Journal of Accounting, Economics, and Business Education
Journal of Accounting, Economics, and Business Education (JAEBE) is a national journal devoted to professionals and researchers in education and business. JAEBE contains studies on accounting, economics, and business published by the accounting education study program of the Faculty of Economics, Makassar State University. JAEBE is published twice a year, every May and November with a minimum of 10 articles published in each issue. Journal of Accounting, Economics, and Business Education (JAEBE) is a national-level scholarly journal that features studies in the fields of accounting, economics, and business.
Articles
35 Documents
<![CDATA[Analisis Implementasi Keamanan Sistem Informasi pada Perusahaan Herald Sulsel ]]>
<![CDATA[Junillah, Andi Luti]]>;
<![CDATA[Rahma, Fitriza]]>;
<![CDATA[Muslimah]]>;
<![CDATA[Nurafni Oktaviyah]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i1.1114
<![CDATA[As a company that manages large amounts of sensitive data, information system security is a critical factor to protect important company information and maintain data integrity and availability. This article aims to analyze the implementation of information system security at the Herald Sulsel Company, as well as identify the steps taken by the company to protect its information system. This study uses a qualitative approach by collecting data through interviews with key personnel involved in information system security management, as well as through a review of existing security documents and policies. The results of this analysis provide an in-depth understanding of employee awareness of the importance of information system security, the company's efforts to protect information system security and internal and external network management to prevent security attacks. The findings of this study indicate that the Herald Sulsel Company has implemented a number of effective security measures. Herald Sulsel uses its own and third party server systems to prevent unauthorized access to their network. Encryption and authentication are also used to protect sensitive data sent over the network.]]>
<![CDATA[Analisis Penerapan SAK ETAP Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada Koperasi Simpan Pinjam Berkat Bulukumba) ]]>
<![CDATA[Syah, Sri Rahayu]]>;
<![CDATA[Irmawati, Ika]]>;
<![CDATA[Nabila]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i1.2261
<![CDATA[Penelitian ini bertujuan untuk menganalisis penerapan SAK ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) dalam menyusun laporan keuangan pada Koperasi Simpan Pinjam Berkat Bulukumba. Penelitian ini menggunakan metode deskriptif kualitatif, yaitu penelitian ini dilakukan dengan teknik wawancara dan dokumentasi yang diperlukan dalam penelitian ini sehingga memberikan gambaran cukup jelas untuk menganalisis dan membandingkan dengan teori yang ada. Hasil dari penelitian ini menunjukkan bahwa penerapan SAK ETAP dalam penyusunan laporan keuangan Koperasi Simpan Pinjam Berkat Bulukumba belum sepenuhnya menerapkan SAK ETAP. Masih ada beberapa komponen SAK ETAP yang belum diterapkan oleh Koperasi Simpan Pinjam Berkat Bulukumba. Di dalam SAK ETAP, laporan keuangan sekurang-kurangnya menyajikan neraca, laporan laba rugi, laporan perubahan ekuitas, dan catatan atas laporan keuangan, namun penerapan SAK ETAP pada Koperasi Simpan Pinjam Berkat Bulukumba hanya menyusun neraca dan perhitungan sisa hasil usaha.]]>
<![CDATA[Penerapan Standar Akuntansi Pemerintahan Dalam Bingkai Metafora Amanah Sebagai Upaya Meningkatkan Kualitas Laporan Keuangan ]]>
<![CDATA[nengsih, sriwahyuni]]>;
<![CDATA[Sumarlin]]>;
<![CDATA[Jannah, Raodahtul]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i1.2262
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Standar Akuntansi Pemerintahan (SAP) No. 1 pada BPKAD Kabupaten Jeneponto dalam mewujudkan kualitas laporan keuangan yang baik dengan metafora amanah sebagai acuan untuk kepentingan masyarakan Kabupaten Jeneponto. Metode yang digunakan dalam penelitian ini yaitu penelitian kualitatif pendekatan fenomenologis. Penelitian ini menggunakan data subjek yang diperoleh melalui pengumpulan data melalui wawancara. Hasil penelitian ini menunjukkan bahwa Salah satu upaya meningkatkan kualitas laporan keuangan yang baik maka informasi yang diperoleh dari BPKAD Kabupaten Jeneponto tersebut telah disusun berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 1 dan isinya memberikan informasi tentang pelaksanaan anggaran dan posisi keuangan Pemerintahan. Pemerintahan BPKAD Kabupaten Jeneponto dimana sejak dulu sudah menerapkan konsep amanah di dalam pembuatan laporan keuangan sesuai prinsip akuntabilitas dan transparansi yang diterapkan juga sudah memenuhi indikator kualitas laporan keuangan pemerintah, hal ini dapat dibuktikan dengan adanya laporan keungan yang dibuat sebagai bukti pertanggungjawaban pemerintahan. This research aims to find out how to implement Government Accounting Standards (SAP) No. 1 at BPKAD Jeneponto Regency in realizing good quality financial reports with the metaphor of trust as a reference for the interests of the people of Jeneponto Regency. The method used in this research is qualitative research with a phenomenological approach. This research uses subject data obtained through data collection through interviews. The results of this research indicate that one of the efforts to improve the quality of good financial reports is that the information obtained from BPKAD Jeneponto Regency has been prepared based on Government Accounting Standards (SAP) No. 1 and its contents provide information about budget implementation and the Government's financial position. The BPKAD government of Jeneponto Regency, which has long implemented the concept of trust in the preparation of financial reports in accordance with the principles of accountability and transparency applied, has also met the quality indicators of government financial reports, this can be proven by the existence of financial reports prepared as proof of government accountability.]]>
