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INDONESIA
Jurnal Pendidikan Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 2337408X     EISSN : 26563266     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include [1] Education include : Accounting Education, Financing Education, Accounting Learning Model, Entrepreneur in Accounting, Accounting Learning Media [2] Accounting Science include : Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, [3] Banking and Finance.
Arjuna Subject : -
Articles 189 Documents
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The Impact of Implementing PSAK 116 on the Financial Performance of Transportation Sub-Sector Companies Listed on the Indonesian Stock Exchange Mardiani, Rika; Sugiharti, Harpa; Hardiana, R. Dian; Muntashofi, Badria
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66758

Abstract

The process of aligning Indonesian accounting standards with International Financial Reporting Standards (IFRS) is currently ongoing in Indonesia. On January 1, 2020, Indonesia implemented PSAK 73 (currently Named PSAK.116) , an adaptation of IFRS 16 specifically for lease accounts. The adoption of this PSAK profoundly impacts companies that primarily acquire their assets through lease arrangements. Conversely, numerous firms in the Transportation Sub Sector in Indonesia often use leasing as a means of obtaining their assets. Additionally, it includes four measured financial ratios: solvency ratio, profitability ratio, liquidity ratio, and bankruptcy risk. This study employs quantitative descriptive research methodologies, applying financial report data from transportation companies The data covers the years 2017 until 2019, representing the period before to the implementation of PSAK 116. Additionally, data from the years 2020 until 2022 is included to represent the period of PSAK 116 implementation. The findings of this study indicate that there are not significant differences in solvency ratios, profitability ratios, liquidity ratios and bankruptcy risk before and after the adoption of PSAK 116 in transportation sub-sector companies listed on the Indonesia Stock Exchange. Consequently, the adoption of PSAK 116 is unlikely to result in significant changes to the Company's financial statements.
Uncovering the Meaning of Accountability: Is the Village-Owned Enterprises (BUMDes) Accountable? Putra, Novrialdi Budi; Rusliyawati, Rusliyawati; Damayanti, Fera; Ardimansyah, Ardimansyah
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.62945

Abstract

This study aimed to comprehend the implementation of the principles of accountability, transparency, and involvement in managing Village-Owned Enterprises (BUMDes). BUMDes must be accountable and transparent and prioritize community engagement since the initial capital for BUMDes derives from the Village Fund Allocation (ADD), frequently allocated from the State Budget (APBN). The study employed a Descriptive Qualitative and Phenomenological approach. The primary research data source was interviews with BUMDes management informants and secondary sources include BUMDes yearly financial statements, associated regulations, documentation, and other files. The study’s findings demonstrated that the participation of initial capital of BUMDes sourced from village funds, that BUMDes financial statements are regularly submitted to the local head, head of BPD, and the community, that BUMDes operational managers do not understand the accounting treatment of BUMDes financial statements based on Permendes No. 3 of 2021 due to limited competence, that expenditures in the form of social funds are recorded and reported in the BUMDes annual report. The accountability principle has been pursued; however, it requires to be improved. Ease of access to information is provided through village websites, village videotrons, and village information boards that explain the variety of village financial information. In addition, BPD as an internal supervisor conducts checks and supervision from the establishment, management, and accountability of BUMDes by AD/ART. The principle of transparency has been implemented in BUMDes management. Involve the community actively in the establishment and establishment of BUMDes through consensual deliberation to apply participatory principles.
Analysis Implementation of Green Accounting in Medical Waste Management at RSUD dr. Agoesdjam Ketapang Adisty, Lyanti; Espa, Vitriyan; Damayanti, Fera
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69306

Abstract

This study aims to determine how green accounting at RSUD dr. Agoesdjam Ketapang is implemented and what barriers are faced by RSUD dr. Agoesdjam Ketapang in implementing green accounting. The application of green accounting can provide information about the extent to which an organization has a positive impact or negative impact on the environment around it. This study is qualitative research with a case study approach. Data is collected by interviewing hospital employees and analyzing existing reports and relevant documents. This study shows that dr. Agoesdjam Ketapang Hospital has implemented the concept of green accounting, but the application has yet to be carried out perfectly.  Implementing green accounting in the hospital is also considered good, with minimal obstacles in managing environmental costs. RSUD Dr. Agoesdjam Ketapang is expected to identify costs following the Hansen and Mowen environmental cost concept. This is expected to provide more detailed information related to environmental costs and become a form of corporate accountability for the environmental costs that have been spent. What distinguishes this research from previous research is the location of the research site, which is at RSUD dr. Agoesdjam Ketapang, this study discusses the obstacles to the implementation of green accounting by RSUD dr. Agoesdjam.
Implementation of Sustainable Development Goals (SDGs) in Sustainable Regional Development in Muara Enim Regency Hardiana, Raden Dian; Sugiharti, Harpa; Mulyani, Heni; Kurniati, Fitrina; Arlinda, Hanifia; Lhutfi, Iqbal
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72523

