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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.
Arjuna Subject : -
Articles 187 Documents
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FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION Icuk Rangga Bawono; Aan Kanivia; Oman Rusmana
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.7024

Abstract

ABSTRACTThis study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The data collected were analyzed using the logistic regression analysis method. This result showed that the activity ratios, liquidity, audit quality, previous year's audit opinion, and shopping could affect the provision of a company's going concern audit opinion. Meanwhile, the ratio of profitability, solvency, and company size has a more negligible effect on the going-concern audit opinion.ABSTRAKPenelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh rasio keuangan dan nonkeuangan terhadap opini audit going concern. Penelitian ini  mengambil sampel 31 perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 dengan total 124 sampel. Pengujian hipotesis menggunakan metode analisis regresi logistik. Penelitian ini menunjukkan bukti rasio aktivitas, likuiditas, kualitas audit, opini audit tahun sebelumnya, dan opinion shopping dapat memengaruhi pemberian opini audit going concern perusahaan. Sementara rasio profitabilitas, solvabilitas, dan ukuran perusahaan kurang memberikan efek terhadap pemberian opini audit going concern perusahaan.
EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA Muhammad Chairul Amri; Y Anni Aryani
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.8982

Abstract

ABSTRACTThis study aims to give empirical evidence on the development of research on financial distress in Indonesia. We identified articles with a cause-effect relationship where financial distress was used as the dependent variable. This study analyzed twenty-eight articles about financial distress, obtained from eighteen nationally accredited journals indexed under Sinta 2. We classified articles based on the research variables used, then analyzed them by using the charting field method. This study found that internal factors such as financial condition and corporate governance are used more often than external factors such as inflation, exchange rate, and Gross Domestic Product (GDP) in research about financial distress in Indonesia. Moreover, some variables gave inconsistent results and should be studied further to find such inconsistencies.ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang studi perkembangan financial distress di Indonesia. Kami mengidentifikasi artikel yang memiliki hubungan sebab akibat dimana financial distress ditempatkan sebagai variabel dependen. Penelitian ini menganalisis dua puluh delapan artikel tentang financial distress yang berasal dari delapan belas jurnal nasional terakreditasi dan terindeks Sinta 2. Kami mengklasifikasikan artikel berdasarkan variabel penelitian yang digunakan, kemudian melakukan pendekatan pemetaan (charting field). Studi ini menemukan faktor internal seperti kondisi keuangan dan tata kelola perusahaan lebih sering digunakan dibandingkan dengan faktor eksternal seperti inflasi, nilai tukar dan produk domestic bruto (PDB) dalam penelitian financial distress. Selain itu, terdapat beberapa variabel yang menunjukkan ketidakkonsistenan terhadap financial distress. Sehingga, perlu dilakukan pengkajian mendalam untuk mengetahui penyebab ketidakkonsistennya variabel-variabel tersebut.
FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES Anik Mega Cahyani; Elva Nuraina; Farida Styaningrum
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.5401

Abstract

ABSTRACTThe purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive sampling and data analysis using logistic regression. The results indicate that external pressure factors, ineffective monitoring, quality of external auditors, auditor turnover, rationalization proxied by auditor opinion, change of directors, and political connections affected FFR. Meanwhile, financial target factors, financial stability, institutional ownership, and the frequency of the appearance of the CEO image in the annual report do not affect FFR.ABSTRAKPenelitian ini bertujuan untuk mendeteksi kecurangan pelaporan keuangan pada sektor properti, real estate, dan konstruksi bangunan yang terdaftar di BEI berdasar perspektif teori fraud pentagon. Pengumpulan data menggunakan teknik purposive sampling dan analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa faktor tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, rasionalisasi yang diproksikan dengan opini auditor, pergantian direksi, dan hubungan politik berpengaruh terhadap FFR. Sedangkan faktor target keuangan, stabilitas keuangan, kepemilikan institusional, dan frekuensi kemunculan gambar CEO dalam laporan tahunan tidak berpengaruh terhadap FFR.
THE EFFECT OF FINANCIAL LITERACY AND PERSONALITY TOWARDS STUDENTS’ FINANCIAL MANAGEMENT ABILITY Nur Fitrah Ramadhani Liesfi; Suranto Suranto
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.6048

