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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 206 Documents
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Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia Harumi Puspa Rizky; Doddy Setiawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.153 KB) | DOI: 10.25273/jap.v8i2.4647

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa  topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan  untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.ABSTRACTThis study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.
A Study of Accounting Learning Achievements Using Emotional Intelligence and Learning Behavior Tiyas Yuniarti; Purweni Widhianningrum; Nur Wahyuning Sulistyowati
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.514 KB) | DOI: 10.25273/jap.v9i1.4179

Abstract

ABSTRACTThe study aims to examine the influence of emotional intelligence and learning behavior towards accounting learning achievements. The population in this study is a student of education accounting study program year 2014. Total samples obtained some 71 students with a purposive sampling technique. The data analysis method used is multiple regression. The results proved that among emotional intelligence and learning behavior, only emotional intelligence had a positive effect on accounting learning achievements. These results indicate that students with good self-resilience can empathize and cooperate with others. This intelligence can support their success in implementing accounting concepts when they enter the workforce and various aspects of life.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kecerdasan emosional dan perilaku belajar terhadap prestasi belajar akuntansi. Populasi dalam penelitian ini adalah mahasiswa program studi akuntansi pendidikan tahun 2014. Total sampel diperoleh sejumlah 71 siswa dengan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi berganda. Hasilnya membuktikan bahwa di antara kecerdasan emosi dan perilaku belajar, hanya kecerdasan emosi yang memiliki efek positif pada prestasi belajar akuntansi. Hasil ini menunjukkan bahwa siswa dengan ketahanan diri yang baik dapat berempati dan bekerja sama dengan orang lain. Kecerdasan ini dapat mendukung keberhasilan mereka dalam menerapkan konsep akuntansi ketika mereka memasuki dunia kerja dan berbagai aspek kehidupan.
Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market Shanti Shanti; Bambang Tjahjadi; I Made Narsa
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.751 KB) | DOI: 10.25273/jap.v9i1.5383

Abstract

ABSTRACTIntegrated reporting (IR) that merges the firm's financial and non-financial information into one single reporting is the latest evolution of corporate financial reporting today. This study purposes to examine the impact of the implementation of IR on corporate governance, especially family business in the mining industry listed on the ASEAN capital market in the 2014-2017 period. The results of the study based on the Stata 14.2 statistical program concluded that the implementation of IR has a positive impact on corporate governance in the ASEAN capital market, i.e. the implementation of IR drivers changes in behavior and perceptions in corporate governance (reporting driven behavior), thus making corporate governance more effective.ABSTRACTPelaporan terintegrasi (IR) yang menyatukan informasi keuangan dan non-keuangan perusahaaan ke dalam satu pelaporan tunggal merupakan evolusi pelaporan keuangan perusahaan terbaru saat ini. Penelitian ini bertujuan untuk meneliti dampak penerapan pelaporan terintegrasi (IR) terhadap tata kelola perusahaan, khususnya perusahaan keluarga dalam industri pertambangan yang terdaftar di pasar modal ASEAN tahun 2014 s.d. 2017. Hasil penelitian berdasarkan program statistik Stata 14.2 menyimpulkan bahwa penerapan pelaporan terintegrasi (IR) berpengaruh positif terhadap tata kelola perusahaan di pasar modal ASEAN, yaitu bahwa penerapan pelaporan terintegrasi (IR) memicu terjadinya perubahan perilaku dan persepsi dalam tata kelola perusahaan (reporting driven behavior), sehingga menjadikan tata kelola perusahaan menjadi lebih efektif.
The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance Amrie Firmansyah; Yusuf Yusuf
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.308 KB) | DOI: 10.25273/jap.v9i1.5128

