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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 215 Documents
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Cover ASSETS: JAP Vol 7, No 1 (2018) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v7i1.9304

Abstract

ANALYSIS OF FINANCIAL MANAGEMENT OF PEOPLE’S STORES (TOKO MILIK RAKYAT/ TOMIRA) Zulfatun Ruscitasari; Siti Mubiroh
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.v10i1.5443

Abstract

ABSTRACTThis study aims to determine the financial management in Tomira from planning, recording, reporting, and controlling. This study is expected to help Tomira manage finances to be more effective and efficient in order to improve the regional economy. It used a qualitative descriptive approach. The data were collected from interviews and documents. Then, the data were analyzed analytically. The results show that Tomira has implemented financial management quite well, but it still needs improvement in the planning, recording, and reporting aspects. Meanwhile, the budget use and control run quite well.ABSTRAKPenelitian ini bertujuan untuk mengetahui penerapan pengelolaan keuangan di Tomira dari mulai perencanaan, pencatatan, pelaporan hingga pengendalian. Penelitian ini diharapkan dapat membantu Tomira dalam mengelola keuangan agar lebih efektif dan efisien, sehingga dapat meningkatkan perekonomian daerah. Alat analisis yang digunakan untuk menganalisis hasil wawancara yaitu analisis tematik. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif deskriptif. Penelitian ini menggunakan teknik wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Tomira telah melakukan penerapan pengelolaan keuangan dengan cukup baik. Namun masih harus ditingkatkan dalam aspek perencanaan, pencatatan dan pelaporan. Sedangkan dari sisi penggunaan anggaran dan pengendalian telah berjalan dengan cukup baik.
Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura Ach Baihaki; Hanafi Hanafi
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.5159

Abstract

ABSTRACTThis study aims to determine the BEP of Maduranesse tobacco by using an activity-based costing method (ABC). The present research is qualitative research with a descriptive approach by using primary based on the expenditure of factors of production by farmers. The result pointed out the expenditure until harvest is equivalent to the cost from harvest to sold out, so by using ABC, production cost that is a baseline to determine BEP will be decreased by efficiency in cost, eliminating several activities, and timing to plant before dry seasons.ABSTRAKPenelitian ini bertujuan untuk mengetahui Harga BEP komoditas tembakau Madura berdasarkan activity based costing (ABC). Jenis penelitian adalah penelitian kualitatif dengan pendekatan deskriptif dengan menggunakan data primer berdasarkan pengorbanan faktor produksi yang dimiliki petani. Hasil penelitian menunjukkan biaya yang dikorbankan petani sampai siap panen bahwa biaya sampai panen dilakukan itu hampir sama dengan biaya mulai panen hingga pasca panen, sehingga dengan menggunaka ABC, biaya produksi yang menjadi dasar penentuan BEP bisa ditekan dengan melakukan efisiensi biaya, menghilangkan beberapa aktivitas, dan waktu penanaman pada saat menjelang musim kemarau.
Cover ASSETS: JAP Vol 4, No 2 (2015) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 4, No 2 (2015)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i2.9309

Abstract

Cover ASSETS: JAP Vol 9, No 1 (2020) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i1.9300

Abstract

Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.4941

Abstract

ABSTRACTThe purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system.ABSTRAKTujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.
Cover ASSETS: JAP Vol 2, No 1 (2013) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i1.9314

Abstract

Cover ASSETS: JAP Vol 6, No 2 (2017) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v6i2.9305

Abstract

SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT Sultan Syah
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.v10i1.8592

Abstract

ABSTRACTThis research constructs the concept of assitallassi (mutual support) applied by the patorani community for sustainable financing accounting. The research method used is a qualitative method with an interpretive paradigm. For the data collection, the researchers used two approaches simultaneously, namely institutional and ethno-methodological. The researchers chose qualitative data and obtained data directly from the field (primary data) as research data. Accounting practice begins with recording the funding and profit-sharing of the catch during a season. The important conclusion of this research is that accounting is related to material and no material aspects. The accounting system for financing and profit-sharing in the community of Patorani is not absolute but tailored to needs. It all depends on the agreement of all parties during the assikko' kana (hybrid contract).ABSTRAKPenelitian ini mengkonstruksi konsep assitallassi (Saling menghidupi) yang diterapkan oleh komunitas patorani untuk akuntansi pembiayaan berkelanjutan. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigma interpretif. Untuk perolehan data, peneliti menggunakan dua pendekatan sekaligus yaitu institusional dan etnometodologi. Peneliti memilih data kualitatif dan perolehan data secara langsung diambil dari lapangan (data primer) sebagai data penelitian. Praktek akuntansi dimulai dari mencatat pembiayaan dan bagi hasil atas hasil tangkapan selama satu musim. Temuan penting dalam penelitian ini yaitu akuntansi tidak hanya terkait dengan materi tetapi aspek non materi. sistem akuntansi pembiayaan dan bagi hasil pada komunitas patorani tidak bersifat mutlak tetapi disesuaikan dengan kebutuhan. Semua tergantung kesepakatan semua pihak ketika assikko’ kana (hybrid contract).
Understanding Antecedents to the Satisfaction of Using Learning Management System: an Empirical Study of Accounting Students Selfira Salsabilla; Chivalrind Ghanevi Ayuntari
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.4927

Abstract

ABSTRACTThis research was aimed to identify the factors affecting the Accounting students' satisfaction of using Google Classroom as one of the Learning Management System (LMS). This research analyzed the effect of perceived enjoyment, perceived ease of use, and perceived usefulness on the students' satisfaction. The sample in this research was 108 Accounting students. The data were analyzed using PLS-SEM with SmartPLS 2.0. The research results showed that the level of satisfaction of the Google Classroom was affected positively and significantly by the perceived enjoyment, perceived ease of use, and perceived usefulness. Moreover, this research also discussed the impacts of the results both theoretically and practically.ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi kepuasan mahasiswa akuntansi dalam menggunakan google classroom yang merupakan salah satu learning management system (LMS). Penelitian ini menganalisis pengaruh perceived enjoyment, perceived ease of use, perceived usefulness terhadap kepuasan. Penelitian ini menggunakan sampel 108 responden mahasiswa akuntansi. Data dianalisis menggunakan PLS-SEM dengan software SmartPLS 2.0. Hasil penelitian menunjukkan bahwa tingkat kepuasan terhadap google classroom dipengaruhi secara positif signifikan oleh perceived enjoyment, perceived ease of use, dan perceived usefulness. Penelitian ini juga mendiskusikan dampak hasil penelitian dalam ranah teoritis dan praktis.

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