cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Elana Era Yusdita
Contact Email
elaradita@unipma.ac.id
Phone
-
Journal Mail Official
elaradita@unipma.ac.id
Editorial Address
-
Location
Kota madiun,
Jawa timur
INDONESIA
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
 17   18   19   20   21 
Cover ASSETS: JAP Vol 13, No 2 (2024) Jurnal Akuntansi dan Pendidikan, ASSETS
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.v13i2.20982

Abstract

ESG DISCLOSURE TO FINANCIAL PERFORMANCE WITH STOCK PRICE VOLATILITY AS A MODERATION VARIABLE Sari, Anggun Renita; Hariyani, Diyah Santi
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.v13i1.16971

Abstract

ABSTRACTThis research aims to determine the moderating effect of stock price volatility on ESG Disclosure to Financial Performance. Disclosures made by companies, both financial and non-financial disclosures, are certainly an important indicator in assessing and evaluating company performance. The sustainability report published by the company is one of the considerations investors should consider before buying company shares. Analysis Method used is descriptive statistical analysis and classical assumption tests. The data analysis technique used is multiple linear regression and the MRA test. The research results show that stock price volatility moderates the relationship between disclosure and financial performance.ABSTRACTPenelitian ini bertujuan untuk mengetahui pengaruh moderasi volatilitas harga saham terhadap Environmental, Social, and Governance (ESG) Disclosure terhadap kinerja keuangan. Pengungkapan yang dilakukan perusahaan, baik pengungkapan finansial maupun non finansial tentunya menjadi indikator penting dalam menilai dan mengevaluasi kinerja perusahaan. Laporan keberlanjutan yang diterbitkan perusahaan menjadi salah satu pertimbangan yang harus dipertimbangkan investor sebelum membeli saham perusahaan. Metode analisis yang digunakan adalah statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah regresi linier berganda dan uji MRA. Hasil penelitian menunjukkan bahwa volatilitas harga saham memoderasi hubungan antara pengungkapan dan kinerja keuangan.
DEVELOPMENT OF "ALIN GESIT" LEARNING MEDIA FOR COMPUTER ACCOUNTING SUBJECT Hidayati, Khusnul; Rahmawati, Anis; Wijayanto, Danar Susilo
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.v13i2.19278

Abstract

ABSTRACT This research aimed to evaluate the feasibility of "Alin Gesit," a Google Sites-based learning media for online accounting computer courses. Using the ADDIE method, we analyzed student and teacher needs, designed and developed the media, and assessed it through expert evaluations and student-teacher feedback. The study involved twelfth-grade accounting students from a vocational school in East Java. Results showed that "Alin Gesit" scored 84% from media experts and 94% from material experts. A paired T-test (p=0.003) confirmed significant improvement in student scores. Additionally, students rated the media highly (3,7), indicating its effectiveness. ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kelayakan "Alin Gesit", media pembelajaran berbasis Google Sites untuk kursus komputer akuntansi online. Dengan menggunakan metode ADDIE, kami menganalisis kebutuhan siswa dan guru, merancang dan mengembangkan media, dan menilainya melalui evaluasi ahli dan umpan balik siswa-guru. Penelitian ini melibatkan siswa akuntansi kelas dua belas dari sebuah sekolah kejuruan di Jawa Timur. Hasil penelitian menunjukkan bahwa "Alin Gesit" memperoleh nilai 84% dari ahli media dan 94% dari ahli materi. Uji-T berpasangan (p=0,003) mengkonfirmasi peningkatan signifikan dalam nilai siswa. Selain itu, siswa menilai media tersebut dengan tinggi (3,7), yang menunjukkan keefektifannya.
LIFELONG LEARNERS ATTITUDE IN Z GENERATION Susanti, Asri Diah; Palupi, Yoanita Intan; Sudiyanto, Sudiyanto
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.v12i2.15688