Abstract

ABSTRACTThis study aims to find out the effect of financial literacy and personality traits on personal financial management. The population in this study was all students of the Faculty of Economics, which consisted of 1068 students, and 258 students were selected as the samples of this study using a proportional cluster random sampling system. The data analysis technique used was multiple linear regression. The result of this study showed that financial literacy and personality, whether simultaneous or partial, significantly and positively affect the personal financial management of students.ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan ciri-ciri kepribadian terhadap pengelolaan keuangan pribadi. Populasi dalam penelitian ini adalah seluruh mahasiswa Fakultas Ekonomi yang berjumlah 1068 mahasiswa dan dipilih sebanyak 258 mahasiswa yang digunakan sebagai sampel dalam penelitian ini dengan menggunakan teknik proportional cluster random sampling. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil dari penelitian ini menunjukkan literasi keuangan dan kepribadian, baik secara simultan ataupun parsial, berpengaruh positif dan signifikan terhadap pengelolaan keuangan pribadi mahasiswa.
DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER Alfriadi Dwi Atmoko
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.5105

Abstract

ABSTRACTThis study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.
THE EFFECT OF BEHAVIORAL AND PERFORMANCE ASPECTS OF EDUCATOR ACCOUNTANTS ON THE ACCOUNTING STUDENTS’ COMPETENCE Denny Kurnia
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.6037

Abstract

ABSTRACTThis study aims to determine the effect of behavioral and performance aspects of educator accountants on the competence of accounting students at universities throughout Banten Province. The method used is descriptive and associative quantitative. The results of the descriptive analysis showed that the behavioral aspect of the perception dimension variable had the highest average value, the lowest motivation dimension. The variable of educator accountants' performance of the collaboration dimension had the highest average value and the lowest of higher education Tridharma output quality dimension. The variable of accounting students' competence in the dimension of learning to live together has the highest average value, and the dimension of learning to understand is the lowest. The results of the associative analysis were obtained simultaneously that the behavioral and performance aspects of educator accountants affect the competence of accounting students. ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh aspek keperilakuan dan kinerja akuntan pendidik terhadap kompetensi mahasiswa akuntansi di Perguruan Tinggi se-Provinsi Banten. Metode yang digunakan adalah kuantitatif deskriptif dan asosiatif. Hasil analisis deskriptif diperoleh bahwa pada variabel aspek keperilakuan dimensi persepsi memiliki nilai rata-rata tertinggi, dimensi motivasi terendah. Variabel kinerja akuntan pendidik dimensi kerja sama memiliki nilai rata-rata tertinggi, dimensi kualitas output tridarma perguruan tinggi terendah. Variabel kompetensi mahasiswa akuntansi dimensi learning to live together memiliki nilai rata-rata tertinggi, dimensi learning to understand terendah. Hasil analisis asosiatif diperoleh secara simultan aspek keperilakuan dan kinerja akuntan pendidik berpengaruh terhadap kompetensi mahasiswa akuntansi.
IMPROVING THE STUDENTS’ PERFORMANCE FROM THE EXPECTATION AND QUALITY OF LEARNING Khusaini Khusaini; Ali Sandy Mulya
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.8634

Abstract

ABSTRACTThis research aims to measure expectations, gender, learning quality, and control variables on the performance of the undergraduate program of Accounting at Tangerang Municipality. The target population is 1,898 students, with 331 of them becoming the sample. The sampling technique was Disproportionate Random Sampling and used a Binary Probit Regression. The distribution of the questionnaires used a Google Form. The results showed that the expectations and quality of learning had a significant effect on improving performance. On the other hand, gender was insignificant. This study's findings contribute to universities always maintaining student expectations and the quality of learning so that graduates have good performance.ABSTRAKPenelitian ini bertujuan untuk menguji harapan, gender, kualitas pembelajaran, dan variabel kontrol terhadap kinerja mahasiswa program sarjana S-1 Akuntansi di Perguruan Tinggi Kota Tangerang. Populasi sebanyak 1.898 mahasiswa dan ukuran sampel sebanyak 331 sampel. Teknik sampling adalah disproportionate random sampling dan menggunakan analisis binary probit regression. Distribusi kuesioner menggunakan google form. Hasil penelitian menunjukkan bahwa harapan dan kualitas pembelajaran berpengaruh signifikan terhadap peningkatan kinerja mahasiswa, sebaliknya gender tidak signifikan. Temuan penelitian ini memberikan konstribusi kepada perguruan tinggi untuk selalu menjaga ekspektasi mahasiswa dan mutu pembelajaran agar para lulusannya memiliki kinerja yang baik.
Cover ASSETS: JAP Vol 10, No 2 (2021) ASSETS Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.10894

