Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.35127
Muhamad Fikri, I. Purnamasari
The aim of this research is to prove how framing bias affects retirement savings decision and how self-control bias affects retirement savings decision in educational staff at the Indonesia University of Education. The research method used in this research is causal with a quantitative approach. This research used a questionnaire to collect primary data. Based on convenience sampling technique, respondents in this research are 296 employees from 34 units in the Indonesia University of Education. Statistical tools used in this research are McNemar’s test and logistic regression analysis. The conclusion of this research is framing bias affect retirement savings decision and self-control bias affect retirement savings decision negatively.
{"title":"Framing Bias and Self-Control Bias in Retirement Savings Decision (Study on Educational Staff in Indonesia University of Education)","authors":"Muhamad Fikri, I. Purnamasari","doi":"10.17509/jpak.v9i2.35127","DOIUrl":"https://doi.org/10.17509/jpak.v9i2.35127","url":null,"abstract":"The aim of this research is to prove how framing bias affects retirement savings decision and how self-control bias affects retirement savings decision in educational staff at the Indonesia University of Education. The research method used in this research is causal with a quantitative approach. This research used a questionnaire to collect primary data. Based on convenience sampling technique, respondents in this research are 296 employees from 34 units in the Indonesia University of Education. Statistical tools used in this research are McNemar’s test and logistic regression analysis. The conclusion of this research is framing bias affect retirement savings decision and self-control bias affect retirement savings decision negatively.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122982008","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}
Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.37514
P. Aulia, Dhyah Setyorini
AbstractThis research aims to determine the influence of (1) Leverage, (2) Media Exposure, (3) Liquidity to Corporate Social Responsibility (CSR) Disclosure in Asia Sustainability Reporting (ASR) award-winning companies. The period used in this study is 9 (nine) years from 2012 to 2020. This research is a associative causality research. The population of this research is taken from ASR award-winning companies organized by NCSR and listed on the Indonesia Stock Exchange (IDX). The samples used in this study were 108 data from 31 companies determined by the purposive sampling method. Data collection techniques with secondary data documentation sourced from the company's website, annual reports, and sustainability reports. Then, the analysis technique used is the multiple linear regression analysis techniques. The results of this study are: (1) Leverage has a significant positive effect on CSR Disclosure. (2) Media Exposure does not affect CSR disclosure. (3) Liquidity positively affects CSR Disclosure.
{"title":"The Influence of Leverage, Media Exposure, and Liquidity on CSR Disclosure (Empirical Study on ASR Award-Winning Companies in 2012-2020)","authors":"P. Aulia, Dhyah Setyorini","doi":"10.17509/jpak.v9i2.37514","DOIUrl":"https://doi.org/10.17509/jpak.v9i2.37514","url":null,"abstract":"AbstractThis research aims to determine the influence of (1) Leverage, (2) Media Exposure, (3) Liquidity to Corporate Social Responsibility (CSR) Disclosure in Asia Sustainability Reporting (ASR) award-winning companies. The period used in this study is 9 (nine) years from 2012 to 2020. This research is a associative causality research. The population of this research is taken from ASR award-winning companies organized by NCSR and listed on the Indonesia Stock Exchange (IDX). The samples used in this study were 108 data from 31 companies determined by the purposive sampling method. Data collection techniques with secondary data documentation sourced from the company's website, annual reports, and sustainability reports. Then, the analysis technique used is the multiple linear regression analysis techniques. The results of this study are: (1) Leverage has a significant positive effect on CSR Disclosure. (2) Media Exposure does not affect CSR disclosure. (3) Liquidity positively affects CSR Disclosure.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"220 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117062287","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}
Pub Date : 2021-07-31DOI: 10.17509/JPAK.V9I2.37509
R. Indrawan, Farhan Ali Wibowo Radite
This study aims to provide empirical evidence of taxpayer awareness and the quality of tax services on taxpayer compliance. The population of this study were all Land and Building Taxpayers in South Cimahi Regency who were registered at the Cimahi City BAPPEDA Office. The research sample is 150 taxpayers who are determined by using the Slovin formula and the data analysis method using the multiple linear regression analysis method. The results showed that partially taxpayer awareness has a positive and significant relationship with taxpayer compliance, while the quality of tax services does not have a significant relationship with taxpayer compliance. Simultaneously, taxpayer awareness and service quality have a positive and significant effect on taxpayer compliance.
