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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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DOES "IS" INNOVATION DIFFUSION CONTRIBUTE TO THE NON-FINANCIAL PERFORMANCE OF THE VILLAGE GOVERNMENT? Zaitul Zaitul; Desi Ilona; Neva Novianti; Eugene Okyere-Kwakye
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.13984

Abstract

ABSTRACTThis research paper analyzes the Influence of IS innovation diffusion on the performance/ outcome of the village government. Besides this paper also determines the role of organizational support and technological advantage in determining performance. Finally, this study researched these variables as moderating between IS innovation diffusion and implementation. The primary data was collected through a survey and analyzed using the smart-pls. The result shows that the technological advantage is significantly associated with the performance of the village government. This finding contributes to the technology organization environment.ABSTRAKPenelitian ini menganalisis pengaruh difusi inovasi SI terhadap kinerja pemerintah desa. Selain itu, penelitian ini juga menentukan peran dukungan organisasi dan keunggulan teknologi dalam menentukan kinerja. Terakhir, penelitian ini juga meneliti variabel-variabel tersebut sebagai variabel pemoderasi antara difusi inovasi SI dan kinerja. Data primer dikumpulkan melalui survei dan dianalisis menggunakan smart-pls. Hasil penelitian menunjukkan bahwa keunggulan teknologi berpengaruh secara signifikan dengan kinerja pemerintah desa. Temuan ini secara teoritis berkontribusi pada technology organization environment.
Cover ASSETS: JAP Vol 12, No 1 (2023) ASSETS Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.16284

Abstract

DETERMINATION OF ACCOUNTABILITY FOR LIQUIDITY OF DEBT IN THE RAMBU SOLO’ Totanan, Chalarce; Paembonan, Laendatu; Kekka, Gabriella Pingkan; Rombe, Elimawati
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.12399

Abstract

ABSTRACTThis study aims to examine and analyze the determination of accountability on the liquidity of rambu solo’ debt. The research population is members of the Toraja community who live in Palu City. Samples were taken purposively, and 150 people of Toraja lived in Palu City. Who are get in Perhimpunan Masyarakat Toraja Indonesia (PMTI). Data were obtained through questionnaires that were distributed directly to respondents. The results showed that determining loving-kindness and socio-cultural accountability affected debt liquidity in the rambu solo’ culture. In contrast, physical accountability did not affect debt liquidity in the rambu solo’ culture.ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis penentuan akuntabilitas likuiditas utang rambu solo’. Populasi penelitian adalah anggota masyarakat Toraja yang berdomisili di Kota Palu. Sampel diambil secara purposif sebanyak 150 orang masyarakat Toraja yang tinggal di kota Palu. Yang tergabung dalam Perhimpunan Masyarakat Toraja Indonesia (PMTI). Data diperoleh melalui kuesioner yang dibagikan langsung kepada responden. Hasil penelitian menunjukkan bahwa penentuan akuntabilitas cinta kasih dan akuntabilitas sosial budaya berpengaruh terhadap likuiditas utang pada budaya rambu solo’, sedangkan akuntabilitas fisik tidak berpengaruh terhadap likuiditas utang pada budaya rambu solo’.
ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY Nugraha, R. Andro Zylio; Halim, Abdul
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.12104

Abstract

ABSTRACTThe focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional fixed assets. This research uses a case study approach qualitative method. The research was explored further by analyzing the interview results with four participants who work in the local government environment and several members of the general public in the Jember Regency. This research shows that BPKAD Jember Regency has fulfilled two of the four accountabilities. Then, the obstacles faced by BPKAD Jember Regency are divided into three, namely technical, internal, and external.ABSTRAKMenganalisis akuntabilitas Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Jember dalam mengelola aset tetap daerah menjadi tujuan utama dari penelitian ini. Selain itu, penelitian ini juga mencari informasi mengenai kendala-kendala yang dihadapi BPKAD Kabupaten Jember dalam pengelolaan aset tetap daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Temuan dari penelitian ini dieksplorasi dari hasil wawancara dengan empat orang partisipan yang bekerja di lingkungan pemerintah daerah dan beberapa masyarakat umum Kabupaten Jember. Penelitian ini menunjukkan bahwa BPKAD Kabupaten Jember telah memenuhi dua dari empat akuntabilitas yang ada. Kemudian, untuk kendala yang dihadapi oleh BPKAD Kabupaten Jember terbagi menjadi tiga yaitu teknis, internal, dan eksternal.
INSTAGRAM AND ITS ROLE AS A SOCIAL ENTERPRISE TRANSPARENCY MEDIA IN INDONESIA Wijayanti, Anita; Narsa, I Made; Hamidah, Hamidah
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.17511