Abstract

ACCOUNTING CURRICULUM EVALUATION IN IMPLEMENTATION MERDEKA BELAJAR - KAMPUS MERDEKA Abidah Dwi Rahmi Satiti; Falikhatun Falikhatun
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i1.9880

Abstract

ABSTRACTThis study aimed to evaluate the accounting curriculum in implementing the Merdeka Belajar-Kampus Merdeka (MBKM) Curriculum. It is qualitative research with an interpretive paradigm of the phenomenology approach. Data collection is done by interview, observation, and documentation. The study revealed that the learning process's characteristics, planning, and implementation had been going well. Curriculum accountability is realized by preparing reports and outreach to the academic community and stakeholders. This research theoretically contributes in the form of references to implementing the MBKM accounting curriculum associated with accountability. Practically, this research contributes to the formation of accounting curriculum designs and inputs to universities in maximizing their role in keeping up with the times in responding to the provision of work-ready graduates.ABSTRAKTujuan penelitian ini adalah mengevaluasi kurikulum akuntansi dalam implementasi Kurikulum Merdeka Belajar-Kampus Merdeka (MBKM). Penelitian ini adalah penelitian kualitatif dengan paradigma interpretif pendekatan fenomenologi. Pengumpulan data dilakukan dengan wawancara, pengamatan, dan dokumentasi. Penelitian mengungkapkan bahwa karakteristik, perencanaan, dan pelaksanaan proses pembelajaran sudah berjalan baik. Akuntabilitas kurikulum diwujudkan dengan penyusunan laporan dan sosialisasi kepada civitas akademika dan stakeholder. Penelitian ini secara teoretis memberikan kontribusi  berupa referensi implementasi kurikulum akuntansi MBKM yang dikaitkan dengan akuntabilitas. Secara praktis, penelitian ini berkontribusi dalam pembentukan desain kurikulum akuntansi  serta masukan kepada perguruan tinggi dalam memaksimalkan perannya mengikuti perkembangan zaman dalam menyikapi penyediaan lulusan siap kerja.
THE EFFECT OF RISK DISCLOSURE AND INVESTORS' ATTENTION ON IPOs INITIAL RETURN OF INDONESIAN COMPANIES Rr. Sri Handayani; Puspita Handayani
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i1.7126

Abstract

ABSTRACTThe research objective is to examine and analyze the effect of internal risk disclosure, external risk disclosure, investment risk disclosure, and investors' attention on initial return. This research is causality research and uses secondary data. The population is a company that conducts IPOs on the Indonesia Stock Exchange (IDX) in the 2011-2018 period with 224 companies. The sampling technique used was purposive sampling and obtained a total of 210 companies. The research results stated that there is no effect of internal risk disclosure, external risk disclosure, and investment risk disclosure on initial returns. There is a significant positive effect of investors' attention on initial returns.ABSTRAKTujuan penelitian yaitu menguji dan menganalisis pengaruh pengungkapan risiko internal, pengungkapan risiko eksternal, pengungkapan risiko investasi dan investor attention terhadap initial return. Penelitian ini merupakan penelitian kausalitas. Data yang digunakan sekunder. Populasi adalah perusahaan yang melakukan IPO di Bursa Efek Indonesia (BEI) pada periode 2011- 2018 dengan jumlah 224 perusahaan, teknik pengambilan sampel menggunakan purposive sampling dan diperoleh jumlah sampel penelitian sebanyak 210 perusahaan. Hasil penelitian antara lain, yaitu tidak terdapat pengaruh pengungkapan risiko internal, pengungkapan risiko eksternal dan pengungkapan risiko investasi terhadap initial return, terdapat pengaruh signifikan positif atensi investor terhadap initial return.

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