{"title":"The Effect of Taxpayer Awareness and Tax Service Quality on PBB Taxpayer Compliance","authors":"R. Indrawan, Farhan Ali Wibowo Radite","doi":"10.17509/JPAK.V9I2.37509","DOIUrl":"https://doi.org/10.17509/JPAK.V9I2.37509","url":null,"abstract":"This study aims to provide empirical evidence of taxpayer awareness and the quality of tax services on taxpayer compliance. The population of this study were all Land and Building Taxpayers in South Cimahi Regency who were registered at the Cimahi City BAPPEDA Office. The research sample is 150 taxpayers who are determined by using the Slovin formula and the data analysis method using the multiple linear regression analysis method. The results showed that partially taxpayer awareness has a positive and significant relationship with taxpayer compliance, while the quality of tax services does not have a significant relationship with taxpayer compliance. Simultaneously, taxpayer awareness and service quality have a positive and significant effect on taxpayer compliance.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124717006","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}
Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.34944
S. Suwatno, I. Waspada, H. Mulyani
Saving behaviour is highly dependent on the surrounding environment. The current behaviour of saving at this time will carry over to their lives in the future. In the era of globalization and technological developments in finance or what is often referred to as financial technology (fintech), it is very difficult for someone to distinguish between needs and wants. This study aims to analyse the factors that influence students' saving behaviour in terms of financial literacy, parental financial education, and self-control. The research method used a quantitative design with an ex post facto approach through path analysis techniques. The research data collection technique used a questionnaire. The population and research sample were students of Vocational High Schools in West Java. Determination of the number of samples using the purposive sampling method. The results showed that financial literacy significantly affected self-control (Sig. ≤ 0.05), financial education from parents significantly affected self-control (Sig. ≤ 0.05), financial literacy significantly affected saving behaviour (Sig. ≤ 0.05), financial education from parents significantly influences saving behaviour (Sig. ≤ 0.05), and self-control significantly influences saving behaviour (Sig. ≤ 0.05). This shows that to form student saving behaviour, financial literacy, self-control, and financial education from parents are needed.
{"title":"Forming Student's Saving Behaviour through Financial Literacy, Parental Financial Education, and Self Control","authors":"S. Suwatno, I. Waspada, H. Mulyani","doi":"10.17509/jpak.v9i2.34944","DOIUrl":"https://doi.org/10.17509/jpak.v9i2.34944","url":null,"abstract":"Saving behaviour is highly dependent on the surrounding environment. The current behaviour of saving at this time will carry over to their lives in the future. In the era of globalization and technological developments in finance or what is often referred to as financial technology (fintech), it is very difficult for someone to distinguish between needs and wants. This study aims to analyse the factors that influence students' saving behaviour in terms of financial literacy, parental financial education, and self-control. The research method used a quantitative design with an ex post facto approach through path analysis techniques. The research data collection technique used a questionnaire. The population and research sample were students of Vocational High Schools in West Java. Determination of the number of samples using the purposive sampling method. The results showed that financial literacy significantly affected self-control (Sig. ≤ 0.05), financial education from parents significantly affected self-control (Sig. ≤ 0.05), financial literacy significantly affected saving behaviour (Sig. ≤ 0.05), financial education from parents significantly influences saving behaviour (Sig. ≤ 0.05), and self-control significantly influences saving behaviour (Sig. ≤ 0.05). This shows that to form student saving behaviour, financial literacy, self-control, and financial education from parents are needed.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"18 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120924755","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}
The Corona Virus (Covid-19) pandemic is still ongoing from the beginning of March until now in Indonesia, seeing this the government immediately issued new policies such as carrying out activities at home for students from Early Childhood Education to Higher Education levels. The government does not recommend face-to-face learning (offline) and is replaced with online learning that can be done at home. This study aims to determine how much influence online learning has on the mental healthy of students majoring in accounting who are studying at the State University of Malang. The author conducted a study entitled "The Effect of Online Learning on Mental Healthy Students of the Accounting Department". This type of research uses a qualitative research type with a phenomenological approach. Using qualitative research in order to obtain accurate information or data in knowing the effect of online learning on students majoring in accounting at the State University of Malang and using data collection techniques through filling out questionnaires through google forms given to accounting students. The results of this study indicate that students during online learning experience difficulties in receiving the material presented and experience stress due to thinking about the workload given so that it is difficult to sleep. Therefore, it is necessary to have self-motivation to be more active in participating in learning even though online, besides being able to manage time better so that the tasks given are quickly completed and no longer a burden.