Abstract

ABSTRACTThis study identifies the role of Instagram as a medium of transparency for three Social Enterprises that operate in the creative sector with empowering women as part of their social mission. This study employs content analysis with the help of NVivo software on various narratives, photos, and videos uploaded through the Instagram account from January to May 2023. The researcher also interviewed the CEO and beneficiaries via Instagram live chat. This study indicates the significant role of Instagram in building trust and media dialogue between companies and the public, which are essential in achieving company accountability, legitimacy, and sustainability.ABSTRAKStudi ini mengidentifikasi peran Instagram sebagai media transparansi bagi tiga Usaha Sosial yang bergerak di sektor kreatif dengan pemberdayaan perempuan sebagai bagian dari misi sosial mereka. Penelitian ini menggunakan analisis konten dengan bantuan software NVivo pada berbagai narasi, foto, dan video yang diunggah melalui akun Instagram pada bulan Januari hingga Mei 2023. Peneliti juga mewawancarai CEO dan penerima manfaat melalui live chat Instagram. Studi ini menunjukkan peran penting Instagram dalam membangun kepercayaan dan dialog media antara perusahaan dan publik, yang penting dalam mencapai akuntabilitas, legitimasi, dan keberlanjutan perusahaan.
DOES ENTREPRENEURIAL KNOWLEDGE MATTER FOR EDUPRENEURSHIP BEHAVIOR IN TEACHER TRAINING STUDENTS? Puddin, Khafi; Dalimunthe, Muhammad Bukhori; Harahap, Lokot Muda; Rinaldi, Muammar; Prayogo, Rangga Restu; Panggabean, Fitri Yani
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.17939

Abstract

ABSTRACTThis study aims to analyze the construct of the edupreneurship model for teacher training students. Questionnaires were given to students enrolled in the teacher training program at the Faculty of Economics, Universitas Negeri Medan, with a sampling of 275 respondents and an analytical tool for testing the relationship between variables using PLS-SEM. The empirical results found that attitude towards entrepreneurial knowledge proved to have no positive and significant effect; social support for entrepreneurial knowledge is proven to have a positive and significant impact; Self-efficacy on entrepreneurial knowledge is proven to have a positive and significant impact; entrepreneurial knowledge on edupreneurship behavior is proven to have a positive and significant effect.ABSTRAKPenelitian ini bertujuan untuk menganalisis konstruk model edupreneurship pada mahasiswa keguruan. Kuesioner diberikan kepada mahasiswa program keguruan Fakultas Ekonomi di Universitas Negeri Medan dengan total sampel sebanyak 275 responden dan alat analisis untuk menguji hubungan antar variabel menggunakan PLS-SEM. Hasil empiris menemukan bahwa sikap terhadap pengetahuan kewirausahaan terbukti tidak berpengaruh positif dan signifikan; dukungan sosial terhadap pengetahuan kewirausahaan terbukti berpengaruh positif dan signifikan; Efikasi diri terhadap pengetahuan kewirausahaan terbukti berpengaruh positif dan signifikan; Pengetahuan kewirausahaan terhadap perilaku edupreneurship berpengaruh positif dan signifikan.
THE ETHICAL DILEMMA OF VILLAGE OFFICIALS: FRAUD IN THE DISTRIBUTION OF DIRECT CASH ASSISTANCE Ismail, Mahmud; Haryadi, Bambang; Prasetyono, Prasetyono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15997

