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Hisky Ryan Kawulur
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Jurnal Akuntansi Manado (JAIM)
Published by Universitas Negeri Manado
ISSN : -     EISSN : 27746976     DOI : 10.53682
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Manado (JAIM) is an open access journal published by Accounting Departement of Economic Faculty Manado State University in collaboration with Institute of Indonesia Chartered Accountants-KAPd. The journal aims to provide a qualify accounting articels produce by Lecturers, Practitioners, Scholars and Students. JAIM editor receives scientific articles of empirical research and theoretical studies related to accounting sciences that certainly have never been published. Our publication frequency is April, August and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 72 Documents
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Search results for , issue "Volume 5. Nomor 1. April 2024" : 72 Documents clear
How Do Accounting Students Respond to Integrated Learning In Sustainability Accounting? Kurniawan Saputra, Komang Adi; Putri, Putu Yudha Asteria; Laksmi, Putu Ayu Sita
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8979

Abstract

The aim of this research is to analyze the content of the curriculum and the messages conveyed by students in order to adapt the integrated curriculum for sustainability accounting courses. The research method used is content analysis which uses information from key informants as research data. In addition, a survey was conducted on sixty students taking social and environmental accounting courses. The sampling technique was carried out using simple random sampling. The results of the research are that sustainability accounting is considered important to be implemented in the accounting education curriculum at bachelor's and master's levels.  Students are interested in sustainability accounting because it is a new paradigm in the field of accounting which focuses on social and environmental transactions. The main contribution of the research is aimed at improving the accounting study program curriculum to adopt sustainability accounting as a separate course following the development of the accounting profession.
Determinan Ketepatan Waktu Pelaporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Meita, Citra Dwi; Permatasari, Ditya
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9013

Abstract

Tujuan penelitian ini adalah untuk menguji profitabilitas, leverage dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan dengan ukuran perusahaan sebagai variabel moderasi.    Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Populasi penelitian dilakukan pada perusahaan sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode sampling yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 84 perusahaan. Penelitian ini menggunakan analisis regresi logistik dan analisis regresi moderasi untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa profitabilitas dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan sedangkan leverage berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan. Pada penelitian ini, ukuran perusahaan tidak dapat memoderasi profitabilitas dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan namun dapat memperlemah leverage terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dapat memberikan informasi terkait faktor – faktor yang mempengaruhi ketepatan laporan keuangan sehingga perusahaan melakukan pelaporan keuangan secara tepat waktu.

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