<![CDATA[Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba pada Perusahaan Perbankan BUMN yang terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Nurasizah, Nurasizah]]>;
<![CDATA[Samsinar]]>;
<![CDATA[Nuraisyiah]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i1.2285
<![CDATA[This research is a quantitative study that aims to determine whether there is an effect of financial performance on profit growth at State-Owned Commercial Banks (BUMN) listed on the IDX. The population of this study were Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Tabungan Negara (BTN), and Bank Mandiri (BMRI). The period of this study was taken from 2015-2022. Data collection was carried out using secondary data, namely documentation. The analysis technique used is the classical assumption test, multiple linear regression and hypothesis testing with the help of SPSS 26. The results of this study show that TATO financial performance does not have a significant influence on not have a significant influence on profil growth with a sig value of 0,795 and CAR financial performance does not have a significant influence on profil growth with a sig value of 0,939 and no simultaneous or joint influence between TATO and CAR on profil growth with a sig value of 0,899.]]>
<![CDATA[Penerapan Akuntansi Aset Tetap Berdasarkan PSAK No. 16 Pada PT Cahaya Saga Indonesia ]]>
<![CDATA[Astiti, Suci Putri]]>;
<![CDATA[Syarah, Ira Cahyani]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i1.2310
<![CDATA[Penelitian ini bertujuan untuk mengetahui penerapan akuntansi aset tetap berdasarkan PSAK No. 16 pada PT Cahaya Saga Indonesia. Penelitian ini menggunakan metode deskriptif kualitatif, yaitu penelitian dilakukan dengan teknik wawancara dan dokumentasi yang diperlukan dalam penelitian ini sehingga memberikan gambaran cukup jelas untuk mengetahui bagaimana penerapan akuntansi pada PT Cahaya Saga Indonesia yang berdasarkan PSAK No. 16 dengan teori yang ada. Hasil dari penelitian ini menunjukkan bahwa penerapan akuntansi aset tetap PT Cahaya Saga Indonesia yang dilihat dari pengakuan, pengukuran, penyusutan, penghentian dan penyajian aset tetap pada laporan keuangan sepenuhnya telah sesuai dengan PSAK No. 16. This research aims to determine the application of fixed asset accounting based on PSAK No. 16 at PT Cahaya Saga Indonesia. This research uses a qualitative descriptive method, namely research carried out using interview techniques and the documentation required in this research so that it provides a clear enough picture to find out how accounting is implemented at PT Cahaya Saga Indonesia which is based on PSAK No. 16 with existing theory. The results of this research indicate that the implementation of fixed asset accounting at PT Cahaya Saga Indonesia as seen from the recognition, measurement, depreciation, retirement and presentation of fixed assets in the financial statements is fully in accordance with PSAK No. 16.]]>
<![CDATA[Pengaruh Perencanaan Strategis dan Pemberian Informasi Biaya Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Afriani Ekaputri R. Sidiki, Yayu]]>;
<![CDATA[Blongkod, Harun]]>;
<![CDATA[Aqmal, Ikhlas Ul]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i1.2321
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis perencanaan strategis dan pemberian informasi biaya berpengaruh terhadap kualitas laporan keuangan UMKM. Populasi penelitian ini adalah UMKM – UMKM yang ada di Kota Gorontalo. Sampel penelitian ini berjumlah 167 responden. Pengujian dilakukan dengan metode analisis deskriptif menggunakan Structural Equation Modelling (SEM) dengan bantuan program Amos 24 dan Statistical Product and Service Solution (SPSS 16). Hasil penelitian pada variabel perencanaan stratejik diperoleh thitung 2,476 > ttabel 1.660 dan signifikansi sebesar 0.024 < 0,05. Kemudian untuk variabel perencanaan kapasitas diperoleh thitung 4.952 > ttabel 1.660 dan signifikansi sebesar 0.000 < 0,05. Hal ini membuktikan bahwa perencanaan stratejik dan pemberian informasi biaya berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. ABSTRACT This study aims to determine and analyze how strategic planning and presentation of cost information affect the quality of MSME financial reports. The population of this research is MSMEs in Gorontalo City. The sample for this research consisted of 167 respondents. Testing was carried out using a descriptive analysis method using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). The results of the research on the planning strategy variable obtained tcount 2.476 > ttable 1.660 and a significance of 0.024 <0.05. Then for the capacity planning variable, tcount is 4.952 > ttable 1.660 and the significance is 0.000 < 0.05. This proves that planning strategies and presenting cost information have a positive and significant effect on the quality of financial reports.]]>
