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Elana Era Yusdita
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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 3 Documents
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Search results for , issue "Vol. 14 No. 3 (2025)" : 3 Documents clear
Understanding cost in The Me’eraji Tradition: Phenomenological insights into community financial accountability in Gorontalo Ismail, Juniaty
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.22396

Abstract

This study aims to explore the meaning of cost in the Me’eraji tradition in Gorontalo, which contrasts with conventional economic perspectives. In capitalism, cost is typically perceived as an expenditure aimed at generating financial profit. Conversely, in the Me’eraji tradition, cost is interpreted as a form of investment in spirituality, social cohesion, and cultural sustainability. This study employs a qualitative approach with interpretative phenomenological analysis. Data were collected through in-depth interviews, participatory observation, and documentation involving cultural practitioners engaged in the tradition. The findings reveal that cost in Me’eraji is understood as: (1) a form of almsgiving and religious devotion, (2) a means of strengthening social bonds and mutual cooperation, and (3) a mechanism for preserving and regenerating cultural values. From an accounting perspective, these expenditures may not be classified as productive costs but, in non-profit accounting, may be recognized as program expenses under PSAK 45. The study indicates that the meaning of cost in Me’eraji aligns more with the concept of the gift economy and Islamic wealth distribution than with capitalist logic. This research contributes to the literature on cultural accounting, Islamic accounting, and value-based financial reporting in tradition-oriented communities.
Ownership Concentration, Firm Size & Agency Cost: Empirical Evidence In Indonesia Nugrahaningtyas, Andien; Nuraina, Elva; Sulistyowati, Nur Wahyuning
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.22893

Abstract

This study aims to provide empirical evidence of the influence of ownership concentration on agency costs, as well as to examine the moderating effect of company size. The research method employed is a quantitative approach, utilizing data sources from annual reports. The research sample consists of companies listed on the Indonesian Stock Exchange for the period from 2018 to 2022. Based on purposive sampling, 750 firm years were obtained. Using OLS and Moderated Regression Analysis (MRA), the results of this study show that the concentration of ownership has a positive effect on agency costs. The size of the company also weakens the relationship between the concentration of ownership and the agency's price. Keywords : Agency Costs; Ownership Concentration; Firm Size; Agency Problem
Baamboozle media effect of the student's interest and cooperative accounting learning outcomes Wulandari, Novi Tri; Utomo, Supri Wahyudi; Styaningrum, Farida
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.23043

Abstract

In the digital era, student interest and learning outcomes need to be improved through innovative and interactive learning media. However, at SMKN 5 Madiun, traditional media still dominates, making students passive and unmotivated. This study aims to analyze the role of Baamboozle learning media in improving student interest and learning outcomes in Cooperative Accounting at SMKN 5 Madiun. The results show that the use of Baamboozle media has a significant effect of increasing student learning interest. The interactive and entertaining learning approach can encourage active student involvement during the learning process, thus creating a more interesting and participatory learning atmosphere. However, the effect of Baamboozle on student learning outcomes shows a lower level of significance compared to its effect on learning interest. Nevertheless, the positive contribution of Baamboozle media remains relevant in supporting the improvement of learning quality, particularly in helping students understand accounting concepts. Based on these findings, students are expected to be more actively involved in the learning process by utilizing the available interactive features.

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