Assets Jurnal Akuntansi dan Pendidikan最新文献_第2页

THE EXOTISM OF ARTWORKS OF THE RATU KALINYAMAT 1551–1574 IN JEPARA REGENCY IN ACCOUNTING STUDY 1551-1574年耶帕拉摄政时期卡利尼亚马特美术作品的异国情调会计研究

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-12-28 DOI: 10.25273/jap.v11i2.12226

Jumaiyah Jumaiyah, Wahidullah Wahidullah, M. Rusydi

{"title":"THE EXOTISM OF ARTWORKS OF THE RATU KALINYAMAT 1551–1574 IN JEPARA REGENCY IN ACCOUNTING STUDY","authors":"Jumaiyah Jumaiyah, Wahidullah Wahidullah, M. Rusydi","doi":"10.25273/jap.v11i2.12226","DOIUrl":"https://doi.org/10.25273/jap.v11i2.12226","url":null,"abstract":"ABSTRACTThis study aims to reveal the existence of accounting during the reign of Queen Kalinyamat Jepara. The method used is an archaeological approach. Field studies were done, such as observations on the research object site and interviews with residents still doing business in carving. The results show that accounting is a social, economic, and cultural process visible on existing sites, such as carvings that are very valuable in art. The role of the queen, who reigned for 30 years, shows that the existence of accounting can create a harmonious relationship between humans, art, and culture.ABSTRAKPenelitian ini bertujuan mengungkap keberadaan akuntansi pada masa Ratu kalinyamat Jepara. Metode yang digunakan kualitatif dengan pendekatan arkeologi. Studi lapangan dilakukan seperti observasi pada situs obyek penelitian serta wawancara pada penduduk yang masih meneruskan usaha di bidang seni ukir. Hasil penelitian menunjukkan bahwa akuntansi adalah proses sosial, ekonomi dan budaya yang terlihat pada situs-situs yang ada seperti ukiran yang sangat bernilai seni. Peran ratu yang berkuasa selama 30 tahun ini menunjukkan bahwa keberadaan akuntansi dapat menciptakan hubungan yang harmonis antara manusia, seni, dan budaya.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49438635","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

THE EFFECTS OF ANNUAL REPORT READABILITY ON THE AUDIT FEES 年报可读性对审计费用的影响

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-12-28 DOI: 10.25273/jap.v11i2.10335

Annisaa Rahman, Ahmand Nadhirin

{"title":"THE EFFECTS OF ANNUAL REPORT READABILITY ON THE AUDIT FEES","authors":"Annisaa Rahman, Ahmand Nadhirin","doi":"10.25273/jap.v11i2.10335","DOIUrl":"https://doi.org/10.25273/jap.v11i2.10335","url":null,"abstract":"ABSTRACTThis research aims to examine and analyze the effects of the readability of annual reports on audit fees. The research was conducted on public companies in Indonesia. Readability is measured using a document length proxy, assuming that the longer the document, the lower the report's readability. This study shows that document length positively affects audit fees or vice versa. Report readability has a negative effect on audit fees. The results of this study support the signaling theory. The report's readability can be used as a signal by the auditor in considering the audit procedures to be carried out. The less readable the company's report is, the more likely it is the possibility that the company can keep unfavorable information secret, which will impact audit procedures and costs.ABSTRAKRiset ini bertujuan menguji dan menganalisis pengaruh keterbacaan laporan tahunan terhadap biaya audit. Penelitian dilakukan pada perusahaan publik di Indonesia. Keterbacaan diukur menggunakan proksi panjang dokumen dengan asumsi semakin panjang dokumen, semakin rendah keterbacaan laporan. Penelitian ini menunjukkan panjang dokumen berpengaruh positif terhadap biaya audit, atau sebaliknya, keterbacaan laporan berpengaruh negatif terhadap biaya audit. Hasil penelitian ini mendukung teori sinyal. Keterbacaan laporan bisa dijadikan sinyal oleh auditor dalam mempertimbangkan prosedur audit yang akan dilakukan. Semakin rendah keterbacaan laporan perusahaan, semakin tinggi kemungkinan perusahaan dapat merahasiakan informasi yang tidak menguntungkan, yang pada akhirnya akan berdampak terhadap prosedur dan biaya audit.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45798296","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

DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION? 会计信息是否与资产重估决策相关?

