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Ukuran Perusahaan Memoderasi Pengaruh Penilaian Aset Biologi dan Income Smoothing terhadap Volatilitas Laba 公司规模调整了对利润波动的生物资产和收入资产评估的影响
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-06-01 DOI: 10.15408/akt.v15i1.25019
Lisnawati Lisnawati, Vinola Herawati
{"title":"Ukuran Perusahaan Memoderasi Pengaruh Penilaian Aset Biologi dan Income Smoothing terhadap Volatilitas Laba","authors":"Lisnawati Lisnawati, Vinola Herawati","doi":"10.15408/akt.v15i1.25019","DOIUrl":"https://doi.org/10.15408/akt.v15i1.25019","url":null,"abstract":"PSAK 69 effective January 1, 2016 has provided direction regarding the valuation of biological assets from historical value to Fair value which uses the basis of market prices which always fluctuate in line with the demand and supply of biological assets.The purpose of this study was to examine the effect of valuation of biological assets on earnings volatility by moderating firm size in manufacturing companies in the agricultural sector in Indonesia and Malaysia for the period 2016 to 2020. This study uses quantitative methods with secondary data sources with samples used through purposive sampling where the total data is 220 company year data. The results of this study are that Biological Asset Valuation and Income Smoothing have a positive effect on earnings volatility, then for the moderating variable Firm size cannot strengthen the effect of biological asset valuation on Earning Volatility and can strengthen the effect of Income Smoothing on Profit Volatility.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79314886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Penerapan Learning by the Case Method terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi UIN Jakarta 案例方法对会计学生在雅加达的学习效率的应用
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-06-01 DOI: 10.15408/akt.v15i1.24818
Yessi Fitri, Ela Patriana
{"title":"Penerapan Learning by the Case Method terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi UIN Jakarta","authors":"Yessi Fitri, Ela Patriana","doi":"10.15408/akt.v15i1.24818","DOIUrl":"https://doi.org/10.15408/akt.v15i1.24818","url":null,"abstract":"The main issue of this research is the Learning by the Case Method (LCM) application to the learning effectiveness of accounting student Syarif Hidayatullah Jakarta. The purpose of this research is to obtain empirical evidence on the effect of the application of LCM on the effectiveness of learning of UIN accounting student Syarif Hidayatullah Jakarta with intellectual intelligence and emotional intelligence as moderating variables. The respondents in this research were accounting student classes of 2016, 2017, and 2018 with purposive sampling. The hypothesis testing method uses Moderated Regression Analysis. The results showed the application of LCM had a positive effect on the effectiveness of accounting students' learning. Intellectual intelligence and emotional intelligence don’t moderate the effect of the application of LCM on the effectiveness of accounting learning.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75758829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Kesiapan UMKM dalam Mengimplementasikan Digitalisasi Ekonomi
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-06-01 DOI: 10.15408/akt.v15i1.24355
Reyhan Yusuf Almer, Negina Kencono Putri
{"title":"Kesiapan UMKM dalam Mengimplementasikan Digitalisasi Ekonomi","authors":"Reyhan Yusuf Almer, Negina Kencono Putri","doi":"10.15408/akt.v15i1.24355","DOIUrl":"https://doi.org/10.15408/akt.v15i1.24355","url":null,"abstract":"The purpose of this research is to find out whether Micro Small and Medium Enterprises (MSME) actors are ready to implement the digitization of financial statements. The subjects in this study were MSMEs in South Tangerang City which were registered with the Cooperatives and MSMEs Service in South Tangerang City. The data is taken from the results of interviews, observations and documentation. Data analysis used 4 stages: data collection, data reduction, data presentation and drawing conclusions. The results of this study are the South Tangerang City MSMEs are ready to implement the digitization of financial reports. and already have sufficient knowledge in implementing the digitization of financial reports. However, MSMEs still encounter obstacles in implementing the digitization of financial reports. The implication of this research is that the Department of Cooperatives and SMEs in South Tangerang City can continue to provide education to MSMEs in South Tangerang City regarding the implementation of digitizing financial reports.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82117095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah Pengaruh融资与存款比率、资本充足率、经营成本比率以及管理机构
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-06-01 DOI: 10.15408/akt.v15i1.24661
Iis Putri Astuti, Jasman Jasman