Abstract

The purpose of monitoring is to observe the progress of achieving the Sustainable Development Goals (SDGs) over time to measure progress in achieving targets using predetermined indicators and identify and anticipate problems that arise and will arise so that action can be taken as early as possible. The evaluation provided an overview of the achievements of SDGs. It analyses the problems and factors that cause them so that the evaluation results become feedback for improving policy planning, programs, and activities, especially those related to SDGs. The results of the implementation of this Community Service show that the number of Muara Enim Regency SDGs indicators contained in the SDGs Regional Action Plan document are 153 indicators, consisting of 70 indicators of the social development pillar, 37 indicators on the economic development pillar, 29 indicators on the environmental development pillar and 17 indicators on the legal / governance development pillar. Many indicators still fall into the category of unmeasurable or purple. Then, there are still indicators in the red and yellow categories due to the setting of targets that are pretty high and different from the targets in other planning documents and even with higher targets and no revision or change in targets, especially after the COVID-19 pandemic in 2020.
The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation Handayani, Handayani; Suratno, Suratno; Murni, Yetty; Harnovinsah, Harnovinsah; Djaddang, Syahril
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.64222

Abstract

This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.
The Effect of Biological Asset Intensity and Public Share Ownership on Biological Asset Disclosure with Company Growth as a Moderating Variable Abdullah, Sulthan Yusuf; Purnomo, Budi Supriatono; Heryana, Toni
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60377

Abstract

This study aims to determine the effect of the intensity of biological assets and public ownership of shares on the disclosure of biological assets with company growth as a moderating variable. The research method used is causal research. Sampling used a purposive sampling method in order to obtain a sample of 54 agricultural sector companies listed on the Indonesia Stock Exchange for 2019-2021. In this study using secondary data obtained from annual reports that have been audited by the company. The analytical method used is Multiple Regression Analysis and Moderation Regression Analysis. The test results show that biological assets have a positive effect on the disclosure of biological assets, public ownership has a negative effect on the disclosure of biological assets, company growth does not moderate the effect of the main concern of biological assets on the disclosure of biological assets and company growth moderates the effect of public share ownership on the disclosure of biological assets.
Literature Review: Financial Literacy in The Context of Micro Enterprise Development and The Methods Used Ferawati, Indah Wahyu; Fadah, Isti; Paramu, Hadi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.71056

Abstract

Financial literacy is an important factor in improving the performance of small firms. In today's highly competitive environment, small companies are trying to maintain their survival. One of the ways that companies maintain their survival is to improve performance by increasing understanding of financial literacy. This study aims to examine the determinants of financial literacy on the performance of small companies. This research uses the Systematic Literature Review (SLR) method. Articles were obtained from the Publish or Perish application with the keywords financial literacy and small business from Google Scholar and Scopus. The results showed that financial literacy has an important role in improving small business performance. It empowers business owners to make informed decisions, access resources effectively and drive sustainability, increase resilience and achieve growth in their enterprises.
Landscape Research of Entrepreneurship Intention Susanti, Susan; Purnamasari, Imas; Kurjono, Kurjono; Gunawan, Ashari
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.63491

Abstract

This study aims to analyze the landscape of research on entrepreneurial intentions over the past five years through bibliometric analysis. Data were collected from the Scopus database, resulting in a total of 56 publications. The results indicate that the publications are widely distributed across various countries, showing significant influence and high levels of international collaboration in this field. The focus of this study includes: 1) entrepreneurial intentions, 2) development and case studies, and 3) international cooperation on entrepreneurial intentions. The findings of this study can serve as a reference for future researchers interested in this theme, providing an understanding of the research focus and setting a trajectory for further studies.
The Role of Green innovation in Competitive Advantage Mediated by Innovation Performance in MSMEs in Sumenep Regency Wibisono, Aryo; Ghufrony, Ahmad; Alfiah, Nur Inna; Gienardy, Melda
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.64234

Abstract

Main Objective The purpose of this study is to see the impact between green innovation and innovation performance variables on competitive advantage directly and the indirect influence between green innovation on competitive advantage through innovation performance.  Method This study uses a quantitative model and uses Part Least Square analysis with a sample of 100 MSME respondents. Main Findings from the research results, it was found that there is a direct influence between green innovation and innovation performance variables on competitive advantage and there is an indirect influence between green innovation on competitive advantage through innovation performance.  Theory and Practical Implications The results of the study can provide research development from green innovation, and provide an overview of the factors that have an impact on competitive advantage. Novelty The novelty of this research shows the influence between green innovation on innovation performance that no one has previously researched, as well as the use of research models to examine MSMEs.

Page 19 of 19 | Total Record : 189

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