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-12-28 DOI: 10.25273/jap.v11i2.11930

Reaca Raksa Teruni, Resi Ariyasa Qadri, Rahman Triadi Putra, Amrie Firmansyah

{"title":"DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?","authors":"Reaca Raksa Teruni, Resi Ariyasa Qadri, Rahman Triadi Putra, Amrie Firmansyah","doi":"10.25273/jap.v11i2.11930","DOIUrl":"https://doi.org/10.25273/jap.v11i2.11930","url":null,"abstract":"ABSTRACTThis research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia. The study used the purposive sampling method with 80 firm-year observations derived from 20 chosen companies using logistic regression and generalized effect estimation analysis with panel data. The pooled data found a positive association between fixed asset intensity and fixed asset revaluation, a positive association between financial leverage and fixed asset revaluation, and a negative relationship between liquidity and fixed asset revaluation. This study found that public firms revaluing their fixed asset can provide more relevant accounting information for users of financial statements. The research implies that fixed asset revaluation improves a firm's borrowing capacity and capital structure.ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah informasi akuntansi yang diukur melalui intensitas perolehan aset tetap, leverage, dan likuiditas akan mempengaruhi keputusan revaluasi aset tetap pada perusahaan sektor manufaktur di Indonesia. Penelitian ini menggunakan metode purposive sampling untuk mengumpulkan data dari 80 perusahaan-tahun yang dianalisis melalui regresi logistik data panel dan regresi efek rerata populasi. Hasil penelitian ini menunjukkan bahwa intensitas pembelian aset tetap dan financial leverage berpengaruh positif signifikan terhadap keputusan revaluasi aset, sedangkan likuiditas berpengaruh negatif terhadap keputusan revaluasi tersebut. Selain itu, diperoleh kesimpulan bahwa emiten yang merevaluasi aset tetapnya akan meningkatkan kualitas informasi akuntansi yang bermanfaat bagi pengguna laporan keuangan. Implikasi dari penelitian ini adalah perusahaan yang melakukan revaluasi aset tetap akan meningkatkan kapasitas struktur permodalannya.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47455758","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

THE EFFECT OF SELF-CONTROL AND SITUATIONAL PRESSURE ON THE TENDENCY TO COMMIT ACADEMIC FRAUD 自我控制和情境压力对学术造假倾向的影响

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-12-28 DOI: 10.25273/jap.v11i2.12214

Felicia Aurellia Hadiluwarso, I. Kristianti

{"title":"THE EFFECT OF SELF-CONTROL AND SITUATIONAL PRESSURE ON THE TENDENCY TO COMMIT ACADEMIC FRAUD","authors":"Felicia Aurellia Hadiluwarso, I. Kristianti","doi":"10.25273/jap.v11i2.12214","DOIUrl":"https://doi.org/10.25273/jap.v11i2.12214","url":null,"abstract":"ABSTRACTTThe spread of the Covid-19 virus in Indonesia in early 2020 changed the form of learning at various levels of education. Initially, learning is done face-to-face, then replaced with online learning (e-learning). It leads to a change in pressure that triggers an increase in the number of academic frauds. However, other elements, such as a person’s level of self-control, can play a role in academic fraud. Therefore, this study aimed to determine how situational pressures and self-control affected the propensity for academic fraud. The study used a 2x2 factorial experimental design with a sample of 80 students. According to the study’s findings, a person’s ability to self-control affects their propensity to cheat in exams. Second, situational pressures affect the propensity to commit academic fraud. Third, neither self-control nor situational stress is related to the tendency to commit academic fraud. ABSTRAKSejak terjadi penyebaran virus Covid-19 di Indonesia pada awal 2020 lalu, terjadi perubahan bentuk pembelajaran di berbagai jenjang pendidikan. Semula pembelajaran dilakukan secara tatap muka, kemudian digantikan dengan pembelajaran secara daring (e-learning). Hal tersebut menyebabkan terjadinya perubahan tekanan yang memicu peningkatan angka kecurangan akademik. Namun, terdapat faktor lain yang turut menimbulkan tindakan kecurangan akademik, yaitu tingkat kontrol diri yang dimiliki seseorang. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kontrol diri dan tekanan situasional terhadap tendensi untuk melakukan kecurangan akademik. Penelitian ini menggunakan desain eksperimen faktorial 2x2 dengan sampel sebanyak 80 mahasiswa. Berdasarkan hasil penelitian ini, diketahui bahwa: perbedaan tingkat kontrol diri seseorang mempengaruhi tendensi untuk melakukan kecurangan akademik; kehadiran tekanan situasional berpengaruh terhadap tendensi untuk melakukan kecurangan akademik; tidak terdapat hubungan antara kontrol diri dan tekanan situasional terhadap tendensi untuk melakukan kecurangan akademik.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46860789","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