Abstract

ABSTRACTThe purpose of this research is to reveal the ethical dilemma of the role of village officials in the fraudulent practice of distributing Village Fund Direct Cash Assistance (BLT-DD). This research uses a phenomenological approach. The study showed that village officials experienced an ethical dilemma regarding fraud in distributing BLT-DD. First, the village head experienced a dilemma between his residents' demand that the BLT-DD program be divided equally so that because of the sympathy felt by the village head, the BLT-DD money was cut. Second, the village secretary must face the village head’s orders to manipulate signatures. Third, the Village Consultative Board felt uncomfortable wanting to monitor the performance of the village head. Fourth, there is a lack of clarity in the structure of the BLT-DD volunteer team, so they experience confusion in carrying out their duties in the BLT-DD program. Fifth, the experience gained becomes a solution to overcoming the dilemma experienced by the actor in the fraudulent practice of distributing BLT-DD.ABSTRAKTujuan penelitian ini menyingkap dilema etis peran perangkat desa pada praktik fraud penyaluran Bantuan Langsung Tunai Dana Desa (BLT-DD). Penelitian ini mengggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa perangkat desa mengalami dilema etis atas fraud yang dilakukan pada penyaluran BLT-DD. Pertama, kepala desa mengalami dilema antara permintaan warganya atas program BLT-DD harus dibagi rata, sehingga atas rasa simpati yang dialami kepala desa maka uang BLT-DD dipotong. Kedua, sekretaris desa harus menghadapi perintah kepala desa untuk manipulasi tandatangan. Ketiga, Badan Permusyawaratan Desa mengalami rasa tidak enak hati yang ingin mengawasi kinerja kepala desa. Keempat, adanya ketidak jelasan struktur tim relawan BLT-DD, sehingga mereka mengalami kebingungan untuk menjalankan tugasnya pada program BLT-DD. Kelima, Pengalaman yang diperoleh menjadi solusi dalam mengatasi rasa dilema yang dialami sang aktor pada praktik fraud penyaluran BLT-DD.
EVOLVING OF ACCURATE ONLINE PURCHASING MODULE TO IMPROVE STUDENTS' LEARNING OUTCOMES Panjawiyati, Tika; Astuti, Elly; Yusdita, Elana Era
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.19389

Abstract

ABSTRACT The objectives of this research are (1) the procedure for developing an Accurate Online purchasing module, (2) the quality level of the Accurate Online purchasing module, and (3) the level of effectiveness of the Accurate Online purchasing module. The method used for research and development is Accurate Online Borg & Gall procedure, which is modified into seven stages. The subjects in this research were Accounting Education students at the Universitas PGRI Madiun. Data collection techniques are observation, interview, questionnaires, documentation, and test results. Data processing is done using SPSS. The primary product field test uses a nonequivalent control group design. Student learning test results were analyzed using the Mann-Whitney test. The results of this research indicate that the scientific-based Accurate Online purchasing module that has been developed is declared valid, practical, and effective in improving student learning outcomes. ABSTRAK Tujuan penelitian ini adalah (1) prosedur pengembangan modul pembelian Accurate Online, (2) tingkat kualitas modul pembelian Accurate Online, dan (3) tingkat efektivitas modul pembelian Accurate Online. Metode penelitian dan pengembangan yang digunakan sesuai dengan prosedur Borg & Gall yang dimodifikasi menjadi tujuh tahap. Subyek dalam penelitian ini adalah mahasiswa Pendidikan Akuntansi Universitas PGRI Madiun. Teknik pengumpulan datanya adalah observasi, wawancara, angket, dokumentasi, dan hasil tes. Pengolahan data dilakukan dengan menggunakan SPSS. Uji lapangan produk utama menggunakan desain kelompok kontrol nonekuivalen. Analisis tes hasil belajar siswa dianalisis dengan menggunakan uji Mann-Whitney. Hasil penelitian menunjukkan bahwa modul pembelian Accurate Online berbasis saintifik yang dikembangkan dinyatakan valid, praktis, dan efektif dalam meningkatkan hasil belajar siswa.
MILITARY-CONNECTED BOARDS AND FINANCIAL DISTRESS RISK: THE MODERATING ROLE OF SUSTAINABILITY REPORT DISCLOSURE Mardiana, Fitra; Purwaningsih, Endah Supeni
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19787