Abstract

ABSTRACTThis research aims to find the factors forming lifelong learner attitudes in the Z generation. The data collection is using the Google Forms platform. The data analysis technique is Structural Equation Modeling (SEM) through the Lisrel 8.80 program. The results show that factors that influence the attitude of this lifelong learner include family, school, social, and individual factors. Indicators of family factors include inspiration, aspirations, and family attention. School factors are formed from indicators of the teaching quality of lecturers, class facilities, and university facilities. Social factor indicators include social needs, community support, and government support, while individual factors are formed from future orientation, self-efficacy, and internal locus of control.ABSTRAKPenelitian ini bertujuan untuk mencari faktor pembentuk sikap lifelong learner pada generasi Z. Pengambilan data menggunakan platform google form. Pengujian hipotesis menggunakan teknik analisis data Stuctural Equation Modeling (SEM) melalui program Lisrel 8.80. Hasil penelitian menunjukkan faktor yang mempengaruhi sikap lifelong learner meliputi faktor keluarga, sekolah, sosial, dan individu. Indikator faktor keluarga meliputi inspirasi, aspirasi, dan perhatian keluarga. Faktor sekolah dibentuk dari indikator kualitas pengajaran dosen, fasilitas kelas, dan fasilitas universitas. Indikator faktor sosial meliputi kebutuhan sosisal, dukungan masyarakat, dan dukungan pemerintah, sedangkan faktor individu dibentuk dari orientasi masa depan, self efficacy, dan locus of control internal.
ACCURATE ONLINE E-MODULE IN COMPUTER ACCOUNTING COURSE Firnanda, Yolla; Sulastri, Sulastri
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.v13i1.18363

Abstract

ABSTRACT This study aims to develop valid, effective, accurate online e-module teaching materials as an alternative solution to the problem of limited resources for accurate online computer-based subject learning in the accounting field. This research and development utilized the 5-stage ADDIE model. The data collection techniques used were interview guides, expert validation forms, and restricted users and testing. The participants of this study include several accounting teachers and students, one media expert, two material experts, eight limited-user students, 35 students in the experimental class, and 33 students in the control class. The results show that the precise online electronic module received 98% from media experts, 95% from material experts, and 95% from limited users. Therefore, the E module is suitable for use in teaching. The significance of the T-test result indicating that the E module effectively improves accounting computer learning effects. ABSTRAK Studi ini dimaksudkan untuk mengembangkan bahan ajar e-modul Accurate Online sebagai alternatif solusi atas permasalahan keterbatasan sumber belajar pada mata pelajaran komputer akuntansi berbasis Accurate Online yang tervalidasi dan efektif. Penelitian dan pengembangan ini menggunakan model pengembangan ADDIE dengan 5 tahapan penelitian. Teknik pengumpulan data yang digunakan yakni pedoman wawancara, lembar validasi ahli dan pengguna terbatas, serta tes. Subjek penelitian ini terdiri atas beberapa guru dan siswa jurusan Akuntansi, seorang ahli media, dua orang ahli materi, delapan siswa sebagai pengguna terbatas, 35 siswa bertindak sebagai kelas eksperimen dan 33 siswa sebagai kelas kontrol. Hasil penelitian diperoleh bahwa e-modul Accurate Online mendapat nilai 98% dari ahli media, 95% dari ahli materi, dan 95% dari pengguna terbatas. Sehingga e-modul dikatakan layak untuk digunakan dalam pembelajaran. Sementara hasil uji T menunjukkan bahwa e-modul efektif untuk meningkatkan hasil belajar komputer akuntansi.
EXPERIMENTAL STUDY ON ACCOUNTING STUDENTS: PERSUASION ELABORATION MODEL IN ETHICAL DECISION LEARNING Wulanditya, Putri
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.v13i2.19734