MERDEKA BELAJAR IN ACCOUNTING EDUCATION STUDENT PERSPECTIVE Merdeka belajar在会计教育中的学生视角

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-07-25 DOI: 10.25273/jap.v11i1.12524

Elana Era Yusdita, Elly Astuti, Tika Panjawiyati, Lina Nuryani

{"title":"MERDEKA BELAJAR IN ACCOUNTING EDUCATION STUDENT PERSPECTIVE","authors":"Elana Era Yusdita, Elly Astuti, Tika Panjawiyati, Lina Nuryani","doi":"10.25273/jap.v11i1.12524","DOIUrl":"https://doi.org/10.25273/jap.v11i1.12524","url":null,"abstract":"ABSTRACTMBKM is a policy that frees students to synchronize learning activities with their needs in a rapidly changing future. This study was conducted to determine whether the MBKM program implemented was on the perception of independent learning for the students involved. Researchers used phenomenology with data collection techniques through interviews, observations, and documentaries. The results showed that in entrepreneurial activities, students felt free to learn because they had the experience of starting a business from scratch. Teaching assistant participants feel free because they can practice their courage to speak in public and experience developing modules. Research participants benefit from research and development knowledge and have the opportunity to create LKPD. Industrial apprentices are not independent because they are not fully involved in partner operational activities.ABSTRAKMBKM merupakan kebijakan yang membebaskan mahasiswa untuk melakukan sinkronisasi kegiatan pembelajaran dengan kebutuhannya dalam menyongsong masa depan yang berubah dengan cepat. Penelitian ini dilakukan untuk mengetahui apakah program MBKM yang diimplementasikan sesuai dengan persepsi merdeka belajar bagi mahasiswa yang terlibat. Peneliti menggunakan fenomenologi dengan teknik pengumpulan data melalui wawancara, observasi, serta dokumentasi. Hasil penelitian menunjukkan bahwa pada aktivitas kewirausahaan mahasiswa merasa telah merdeka belajar karena mendapat pengalaman merintis usaha dari nol. Peserta asistensi mengajar merasa merdeka karena dapat melatih keberanian berbicara di depan umum sekaligus berpengalaman membuat modul. Peserta penelitian mendapat manfaat pengetahuan penelitian pengembangan dan berkesempatan membuat LKPD. Peserta magang industri belum merasa merdeka karena tidak terlibat secara penuh dalam kegiatan operasional mitra.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43986488","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

OPTIMIZATION OF PROBLEM-SOLVING SKILLS THROUGH THE APPLICATION OF CREATIVE PROBLEM-SOLVING MODELS ASSISTED BY ACCOUNTING CARDS 通过应用创造性的解决问题的模式，在会计卡的辅助下优化解决问题的能力

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-07-25 DOI: 10.25273/jap.v11i1.7213

S. Sumaryati, M. Muhtar, Rizky Yuniar Sururi

{"title":"OPTIMIZATION OF PROBLEM-SOLVING SKILLS THROUGH THE APPLICATION OF CREATIVE PROBLEM-SOLVING MODELS ASSISTED BY ACCOUNTING CARDS","authors":"S. Sumaryati, M. Muhtar, Rizky Yuniar Sururi","doi":"10.25273/jap.v11i1.7213","DOIUrl":"https://doi.org/10.25273/jap.v11i1.7213","url":null,"abstract":"ABSTRACTAccording to the national education paradigm of the 21st century, the goal of accounting learning emphasizes the ownership of skills needed in the 21st century, including problem-solving skills. The Creative Problem Solving (CPS) learning model was chosen to improve learners' ability to solve a problem with structured steps so that learners will be accustomed to honing problem-solving skills. This is a classroom action research carried out in two cycles: planning, action, observation, and reflection. The research subjects were 33 students of class X Accounting 3 SMK N 3 Surakarta. The data collection techniques are tests, observations, interviews, and documentation. Techniques for testing the validity of data using source triangulation. The results showed an increase in problem-solving ability from the medium category in first cycle to the high category in second cycle.ABSTRAKTujuan pembelajaran akuntansi menurut paradigma pendidikan nasional abad 21 menekankan pada kepemilikan keterampilan yang dibutuhkan pada abad 21, diantaranya kemampuan memecahkan masalah. Model pembelajaran Creative Problem Solving (CPS) dipilih untuk meningkatkan kemampuan peserta didik dalam menyelesaikan suatu masalah dengan langkah-langkah yang terstruktur, sehingga peserta didik akan terbiasa untuk mengasah keterampilan pemecahan masalah. Penelitian ini merupakan penelitian tindakan kelas (PTK) yang dilaksanakan dua siklus dengan tiap siklus terdiri dari perencanaan, tindakan, observasi dan refleksi. Subjek penelitian adalah 33 peserta didik kelas X Akuntansi 3 SMK N 3 Surakarta. Teknik pengumpulan data yang digunakan adalah tes, observasi, wawancara dan dokumentasi. Teknik untuk menguji keabsahan data menggunakan triangulasi sumber. Hasil penelitian menunjukkan terdapat peningkatan kemampuan pemecahan masalah dari kategori sedang pada siklus pertama meningkat menjadi kategori tinggi pada siklus kedua.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46769006","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

CREATING HARMONY AND SUSTAINABILITY THROUGH RAMPAK NAONG BRINGEN KORONG - BASED MANAGEMENT CONTROL SYSTEM 通过兰百侬为基础的管理控制体系，创造和谐与可持续发展

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-04-30 DOI: 10.25273/jap.v11i1.10322

Bonnie Soeherman, Sharon Leonata Itam

{"title":"CREATING HARMONY AND SUSTAINABILITY THROUGH RAMPAK NAONG BRINGEN KORONG - BASED MANAGEMENT CONTROL SYSTEM","authors":"Bonnie Soeherman, Sharon Leonata Itam","doi":"10.25273/jap.v11i1.10322","DOIUrl":"https://doi.org/10.25273/jap.v11i1.10322","url":null,"abstract":"ABSTRACTThis research aims to empirically see how leaders' role in creating tone as a form of culture-based Management Control System. This study uses a qualitative interpretive approach to obtain a holistic picture of a unique phenomenon, the story of the tobacco trading business in Bondowoso, which Madurese workers dominate. Business practice is thick with the value of \"Rampak Naong Bringen Korong\" as an alternative spirit of SPM based on local wisdom. The results of this study seek to build a conceptual framework for MCS based on local wisdom \"Rampak Naong Bringen Korong\" which is abstracted from various empirical field findings expected to maintain balance, accountability, business order, and sustainability.ABSTRAKPenelitian ini bertujuan untuk melihat secara empiris bagaimana peran pemimpin dalam menciptakan tone sebagai salah satu bentuk dari Sistem Pengendalian Manajemen berbasis budaya. Penelitian ini menggunakan pendekatan kualitatif interpretif untuk mendapatkan gambaran holistik tentang sebuah fenomena unik, kisah usaha dagang tembakau di Bondowoso yang didominasi oleh pekerja suku Madura. Praktik bisnis yang kental dengan nilai “Rampak Naong Bringen Korong” sebagai spirit alternatif SPM berbasis kearifan lokal. Hasil dari penelitian ini berusaha membangun sebuah kerangka konseptual SPM berbasis kearifan lokal “Rampak Naong Bringen Korong” yang disarikan dari berbagai temuan empiris lapangan yang diharapkan akan menjaga keseimbangan, akuntabilitas, keteraturan bisnis dan sustainability. ","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49072718","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