Abstract

ABSTRACTThis study utilizes rent-seeking and legitimacy theories to investigate the impact of military-connected boards and sustainability report disclosure on financial distress risk. This study's main subject is the non-financial public firms indexed by the Global Reporting Initiative (GRI) and listed on the Indonesia Stock Exchange (BEI) between 2017 and 2022. The findings show a strong positive correlation between the likelihood of financial distress and boards with ties to the military. Conversely, a lower risk of financial distress is significantly associated with higher disclosure in sustainability reports. Additionally, sustainability report disclosure mitigates the adverse effects of military-connected boards on financial distress risk. This study enhances existing knowledge by providing empirical evidence on how military connections and sustainability disclosures influence financial distress risk in a developing country context.ABSTRAKStudi ini menggunakan teori rent-seeking dan legitimasi untuk menyelidiki dampak dewan yang memiliki hubungan dengan militer dan pengungkapan laporan keberlanjutan terhadap risiko kesulitan keuangan. Subjek utama penelitian ini adalah perusahaan publik non-keuangan yang terindeks oleh Global Reporting Initiative (GRI) dan terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 hingga 2022. Temuan menunjukkan adanya korelasi positif yang kuat antara kemungkinan terjadinya kesulitan keuangan dan dewan direksi terhubung militer. Sebaliknya, risiko kesulitan keuangan yang lebih rendah secara signifikan dikaitkan dengan pengungkapan yang lebih tinggi dalam laporan keberlanjutan. Selain itu, pengungkapan laporan keberlanjutan memitigasi dampak buruk dewan yang memiliki hubungan dengan militer terhadap risiko kesulitan keuangan. Studi ini meningkatkan pengetahuan yang ada dengan memberikan bukti empiris tentang bagaimana hubungan militer dan pengungkapan keberlanjutan mempengaruhi risiko kesulitan keuangan dalam konteks negara berkembang.
DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? Iqbal, Syaiful; Andriani, Fitri; Hariadi, Bambang
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15979

Abstract

ABSTRACTThis study proposes to investigate the GCG's role in the cause-effect connection between sustainability report disclosure and earnings management. A quantitative approach involves CGPI data and the GRI G.4 Index, supported by statistical analysis tools to reveal the role. The results, first, sustainability report disclosure hurts earnings management. Second, GCG (management ownership) and corporate governance perception index (as an external control mechanism) strengthen that negative effect. Third, GCG (independent commissioners) does not moderate that effect. These imply that management ownership and external control mechanisms are the practical options to increase earnings quality.ABSTRAKPenelitian ini bertujuan mengeksplorasi peran moderasi GCG di dalam hubungan antara pengungkapan laporan keberlanjutan dan manajemen laba. Satu pendekatan kuantitatif melibatkan data CGPI dan Indeks GRI G.4, didukung alat analisis statistik untuk mengungkap peran moderasi tersebut. Hasilnya, pertama: pengungkapan laporan keberlanjutan berpengaruh negatif terhadap manajemen laba. Kedua: GCG (kepemilikan manajemen) dan indeks persepsi corporate governance (mekanisme pengendalian eksternal perusahaan) memperkuat pengaruh itu. Dan ketiga: GCG (dalam bentuk keterlibatan komisaris independen) tidak berperan sebagai moderator di dalam pengaruh negatif di atas. Hal ini menunjukkan kepemilikan manajemen dan mekanisme pengendalian eksternal merupakan pilihan paling efektif untuk meningkatkan kualitas laba.

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