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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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Accounting and Analytical Support for Cost Controlling in Livestock Production under ESG Constraints: Evidence from European Countries and Kazakhstan Ayagoz, Orazbayeva; Aizhan, Ismailova; Aliya, Ismailova
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.v15i1.24382

Abstract

Livestock production plays a significant role in greenhouse gas emissions, creating increasing pressure to integrate environmental, social, and governance (ESG) considerations into cost-controlling and accounting systems. This study examines how governance effectiveness, production scale, and structural characteristics shape livestock emission intensity per head under ESG-related constraints, using a comparative framework covering European Union countries and Kazakhstan. The analysis combines descriptive statistics, three-dimensional visualization, panel regression modeling, and cluster analysis based on country-level panel data for 2000–2023. The results indicate substantial heterogeneity in emission intensity across EU member states and a persistent divergence between the EU median and Kazakhstan. Panel regression findings show that production scale variables dominate the determinants of emission intensity, while governance effectiveness plays a statistically significant but secondary role. Larger herd size is associated with lower emissions per head, suggesting scale-related efficiency gains. Cluster analysis further reveals distinct ESG–emissions groupings, with Kazakhstan positioned outside the main EU clusters. The findings demonstrate that effective ESG integration in livestock cost controlling requires accounting–analytical systems that jointly consider governance conditions, production scale, and structural differences rather than relying on uniform benchmarks or institutional indicators alone.
The Impact of Transfer Pricing on Firm Performance: The Role of Profit Management and Foreign Ownership Santi Yopie; Elrika
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.v15i1.23137

Abstract

This study examines the effect of transfer pricing on firm performance in Indonesian manufacturing companies listed on the Indonesia Stock Exchange during 2019-2022. Transfer pricing refers to the pricing of transactions between affiliated entities within the same corporate group. Profit management refers to managerial discretion in reporting earnings, commonly proxied by discretionary accruals, while foreign ownership refers to the proportion of shares held by foreign investors. The study uses secondary data drawn from annual reports and financial statements and applies panel data regression with Chow and Hausman tests to determine the most appropriate model. Firm performance is measured using Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. The results show that transfer pricing has a positive and significant association with ROA, ROE, and Tobin's Q. Foreign ownership is positively associated with ROA and ROE, but negatively associated with Tobin's Q. Profit management is positively associated with ROA and ROE, but it is not significant for Tobin's Q. These findings indicate that transfer pricing may be linked to accounting and market performance, although the roles of ownership structure and reporting discretion differ across performance measures. The study contributes by providing a more nuanced explanation of how transfer pricing relates to firm performance in an emerging-market setting.

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