Assets Jurnal Akuntansi dan Pendidikan最新文献

{"title":"ONLINE LEARNING EFFECTIVENESS: THROUGH DIGITAL LITERACY AND TEACHER’S PROFESSIONAL COMPETENCE","authors":"Lu’luul Mukaromah, Cipto Wardoyo","doi":"10.25273/jap.v11i1.10810","DOIUrl":"https://doi.org/10.25273/jap.v11i1.10810","url":null,"abstract":"<p class=\"JurnalASSETSABSTRAK\"><strong>ABSTRACT</strong></p><p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This study aims to measure and analyze the effect of digital literacy and teachers' professional competence on the effectiveness of online learning. This research is quantitative research with a quantitative explanatory approach using a questionnaire. The research sample was 190 students of 11th-grade Financial Accounting using the purposive sampling technique. The data analysis used is multiple linear regression. The results showed that (1) digital literacy had a positive effect on the effectiveness of online learning, and (2) teachers' professional competence had a positive effect on the effectiveness of online learning. Teachers can use the findings in this study to increase the effectiveness of online learning. Teachers must master the material of learning and utilize technology to provide interactive online learning. Interactive online learning will help students improve problem-solving skills, critical thinking abilities, and adaptability.</span></span></p><p> </p><p class=\"JurnalASSETSABSTRAK\"><strong><em>ABSTRAK</em></strong><em></em></p><p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><em>Penelitian ini bertujuan untuk mengukur dan menganalisis pengaruh literasi digital dan kompetensi profesional guru terhadap efektivitas pembelajaran daring. Penelitian ini penelitian kuantitatif dengan pendekatan eksplanatif menggunakan kuesioner. Pengambilan sampel menggunakan teknik purposive sampling sejumlah 190 siswa kelas XI Akuntansi Keuangan dan Lembaga. Analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) literasi digital berpengaruh positif terhadap efektivitas pembelajaran daring, dan (2) kompetensi profesional guru berpengaruh positif terhadap efektivitas pembelajaran daring. Temuan dalam penelitian ini dapat digunakan oleh guru dalam upaya meningkatkan efektivitas pembelajaran daring dimana guru harus mampu menguasai materi secara menyeluruh dan memanfaatkan teknologi untuk menyediakan pembelajaran daring yang nyaman dan interaktif. Pembelajaran daring yang interaktif akan membantu siswa memiliki keterampilan pemecahan masalah, kemampuan berpikir kritis, dan kemampuan beradaptasi di kalangan siswa.</em><br /></span></span></p>","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42672254","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}

{"title":"IMPROVING THE STUDENTS’ PERFORMANCE FROM THE EXPECTATION AND QUALITY OF LEARNING","authors":"K. Khusaini, A. Mulya","doi":"10.25273/jap.v10i2.8634","DOIUrl":"https://doi.org/10.25273/jap.v10i2.8634","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45445528","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}

{"title":"FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION","authors":"I. R. Bawono, Aan Kanivia, O. Rusmana","doi":"10.25273/jap.v10i2.7024","DOIUrl":"https://doi.org/10.25273/jap.v10i2.7024","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45373881","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}

{"title":"THE EFFECT OF FINANCIAL LITERACY AND PERSONALITY TOWARDS STUDENTS’ FINANCIAL MANAGEMENT ABILITY","authors":"Nur Fitrah Ramadhani Liesfi, S. Suranto","doi":"10.25273/jap.v10i2.6048","DOIUrl":"https://doi.org/10.25273/jap.v10i2.6048","url":null,"abstract":"<p class=\"JurnalASSETSABSTRAK\"><strong>ABSTRACT</strong></p><p>This 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.</p><p class=\"JurnalASSETSABSTRAK\"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian 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.</em></p>","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49247886","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}

{"title":"THE EFFECT OF BEHAVIORAL AND PERFORMANCE ASPECTS OF EDUCATOR ACCOUNTANTS ON THE ACCOUNTING STUDENTS’ COMPETENCE","authors":"D. Kurnia","doi":"10.25273/jap.v10i2.6037","DOIUrl":"https://doi.org/10.25273/jap.v10i2.6037","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43290867","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}

{"title":"FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES","authors":"Anik Mega Cahyani, E. Nuraina, F. Styaningrum","doi":"10.25273/jap.v10i2.5401","DOIUrl":"https://doi.org/10.25273/jap.v10i2.5401","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46752600","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}

{"title":"EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA","authors":"Muhammad Chairul Amri, Y. Aryani","doi":"10.25273/jap.v10i2.8982","DOIUrl":"https://doi.org/10.25273/jap.v10i2.8982","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42431440","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}

{"title":"DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER","authors":"Alfriadi Dwi Atmoko","doi":"10.25273/jap.v10i2.5105","DOIUrl":"https://doi.org/10.25273/jap.v10i2.5105","url":null,"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.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41901253","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}

{"title":"EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES","authors":"Erlangga Suryarahman, Huda Trihatmoko","doi":"10.25273/jap.v10i1.5984","DOIUrl":"https://doi.org/10.25273/jap.v10i1.5984","url":null,"abstract":"ABSTRACTThis study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46943944","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}

{"title":"ANALYSIS OF FINANCIAL MANAGEMENT OF PEOPLE’S STORES (TOKO MILIK RAKYAT/ TOMIRA)","authors":"Zulfatun Ruscitasari, Siti Mubiroh","doi":"10.25273/jap.v10i1.5443","DOIUrl":"https://doi.org/10.25273/jap.v10i1.5443","url":null,"abstract":"ABSTRACTThis study aims to determine the financial management in Tomira from planning, recording, reporting, and controlling. This study is expected to help Tomira manage finances to be more effective and efficient in order to improve the regional economy. It used a qualitative descriptive approach. The data were collected from interviews and documents. Then, the data were analyzed analytically. The results show that Tomira has implemented financial management quite well, but it still needs improvement in the planning, recording, and reporting aspects. Meanwhile, the budget use and control run quite well.ABSTRAKPenelitian ini bertujuan untuk mengetahui penerapan pengelolaan keuangan di Tomira dari mulai perencanaan, pencatatan, pelaporan hingga pengendalian. Penelitian ini diharapkan dapat membantu Tomira dalam mengelola keuangan agar lebih efektif dan efisien, sehingga dapat meningkatkan perekonomian daerah. Alat analisis yang digunakan untuk menganalisis hasil wawancara yaitu analisis tematik. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif deskriptif. Penelitian ini menggunakan teknik wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Tomira telah melakukan penerapan pengelolaan keuangan dengan cukup baik. Namun masih harus ditingkatkan dalam aspek perencanaan, pencatatan dan pelaporan. Sedangkan dari sisi penggunaan anggaran dan pengendalian telah berjalan dengan cukup baik.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45044044","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}