Abstract

ABSTRACT This research aims to test students' understanding of fraud cases using the persuasion elaboration model, namely the influence of argument framing, source credibility, and emotional condition on the decision to reveal fraud. This research method uses a 2x2x2 online laboratory experiment between subjects with 127 accounting students from Universitas Hayam Wuruk Perbanas. The results showed that the argument framing (positive vs. negative) did not make a significant difference. In contrast, source credibility (high vs. low) and emotional condition (good vs. bad) made a significant difference in accounting students' decisions to reveal fraud. This research contributes to behavioral accounting theory developed with communication science in predicting the behavior of prospective accountants.   ABSTRAK Penelitian ini bertujuan untuk menguji pemahaman mahasiswa atas kasus kecurangan menggunakan model elaborasi persuasi, yaitu pengaruh pembingkaian argumen, kredibilitas sumber, dan kondisi emosi terhadap keputusan mengungkapkan kecurangan. Metode penelitian ini menggunakan eksperimen laboratorium online antar subjek 2x2x2 dengan partisipan sebanyak 127 mahasiswa akuntansi Universitas Hayam Wuruk Perbanas. Hasil penelitian menunjukkan bahwa pembingkaian argumen (positif vs negatif) tidak memberikan perbedaan yang signifikan, sedangkan kredibilitas sumber (tinggi vs. rendah), dan kondisi emosi (baik vs. buruk) memberikan perbedaan yang signifikan dalam keputusan mahasiswa akuntansi mengungkapkan kecurangan. Penelitian ini berkontribusi pada teori akuntansi keperilakuan yang dikembangkan dengan ilmu komunikasi dalam memprediksi perilaku calon akuntan.
Cover ASSETS: JAP Vol 12, No 2 (2023) Jurnal Akuntansi dan Pendidikan, ASSETS
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.v12i2.18371

Abstract

AN IN-DEPTH ANALYSIS OF HOW CAR, CREDIT RISK, AND LIQUIDITY AFFECT PROFITABILITY Hasanuh, Nanu; Sulistiyo, Hari; Sidik, Solihin; Suartini, Sri; Ghani, Erlane K; Chudjuarjeen, Saichol; Manda, Gusganda Suria
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.v13i1.19182

Abstract

ABSTRACT This study examines the impact of credit risk, liquidity, and capital adequacy level (CAR) on profitability in the Indonesian banking sector while accounting for bank size moderation. The results of a linear regression study of panel data using annual financial report data from banks listed on the Indonesia Stock Exchange (2017-2022) show that although credit risk has an adverse effect and liquidity does not affect profitability, CAR does not significantly affect profitability. While bank size enhances the beneficial moderation of credit risk on profitability, it does not mitigate the impact of CAR and liquidity. Encouragement of Indonesian banks to enhance credit risk management while taking into account extra elements like operational effectiveness and product innovation are some of the practical ramifications. Additionally, these findings offer theoretical advancements in the field of agency. ABSTRAK Penelitian ini menguji dampak risiko kredit, likuiditas, dan tingkat kecukupan modal (CAR) terhadap profitabilitas di sektor perbankan Indonesia dengan memperhitungkan moderasi ukuran bank. Hasil studi regresi linier data panel dengan menggunakan data laporan keuangan tahunan dari bank-bank yang terdaftar di Bursa Efek Indonesia (2017-2022) menunjukkan bahwa meskipun risiko kredit memiliki pengaruh negatif dan likuiditas tidak berpengaruh terhadap profitabilitas, namun CAR tidak berpengaruh secara signifikan terhadap profitabilitas. Meskipun ukuran bank meningkatkan moderasi yang menguntungkan dari risiko kredit terhadap profitabilitas, namun tidak mengurangi dampak CAR dan likuiditas. Dorongan bagi bank-bank di Indonesia untuk meningkatkan manajemen risiko kredit dengan mempertimbangkan elemen-elemen lain seperti efektivitas operasional dan inovasi produk merupakan beberapa konsekuensi praktisnya. Selain itu, temuan ini juga memberikan kemajuan teoritis mengenai keagenan.
CLOUD COMPUTING WEB-BASED LMS: INTERACTIVE LEARNING MEDIA TO ENHANCE STUDENTS' ACCOUNTING PARTICIPATION AND SKILLS Octavianto, Said Nur; Santoso, Jarot Tri Bowo; Arief, Sandy; Baswara, Satsya Yoga
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.v13i2.20425