{"title":"Pengaruh Pembelajaran Daring terhadap Mental Healthy Mahasiswa Jurusan Akuntansi","authors":"Safitri Salsabila, Vandi Andiono Syarif, Ziyan Maulida Rahmah, Primasa Minerva Nagari","doi":"10.17509/jpak.v9i2.35667","DOIUrl":"https://doi.org/10.17509/jpak.v9i2.35667","url":null,"abstract":"The Corona Virus (Covid-19) pandemic is still ongoing from the beginning of March until now in Indonesia, seeing this the government immediately issued new policies such as carrying out activities at home for students from Early Childhood Education to Higher Education levels. The government does not recommend face-to-face learning (offline) and is replaced with online learning that can be done at home. This study aims to determine how much influence online learning has on the mental healthy of students majoring in accounting who are studying at the State University of Malang. The author conducted a study entitled \"The Effect of Online Learning on Mental Healthy Students of the Accounting Department\". This type of research uses a qualitative research type with a phenomenological approach. Using qualitative research in order to obtain accurate information or data in knowing the effect of online learning on students majoring in accounting at the State University of Malang and using data collection techniques through filling out questionnaires through google forms given to accounting students. The results of this study indicate that students during online learning experience difficulties in receiving the material presented and experience stress due to thinking about the workload given so that it is difficult to sleep. Therefore, it is necessary to have self-motivation to be more active in participating in learning even though online, besides being able to manage time better so that the tasks given are quickly completed and no longer a burden.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127702355","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}
Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.36206
Salsabila Kesumaningtyas, Astrie Krisnawati
Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pemilihan investasi. Hal ini dikarenakan dalam pengambilan keputusan investasi dibutuhkan literasi keuangan yang baik agar memperoleh tingkat pengembalian investasi yang maksimal dan terhindar dari penipuan investasi illegal. Kuesioner dibagikan kepada ibu rumah tangga di Kota Bandung sebagai sampel dengan jumlah sebanyak 400 responden. Pengambilan sampel menggunakan teknik non probability sampling dengan pendekatan purposive sampling. Selanjutnya, untuk menguji pengaruh antara Literasi Keuangan terhadap Pemilihan Investasi pada penelitian ini menggunakan analisis regresi linear sederhana, uji t, dan koefisien determinasi. Berdasarkan hasil analisis regresi linier sederhana dan uji-t, dapat disimpulkan bahwa literasi keuangan berpengaruh positif signifikan terhadap pemilihan investasi pada Ibu Rumah Tangga di Kota Bandung. This study aims to determine the effect of financial literacy on investment choices. This is because in taking investment, good financial literacy is needed in order to obtain the maximum investment return and avoid illegal investment fraud. The questionnaires distributed to housewives in Bandung as a sample with a total of 400 respondents. The sampling uses a nonprobability sampling technique with a purposive sampling approach. Furthermore, to examine the effect of Financial Literacy on Investment Selection in this study using simple linear regression analysis, t test, and the coefficient of determination. Based on the results of simple linear regression analysis and t-test, it can be concluded that financial literacy has a significant positive effect on investment choices in housewives in Bandung City.
{"title":"Pengaruh Literasi Keuangan Terhadap Pemilihan Investasi Pada Ibu Rumah Tangga di Kota Bandung","authors":"Salsabila Kesumaningtyas, Astrie Krisnawati","doi":"10.17509/jpak.v9i2.36206","DOIUrl":"https://doi.org/10.17509/jpak.v9i2.36206","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pemilihan investasi. Hal ini dikarenakan dalam pengambilan keputusan investasi dibutuhkan literasi keuangan yang baik agar memperoleh tingkat pengembalian investasi yang maksimal dan terhindar dari penipuan investasi illegal. Kuesioner dibagikan kepada ibu rumah tangga di Kota Bandung sebagai sampel dengan jumlah sebanyak 400 responden. Pengambilan sampel menggunakan teknik non probability sampling dengan pendekatan purposive sampling. Selanjutnya, untuk menguji pengaruh antara Literasi Keuangan terhadap Pemilihan Investasi pada penelitian ini menggunakan analisis regresi linear sederhana, uji t, dan koefisien determinasi. Berdasarkan hasil analisis regresi linier sederhana dan uji-t, dapat disimpulkan bahwa literasi keuangan berpengaruh positif signifikan terhadap pemilihan investasi pada Ibu Rumah Tangga di Kota Bandung. This study aims to determine the effect of financial literacy on investment choices. This is because in taking investment, good financial literacy is needed in order to obtain the maximum investment return and avoid illegal investment fraud. The questionnaires distributed to housewives in Bandung as a sample with a total of 400 respondents. The sampling uses a nonprobability sampling technique with a purposive sampling approach. Furthermore, to examine the effect of Financial Literacy on Investment Selection in this study using simple linear regression analysis, t test, and the coefficient of determination. Based on the results of simple linear regression analysis and t-test, it can be concluded that financial literacy has a significant positive effect on investment choices in housewives in Bandung City.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127337286","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}
Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.37204
Jaka Maulana, M. R. Satria
PSAK 73 merupakan standar akuntansi sewa terbaru yang mulai berlaku tanggal 01 Januari 2020 diadopsi dari IFRS 16. PSAK 73 akan mengarah pada kapitalisasi sebagian besar sewa operasi saat ini oleh lessee. Penulis menganalisis dampak standar akuntansi sewa terbaru pada laporan keuangan perusahaan dengan menggunakan metodelogi kapitalisasi kontruktif sewa yang sebelumnya sudah digunakan oleh penelitian sebelumnya Imhoff dkk (1991) PSAK yang kemudian sudah di modernisasi oleh Öztürk Meryem dan Sercemeli (2016) . Tujuan dari penelitian ini adalah untuk menguji laporan posisi keuangan lessee perusahaan setelah transisi ke standar pelaporan keuangan baru PSAK 73 yang akan berdampak pada perubahan rasio keuangan. Hasil studi menunjukkan bahwa jika sewa operasi di neraca akan menyebabkan peningkatan pada aset dan liabilitas serta penurunan pada ekuitas, akibatnya terdapat rasio yang mengalami dampaknya seperti peningkatan dalam rasio solvabilitas DAR dan penurunan rasio profitabilitas ROE.
{"title":"Analisis Dampak Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019","authors":"Jaka Maulana, M. R. Satria","doi":"10.17509/jpak.v9i2.37204","DOIUrl":"https://doi.org/10.17509/jpak.v9i2.37204","url":null,"abstract":"PSAK 73 merupakan standar akuntansi sewa terbaru yang mulai berlaku tanggal 01 Januari 2020 diadopsi dari IFRS 16. PSAK 73 akan mengarah pada kapitalisasi sebagian besar sewa operasi saat ini oleh lessee. Penulis menganalisis dampak standar akuntansi sewa terbaru pada laporan keuangan perusahaan dengan menggunakan metodelogi kapitalisasi kontruktif sewa yang sebelumnya sudah digunakan oleh penelitian sebelumnya Imhoff dkk (1991) PSAK yang kemudian sudah di modernisasi oleh Öztürk Meryem dan Sercemeli (2016) . Tujuan dari penelitian ini adalah untuk menguji laporan posisi keuangan lessee perusahaan setelah transisi ke standar pelaporan keuangan baru PSAK 73 yang akan berdampak pada perubahan rasio keuangan. Hasil studi menunjukkan bahwa jika sewa operasi di neraca akan menyebabkan peningkatan pada aset dan liabilitas serta penurunan pada ekuitas, akibatnya terdapat rasio yang mengalami dampaknya seperti peningkatan dalam rasio solvabilitas DAR dan penurunan rasio profitabilitas ROE.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121575107","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}
Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.37489
Muhyi Muhyi, Suratno Suratno
AbstractConsumer goods industry in Indonesia in 2015-2019 showed indications decline of PBV Values, this indicates has been a decline in shareholder confidence in managerial performance, one of which is due to management practicing fraudulent financial reporting (FFR). This study aims to investigate the effect of FFR on managerial performance and how it affects after being moderated by GCG. Second is to investigate and test the elements of the pentagon fraud that affect FFR. This research a purposive sampling technique using the WarpPLS-7.0 application with 175 sample. The results show that the initial FFR has a positive and significant effect on the PBV value, while GCG is not able to moderate the effect of FFR on the PBV value. Second, show that the variables of pressure, opportunity, rationalization and arrogance are proven to have an effect on FFR. While the competence variable was not proven to have an effect on FFR.Keywords: Fraudulent Financial Reporting; Good Corporate Governance; Managerial Perform; PBV; Pentagon Fraud. AbstrakIndustri consumer goods di Indonesia tahun 2015-2019 memperlihatkan indikasi penurunan nilai PBV, hal tersebut mengindikasikan telah terjadi penurunan kepercayaan pemegang saham terhadap kinerja manajerial salah satunya disebabkan manajemen melakukan praktik fraudulent financial reporting. Penelitian ini bertujuan untuk menginvestigasi dan menguji pengaruh fraudulent financial reporting terhadap kinerja manajerial serta bagaimana pengaruhnya setelah dimoderasi oleh GCG. Tujuan kedua, menginvestigasi dan menguji elemen-elemen pentagon fraud berpengaruh terhadap fraudulent financial reporting. Penelitian ini dilakukan dengan teknik purposive sampling dengan menggunakan aplikasi WarpPLS-7.0 dengan jumlah 175 sampel. Hasil pengujian regresi 1 menunjukan bahwa fraudulent financial reporting diawal berpengaruh positif dan signifikan terhadap nilai PBV, sedangkan GCG tidak mampu memoderasi pengaruh FFR terhadap nilai PBV. Hasil pengujian regresi 2 menunjukan bahwa variabel pressure, opportunity, rationalization dan arrogance terbukti berpengaruh terhadap fraudulent financial reporting. Sedangkan variabel competence tidak terbukti berpengaruh terhadap fraudulent financial reporting.Kata Kunci: Fraudulent Financial Reporting; Good Corporate Governance; Kinerja Manajerial; Pentagon Fraud; PBV.
