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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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MODEL ADOPTION BLENDED LEARNING: A STUDENT-CENTRIC EVALUATION IN ACCOUNTING EDUCATION Suhartono, Entot; Purwantoro, Purwantoro
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.v13i2.19413

Abstract

ABSTRACT This study aims to develop a conceptual model of the behavioral interest of accounting students in adopting blended learning by combining the technology acceptance model and the theory of planned behavior, along with validating explanatory variables such as perceived usefulness, perceived ease of use, learning attitudes, subjective norms, and behavioral control. The study sample consists of accounting students in Semarang, with structural equation modeling used as the analytical tool. It was found that perceived ease and behavioral control did not impact learning attitudes, while perceived usefulness and subjective norms also showed no effect. The intention to adopt blended learning is influenced by perceived ease, learning attitudes, subjective norms, and behavioral control but not by perceived usefulness. Learning attitudes serve as a mediator between the effects of perceived ease and behavioral control on students' intention to adopt blended learning. ABSTRAK Penelitian ini bertujuan untuk mengembangkan model konseptual terkait minat mahasiswa akuntansi dalam mengadopsi blended learning dengan menggabungkan model penerimaan teknologi dan teori perilaku terencana. Penelitian ini juga berusaha memvalidasi variabel-variabel penjelas seperti persepsi manfaat, persepsi kemudahan, sikap belajar, norma subjektif, dan kontrol perilaku. Sampel yang digunakan adalah mahasiswa akuntansi di Kota Semarang, dengan menggunakan model persamaan struktural sebagai alat analisis. Hasil penelitian menunjukkan bahwa persepsi kemudahan dan kontrol perilaku berpengaruh terhadap sikap belajar, sementara persepsi manfaat dan norma subjektif tidak memiliki pengaruh. Minat dalam mengadopsi blended learning dipengaruhi oleh persepsi kemudahan, sikap belajar, norma subjektif, dan kontrol perilaku, kecuali persepsi manfaat. Sikap belajar berperan sebagai mediator dalam hubungan antara persepsi kemudahan dan kontrol perilaku dengan minat mahasiswa untuk mengadopsi blended learning.
Cover ASSETS: JAP Vol 13, No 1 (2024) Jurnal Akuntansi dan Pendidikan, ASSETS
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.v13i1.20981

Abstract

THE ROLE OF CAPITAL STRUCTURE AND INNOVATION IN INFLUENCE COMPANY VALUE Wardani, Tiyas Ayu; Nuraina, Elva; Sulistyowati, Nur Wahyuning
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 3 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i3.17552

Abstract

ABSTRACT This research aims to investigate the effect of capital structure and innovation on firm value in infrastructure companies, non-consumer cycles, consumer cycles, raw materials, and health in Indonesia. The sample used purposive sampling to achieve this goal and got 105 firm-years from 2017-2021. Using regression analysis, the results obtained were that capital structure and innovation positively influence firm value. The matter indicates that the companies have found the optimal balance between equity and debt. Innovation helps companies adapt to rapid changes in consumer preferences, allowing them to grow and increase their values. ABSTRAK Studi ini bertujuan menginvestigasi pengaruh struktur modal dan inovasi terhadap nilai perusahaan di entitas sektor infrastruktur, siklus nonkonsumen, siklus konsumen, bahan baku, kesehatan di Indonesia. Untuk mencapai tujuan tersebut, teknik  purposive sampling telah digunakan, dan didapat 105 firm-years selama periode 2017-2021. Dengan menggunakan analisis regresi, dihasilkan bahwa struktur modal dan inovasi berpengaruh positif terhadap nilai perusahaan. Hal tersebut mengindikasikan bahwa entitas telah berhasil meneemukan keseimbangan yang optimal antara ekuitas dan hutang. Inovasi membantu perusahaan beradaftasi dengan perubahan preferensi konsumen yang cepat, sehingga memungkinkan perusahaan untuk terus berkembang dan meningkatkan nilainya.
MINOR TRUTH OF GIRL MATH ON MENTAL ACCOUNTING PERSPECTIVE Zahrah, Niswatin; Soeherman, Bonnie
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 3 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i3.20991

