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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 206 Documents
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Cover ASSETS: JAP Vol 4, No 1 (2015) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 4, No 1 (2015)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i1.9310

Abstract

Cover ASSETS: JAP Vol 8, No 2 (2019) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v8i2.9301

Abstract

EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES Erlangga Suryarahman; Huda Trihatmoko
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.v10i1.5984

Abstract

ABSTRACTThis study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.
Cover ASSETS: JAP Vol 1, No 1 (2012) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v1i1.9315

Abstract

Cover ASSETS: JAP Vol 6, No 1 (2017) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v6i1.9306

Abstract

THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION I Nyoman Darmayasa; Ni Wayan Desy Widhi Utami; I Nyoman Mandia
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.v10i1.7129

Abstract

ABSTRACTThis research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs.ABSTRAKPenelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.
The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies Octavianus Digdo Hartomo; Santanando Hermanto Pranatio Hutomo
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.v9i2.5660

Abstract

ABSTRACTAnti-corruption disclosures reflect the company's commitment to prevent and combat corruption. This study examines the impact of managerial ownership, block holder ownership, government ownership, diversification, board independence, the board of commissioners' size, and diversification on anti-corruption disclosures. The object of this research is IDX listed companies from 2013 to 2017. Data obtained from the company's annual report  Data analysis is multiple linear regression. The results showed that the managerial ownership, government ownership, board independence, and board size positively affected anti-corruption disclosures, block holders ownership had a negative effect, and diversification positively affected anti-corruption disclosures.ABSTRAKPengungkapan anti-korupsi menunjukkan komitmen perusahaan untuk mencegah dan memberantas korupsi. Penelitian ini menguji dampak kepemilikan manajerial, kepemilikan pemegang blok, kepemilikan pemerintah, diversifikasi, independensi dewan komisaris, dan ukuran dewan komisaris terhadap pengungkapan anti korupsi. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013 -2017. Data diperoleh dari laporan tahunan perusahaan  Analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur kepemilikan manajerial, struktur kepemilikan pemerintah, independensi dewan komisaris dan ukuran dewan komisaris berpengaruh positif terhadap pengungkapan anti korupsi, sedangkan struktur kepemilikan blockholder berpengaruh negatif dan diversifikasi berpengaruh positif pada pengungkapan anti korupsi.
Cover ASSETS: JAP Vol 3, No 2 (2014) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 3, No 2 (2014)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v3i2.9311

Abstract

Cover ASSETS: JAP Vol 8, No 1 (2019) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v8i1.9302

Abstract

Cover ASSETS: JAP Vol 10, No 1 (2021) ASSETS Jurnal Akuntansi dan Pendidikan
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.v10i1.9722

Abstract

Page 15 of 21 | Total Record : 206

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