摘要2015-2019年印尼消费品行业显示出PBV值下降的迹象，这表明股东对管理层绩效的信心下降，其中一个原因是管理层实行虚假财务报告(FFR)。本研究旨在探讨FFR对管理绩效的影响，以及被GCG调节后的影响机制。其次是调查和测试五角大楼欺诈中影响FFR的因素。本研究利用WarpPLS-7.0应用程序对175个样本进行有目的采样。结果表明，初始FFR对PBV值有显著的正向影响，而GCG不能调节FFR对PBV值的影响。其次，表明压力、机会、合理化和傲慢等变量对FFR有影响。而能力变量并未被证明对FFR有影响。关键词:虚假财务报告;良好的公司管治;管理执行;PBV;五角大楼的欺诈 . [摘要]工业消费品印度尼西亚tahun 2015-2019年成员，但menginkasikan telah terjadi penurunan keperayaan pemegang saham terhadap kinerja管理，salah satunya disebabkan管理，melakukan praktik虚假财务报告。Penelitian ini bertujuan untuk mengas调查dan menguji pengaruh虚假财务报告，该报告由kinerja management serta bagaimana pengaruhnya setelah dimoderasi oleh GCG负责。图juan kedua，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹，孟家驹Penelitian ini dilakukan dengan teknik目的取样dengan menggunakan应用WarpPLS-7.0 dengan jumlah 175样品。Hasil企鹅回归1 menunjukan bahwa欺诈性财务报告diawal berpengaruh positive dan signikan terhadap nilai PBV, sedangkan GCG tidak mampu memoderasi pengaruh FFR terhadap nilai PBV。压力、机会、合理化、傲慢、虚假财务报告。Sedangkan的可变能力可以防止虚假财务报告。Kata Kunci:虚假财务报告;良好的公司管治;Kinerja Manajerial;五角大楼的欺诈;PBV。
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Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.31285
Luky Patricia Widianingsih
AbstractThis article is motivated by the awareness that education must give freedom to learners in the process of producing and reproducing knowledge through the learning process. Realizing that education can bring changes to social realities, the educational paradigm must be changed to lead to an innovative learning culture. Therefore, this paper provides inspiration from the thoughts of an educational philosopher, namely Paulo Freire. The focus is on how Paulo Freire's thoughts can be useful for developing accounting education and scholarship as an alternative to critical paradigms. Relevant literature review is used as a research approach to describe ideas of thought. Dialogic education will encourage the realization of emancipatory and transformative goals. This article can have at least two implications. First, accounting can be understood more broadly in the perspective used to see the social reality of accounting where a critical approach can be an alternative that strengthens the contribution of accounting as an active science. Second, to achieve the first goal, the conventional approach used for knowledge transfer must also be transformed into a liberating dialogical approach to give learners the courage to be more innovative and creative in seeing their social reality.Keywords: accounting education, critical accounting, dialogic education, Paulo Freire's thoughts AbstrakArtikel ini dilatarbelakangi oleh kesadaran bahwa pendidikan harus memberikan kebebasan kepada peserta didik dalam proses produksi dan reproduksi pengetahuan melalui proses pembelajaran. Menyadari bahwa pendidikan dapat membawa perubahan pada realitas sosial, maka pendekatan pendidikan konvensional tidak dapat lagi dijalankan. Paradigma pendidikan harus diubah untuk mengarah pada budaya belajar yang inovatif. Oleh karena itu, tulisan ini bertujuan untuk menyajikan