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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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THE INFLUENCE OF QUALITY OF HUMAN RESOURCES SERVICES AND STUDENTS 'INVOLVEMENT OF STUDENTS' COGNITIVE LEARNING OUTCOMES (STUDY ON STIE SUTAATMADJA AND KOLEJ UNIVERSITI ISLAM ANTARBANGSA) Nenden Maulida Yuliawati; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.245

Abstract

The purpose of this study was to determine whether there was an influence or not from the quality of human resource services and student involvement on student cognitive learning outcomes. The approach used is multiple linear regression, based on the T test and F test for data processing. The main finding is the effect found to assess student cognitive learning outcomes. The results of this multiple linear regression approach provide specific guidance for educational institutions in improving student cognitive learning outcomes.
ACCOUNTING STUDENT LEADERSHIP BEHAVIOR: A DILEMMA FOR HIGHER EDUCATION Yusep Mulyana; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.246

Abstract

The position and role of accountants in organizations are not related to decision-making positions and for this reason accounting students do not identify themselves as leaders in their future careers. Motivated by these assumptions, this study aims to determine the relationship between curriculum and ethics on career choices of accounting students and to find out the relationship between curriculum and decision making processes on accounting student leadership behavior. The samples used in the study were 70 respondents from STIESA accounting students and KUIS accounting students. Analysis of the data in this study uses correlation analysis with the help of SPSS version 22. The results of the analysis show that the relationship between curriculum and career choices in STIESA is negative, in QUIZ is positive and when combined STIESA and QUIZ the relationship that occurs is positive. The relationship that occurs between ethics and career choices in STIESA, QUIZ and in general when the analysis is combined is positive. While the relationship between curriculum and leadership behavior at STIESA is negative, the QUI is positive and the combination of STIESA and QUI is positive. Then the relationship that occurs between the decision making process and leadership behavior in STIESA, QUIZ and in general when the analysis is combined between STIESA students and QUI students is positive.
ANALYSIS OF LOVE OF MONEY WITH THE PERCEPTION OF ACCOUNTING STUDENTS ETHICS Dea Maudya Rachmah; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.247

Abstract

The purpose of the study is to find out whether the love of money affects the ethical perception of accounting students. The survey was developed based on the Kecurang action and the love of the money scale given to 57 undergraduate accounting students in two colleges.-The approach used is multiple linear regression, based on test T and test F for the processing of data performed. Student accounting looks at fraudulent actions outside of class because it is more unethical than a cheating in the classroom. Because outside of class will cause unwanted factors by money lovers.
VILLAGE FUNDS ALLOCATION TOWARDS ECONOMIC GROWTH, HUMAN DEVELOPTMENT INDEX AND POVERTY IN BIMA REGENCY M. Rimawan M.Rimawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.242

Abstract

The Economic performance of a region can be seen from the of Gross Regional Domestic Revenue or economic growth. The economic growth of the regions has an important role in creating prosperity, increasing the standard of living and providing employment. Village fund Allocation is as a stimulant fund to encourage and finance village government programs that are supported by community participation in carrying out government activities, development and community empowerment. Although Village fund Allocation in the past 5 years has tends to fluctuate, human development index increases and poverty fluctuates. Thus the main objective of this study is to analyzen the impact of Village fund Allacoation on economic growth. Human development index and Poverty in Bima Regency. The Analytical method used is a quantitative research method using the Warp PLS statistical tool. The result of analysis show that the variable Allocation of Village funds has a positive effect on economic growth, the human development index while does not affect poverty
SPIRITUALITY AS A POTENTIAL PSYCHOLOGICAL (PSYCAP) TOOL FOR FACING ACADEMIC STUDENTS IN ACCOUNTING STUDENTS Wini Komalasari; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.244

Abstract

This study presents the relevance of spirituality as a potential Psychological Capital of students pursuing a bachelor's degree in accounting to deal with academic stress, the condition of positive individual psychological development, consisting of variables of expectation, self-efficacy, resilience, and optimism. The data collected is a representative sample of 64 accounting students at STIESA and QUIZ who have responded to the survey. The results show that there is a significant influence between academic stress and spirituality
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON THE PROFITABILITY OF COMPANIES LISTED ON GCG AWARD Nofia Enjelina Sianturi; pelina marbun; Sumita Dewi Manalu; Munawarah .
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.599

Abstract

This research is intended to determine the effect of Good Corporate Governance on the profitability of a company in Indonesia. This research is based on a proxy for Good Corporate Governance (GCG), which is the size of an independent commissioner, management of ownership and institutional ownership. Company profitability is proxy by using Return On Equity (ROE) as the dependent variable. The sample in this study are companies registered in the Good Corporate Governance Award in 2016-2018. The method of taking research samples is by purposive sampling, so that the samples are 47 companies in the Good Corporate Governance Award in 2016-2018. Provisional estimates in this study were tested using multiple linear regressions. The results in this study indicate partially in dependent commissioners, management of ownership, institutional ownership, Have no significant effect on profitability. Whereas simultaneously independent commissioners,ownership management, institusional ownership have no effect and are not significant to profitability. Keywords: Good Corporate Governance, Independent Commissioner size, Ownership Management, Institutionals Ownership, and Return On Equity (ROE).
THE IMPROVEMENT OF STUDENT LEARNING OUTCOMES IN CLASS XII AKL 1 AGAINST FINANCIAL ACCOUNTING LESSONS BY MEANS OF IMPLEMENTATION OF DISCUSSION LEARNING METHODS AT SMK NEGERI 1 SUBANG SITI MARYAM
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.603

