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Assets: Jurnal Akuntansi dan Pendidikan
ISSN 2302-6251 · Universitas PGRI Madiun · 183 artikel di indeks
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Artikel Jurnal
MINOR TRUTH OF GIRL MATH ON MENTAL ACCOUNTING PERSPECTIVE
ABSTRACT The "Girl Math" trend has become widespread and viral, seemingly supporting the idea that women tend to be impulsive when shopping. This research discusses the phenomenon in the context of mental accounting. This research aims to construct a conceptual model of girl math from the mental…
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Artikel Jurnal
VOLATILITY ANALYSIS USING THE EGARCH METHOD: CASE STUDY OF BBCA, BMRI, BRIS
ABSTRACT This study aimed to test the volatility model of BBCA and BMRI stocks on the IDX. The research problem is whether there is an influence of BBCA and LQ45 volatility on BMRI and vice versa. The study also tested whether BRIS's volatility was influenced by its majority shareholder, BMRI. The…
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Artikel Jurnal
AN IN-DEPTH ANALYSIS OF HOW CAR, CREDIT RISK, AND LIQUIDITY AFFECT PROFITABILITY
ABSTRACT This study examines the impact of credit risk, liquidity, and capital adequacy level (CAR) on profitability in the Indonesian banking sector while accounting for bank size moderation. The results of a linear regression study of panel data using annual financial report data from banks…
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Artikel Jurnal
ACCURATE ONLINE E-MODULE IN COMPUTER ACCOUNTING COURSE
ABSTRACT This study aims to develop valid, effective, accurate online e-module teaching materials as an alternative solution to the problem of limited resources for accurate online computer-based subject learning in the accounting field. This research and development utilized the 5-stage ADDIE…
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Artikel Jurnal
THE ADOPTION OF THE HEXAGON THEORY IN MAINTAINING THE FAIRNESS AND INTEGRITY OF FINANCIAL STATEMENTS
ABSTRACT This study evaluates how the fraud hexagon theory can affect the fairness and integrity of financial statements in state-owned enterprises (SOEs). This study uses the Systematic Literature Review (SLR) method by linking the main elements in the fraud hexagon theory and mapping the various…
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Artikel Jurnal
EDUCATION, POLITICAL CONNECTIONS, AND FIRM PERFORMANCE: EVIDENCE FROM GROWTH TRIANGLE COUNTRIES
ABSTRACT This research aims to understand better how education influences overall company performance in the "growth triangle" nations of Malaysia, Thailand, and Indonesia and how it fosters favorable political relations. Furthermore, we investigate how education contributes to the effectiveness of…
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Artikel Jurnal
THE ROLE OF CAPITAL STRUCTURE AND INNOVATION IN INFLUENCE COMPANY VALUE
ABSTRACT This research aims to investigate the effect of capital structure and innovation on firm value in infrastructure companies, non-consumer cycles, consumer cycles, raw materials, and health in Indonesia. The sample used purposive sampling to achieve this goal and got 105 firm-years from…
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Artikel Jurnal
MEASUREMENT OF INTEREST RATE AND PERIOD USING LOGARITHM EQUATIONS: A STUDY OF TIME VALUE OF MONEY
ABSTRACT The primary aim of this study is to illustrate how logarithmic calculation and equation can effectively replace traditional table usage and interpolation techniques in time value of money calculations. It proposes the application of algorithmic computation to calculate the interest rate…
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Artikel Jurnal
ESG DISCLOSURE TO FINANCIAL PERFORMANCE WITH STOCK PRICE VOLATILITY AS A MODERATION VARIABLE
ABSTRACT This research aims to determine the moderating effect of stock price volatility on ESG Disclosure to Financial Performance. Disclosures made by companies, both financial and non-financial disclosures, are certainly an important indicator in assessing and evaluating company performance. The…
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Artikel Jurnal
EVOLVING OF ACCURATE ONLINE PURCHASING MODULE TO IMPROVE STUDENTS' LEARNING OUTCOMES
ABSTRACT The objectives of this research are (1) the procedure for developing an Accurate Online purchasing module, (2) the quality level of the Accurate Online purchasing module, and (3) the level of effectiveness of the Accurate Online purchasing module. The method used for research and…
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Artikel Jurnal
MODEL ADOPTION BLENDED LEARNING: A STUDENT-CENTRIC EVALUATION IN ACCOUNTING EDUCATION
ABSTRACT This study aims to develop a conceptual model of the behavioral interest of accounting students in adopting blended learning by combining the technology acceptance model and the theory of planned behavior, along with validating explanatory variables such as perceived usefulness, perceived…
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Artikel Jurnal
DEVELOPMENT OF “ALIN GESIT” LEARNING MEDIA FOR COMPUTER ACCOUNTING SUBJECT
ABSTRACT This research aimed to evaluate the feasibility of "Alin Gesit," a Google Sites-based learning media for online accounting computer courses. Using the ADDIE method, we analyzed student and teacher needs, designed and developed the media, and assessed it through expert evaluations and…
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Artikel Jurnal
MILITARY-CONNECTED BOARDS AND FINANCIAL DISTRESS RISK: THE MODERATING ROLE OF SUSTAINABILITY REPORT DISCLOSURE
ABSTRACT This study utilizes rent-seeking and legitimacy theories to investigate the impact of military-connected boards and sustainability report disclosure on financial distress risk. This study's main subject is the non-financial public firms indexed by the Global Reporting Initiative (GRI) and…
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Artikel Jurnal
EXPERIMENTAL STUDY ON ACCOUNTING STUDENTS: PERSUASION ELABORATION MODEL IN ETHICAL DECISION LEARNING
ABSTRACT This research aims to test students' understanding of fraud cases using the persuasion elaboration model, namely the influence of argument framing, source credibility, and emotional condition on the decision to reveal fraud. This research method uses a 2x2x2 online laboratory experiment…
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Artikel Jurnal
CLOUD COMPUTING WEB-BASED LMS: INTERACTIVE LEARNING MEDIA TO ENHANCE STUDENTS' ACCOUNTING PARTICIPATION AND SKILLS
ABSTRACT The need for more competitiveness among high school students can be attributed to the dearth of interactive learning media. This study aims to assess the efficacy of integrating LMS-based Cloud Computing Web Media with a scientific approach to enhance student engagement and accounting…
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Artikel Jurnal
THE INFLUENCE OF INTERNATIONALITY AND LOCATION ON DISCLOSURE OF INTELLECTUAL CAPITAL: A STUDIES IN HIGHER EDUCATION
ABSTRACT The research examines the effect of internationality and location on intellectual capital disclosure on the official website. The research method uses a quantitative approach with a total sample of 85 State Universities registered with UniRank 2021. Data analysis techniques use multiple…
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Artikel Jurnal
HUMAN INTELLECTUAL CAPITAL, AGE OF DIRECTORS, AND FINANCIAL DISTRESS OF SERVICE COMPANIES
ABSTRACT This study investigates the influence of human intellectual capital and the age of directors on financial distress in service companies listed in the Indonesia Stock Exchange (IDX) year 2014-2021. We employ purposive sampling method to select the sample used in this study. Furthermore, we…
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Artikel Jurnal
INSTAGRAM AND ITS ROLE AS A SOCIAL ENTERPRISE TRANSPARENCY MEDIA IN INDONESIA
ABSTRACT This study identifies the role of Instagram as a medium of transparency for three Social Enterprises that operate in the creative sector with empowering women as part of their social mission. This study employs content analysis with the help of NVivo software on various narratives, photos…
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Artikel Jurnal
ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY
ABSTRACT The focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional…