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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 214 Documents
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Ownership Concentration, Firm Size & Agency Cost: Empirical Evidence In Indonesia Nugrahaningtyas, Andien; Nuraina, Elva; Sulistyowati, Nur Wahyuning
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.22893

Abstract

This study aims to provide empirical evidence of the influence of ownership concentration on agency costs, as well as to examine the moderating effect of company size. The research method employed is a quantitative approach, utilizing data sources from annual reports. The research sample consists of companies listed on the Indonesian Stock Exchange for the period from 2018 to 2022. Based on purposive sampling, 750 firm years were obtained. Using OLS and Moderated Regression Analysis (MRA), the results of this study show that the concentration of ownership has a positive effect on agency costs. The size of the company also weakens the relationship between the concentration of ownership and the agency's price. Keywords : Agency Costs; Ownership Concentration; Firm Size; Agency Problem
Sustainable value creation: Insight from a systematic literature review I Ketut , Yadnyana; Ni Made Adi , Erawati; Ayu Aryista Dewi; Ni Made Ayu, Dwijayanti
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.22965

Abstract

This research aims to examine the conceptual framework and factors that influence sustainable value creation in the modern business context. Using a systematic literature review approach and analysis of relevant theories, this study asserts that sustainable value creation does not only focus on economic aspects, but also includes interrelated social and ecological dimensions. The concept of value creation is used as a theoretical framework to understand the what, who and how of value creation in the context of SVCs. The analysis of 51 articles through the Systematic Literature Review shows the lack of definition of value creation in traditional business models and sustainable business. The main findings indicate a gap in the understanding of value creation in Sustainable bussiness. The implication of this study is the lack of a clear concept of SVCs, which could lead to new research programs
Baamboozle media effect of the student's interest and cooperative accounting learning outcomes Wulandari, Novi Tri; Utomo, Supri Wahyudi; Styaningrum, Farida
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.23043

Abstract

In the digital era, student interest and learning outcomes need to be improved through innovative and interactive learning media. However, at SMKN 5 Madiun, traditional media still dominates, making students passive and unmotivated. This study aims to analyze the role of Baamboozle learning media in improving student interest and learning outcomes in Cooperative Accounting at SMKN 5 Madiun. The results show that the use of Baamboozle media has a significant effect of increasing student learning interest. The interactive and entertaining learning approach can encourage active student involvement during the learning process, thus creating a more interesting and participatory learning atmosphere. However, the effect of Baamboozle on student learning outcomes shows a lower level of significance compared to its effect on learning interest. Nevertheless, the positive contribution of Baamboozle media remains relevant in supporting the improvement of learning quality, particularly in helping students understand accounting concepts. Based on these findings, students are expected to be more actively involved in the learning process by utilizing the available interactive features.
CSR as a moderator and ESG as a mediator in the relationship between gender diversity and financial performance Dwi Damayanthi, Silvana Juliant; Juanda, Ahmad; Nugroho Wicaksono, Agung Prasetyo
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.23177

Abstract

This study investigates the impact of board gender diversity on financial performance, considering ESG as a mediator and CSR as a moderator. Secondary data were obtained from financial reports, governance, ESG, and CSR scores of non-financial firms listed on the Indonesia Stock Exchange for 2017–2024. The analysis applied Hayes Model 5. Results indicate that board gender diversity does not directly affect financial performance but indirectly influences it through ESG disclosure. CSR has a positive direct effect on financial performance but does not moderate the relationship. These findings emphasize ESG as the main mechanism linking board diversity to financial outcomes and highlight CSR’s direct contribution to profitability.

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