Abstract

ABSTRACTThis study is aimed to investigate the relationship of corporate social responsibility, intellectual capital, and corporate governance on value relevance. The sample employed in this research is manufacturing companies listed on the IDX using secondary data from financial statements and annual reports from 2014 to 2016. The sample was selected by using a purposive sampling method with the number of samples amounted to 159 firm-year. The results of this study suggest that corporate social responsibility and intellectual capital disclosure are not associated with value relevance. Meanwhile, corporate governance is positively associated with value relevance.ABSTRAKPenelitian ini bertujuan untuk menginvestigasi pengaruh tanggung jawab sosial perusahaan, modal intelektual, dan tata kelola perusahaan terhadap relevansi nilai. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI berupa data sekunder dari laporan keuangan dan laporan tahunan dari 2014 hingga 2016. Sampel dipilih dengan menggunakan metode purposive sampling dengan jumlah sampel berjumlah 159 firm-year. Hasil penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan dan pengungkapan modal intelektual tidak berpengaruh terhadap relevansi nilai. Sementara itu, tata kelola perusahaan berpengaruh positif terhadap relevansi nilai.
Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure Anita Ade Rahma; Febri Aldi
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.901 KB) | DOI: 10.25273/jap.v9i1.5564

Abstract

ABSTRACTThe study aims to test whether the foreign commissioners, ethnic commissioners, and feminism commissioners influence CSR disclosure. This study used a sample of 20 companies LQ-45 are listed on the Stock Exchange from 2015 to 2017. CSR disclosure using the GRI-G4 standard. Ethnic commissioners focused on the presence of ethnic Chinese. The results of this study prove that the foreign commissioners’ variables did not affect CSR disclosure. While on the contrary, ethnic commissioners and feminism commissioners gave a positive effect on CSR disclosure. The existence of ethnic Chinese in the board profitable companies to improve disclosure of CSR index. Likewise, the role of women is needed for the breadth of CSR disclosure.ABSTRAKPenelitian bertujuan untuk menguji apakah dewan komisaris asing, etnis dewan komisaris, dan feminism dewan komisaris mempengaruhi CSR dislosure. Penelitian ini menggunakan sampel 20 perusahaan LQ-45 yang terdaftar di BEI dari 2015-2017. CSR disclosure menggunakan GRI-G4 standard. Etnis dewan komisaris terfokus pada keberadaan etnis Cina. Adapun Hasil penelitian ini membuktikan bahwa variabel dewan komisaris asing tidak berpengaruh terhadap CSR disclosure.  Sedangkan sebaliknya, etnis dewan komisaris dan feminism dewan komisaris memberikan pengaruh yang positif terhadap CSR disclosure. Keberadaan etnis Cina dalam dewan menguntungkan perusahaan untuk meningkatkan index CSR disclosure. Begitu juga peran wanita sangat dibutuhkan demi luasnya CSR disclosure.
The Integration of SAP Software in Learning Accounting Information Systems to Face Industrial Revolution 4.0 Asri Diah Susanti; Santoso Tri Hananto; Sri Murni
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.616 KB) | DOI: 10.25273/jap.v9i1.5100

Abstract

ABSTRACTThis study aims to improve student competence by integrating SAP in the SIA course in the industrial revolution 4.0. This research is a classroom action research. Data analysis methods used are quantitative and qualitative. Qualitative analysis is done by identifying the weaknesses and strengths of the application of actions and analyzing critical points. Quantitative analysis was performed by paired sample t-test to strengthen the results of the study. The results showed that there was an increase in student competence from moderate to high in cycle 1. This result was also supported by the results of paired sample t-tests which showed that there was a difference in student competence before and after the integration of SAP in SIA courses.ABSTRAKPenelitian ini bertujuan untuk meningkatkan kompetensi mahasiswa dengan mengintegrasikan SAP dalam MK SIA dalam menghadapi revolusi industri 4.0. Penelitian ini merupakan penelitian tindakan kelas. Metode analisis data yang digunakan adalah kuantitatif dan kualitatif. Analisis kualitatif dilakukan dengan mengidentifikasi kelemahan dan kelebihan penerapan tindakan serta menganalisis titik kritis. Analisis kuantitatif dilakukan dengan paired sample t-test untuk memperkuat hasil penelitian. Hasil penelitian menjukkan bahwa terdapat peningkatan kompetensi mahasiswa dari sedang ke tinggi pada siklus 1. Hasil ini juga didukung oleh hasil paired sample t-test  yang menunjukan terdapat perbedaan kompetensi mahasiswa sebelum dan sesudah tindakan yaitu diintegrasikannya SAP dalam mata kuliah SIA.
The Development of Financial Statement Analysis Learning Media to Enhance Student Analysis Abilities Dedy Husrizal Syah; La Ane; Taufik Hidayat; Haikal Rahman
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.68 KB) | DOI: 10.25273/jap.v9i1.5348