{"title":"Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah","authors":"Iis Putri Astuti, Jasman Jasman","doi":"10.15408/akt.v15i1.24661","DOIUrl":"https://doi.org/10.15408/akt.v15i1.24661","url":null,"abstract":"This study aims to examine the impact of financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating cost ratio (BOPO) on earnings management in islamic banks for the period 2014-2019. There are eight islamic banks as the research sample through purposive sampling method. The data used was the annual report data obtained from the official website of each bank. The data analysis technique used was multiple linear regression. The results of the study showed that financing to deposit ratio has no effect on earnings management, capital adequacy ratio has a significant and positive effect on earnings management, and operating cost ratio has a significant and positive effect on earnings management. These results provide empirical evidence that there are earnings management practices in islamic banks.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81604248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinan Opini Audit Going Concern pada Perusahaan Sub Sektor Hotel dan Pariwisata 审计意见的确定性涉及酒店和旅游业的子部门
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-06-01 DOI: 10.15408/akt.v15i1.23844
Prasetyo Ramadhan, Ali Fikri, Yura Prayoga
{"title":"Determinan Opini Audit Going Concern pada Perusahaan Sub Sektor Hotel dan Pariwisata","authors":"Prasetyo Ramadhan, Ali Fikri, Yura Prayoga","doi":"10.15408/akt.v15i1.23844","DOIUrl":"https://doi.org/10.15408/akt.v15i1.23844","url":null,"abstract":"This study aims to analyze the determinants of going concern audit opinions on hospitality and tourism companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data obtained from the company’s website or the Indonesia Stock Exchange website. The sampling technique in this article uses purposive sampling and gets 44 samples. The data analysis method used in this study is Panel Data Regression using the Random Effect model and the results show that only the leverage ratio has an effect on going concern audit opinion. While other variables such as financial distress, liquidity ratio, company size and profitability ratios have no effect on going concern audit opinion. The contribution of the results of this article will enrich research on going concern audit opinions during the pandemic.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77688461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia 印尼会计和公司表现保守
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-06-01 DOI: 10.15408/akt.v15i1.22152
S. Suwarno, Suwandi Suwandi, M. Sholichah
{"title":"Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia","authors":"S. Suwarno, Suwandi Suwandi, M. Sholichah","doi":"10.15408/akt.v15i1.22152","DOIUrl":"https://doi.org/10.15408/akt.v15i1.22152","url":null,"abstract":"This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84448715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Faktor-Faktor yang Mempengaruhi Kinerja Auditor 影响审计绩效的因素
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-06-01 DOI: 10.15408/akt.v15i1.22509
Khayatun Nufus, Pascal Fadillah
{"title":"Faktor-Faktor yang Mempengaruhi Kinerja Auditor","authors":"Khayatun Nufus, Pascal Fadillah","doi":"10.15408/akt.v15i1.22509","DOIUrl":"https://doi.org/10.15408/akt.v15i1.22509","url":null,"abstract":"The purpose of this research is to analyze the influence of auditing structures, role conflicts, role ambiguity, reward systems, the effectiveness of the use of accounting information system technology on auditors’ performance. This study used primary data by distributing questionnaires to auditors who worked for the public accounting firms in Tangerang Raya. Determination of the sample using simple random sampling method. This study used a sample of 77 respondents. Data were analyze using multiple linear regression analysis methods with the help of SPSS 20 programme. The results of this research indicate that audit structure and effectiveness of the use of accounting information system technology has a impact on auditor performance. Meanwhile, role conflict, role ambiguity and reward system does not have impact on auditor performance.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89141130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Manajemen pembiayaan pendidikan berbasis bebas sumbangan pembinaan pendidikan 基于教育建设无偿捐助的教育经费管理
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-05-15 DOI: 10.21831/jamp.v10i1.46994
Ahmad Mushthofa, Erni Munastiwi, Aqimi Dinana
{"title":"Manajemen pembiayaan pendidikan berbasis bebas sumbangan pembinaan pendidikan","authors":"Ahmad Mushthofa, Erni Munastiwi, Aqimi Dinana","doi":"10.21831/jamp.v10i1.46994","DOIUrl":"https://doi.org/10.21831/jamp.v10i1.46994","url":null,"abstract":"Pendidikan berkualitas merupakan harapan bagi seluruh elemen pendidikan. Harapan tersebut merupakan investasi mahal yang harus didukung dengan pembiayaan yang menunjang. Tujuan penelitian mengkaji manajemen pembiayaan pendidikan berbasis bebas sumbangan pembinaan pendidikan. Penelitian ini digunakan untuk mengetahui gambaran pelaksanaan progam manajemen pembiayaan pendidikan. Jenis Penelitian yang digunakan dalam penelitian ini kualitatif deskriptif dengan pendekatan Ethologi Kemanusiaan. Subjek penelitian berjumlah 3 orang, kepala sekolah, pengawas manajerial, guru dan tenaga administrasi pendidikan. Pengumpulan data dengan menggunakan teknik observasi, wawancara, dan dokumentasi. Penelitian ini menggunakan uji validitas dengan menggunakan teknik triangulasi sumber yang dilaksanakan dengan cara membandingkan informasi berbagai sumber dalam penilitian.  Teknik analisis data yang digunakan dalam penelitian ini antara lain: pengumpulan data, reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pembiayaan pendidikan berbasis bebas sumbangan pembinaan pendidikan di SMK Cendekia Madiun dilakukan dengan cara mengelola manajemen pembiayaan, berdasarkan 3 langkah metode konseptual manajemen pembiayaan pendidikan. Tahapan pertama yakni perencanaan dengan melakukan penyusunan RKaS. Tahapan kedua yakni pengaplikasian dengan pengelolaan penerimaan dana dari BOS, BPOPP, serta UNIPMA, dan pengelolaan hasil unit usaha sebagai sumber dana pendidikan lain. Tahapan ketiga yakni pengawasan dengan membentuk tim SPI (Sistem Pengendalian Itern), melakukan pelaporan berupa LPJ (Laporan Pertanggungn Jawaban), serta melakukan pengecekan 3 bulan sekali.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43883584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peran lingkungan berbahasa dalam membentuk personal branding guru bahasa arab 语言环境在塑造阿拉伯语教师的个人品牌方面所起的作用
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-05-15 DOI: 10.21831/jamp.v10i1.47640
Qurrotu A'yuni, Firsa Afra Yuslizar, Ade Wanti, Danial Hilmi, Gesbi Rizqan Rahman Arief
{"title":"Peran lingkungan berbahasa dalam membentuk personal branding guru bahasa arab","authors":"Qurrotu A'yuni, Firsa Afra Yuslizar, Ade Wanti, Danial Hilmi, Gesbi Rizqan Rahman Arief","doi":"10.21831/jamp.v10i1.47640","DOIUrl":"https://doi.org/10.21831/jamp.v10i1.47640","url":null,"abstract":"Penelitian ini bertujuan untuk mendeskripsikan bagaimana peran lingkungan berbahasa di LPBA Nurul Jadid dalam membentuk personal branding guru bahasa Arab dan mendeskripsikan pola personal branding guru di lembaga tersebut. Dengan menjadikan guru-guru bahasa Arab di LPBA Nurul Jadid sebagai partisipan, penelitian ini menggunakan metode kualitatif jenis studi lapangan. Data yang terkumpulkan dari observasi dan wawancara dianalisis menggunakan reduksi data, penyajian data, restatement, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: 1) Lingkungan berbahasa tidak hanya berperan dalam keterampilan berbahasa namun juga membentuk personal branding guru bahasa Arab; 2) kegiatan bahasa dan siswa merupakan unsur terpenting dalam lingkungan berbahasa yang membantu terbentuknya personal branding guru bahasa Arab; 3) dan pola guru mem-branding dirinya dengan cara memahami peran, menjalankan tanggung jawab, mengembangkan keterampilan, serta mengevaluasi diri.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41467706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peningkatan mutu perguruan tinggi melalui manajemen pendidik dan tenaga kependidikan 通过教育和教育管理实现高校互助
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-05-15 DOI: 10.21831/jamp.v10i1.47855
Yustinus Sanda, Warman Warman, Agustina Pitriyani, Yesepa Yesepa
{"title":"Peningkatan mutu perguruan tinggi melalui manajemen pendidik dan tenaga kependidikan","authors":"Yustinus Sanda, Warman Warman, Agustina Pitriyani, Yesepa Yesepa","doi":"10.21831/jamp.v10i1.47855","DOIUrl":"https://doi.org/10.21831/jamp.v10i1.47855","url":null,"abstract":"Penelitian ini merupakan penelitian kualitatif dengan metode studi kasus fenomenologi dan pendekatan yang digunakan adalah cross-sectional. Penelitian ini bertujuan untuk mengetahui implementasi manajemen pendidik dan tenaga kependidikan pada Perguruan Tinggi Keagamaan Katolik Swasta serta mengeksplorasi upaya peningkatan mutu Perguruan Tinggi melalui manajemen pendidik dan tenaga kependidikan yang profesional. Hasil penelitian ini menunjukkan bahwa implementasi manajemen pendidik dan tenaga kependidikan diawali dengan membuat perencanaan rekrutmen SDM berdasarkan assessment kebutuhan dan menentukan prioritas rekrutmen pendidik dan tenaga kependidikan, proses rekrutmen, sistem kontrak kerja, pembinaan dan pengembangan, dan penilaian kinerja. Sedangkan upaya peningkatan mutu perguruan tinggi melalui manajemen pendidik dan tenaga kependidikan yang profesional dilakukan dengan memfasilitasi pendidik dan tenaga kependidikan untuk melakukan studi lanjut pada perguruan tinggi nasional dan internasional, memberikan pelatihan dan pengembangan diri sesuai dengan profesi pendidik dan tenaga kependidikan pada tingkat lokal dan nasional, serta memfasilitasi pendidik (dosen) melaksanakan penelitian dan Pengabdian kepada Masyarakat (PkM).","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46636962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
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