THE EFFECT OF RISK DISCLOSURE AND INVESTORS' ATTENTION ON IPOs INITIAL RETURN OF INDONESIAN COMPANIES 风险披露与投资者关注对印尼公司IPO初始收益的影响

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-04-30 DOI: 10.25273/jap.v11i1.7126

Rr.Sri Handayani, Puspita Handayani

{"title":"THE EFFECT OF RISK DISCLOSURE AND INVESTORS' ATTENTION ON IPOs INITIAL RETURN OF INDONESIAN COMPANIES","authors":"Rr.Sri Handayani, Puspita Handayani","doi":"10.25273/jap.v11i1.7126","DOIUrl":"https://doi.org/10.25273/jap.v11i1.7126","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46766995","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

ACCOUNTING CURRICULUM EVALUATION IN IMPLEMENTATION MERDEKA BELAJAR - KAMPUS MERDEKA 实施中的会计课程评估

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-04-29 DOI: 10.25273/jap.v11i1.9880

A. D. Satiti, Falikhatun Falikhatun

{"title":"ACCOUNTING CURRICULUM EVALUATION IN IMPLEMENTATION MERDEKA BELAJAR - KAMPUS MERDEKA","authors":"A. D. Satiti, Falikhatun Falikhatun","doi":"10.25273/jap.v11i1.9880","DOIUrl":"https://doi.org/10.25273/jap.v11i1.9880","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44417380","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: 4

THE INFLUENCE OF PERFORMANCE, AGE, AND NATIONALITY ON THE MARKET VALUE OF FOOTBALL PLAYERS 成绩、年龄、国籍对足球运动员市场价值的影响

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2022-04-29 DOI: 10.25273/jap.v11i1.8422

Loggar Bhilawa, Ryanaldi Fahriansyah

{"title":"THE INFLUENCE OF PERFORMANCE, AGE, AND NATIONALITY ON THE MARKET VALUE OF FOOTBALL PLAYERS","authors":"Loggar Bhilawa, Ryanaldi Fahriansyah","doi":"10.25273/jap.v11i1.8422","DOIUrl":"https://doi.org/10.25273/jap.v11i1.8422","url":null,"abstract":"ABSTRACTThis research aims to investigate the influence of performance, age, and nationality on the market value of football players. The population in this research is the professional football players that play in Indonesian League 1 competition in the 2019 season. Data obtained from the official website that publishes the football players' prices in the transfer market in the world is transfermarkt.co.uk. The purposive random sampling method obtained samples from as many as 234 professional football players from 18 clubs. This research used a quantitative approach. The results of this research show that the performance has a positive effect on the market value of football players because the market value of the players reflects the performance of the players themselves. At the same time, age also harms the market value of soccer players because age affects the performance of football players. Nationality has a positive effect on the market value of football players because nationality influences the quality and ability of football players. In this research, we show that players with good performance are more interested in many clubs at a young age, so these players have a high market value.ABSTRAKTujuan penelitian ini untuk menguji pengaruh performance, umur, dan nationality terhadap market value pemain sepakbola. Populasi adalah pemain sepakbola professional yang bermain di Liga 1 Indonesia musim 2019. Data diperoleh dari situs transfermarkt.co.uk. Berdasarkan metode purposive random sampling, sampel yang diperoleh sebanyak 234 pemain pada 18 klub. Penelitian ini menggunakan metode pendekatan kuantitatif. Hasil penelitian ini menunjukkan performance berpengaruh positif terhadap market value pemain sepakbola, sedangkan umur berpengaruh negatif terhadap market value pemain sepakbola, dan nationality berpengaruh positif terhadap market value pemain sepakbola. Penelitian ini menunjukkan bahwa pemain dengan performance yang baik dan umur yang masih muda lebih diminati oleh banyak klub sehingga pemain tersebut memiliki nilai pasar yang tinggi.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46198650","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}

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