pendekatan alternatif dalam pendidikan akuntansi yang terinspirasi dari pemikiran seorang filsuf pendidikan, yaitu Paulo Freire. Fokus artikel ini adalah bagaimana pemikiran-pemikiran Paulo Freire dapat bermanfaat untuk mengembangkan pendidikan dan keilmuan akuntansi sebagai alternatif dari paradigma kritis. Tinjauan pustaka yang relevan digunakan sebagai metode untuk mendeskripsikan ide-ide pemikiran. Pendidikan dialogis akan mendorong terwujudnya tujuan emansipatoris dan transformatif. Artikel ini setidaknya dapat memiliki dua implikasi. Pertama, akuntansi dapat dipahami secara lebih luas dalam perspektif yang digunakan untuk melihat realitas sosial akuntansi dimana pendekatan kritis dapat menjadi salah satu alternatif yang memperkuat kontribusi akuntansi sebagai ilmu yang aktif. Kedua, untuk mencapai tujuan pertama, pendekatan konvensional yang digunakan untuk transfer ilmu juga harus diubah menjadi pendekatan dialogis nan membebaskan untuk memberikan keberanian kepada pembelajar agar lebih inovatif dan kreatif dalam memandang realitas sosialnya.Kata Kunci: pendidikan akuntansi, akuntansi kritis, pendidikan
摘要教育必须给予学习者在学习过程中生产和再生产知识的自由，这一意识促使了本文的产生。认识到教育可以改变社会现实，必须改变教育范式，从而形成创新的学习文化。因此，本文从教育哲学家保罗·弗莱雷的思想中得到启发。重点是保罗·弗莱雷的思想如何有助于发展会计教育和学术，作为批判范式的替代方案。相关文献综述是一种描述思想观念的研究方法。对话教育将鼓励实现解放和变革的目标。这篇文章至少有两个含义。首先，从看待会计的社会现实的角度来看，会计可以得到更广泛的理解，其中关键方法可以成为加强会计作为一门活跃科学的贡献的另一种选择。其次，为了实现第一个目标，用于知识转移的传统方法也必须转变为一种解放的对话方法，以使学习者有勇气在看到他们的社会现实时更具创新性和创造性。关键词:会计教育，批判会计，对话教育，保罗·弗雷雷思想摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:文章摘要:Menyadari bahwa pendidikan dapat membawa perubahan pada realitas social, maka pendekatan pendidikan konvensiontiak dapat lagi dijalankan。范例:范例，范例，范例，范例，范例，范例Oleh karena, tuisan ini bertujuan untuk menyajikan pendekatan alternatiatiam pendidikan akuntansi yang terinspirasi dari pemikiran seorang filsudidikan, yitu Paulo Freire。保罗·弗雷特(paul Freire)，他的父亲，他的父亲，他的父亲，他的父亲，他的父亲，他的父亲，他的父亲，他的父亲，他的父亲，他的父亲，他的父亲。天马行空，天马行空，天马行空，天马行空，天马行空。双边对话可以促进双边关系的发展，也可以促进双边关系的发展和变革。Artikel ini settidaknya dapat memoriliki dua implikasi。Pertama, akuntansi dapat dipahami secara lebih luas dalam perspekif, akununakan untuk, meliha, realitas social, akuntansi dimana pendekatan kritis, akuntansi menjadi salah, satu, alternatifyang成员，akuntansi kontribusi akuntansi sebagai ilmu yang aktif。在此，我要向大家介绍一下，我要向大家介绍一下，我要向大家介绍一下，我要向大家介绍一下，我要向大家介绍一下，我要向大家介绍一下，我要向大家介绍一下，我要向大家介绍一下。Kata Kunci: pendidikan akuntansi, akuntansi kritis, pendidikan dialogue, pemikeran - pemikeran Paulo Freire
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Pub Date : 2021-07-31DOI: 10.17509/jpak.v9i2.36884
Arief Pratama
This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.
{"title":"Indonesia's SME Tax Regulations: How We Can Improve Them?","authors":"Arief Pratama","doi":"10.17509/jpak.v9i2.36884","DOIUrl":"https://doi.org/10.17509/jpak.v9i2.36884","url":null,"abstract":"This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130564294","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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