Abstract

ABSTRACT The need for more competitiveness among high school students can be attributed to the dearth of interactive learning media. This study aims to assess the efficacy of integrating LMS-based Cloud Computing Web Media with a scientific approach to enhance student engagement and accounting proficiency. Adopting a quantitative methodology with a quasi-experimental design, the study employs Class XII IPS 1 (the experimental class) and Class XII IPS 2 (the control class) as the sample set. The data collection techniques and instruments utilized pre-tests and post-tests in the form of HOTS-based multiple choice. The data analysis techniques employed the t-test, which included the Independent Samples t-test and paired Samples t-test, and was supported by the N-Gain Test. This study asserts that LMS-based cloud computing web media integrated with a scientific approach is effective in increasing student participation and accounting skills. Future research may develop LMS-based cloud learning media presented in the form of a website to support online accounting practicum learning. ABSTRAK Daya saing siswa SMA yang rendah disebabkan oleh kurangnya pemanfaatan media pembelajaran interaktif. Penelitian ini berupaya menganalisis efektivitas penggunaan Media Cloud Computing Web berbasis LMS terintegrasi pendekatan saintifik untuk meningkatkan partisipasi dan keterampilan akuntansi siswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen semu (quasi experiment). Sampel yang ditetapkan yaitu Kelas XII IPS 1 (kelas eksperimen) dan Kelas XII IPS 2 (kelas kontrol). Teknik dan instrumen pengumpulan data menggunakan pre test dan post test berupa pilihan ganda berbasis HOTS, sedangkan teknik analisis data menggunakan Uji t yang mencakup Independent Samples t-Test, Paired Samples t-Test, dan didukung oleh Uji N Gain. Penelitian ini menyatakan Media Cloud Computing Web berbasis LMS terintegrasi pendekatan saintifik efektif untuk meningkatkan partisipasi dan keterampilan akuntansi siswa. Penelitian selanjutnya dapat mengembangkan media pembelajaran Cloud berbasis LMS yang dihadirkan dalam bentuk web (website) untuk menunjang pembelajaran praktikum akuntansi online.
VOLATILITY ANALYSIS USING THE EGARCH METHOD: CASE STUDY OF BBCA, BMRI, BRIS Suhendro, Suhendro; Siddi, Purnama
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.v13i1.18492

Abstract

ABSTRACTThis study aimed to test the volatility model of BBCA and BMRI stocks on the IDX. The research problem is whether there is an influence of BBCA and LQ45 volatility on BMRI and vice versa. The study also tested whether BRIS's volatility was influenced by its majority shareholder, BMRI. The EGARCH model analyzed daily return data for 2015-2022 in bearish/bullish markets. The results showed that the data experienced heteroscedasticity problems, and the EGARCH Student's model was selected. The volatility of BBCA and BMRI returns does not affect each other but is influenced by LQ45 when bearish/bullish. The volatility of BRIS returns is influenced by BMRI only when it is bearish and the LQ45 index when bullish. The implications of the research prove the independence of stock investors (BMRI and BBCA) in making decisions. However, it was indicated that both investors were influenced by the decisions of most investors, which was reflected in the significance of the LQ45 index.ABSTRAKTujuan penelitian ini adalah untuk menguji model volatilitas saham BBCA dan BMRI di BEI. Permasalahan penelitiannya adalah apakah terdapat pengaruh volatilitas return saham BBCA dan LQ45 terhadap BMRI dan sebaliknya. Penelitian tersebut juga menguji apakah volatilitas BRIS dipengaruhi oleh return saham pemegang saham mayoritasnya, BMRI. Model EGARCH digunakan untuk menganalisis data return harian tahun 2015-2022 saat pasar bearish/bullish. Hasil penelitian menunjukkan bahwa data mengalami masalah heteroskedastisitas dan model EGARCH Student's-t yang dipilih. Volatilitas return BBCA dan BMRI tidak saling mempengaruhi, namun dipengaruhi oleh LQ45 saat bearish/bullish. Volatilitas imbal hasil BRIS hanya dipengaruhi oleh BMRI saat bearish dan indeks LQ45 saat bullish. Implikasi penelitian membuktikan independensi investor saham (BMRI dan BBCA) dalam mengambil keputusan. Namun kedua investor tersebut terindikasi dipengaruhi keputusan mayoritas investor yang tercermin signifikansinya indeks LQ45.

Page 20 of 21 | Total Record : 206

 17   18   19   20   21 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Vol. 13 No. 3 (2024) Vol 13, No 2 (2024) Vol. 13 No. 2 (2024) Vol 13, No 1 (2024) Vol. 13 No. 1 (2024) Vol 12, No 2 (2023) Vol 12, No 1 (2023) Vol 11, No 2 (2022) Vol 11, No 1 (2022) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue