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Aktiva: Journal Of Accountancy and Management
Published by Institut Agama Islam Negeri Pontianak
ISSN : 29854792     EISSN : 29854806     DOI : https://doi.org/10.24260/aktiva
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
AKTIVA: Journal Of Accountancy and Management is an open access journal as a place for academics, researchers, practitioners, regulators and others, both nationally or internationally, to publish their scientific articles. The results of the studies are related to the fields of accounting and management. The scopes of the topics include sharia accounting, public sector accounting, financial accounting, accounting information systems, management accounting, cost accounting, sharia management, HR management, marketing management, financial management, operational management, and entrepreneurship. AKTIVA: Journal Of Accountancy and Management is published twice a year for the period of January and July. The articles could be written in Indonesian or English. The submitted articles will be reviewed by reviewers who are experts in their fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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Pengaruh Capital Adequacy Ratio (CAR), NonPerforming Financing (NPF), Financing To Deposit Ratio (FDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Profitabilitas (Return On Assets) Pada PT. Bank KB Bukopin Syariah Periode 2014-2022 Fatimah, Siti; Sholihah, Ria Anisatus
AKTIVA: Journal Of Accountancy and Management Vol 1 No 2 (2023): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v1i2.1393

Abstract

Purpose: Testing the effect of (1) CAR on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (2) NPF on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (3) FDR on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (4) BOPO on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (5) CAR, NPF, FDR and BOPO against ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022.Methodology: The type of research used is field research with a quantitative approach. Data collection techniques with indirect observation through documentation methods. The data used is obtained from the financial statements of PT. Bank KB Bukopin Syariah published on its official website with a sample of 36 quarterly data (2014-2022). The data was processed using SPSS 22 through multiple linear regression analysis.Research Findings: Based on the results of the study, it was concluded that CAR and FDR have no effect on ROA of PT. Bank KB Bukopin Syariah for the period 2014-2022, while NPF and BOPO have a significant negative effect on ROA of PT. Bank KB Bukopin Syariah for the period 2014-2022. Novelty: The data used is in the form of secondary data from the quarterly financial statements of PT. Bank KB Bukopin Syariah published on its official website for the last 9 years (2014-2022). Tujuan Penelitian: Menguji pengaruh (1) CAR terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (2) NPF terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (3) FDR terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (4) BOPO terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (5) CAR, NPF, FDR dan BOPO terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022. Metodologi: Jenis penelitian yang digunakan adalah field research dengan pendekatan kuantitatif. Teknik pengambilan data dengan observasi tidak langsung melalui metode dokumentasi. Data yang digunakan diperoleh dari laporan keuangan PT. Bank KB Bukopin Syariah yang diterbitkan di website resminya dengan sampel sebanyak 36 data triwulan (2014-2022). Data tersebut diolah menggunakan SPSS 22 melalui analisis regresi linier berganda. Temuan Penelitian: Berdasarkan hasil riset ditarik kesimpulan bahwa CAR dan FDR tidak berpengaruh terhadap ROA PT. Bank KB Bukopin Syariah periode 2014-2022, sedangkan NPF dan BOPO berpengaruh negatif signifikan terhadap ROA PT. Bank KB Bukopin Syariah periode 2014-2022.Kebaruan: Data yang digunakan berupa data sekunder dari laporan keuangan triwulan PT. Bank KB Bukopin Syariah yang diterbitkan di website resminya selama 9 tahun terakhir (2014-2022).
Penerapan Akuntansi Pondok Pesantren (Studi pada Toko Pondok Pesantren Sengkubang) Ningrum, Wulan Wahyu
AKTIVA: Journal Of Accountancy and Management Vol 1 No 2 (2023): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v1i2.1525

Abstract

Purpose: This study aims to find out how prepared the Islamic boarding school shop is to manage finances and to inform about the feasibility of financial management in the Sengkubang Islamic Boarding School shop.Design/methodology/approach: This study uses descriptive qualitative method, data collection techniques with documentation, observation, and interviews with the Islamic boarding school.Research Findings: The application of accounting in the Sengkubang Islamic Boarding School shop cannot be said to be perfect, but it is feasible to be used as financial information. Contribution/Originality/Novelty: Can be used as an evaluation material for the shop management of the Sengkubang Islamic Boarding School in improving the application of Islamic boarding schools accounting. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui seberapa siap pihak toko pondok pesantren mengelola keuangan dan untuk menginformasikan tentang kelayakan pengelolaan keuangan yang ada di toko santri Pondok Pesantren Sengkubang.Desain / metodologi / pendekatan: Penelitian ini menggunakan metode penelitian kualitatif deskriptif, teknik pengumpulan data dengan dokumentasi, observasi, dan wawancara kepada pihak pondok pesantren.Temuan Penelitian: Penerapan akuntansi di toko Pondok Pesantren Sengkubang belum bisa dikatakan sempurna hanya saja sudah layak untuk dijadikan informasi keuangan.Kontribusi / Orisinalitas / Kebaruan: Dapat menjadi evaluasi bagi pengurus toko Pondok Pesanren Sengkubang dalam memperbaiki penerapan akuntansi pondok pesantren.
Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers Thalib, Mohamad Anwar; Suaib, Rafka; Edis, Edis
AKTIVA: Journal Of Accountancy and Management Vol 2 No 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.1753

Abstract

Purpose: This study aims to reveal capital accounting implemented by rice farmers based on local cultural values. Design/methodology/approach: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Research Findings: The study results show that farmers implement four capital accounting: capital sourced from debt, from side business income, capital used to finance agricultural needs, and capital used to share, among others. The practice of capital accounting is conditional on family (“O nga: laa”) value. It is reflected through the actions of farmers who use their crops to fulfill their personal needs and distribute rice free of charge to their neighbors. This is so the farmers’ neighbors can also feel happiness when the harvest season arrives. In the Islamic culture of the people of Gorontalo, the value of “O nga: laa” is often internalized by the elders through the expression (lumadu) “diila bo ilaato binthe wawu pale.” This expression contains the meaning of a family statement because of blood relations or family ties.Contribution/Originality/Novelty: The results of this study provide implications for the existence of the concept of capital accounting by farmers with local cultural values. Tujuan Penelitian: Penelitian ini bertujuan untuk mengungkapkan akuntansi modal yang dipraktikkan oleh petani padi berdasarkan nilai budaya lokal.Desain / metodologi / pendekatan: Kajian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Ada lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan.Temuan Penelitian: Hasil kajian menunjukkan bahwa petani menerapkan empat praktik akuntansi modal, yaitu modal yang bersumber dari hutang, dari pendapatan usaha sampingan, modal yang digunakan untuk membiayai kebutuhan pertanian, dan modal yang digunakan untuk berbagi, dengan sesama. Praktik akuntansi modal syarat dengan nilai kekeluargaan (“O nga: laa”). Hal itu tercermin dari tindakan para petani yang menggunakan hasil panennya untuk memenuhi kebutuhan pribadi dan membagikan beras secara cuma-cuma kepada tetangganya. Hal ini agar tetangga petani juga bisa merasakan kebahagiaan saat musim panen tiba. Dalam budaya Islam masyarakat Gorontalo, nilai “O nga:laa” sering diinternalisasikan oleh para tua-tua melalui ungkapan (lumadu) “diila bo ilaato binthe wawu pale” Ungkapan ini mengandung makna pernyataan kekeluargaan karena adanya hubungan darah atau ikatan keluarga.Kontribusi / Orisinalitas / Kebaruan: penelitian ini memberikan kontribusi tentang hadirnya konsep akuntansi modal oleh para petani berbasis nilai budaya lokal.
Pengaruh Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Linanda, Pratika; Fenisa, Delta; Astriana, Giarti; Sumaryanti, Atin; Aryasa, Hence Made
AKTIVA: Journal Of Accountancy and Management Vol 2 No 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.1836

Abstract

Purpose: This study examines and analyzes the influence of each variable, Good Corporate Governance, Institutional Ownership, and Financial Distress. Good Corporate Governance is moderated by Firm Size and Institutional Ownership is moderated by Firm Size on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange.Design/Methodology: The method used in this research is quantitative, based on previous studies, related to supporting theories put forward by experts, and using SPSS 17 as a statistical data processing tool. The research sample is 68 manufacturing companies using a purposive sampling technique. The data analysis technique uses Moderated Regression Analysis (MRA).Research Findings: Based on data processing using Moderated Regression Analysis (MRA), it is evident that Good Corporate Governance (GCG) has a positive and significant effect, while Institutional Ownership (Inst Own) has a negative and significant effect. Good Corporate Governance (GCG) after being moderated by Firm Size (FM) affects Financial Distress so that the relationship is stronger than before being moderated. Institutional Ownership (Inst Own) after being moderated by Firm Size (FM) strengthens the relationship compared to before being moderated. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh masing-masing variabel yaitu Good Corporate Governance, Institusional Ownership dan Finacial Distress. Good Corporate Governance dimoderasi oleh Firm Size dan Institusional Ownership dimoderasi oleh Firm Size pada Financial Distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam perkembangannya, industri manufaktur di Indonesia terus menunjukkan peningkatan di penghujung tahun 2020 dibandingkan awal pandemi. Hal ini terceriman dari PMI Manufaktur pada November 2020 yang mencapai 50,6 dibandingkan pada bulan oktober 47,8, dengan melihat angka yang cenderung meningkat relatif baik merupakan hal positif, namun masih dianggap terlalu dini, industri manufaktur dikatakan memiliki daya tahan yang cukup jika dapat terus berada diatas ambang batas PMI Manufaktur sebesar 50 dalam menghadapi tantangan global saat ini. Hal ini secara tidak langsung juga akan menurunkan jumlah produksi perusahaan yang secara otomatis perusahaan kesulitan untuk mendapatkan keuntungan dari produksi dan berujung kebangkrutan atau Financial Distress.Desain/Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan berdasar pada penelitian-penelitian terdahulu dan dikaitkan dengan pendukung teori yang dikemukakan oleh para ahli serta menggunakan SPSS 17 sebagai alat penglolahan data statistik. Sampel penelitian sejumlah 68 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan Moderated Regresion Analysis (MRA).Temuan Penelitian: Berdasarkan pengolahan data menggunakan Moderated Regresion Analysis (MRA) terukti bahwa Good Corporate Governance (GCG) berpengaruh positif dan signifikan, sedangkan Institusional Ownership (Inst Own) berpengaruh negatif dan signifikan. Good Corporate Governance (GCG) setelah dimoderasi oleh Firm Size (FM) berpengaruh terhadap Financial Distress sehingga hubungan tersebut lebih kuat dibandingkan sebelum dimoderasi. Institusional Ownership (Inst Own) setelah dimoderasi oleh Firm Size (FM) memperkuat hubungan dibandingkan sebelum dimoderasi.
Analisis Akuntansi Pembiayaan Mudarabah Berdasarkan PSAK 105 Pada BMT UGT Nusantara Cabang Pembantu Tayan Lestary, Dini; Hayatunisa, Risatri
AKTIVA: Journal Of Accountancy and Management Vol 2 No 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.2088

Abstract

Purpose: This study aims to determine the management of mudarabah financing and to analyze the accounting treatment of mudarabah financing at BMT UGT Nusantara Tayan Sub-Branch based on PSAK 105. Design/methodology/approach: This research method is a qualitative method with a descriptive approach.Research Findings: The accounting treatment for mudarabah financing at BMT UGT Nusantara Tayan sub-branch is based on PSAK 105 which includes recognition, measurement, presentation and disclosure. However, there are still discrepancies in the form of non-cash assets at BMT UGT Nusantara Tayan sub-branch.Contribution/Originality/Novelty: At BMT UGT Nusantara Tayan Sub-Branch, discrepancies were found in the practice of mudarabah financing. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengelolaan pembiayaan mudarabah dan menganalisis perlakuan akuntansi atas pembiayaan mudarabah pada BMT UGT Nusantara Cabang Pembantu Tayan berdasarkan PSAK 105.Desain / metodologi / pendekatan: Metode Penelitian ini adalah metode kualitatif dengan pendekatan deskriptif .Temuan Penelitian: Perlakuan akuntansi atas pembiayaan mudarabah pada BMT UGT Nusantara cabang pembantu Tayan berdasarkan PSAK 105 yang meliputi pengakuan, pengukuran, penyajian dan pengungkapan. Namun masih ada ketidaksesuaian dalam bentuk aset nonkas pada BMT UGT Nusantara cabang pembantu Tayan.Kontribusi / Orisinalitas / Kebaruan: Pada BMT UGT Nusantara Cabang Pembantu Tayan masih ditemukan ketidaksesuai praktik dalam pembiayaan mudarabah
Pengaruh Laba Akuntansi dan Arus Kas terhadap Reaksi Pasar dengan Ukuran Perusahaan sebagai Variabel Kontrol Octora, Devy Ira Bayu; Aprillianto, Bayu; Wardhaningrum, Oktaviani Ari
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.2163

Abstract

Purpose: This study is a quantitative research aimed at examining the impact of accounting profit and cash flow on market reactions, with company size as a control variable, in financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022.Methodology: This research employs a quantitative method utilizing secondary data acquired from the website www.idx.co.id and official company websites in the form of financial reports and stock price data. The sample in this study was determined using purposive sampling method with criteria including, firstly, financial sector companies listed on the IDX during the study period of 2020-2022; secondly, publishing complete audited financial reports during the study duration; and finally, not incurring any losses during the study period. The research sample consisted of 62 companies over the 2020-2022 period, resulting in a total of 186 data points, with 156 valid data points. The analysis model employed in this study is multiple linear regression analysis.Research Findings: The results indicate that accounting profit has a significant positive impact on market reactions, while cash flow has a significant negative impact on market reactions.Novelty: What sets this research apart from similar studies is the sector of research, the study period, and the research variables employed. Tujuan Penelitian: Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh laba akuntansi dan arus kas terhadap reaksi pasar dengan ukuran perusahaan sebagai variabel kontrol pada perusahaan sektor keuangan yang terdatar di Bursa Efek Indonesia (BEI) tahun 2020-2022.Metodologi: Penelitian ini menggunakan metode kuantitatif dengan data data sekunder yang diperoleh melalui laman www.idx.co.id dan situs resmi perusahaan berupa laporan keuangan dan data harga saham. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling dengan kriteria meliputi pertama, perusahaan sektor keuangan yang listing di BEI selama periode penelitian 2020-2022; kedua, menerbitkan laporan keuangan auditan secara lengkap selama durasi penelitian; terakhir, tidak ada kerugian yang dialami selama durasi penelitian. Perusahaan yang memenuhi kriteria sampel dalam penelitian ini adalah sebanyak 62 perusahaan dengan periode penelitian selama 2020-2022, sehingga diperoleh sampel sebanyak 186 data dengan jumlah data valid sebanyak 156 data. Model analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Temuan Penelitian: Hasil penelitian menunjukkan bahwa laba akuntansi berpengaruh positif signifikan terhadap reaksi pasar dan arus kas berpengaruh negatif signifikan terhadap reaksi pasar.Kebaruan: Pembeda penelitian ini dengan penelitian yang mengambil topik serupa ialah sektor penelitian, periode penelitian, dan variabel penelitian yang digunakan.
Konsep Good Governance Lembaga Pengelola Zakat Hasibuan, Indra Mualim; Juliati Nasution, Yenni Samri
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2190

Abstract

Research Purposes: This research aims to determine the application of good governance principles in zakat institutions accompanied by concrete evidence that has been implemented by zakat management institutions in Indonesia.Design, Methodology, Approach: This research is library research, data sources are obtained from journals, books and other documents.Research Findings: good governance principles that can be implemented by zakat institutions include: the principles of transparency, accountability, responsibility, independence and justice, as an effort to increase the professionalism of zakat institutions while increasing muzakki's trust in zakat management institutions. . Concrete evidence of the application of good governance principles has been actualized by many zakat management institutions in Indonesia, both Baznas and Laznas.Research Contribution: research provides new insights related to the implementation of good governance by zakat management institutions Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui penerapan prinsip good governance pada lembaga zakat disertai dengan bukti nyata yang telah diterapkan oleh lembaga pengelola zakat di Indonesia.Desain, Metodologi, Pendekatan: Penelitian ini merupakan penelitian kepustakaan, sumber data diperoleh dari jurnal, buku dan dokumen lainnya.Temuan penelitian: prinsip-prinsip good governance yang dapat diterapkan oleh lembaga zakat antara lain: prinsip transparansi, akuntabilitas, responsibilitas, independensi dan keadilan, sebagai upaya meningkatkan profesionalisme lembaga zakat sekaligus meningkatkan kepercayaan muzakki terhadap lembaga pengelola zakat. Bukti nyata penerapan prinsip good governance telah diaktualisasikan oleh banyak lembaga pengelola zakat di Indonesia, baik Baznas maupun Laznas.Kontribusi Penelitian: penelitian memberikan wawasan baru terkait dengan penerapan good governance lembaga pengelola zakat
Financial Distress Analysis as Early Warning System on Halal Tourism Industries: Case Study during Covid-19 Pandemic Era Puspita, Nindy Akbar Lintang; Pambekti, Galuh Tri; Khoirunisa, Kharisa Rachmi
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2204

Abstract

Purpose: To know whether there is a difference in the level of accuracy between the Altman, Zmijewski, and Springate models in analyzing financial distress in halal tourism industries during the COVID-19 pandemic.Design / methodology / approach: A quantitative method with a comparative descriptive approach.Research Findings: There are different levels of accuracy that prove that there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress tourism industries during the COVID-19 pandemic.Contribution / Originality / Novelty: It can practically assist company management in understanding financial distress analysis and help investors, both individual and institutional investors, to see the potential for company bankruptcy as a consideration in investing. Tujuan Penelitian: Untuk mengetahui apakah terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski, dan Springate dalam menganalisis financial distress pada industri pariwisata halal pada masa pandemi COVID-19.Desain / metodologi / pendekatan: Metode kuantitatif dengan pendekatan deskriptif komparatif.Temuan Penelitian: terdapat perbedaan tingkat akurasi membuktikan bahwa terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski dan Springate dalam menganalisis industri pariwisata financial distress pada masa pandemi COVID-19.Kontribusi / Orisinalitas / Kebaruan: Secara praktis dapat membantu manajemen perusahaan dalam memahami analisis kesulitan keuangan dan membantu investor, baik investor individu maupun institusi, untuk melihat potensi kebangkrutan perusahaan sebagai pertimbangan dalam berinvestasi.
Describing the Performance Satisfaction of Host Training Establishments on Accounting Student Trainees Birondo, Chissa G; Miral, Nicole Shane H; Romaguera, Saagher E; Alfanta, Mylene P; Sumicad Jr, Eligen S
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2223

Abstract

Purpose: This study aims to thoroughly evaluate the level of performance satisfaction displayed by accounting student trainees during their training in host establishments. The study focuses on three key dimensions: attendance and punctuality, knowledge and quality of work, and general attitude, in order to provide a detailed assessment of the trainees’ performance.Methodology: The study used a mixed-methods approach, specifically the sequential explanatory design. This involved the use of a survey questionnaire and in-depth interviews.Research Findings: The research findings indicate that the performance satisfaction of accounting student trainees is very satisfactory in terms of attendance and punctuality, with an overall mean rating of 3.63. Additionally, knowledge and quality of work are rated as very satisfactory, with an overall mean of 3.50. Their general attitude is also rated as very satisfactory, with an overall mean of 3.68. The qualitative data obtained through interviews provides a detailed examination of the trainees' strengths and weaknesses, along with valuable recommendations from the host training establishments. The strengths identified were independence, resourcefulness, and enthusiasm. However, two categories emerged as weaknesses, which are social awkwardness and inattentiveness. The host training establishments have advised accounting student trainees to be proactive, enhance their skills, seek opportunities and guidance, and be prepared. Tujuan Penelitian: Penelitian ini bertujuan untuk mengevaluasi secara menyeluruh tingkat kepuasan kinerja yang ditunjukkan oleh mahasiswa akuntansi selama pelatihan mereka di perusahaan tuan rumah. Studi ini berfokus pada tiga dimensi utama: kehadiran dan ketepatan waktu, pengetahuan dan kualitas kerja, dan sikap umum, untuk memberikan penilaian rinci terhadap kinerja peserta pelatihan.Metodologi: Penelitian ini menggunakan pendekatan metode campuran, khususnya desain penjelasan sekuensial. Hal ini melibatkan penggunaan kuesioner survei dan wawancara mendalam.Temuan Penelitian: Hasil penelitian menunjukkan bahwa kepuasan kinerja peserta pelatihan mahasiswa akuntansi sangat memuaskan dalam hal kehadiran dan ketepatan waktu, dengan nilai rata-rata keseluruhan sebesar 3,63. Selain itu, pengetahuan dan kualitas pekerjaan dinilai sangat memuaskan, dengan rata-rata keseluruhan 3,50. Sikap mereka secara umum juga dinilai sangat memuaskan, dengan rata-rata keseluruhan sebesar 3,68. Data kualitatif yang diperoleh melalui wawancara memberikan pemeriksaan rinci mengenai kekuatan dan kelemahan peserta, serta rekomendasi berharga dari lembaga penyelenggara pelatihan. Kekuatan yang diidentifikasi adalah kemandirian, akal, dan antusiasme. Namun ada dua kategori yang muncul sebagai kelemahan, yaitu kecanggungan sosial dan kurangnya perhatian. Lembaga pelatihan tuan rumah telah menyarankan mahasiswa akuntansi untuk bersikap proaktif, meningkatkan keterampilan mereka, mencari peluang dan bimbingan, dan bersiap.
The Perceptions of Accountancy Students on the Passing Rate of the Licensure Examination for Certified Public Accountants Carator, Maria Jean Montibon; Lavilla, Joana Camelle; Pescadero, Christian Paul; Pepania, Artchelene D.; Sumicad Jr., Eligen H.
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.2307

Abstract

Purpose: This study aims to investigates the perceptions of 3rd-year accountancy students concerning the passing rates of the Licensure Examination for Certified Public Accountants (LECPA).Design/methodology/approach: This study utilized a qualitative research design with a multiple case study approach, the researchers employed in-depth interviews, observations, and data mining to explore students’ decisions to persist in pursuing CPA licensure or reconsider their career paths.Research Findings: The results of the study indicated that some participants exhibited strong determination fueled by personal commitment, while others expressed hesitancy due to concerns about exam difficulty and the risk of failure. These insights emphasize the importance of robust support systems for aspiring Certified Public Accountants.Contribution/Originality/Novelty: The findings contribute valuable insights for academic institutions and educators to tailor effective support systems and interventions, advancing the understanding of career choices, educational motivation, and dynamics within the field of accountancy for 3rd-year students. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi tahun ke-3 mengenai tingkat kelulusan Ujian Lisensi Akuntan Publik Bersertifikat (LECPA).Desain / metodologi / pendekatan: Penelitian ini memanfaatkan desain penelitian kualitatif dengan pendekatan studi kasus ganda, para peneliti menggunakan wawancara mendalam, observasi, dan penggalian data untuk mengeksplorasi keputusan siswa untuk tetap mengejar lisensi CPA atau mempertimbangkan kembali jalur karir mereka.Temuan Penelitian: Hasil penelitian menunjukkan bahwa beberapa peserta menunjukkan tekad yang kuat yang dipicu oleh komitmen pribadi, sementara yang lain menyatakan keraguan karena kekhawatiran akan kesulitan ujian dan risiko kegagalan. Wawasan ini menekankan pentingnya sistem pendukung yang kuat bagi calon Akuntan Publik Bersertifikat.Kontribusi / Orisinalitas / Kebaruan: Temuan ini memberikan kontribusi wawasan berharga bagi institusi akademis dan pendidik untuk menyesuaikan sistem pendukung dan intervensi yang efektif, memajukan pemahaman tentang pilihan karir, motivasi pendidikan, dan dinamika dalam bidang akuntansi untuk siswa tahun ke-3.

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