Abstract

ABSTRACTThis study aims to develop financial report analysis learning media based on mobile learning; by testing the feasibility level of the developed learning media based on validation/assessment that carried out by the expert teams and students. The Validation of Learning Media that carried out by the Media Expert team (Lecturer) and as well as testing the student analytical abilities were tested towards 40 students accounting program of State University of Medan 2018. The data analysis method used is a descriptive analysis of the percentage. In general, the media validation results fall into the category very viable whereas the result of field trial assessment also categorized as very viable.ABSTRAKPenelitian ini bertujuan untuk mengembangkan media pembelajaran analisis laporan keuangan berbasis mobile learning; dengan menguji tingkat kelayakan media pembelajaran yang dikembangkan berdasarkan validasi/penilaian dari tim ahli dan mahasiswa serta pengujian kemampuan analisis mahasiswa. Validasi media dilakukan oleh Tim Dosen Ahli Media dan diujicobakan kepada 40 mahasiswa program studi Akuntansi Universitas Negeri Medan stambuk 2018. Teknik analisa data yang digunakan adalah teknik deskriptif presentase. Secara garis besar, hasil validasi aspek media tergolong kategori sangat layak dan hasil penilaian ujicoba lapangan juga tergolong kategori sangat layak.
Application of The Accounting Information System as A Conductive Climate Enhancement to Develop MSME in Bungah District Kurnia Cahya Lestari; Moh. Ririn Rosyidi
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.843 KB) | DOI: 10.25273/jap.v9i1.5398

Abstract

ABSTRACTThis study aims to evaluate the application of Accounting Information Systems that have been used by UD. ModeX, MSME in Bungah District so that MSMEs can produce as financial statements. Good financial statements help MMSME to propose additional funds for developing the business to financial institutions, consideration in making decisions so that MSMEs businesses work effectively and efficiently. The study was conducted by direct interviews with the owner, specialized staff, and the cashier at UD. ModeX. The results of the research, by applying the Accounting Information System application are facilitating the recording of financial transactions, seeing the stock of goods quickly and accurately. Moreover, from the accounting information formed a financial report,  MSMEs has a financial statement to use for the various business benefit of the MSME.ABSTRAKPenelitian ini bertujuan untuk mengevaluasi penerapan aplikasi Sistem Informasi Akuntansi yang telah digunakan oleh UD. ModeX, UMKM yang berada di Kecamatan Bungah agar dapat digunakan sebagai penyusunan laporan keuangan. Penyusunan laporan keungan yang baik membantu UMKM dalam mengajukan permodalan kepada lembaga keuangan, pertimbangan dalam pengambilan keputusan sehingga bisnis UMKM berjalan secara efektif dan efesien. Penelitian dilakukan dengan wawancara langsung kepada owner, staff khusus, dan bagian kasir pada UD. ModeX. Hasil dari wawancara tersebut yaitu dengan menerapkan aplikasi Sistem Informasi Akuntansi dapat mempermudah pencatatan transaksi keuangan, melihat stok barang secara cepat dan akurat, dan dari informasi akuntansi  tersebut terbentuk suatu  laporan keuangan yang dapat digunakan untuk berbagai kepentingan kelancaran bisnis UMKM tersebut.
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.
Cover ASSETS: JAP Vol 5, No 2 (2016) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 5, No 2 (2016)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v5i2.9307

Abstract

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