<![CDATA[Determinan Return Saham dengan Kualitas Pengungkapan Laporan Keuangan sebagai Variabel Moderasi ]]>
<![CDATA[Fauzi, Muhammad Irfan]]>;
<![CDATA[Hasan Mukhibad]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i2.3395
<![CDATA[Stock are an active and highly liquid invesment instrument. The movement of stock prices are volatile. Fundamental analysis can be a solution to deal with the risks. The purpose of this study is to examine the determine factor of stock return with financial report disclosure quality as a moderating variable. This research is a quantitive study using secondary data collected from historical stock data and financial report of companies incorporated into index 80 listed on the Indonesia Stock Exchange during 2019-2023. 66 companies were selected as sample with 330 unit of analysis. This study shows that earning per share and price earning ratio are able to effect stock returns significantly positive, while market capitalization and trading volume not able to affect stock return. Financial report disclosure quality was not able to moderate the relationship between earning per share, market capitalization, price earning ratio, and trading volume on stock returns. The results of this study are useful for investors to understand the role of financial indicators in describing company’s fundamental. Researcher found limitations where the variables used in this study were only able to explain the stock return variable by 1%. Therefore, further research with variations research model is expected.]]>
<![CDATA[Pengaruh Peer support, Teacher Support, dan Digital Literacy terhadap Student Engagement dengan Self Regulated Learning sebagai Pemediasi ]]>
<![CDATA[Mahardika, Aura Aglis]]>;
<![CDATA[Ahmad Nurkhin]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i2.3537
<![CDATA[This study aims to analyze the influence of peer support, teacher support, and digital literacy on student engagement through self-regulated learning in Economics Education students, Faculty of Economics and Business, State University of Semarang Class of 2020. This study uses a quantitative approach with a sample of 161 students. The sampling technique is to use saturated samples. The data collection method used a questionnaire with data analysis using descriptive statistical analysis and Structural Equation Modelling-Partial Least Square (SEM PLS) analysis. The analysis tool used in this study is SmartPLS 4.0. The results of the analysis show that peer support, teacher support, and digital literacy have an effect on student engagement through self-regulated learning.]]>
<![CDATA[Analisis Pengaruh Perspektif Fraud Hexagon terhadap Kecurangan Laporan Keuangan dengan Kualitas Komite Audit sebagai Variabel Moderasi ]]>
<![CDATA[Hartono, Felicia]]>;
<![CDATA[Hasan Mukhibad]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i2.3560
<![CDATA[This study aims to determine how the influence of financial targets, CEO educational background, number of board of commissioner meetings, auditor changes, frequent number of CEO's pictures, and participation in government projects on financial statement fraud with audit committee quality as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange, while the sample was 21 state-owned companies taken using purposive sampling techniques. The results of this study indicate that financial targets, CEO educational background, and frequent number of CEO's pictures have a positive and significant effect on financial statement fraud. The number of board of commissioner meetings, auditor changes, and participation in government projects do not affect financial statement fraud. The quality of the audit committee is able to weaken the influence of financial targets, CEO educational background, and frequent number of CEO's pictures on financial statement fraud. This research is expected to be useful for companies to identify factors that can influence financial reporting fraud.]]>
<![CDATA[Literasi Keuangan, Digital Marketing, Inovasi Produk dan Kebijakan Pemerintah Terhadap Pendapatan UMKM ]]>
<![CDATA[Fadhilah, Syarofah Nur]]>;
<![CDATA[RR. Indah Mustikawati]]>
<![CDATA[ Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar ]]>
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DOI: 10.62794/jaebe.v2i2.3729
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Literasi Keuangan, Digital Marketing, Inovasi Produk Dan Persepsi Umkm Mengenai Kebijakan Pemerintah Terhadap Pendapatan UMKM Di Kabupaten Wonogiri. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data menggunakan kuesioner. Populasi penelitian ini adalah pelaku UMKM di Kabupaten Wonogiri yang berjumlah 41.897 UMKM, dengan sampel sebanyak 100 UMKM. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: 1) Literasi keuangan berpengaruh negatif dan tidak signifikan terhadap Pendapatan UMKM di Kabupaten Wonogiri 2) Digital Marketing berpengaruh negatif dan tidak signifikan terhadap Pendapatan UMKM di Kabupaten Wonogiri 3) Inovasi Produk berpengaruh negatif dan tidak signifikan terhadap Pendapatan UMKM di Kabupaten Wonogiri 4) Persepsi UMKM mengenai Kebijakan Pemerintah berpengaruh positif dan tidak signifikan terhadap Pendapatan UMKM di Kabupaten Wonogiri.]]>