Abstract

The learning objectives will be successfully determined by many factors, one of the prominent factor is the implementation of teaching and learning process by the teacher, as the teacher can directly influence, foster and enhance students' intelligence and skills. To overcome the above mentioned issue in order to achieve educational objectives to the fullest, the teacher's role is highly substantial and it is expected that the teacher provides a proper teaching method or model and is able to choose the suitable learning model in accordance with the concepts of the subject to be delivered. This research utilizes the so called Action Research within two cycles. Each cycle consists of four stages, namely design, activity and observation, reflection and revision. The targets of this study are the 12th grade students of class AKL 1 at SMK Negeri 1 Subang in the academic year of 2019/2020. The data are obtained in form of formative test results, observation sheets of teaching and learning activities. Based on the analysis results, it is concluded that student achievement has increased from cycle I to cycle II, namely cycle I (63.89%), and cycle II (94.44%). The conclusion of this Action Research is that the discussion method can positively influence the learning motivation of the 12th grade students of class AKL 1 at SMK Negeri 1 Subang in the academic year of 2019/2020, furthermore this method can be be utilized as an alternative learning method in Financial Accounting subjects.
PENGARUH LITERASI KEUANGAN, SIKAP LOVE OF MONEY, DAN PENGETAHUAN LAPORAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM DI WILAYAH KABUPATEN SUBANG Irwan Fathurrahman; Icih Icih; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.615

Abstract

Many Micro, Small, Medium Enterprises (MSMEs) in Indonesia still do not conduct financial management behavior or there is no financial separation between business money and daily necessities. This study aims to determine the effect of financial literacy, love of money attitudes, and knowledge of financial statements on the behavior of financial management umkm in the Subang Regency. The population used in this research is MSME type of microbusiness in the area of ​​Subang Regency. The sampling technique used in this study is the "non-probability sampling" method and the sampling technique uses "purposive sampling". Samples taken as many as 120 people / respondents. The analytical tool used in this research is descriptive analysis, classic assumption test, and hypothesis testing using multiple regression. The results of this study indicate that financial literacy and attitude variables love of moneypartially positive and significant effect, while knowledge of financial statements is partially positive and not significant effect on financial management behavior. Then the three variables of financial literacy, the attitude of love of money and knowledge of financial statements simultaneously have a positive and significant effect on financial management behavior.
ANALISIS POLA PRILAKU KEUANGAN MAHASISWA DI PERGURUAN TINGGI BERDASARKAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA DENGAN MENGGUNAKAN VARIABEL KONTROL DIRI SEBAGAI VARIABEL INTERVENING Susi Amelia; Bambang Sugiharto; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.616

Abstract

Dalam penelitian ini memiliki tujuan untuk menganalisis pola perilaku keuangan mahasiswa dalam kehidupan sehari-hari berdasarkan faktor-faktor yang mempengaruhinya seperti jenis kelamin, lingkungan tempat tinggal, status mahasiswa yang sudah bekerja dengan yang belum bekerja, uang saku, dan perbedaan program studi yang diambil. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Adapun hasil penelitian ini menunjukkan bahwa terdapat perbedaan pola prilaku keuangan mahasiswa berdasarkan jenis kelamin, status mahasiswa yang sudah bekerja dan belum bekerja, dan uang saku. Sedangkan dilihat berdasarkan lingkungan tempat tinggal dan perbedaan program studi tidak terdapat perbedaan dalam pola prilaku keuangannya.
THE EFFECT OF PRODUCT DIVERSIFICATION STRATEGY, FINANCIAL LEVERAGE, FIRM SIZE,AND CAPITAL STRUCTURE ON PROFITABILITY Destya Aida Sofiatin; Trisandi Eka Putri; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.669

Abstract

This study aims to determine the effect of product diversification strategies, financial leverage, company size, and capital structure on profitability (Case Study of Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the 2014-2018 period). In this study, using purposive sampling method, and samples that fit the criteria were 32 companies, so that 160 data were obtained on consumer goods industrial companies for the period 2014-2018. And the data were analyzed using Eviews 9 program. The method of analysis used in this research is descriptive statistical analysis, panel regression analysis and classical assumption test. The results showed the coefficient of determination R2 was 14% and the remaining 86% was explained by other variables. Partial results (t test), product diversification strategy variables and financial leverage have a positive and significant effect on profitability, firm size has a negative and significant effect on profitability. Meanwhile, capital structure has no significant effect on profitability. The simultaneous test results (F test) show that the product diversification strategy, financial leverage, company size and capital structure simultaneously affect profitability.

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