Abstract

ABSTRACT The "Girl Math" trend has become widespread and viral, seemingly supporting the idea that women tend to be impulsive when shopping. This research discusses the phenomenon in the context of mental accounting. This research aims to construct a conceptual model of girl math from the mental accounting perspective. This research uses the interpretivism paradigm to explore the meaning of the reality being studied through the triangulation of interview methods, observation, and information analysis through social media, the internet, and other relevant articles. This study found that almost all-girl math trends encourage impulsive buying behavior. They have a logic and mental accounting that differ from the general rational standards. Girl math has its own rationalization. The mindset of girls math occurs due to internal and external factors. Internal factors include emotions, the availability of economic resources, and self-control. External factors include community roles, product attraction, and media framing. Girl math could become another truth, but it is merely the truth of a minority. ABSTRAK Tren “Girl Math” menjadi marak dan viral dimana tren ini seolah mendukung anggapan bahwa perempuan cenderung impulsif dalam berbelanja. Penelitian ini membahas fenomena tersebut dalam konteks mental accounting. Penelitian ini bertujuan untuk mengkonstruk sebuah model konseptual girl math dalam perspektif mental accounting. Penelitian ini menggunakan paradigma interpretivisme untuk menggali makna dari realita yang diteliti melalui triangulasi metode wawancara, observasi, dan analisis informasi melalui media sosial, internet serta artikel lain yang relevan. Penelitian ini menemukan hampir seluruh tren girl math mendorong terjadinya impulsive buying behavior. Mereka memiliki logika dan mental accounting yang berbeda dengan standar rasional umum. Girl math memiliki rasionalisasinya sendiri. Mindset girl math terjadi akibat faktor internal dan eksternal. Faktor internal meliputi emosi, kesediaan sumber daya ekonomi, dan pengendalian diri. Sedangkan faktor eksternal terdiri atas peran komunitas, atraksi produk, dan framing media. Girl math bisa saja menjadi kebenaran yang lain, namun kebenaran sebatas kebenaran minoritas.
MEASUREMENT OF INTEREST RATE AND PERIOD USING LOGARITHM EQUATIONS: A STUDY OF TIME VALUE OF MONEY Nainggolan, Rexon
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 3 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i3.21770

Abstract

ABSTRACT The primary aim of this study is to illustrate how logarithmic calculation and equation can effectively replace traditional table usage and interpolation techniques in time value of money calculations. It proposes the application of algorithmic computation to calculate the interest rate and period when the future value and present value are known. It developed and formulated two primary equations utilizing an algorithmic approach as an alternative to the conventional reliance on financial tables and linear interpolation prevalent in the existing literature. The two methods are validated and substantiated upon reevaluating the fundamental time value of money calculation, yielding far more precise results than the traditional method. The measurement can also be utilized in the statistical realm to compute the compounded average yearly growth or growth period when other parameters are available. ABSTRAK Tujuan utama dari studi ini adalah untuk memberikan ilustrasi bagaimana perhitungan dan persamaan logaritma dapat secara efektif menggantikan penggunaan tabel tradisional dan teknik interpolasi dalam perhitungan nilai waktu uang. Studi ini mengusulkan penerapan perhitungan algoritma untuk menghitung suku bunga dan periode waktu ketika nilai masa depan dan nilai kini diketahui. Studi ini mengembangkan dan merumuskan dua rumus utama yang memanfaatkan pendekatan algoritma sebagai alternatif dari ketergantungan konvensional pada tabel keuangan dan interpolasi linier yang lazim dalam literatur yang tersedia. Kedua metode tersebut tervalidasi dan setelah mengevaluasi ulang perhitungan nilai waktu uang ke rumus dasarnya, menghasilkan hasil perhitungan yang lebih akurat daripada metode tradisional. Pengukuran tersebut juga dapat digunakan pada bidang statistik untuk menghitung pertumbuhan tahunan rata-rata atau periode pertumbuhan ketika parameter lain tersedia.
EDUCATION, POLITICAL CONNECTIONS, AND FIRM PERFORMANCE: EVIDENCE FROM GROWTH TRIANGLE COUNTRIES Saputra, Irvan Pratama; Soewarno, Noorlailie
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 3 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This research aims to understand better how education influences overall company performance in the "growth triangle" nations of Malaysia, Thailand, and Indonesia and how it fosters favorable political relations. Furthermore, we investigate how education contributes to the effectiveness of environmentally friendly corporate social responsibility (CSR) initiatives, sometimes called "Green CSR," and technological innovation in enhancing firm performance. This study covers annual data from 2012 to 2023 and uses a threshold autoregressive model. Our findings show that education level and work experience significantly influence employee performance. Firms that prioritize education, offer development opportunities, and provide training tend to have more productive teams. ABSTRAK Penelitian ini bertujuan untuk lebih memahami bagaimana pendidikan mempengaruhi kinerja perusahaan secara keseluruhan di negara-negara “segitiga pertumbuhan” di Malaysia, Thailand, dan Indonesia, serta bagaimana pendidikan dapat mendorong hubungan politik yang menguntungkan. Selain itu, kami menyelidiki bagaimana pendidikan berkontribusi terhadap keberhasilan inisiatif tanggung jawab sosial perusahaan (CSR) yang ramah lingkungan, yang kadang-kadang dikenal sebagai “CSR Hijau” dan bagaimana inovasi teknologi meningkatkan kinerja bisnis. Penelitian ini mencakup data tahunan dari tahun 2012 hingga 2023 dan menggunakan model autoregresif ambang batas. Temuan kami menunjukkan bahwa tingkat pendidikan dan pengalaman kerja secara signifikan mempengaruhi kinerja karyawan. Perusahaan yang memprioritaskan pendidikan, menawarkan kesempatan pengembangan dan memberikan pelatihan cenderung memiliki tim yang lebih produktif.

Page 21 of 21 | Total Record : 206

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