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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.
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Articles 5 Documents
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Search results for , issue "Vol 12, No 2 (2023)" : 5 Documents clear
DETERMINATION OF ACCOUNTABILITY FOR LIQUIDITY OF DEBT IN THE RAMBU SOLO’ Chalarce Totanan; Laendatu Paembonan; Gabriella Pingkan Kekka; Elimawati Rombe
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.12399

Abstract

ABSTRACTThis study aims to examine and analyze the determination of accountability on the liquidity of rambu solo’ debt. The research population is members of the Toraja community who live in Palu City. Samples were taken purposively, and 150 people of Toraja lived in Palu City. Who are get in Perhimpunan Masyarakat Toraja Indonesia (PMTI). Data were obtained through questionnaires that were distributed directly to respondents. The results showed that determining loving-kindness and socio-cultural accountability affected debt liquidity in the rambu solo’ culture. In contrast, physical accountability did not affect debt liquidity in the rambu solo’ culture.ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis penentuan akuntabilitas likuiditas utang rambu solo’. Populasi penelitian adalah anggota masyarakat Toraja yang berdomisili di Kota Palu. Sampel diambil secara purposif sebanyak 150 orang masyarakat Toraja yang tinggal di kota Palu. Yang tergabung dalam Perhimpunan Masyarakat Toraja Indonesia (PMTI). Data diperoleh melalui kuesioner yang dibagikan langsung kepada responden. Hasil penelitian menunjukkan bahwa penentuan akuntabilitas cinta kasih dan akuntabilitas sosial budaya berpengaruh terhadap likuiditas utang pada budaya rambu solo’, sedangkan akuntabilitas fisik tidak berpengaruh terhadap likuiditas utang pada budaya rambu solo’.
ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY R. Andro Zylio Nugraha; Abdul Halim
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.12104

Abstract

ABSTRACTThe focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional fixed assets. This research uses a case study approach qualitative method. The research was explored further by analyzing the interview results with four participants who work in the local government environment and several members of the general public in the Jember Regency. This research shows that BPKAD Jember Regency has fulfilled two of the four accountabilities. Then, the obstacles faced by BPKAD Jember Regency are divided into three, namely technical, internal, and external.ABSTRAKMenganalisis akuntabilitas Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Jember dalam mengelola aset tetap daerah menjadi tujuan utama dari penelitian ini. Selain itu, penelitian ini juga mencari informasi mengenai kendala-kendala yang dihadapi BPKAD Kabupaten Jember dalam pengelolaan aset tetap daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Temuan dari penelitian ini dieksplorasi dari hasil wawancara dengan empat orang partisipan yang bekerja di lingkungan pemerintah daerah dan beberapa masyarakat umum Kabupaten Jember. Penelitian ini menunjukkan bahwa BPKAD Kabupaten Jember telah memenuhi dua dari empat akuntabilitas yang ada. Kemudian, untuk kendala yang dihadapi oleh BPKAD Kabupaten Jember terbagi menjadi tiga yaitu teknis, internal, dan eksternal.
INSTAGRAM AND ITS ROLE AS A SOCIAL ENTERPRISE TRANSPARENCY MEDIA IN INDONESIA Anita Wijayanti; I Made Narsa; Hamidah Hamidah
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.17511

Abstract

ABSTRACTThis study identifies the role of Instagram as a medium of transparency for three Social Enterprises that operate in the creative sector with empowering women as part of their social mission. This study employs content analysis with the help of NVivo software on various narratives, photos, and videos uploaded through the Instagram account from January to May 2023. The researcher also interviewed the CEO and beneficiaries via Instagram live chat. This study indicates the significant role of Instagram in building trust and media dialogue between companies and the public, which are essential in achieving company accountability, legitimacy, and sustainability.ABSTRAKStudi ini mengidentifikasi peran Instagram sebagai media transparansi bagi tiga Usaha Sosial yang bergerak di sektor kreatif dengan pemberdayaan perempuan sebagai bagian dari misi sosial mereka. Penelitian ini menggunakan analisis konten dengan bantuan software NVivo pada berbagai narasi, foto, dan video yang diunggah melalui akun Instagram pada bulan Januari hingga Mei 2023. Peneliti juga mewawancarai CEO dan penerima manfaat melalui live chat Instagram. Studi ini menunjukkan peran penting Instagram dalam membangun kepercayaan dan dialog media antara perusahaan dan publik, yang penting dalam mencapai akuntabilitas, legitimasi, dan keberlanjutan perusahaan.
DOES ENTREPRENEURIAL KNOWLEDGE MATTER FOR EDUPRENEURSHIP BEHAVIOR IN TEACHER TRAINING STUDENTS? Khafi Puddin; Muhammad Bukhori Dalimunthe; Lokot Muda Harahap; Muammar Rinaldi; Rangga Restu Prayogo; Fitri Yani Panggabean
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.17939

Abstract

ABSTRACTThis study aims to analyze the construct of the edupreneurship model for teacher training students. Questionnaires were given to students enrolled in the teacher training program at the Faculty of Economics, Universitas Negeri Medan, with a sampling of 275 respondents and an analytical tool for testing the relationship between variables using PLS-SEM. The empirical results found that attitude towards entrepreneurial knowledge proved to have no positive and significant effect; social support for entrepreneurial knowledge is proven to have a positive and significant impact; Self-efficacy on entrepreneurial knowledge is proven to have a positive and significant impact; entrepreneurial knowledge on edupreneurship behavior is proven to have a positive and significant effect.ABSTRAKPenelitian ini bertujuan untuk menganalisis konstruk model edupreneurship pada mahasiswa keguruan. Kuesioner diberikan kepada mahasiswa program keguruan Fakultas Ekonomi di Universitas Negeri Medan dengan total sampel sebanyak 275 responden dan alat analisis untuk menguji hubungan antar variabel menggunakan PLS-SEM. Hasil empiris menemukan bahwa sikap terhadap pengetahuan kewirausahaan terbukti tidak berpengaruh positif dan signifikan; dukungan sosial terhadap pengetahuan kewirausahaan terbukti berpengaruh positif dan signifikan; Efikasi diri terhadap pengetahuan kewirausahaan terbukti berpengaruh positif dan signifikan; Pengetahuan kewirausahaan terhadap perilaku edupreneurship berpengaruh positif dan signifikan.
THE ETHICAL DILEMMA OF VILLAGE OFFICIALS: FRAUD IN THE DISTRIBUTION OF DIRECT CASH ASSISTANCE Mahmud Ismail; Bambang Haryadi; Prasetyono Prasetyono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15997

Abstract

ABSTRACTThe purpose of this research is to reveal the ethical dilemma of the role of village officials in the fraudulent practice of distributing Village Fund Direct Cash Assistance (BLT-DD). This research uses a phenomenological approach. The study showed that village officials experienced an ethical dilemma regarding fraud in distributing BLT-DD. First, the village head experienced a dilemma between his residents' demand that the BLT-DD program be divided equally so that because of the sympathy felt by the village head, the BLT-DD money was cut. Second, the village secretary must face the village head’s orders to manipulate signatures. Third, the Village Consultative Board felt uncomfortable wanting to monitor the performance of the village head. Fourth, there is a lack of clarity in the structure of the BLT-DD volunteer team, so they experience confusion in carrying out their duties in the BLT-DD program. Fifth, the experience gained becomes a solution to overcoming the dilemma experienced by the actor in the fraudulent practice of distributing BLT-DD.ABSTRAKTujuan penelitian ini menyingkap dilema etis peran perangkat desa pada praktik fraud penyaluran Bantuan Langsung Tunai Dana Desa (BLT-DD). Penelitian ini mengggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa perangkat desa mengalami dilema etis atas fraud yang dilakukan pada penyaluran BLT-DD. Pertama, kepala desa mengalami dilema antara permintaan warganya atas program BLT-DD harus dibagi rata, sehingga atas rasa simpati yang dialami kepala desa maka uang BLT-DD dipotong. Kedua, sekretaris desa harus menghadapi perintah kepala desa untuk manipulasi tandatangan. Ketiga, Badan Permusyawaratan Desa mengalami rasa tidak enak hati yang ingin mengawasi kinerja kepala desa. Keempat, adanya ketidak jelasan struktur tim relawan BLT-DD, sehingga mereka mengalami kebingungan untuk menjalankan tugasnya pada program BLT-DD. Kelima, Pengalaman yang diperoleh menjadi solusi dalam mengatasi rasa dilema yang dialami sang aktor pada praktik fraud penyaluran BLT-DD.

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