traditional business models and sustainable business. The main findings indicate a gap in the understanding of value creation in Sustainable bussiness. The implication of this study is the lack of a clear concept of SVCs, which could lead to new research programs
CSR as a moderator and ESG as a mediator in the relationship between gender diversity and financial performance Dwi Damayanthi, Silvana Juliant; Juanda, Ahmad; Nugroho Wicaksono, Agung Prasetyo
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.23177

Abstract

This study investigates the impact of board gender diversity on financial performance, considering ESG as a mediator and CSR as a moderator. Secondary data were obtained from financial reports, governance, ESG, and CSR scores of non-financial firms listed on the Indonesia Stock Exchange for 2017–2024. The analysis applied Hayes Model 5. Results indicate that board gender diversity does not directly affect financial performance but indirectly influences it through ESG disclosure. CSR has a positive direct effect on financial performance but does not moderate the relationship. These findings emphasize ESG as the main mechanism linking board diversity to financial outcomes and highlight CSR’s direct contribution to profitability.

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