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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 222 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.
Validation of career decision-making questionnaire for vocational accounting students using exploratory and confirmatory factor analysis Wibawa, Eka Ary; Widayati, Ani; Hakim, Arif Rahman; Nurrahman, Arief
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.v14i3.23380

Abstract

This study aims to validate a career decision-making instrument for vocational accounting students using a quantitative positivist approach. Data were collected from 134 respondents using a Likert scale questionnaire and analyzed through Exploratory Factor Analysis and Confirmatory Factor Analysis. The results reveal that career decision-making consists of four primary factors: career goals, career planning, career readiness, and self-assessment. Career planning was identified as the most dominant factor. The instrument was proven valid and reliable for measuring career decision-making skills in vocational accounting education.
Beyond Perception: Integrating Institutional Support, Financial Literacy, and System Quality For M-Wallet Adoption Among MSMEs Syah, Dedy Husrizal; Sumekar, Aried; Sagala, Gaffar Hafiz
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.23529

Abstract

This study wants to bridge the gap between positive perceptions and actual adoption of fintech by integrating the perspectives of the Technology Acceptance Model (TAM), the Information Systems Success Model, Institutional Theory, and the Resource-Based View. This study aims to analyze the influence of financial literacy, government support, and vendor support on system quality and information quality, as well as the role of digital technology use on information quality on m-wallet platforms. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), the study involved 214 MSME respondents in Medan City who use m-Wallet services. The results indicate that financial literacy and government support have a significant impact on system quality. Furthermore, both system quality and the use of digital technology positively affect information quality. However, vendor support does not affect system quality. Practically, this study found that system quality is a critical mediator of information quality, which is significant for business decision-making. Therefore, fintech developers should ensure the quality of fintech systems to provide credible information to business communities. This study also suggests that the government should enhance digital financial literacy programs and integrate them with fintech adoption policies.
Digital Transformation in Formative Assessment of Accounting: A Correlational Analysis of Students’ Perceptions of Gamification, Learning Analytics, and Perceived Usefulness Purnama, Dian Normalitasari; Purnamasari, Niken; Hidayah, Nurul; Awalina, Aflaha Aziza
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.23800

Abstract

The rapid advancement of digital technology has transformed formative assessment practices in accounting education by enabling real-time, adaptive, and data-driven feedback. However, the implementation of digital formative assessment remains limited, often lacking personalization and engagement. This study aims to analyze students’ perceptions of gamification, learning analytics, and perceived usefulness in the context of digital formative assessment in accounting. Using a quantitative correlational design with an ex post facto approach, data were collected from accounting education students at Universitas Negeri Yogyakarta through a Likert-scale questionnaire. Validity and reliability tests confirmed that 30 out of 40 items were valid and reliable. Multiple regression and PLS-SEM analyses revealed that both gamification and learning analytics significantly influence perceived usefulness, with learning analytics being the dominant predictor (? = 0.651, p < 0.001), while gamification showed a smaller yet significant effect (? = 0.166, p = 0.017). The model explained 61% of the variance in perceived usefulness (R² = 0.610) and met the goodness-of-fit criteria (SRMR = 0.076). These findings underscore that students’ acceptance of digital formative assessment is more strongly determined by the analytical value and actionable insights provided by learning analytics than by the motivational effects of gamification. The study contributes to extending the Technology Acceptance Model (TAM) within digital accounting education, suggesting that integrating learning analytics with gamification enhances both engagement and perceived usefulness in formative assessment design.
The Future Research Directions on Accounting Whistleblowing Using Extended Theory of Planned Behavior Larasati, Meita; Sharif, Zakiyah; Saad, Ram Al Jaffri
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.24065

Abstract

Abstract: (1) Background: This study reviews and synthesizes accounting literature on whistleblowing using the Theory of Planned Behavior (TPB), with particular attention to its extended frameworks, to provide directions for future research. (2) Method: It systematically maps the geographic distribution of prior studies, highlighting underexplored regions and research opportunities. (3) Result: The review also classifies respondent types used in existing research, identifying dominant groups and potential alternatives for advancing whistleblowing studies in accounting. Furthermore, it examines methodological characteristics, including research designs, measurement instruments, and analytical techniques, while identifying key methodological gaps. The study also maps the types of misconduct investigated and the whistleblowing channels examined, offering recommendations for underexplored contexts and reporting mechanisms. Finally, it analyzes additional constructs integrated into extended TPB models, proposing avenues for theoretical refinement. (4) Conclusion : Overall, this structured synthesis clarifies how TPB and its extensions have been applied in accounting whistleblowing research and provides a foundation for more robust theoretical and empirical development.
Determinants of Fraudulent Financial Reporting with Auditor Quality as A Moderating Variable Irawan, Helmiansyah; Chinwuko, Fidelia Ifeyinwa Nzekwe
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.24073

Abstract

Background;Various models have been developed to explain why financial reporting fraud occurs, with the aim of understanding the elements that trigger unethical actions, starting from the fraud triangle to the Fraud Star Theory.The study aims to test the influence of the independent variables stimulus, capability, collusion, opportunity, rationalization, ego, and lack of whistleblowing system on the dependent variable fraudulent financial statements with the moderating variable being audit quality. (2) Methods;The research data analysis technique uses the moderated multiple regression analysis method (Moderated Regression Analysis/MRA).This study selected all companies listed on the Indonesia Stock Exchange as the research population, considering that these companies have relatively uniform characteristics and financial reporting obligations in accordance with capital market regulations. The sample was selected using a purposive sampling method. (3) Results: based on the test results, it was found that the collusion and ego variables had no influence on financial report fraud, while the other variables had a significant influence and auditor quality could not weaken the relationship. (4) Conclusions;Audit quality was found to weaken the positive effect of stimulus on financial statement fraud. Audit quality was unable to reduce the positive effects of leadership capability, collusion, opportunity, rationalization, ego, and lack of a whistleblowing system on financial statement fraud.
Analysis of Green Accounting, Carbon Emission Disclosure, and Corporate Social Responsibility on Firm Value with Profitability as a Moderating Variable in the Basic Materials Sector Listed on the Indonesia Stock Exchange Dewi Kirowati; Abdul Halik; Siti Mujanah
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.24194

Abstract

This study examines the effect of sustainability-related disclosures on firm value, focusing on carbon emission disclosure, corporate social responsibility (CSR), and green accounting, with profitability as a moderating variable (Nguyen P. A., 2023). The research is motivated by increasing regulatory and stakeholder pressure on firms to enhance transparency regarding environmental and social impacts (Kouloukoui D. S., 2022)). The sample consists of energy and basic materials companies listed on the Indonesia Stock Exchange during the 2022–2024 period, selected using purposive sampling (Hair, 2022). Panel data regression analysis is employed, and model selection tests indicate that the Random Effect Model is the most appropriate estimation approach (Baltagi, 2021). The results show that carbon emission disclosure and green accounting do not significantly affect firm value, while CSR has a significant negative effect, and profitability does not moderate these relationships (Ali, 2021). These findings suggest that sustainability disclosures have not yet become value-relevant information for investors in the Indonesian market (Dissanayake D. T., 2021).

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