Pembentukan Karakter Mahasiswa Berbasis Filosofi Makna Akuntansi

Currently, the learning and teaching of accounting is focused on transfering knowledge and skills, but less values. This study aims to explore the accounting meaning philosophies which can be used in formating student characters. An interpretive analysis in this study is used to find a new perspective on the object studied. This study discussed five accounting meaning philosophies, which are accounting is a visionary art, accounting is a continuous process, accounting means an optimal service, accounting means a total responsibility, and accounting means a maintained balance

Faktor Pembentuk Persepsi Mahasiswa Pendidikan Akuntansi Angkatan 2011 dan 2012 dalam Memilih Bidang Keahlian Khusus Pendidikan Akuntansi Fakultas Keguruan dan Ilmu Pendidikan Universitas Sebelas Maret

The objective of research is about to study the factors of creating student perception (experience, feeling, cognitive, motivation, attention, perception object, and environment) in choosing BKK of Accounting Education. This study is categorized into explanation research type with quantitative approach. The population of research was the 2011 and 2012 generations of accounting education students consisting 134 students. The hypothesis testing was conducted a simple regression analysis. The conclusion of this research is the seven variables had significant value less than 0.05, so that it could be stated that the seven factors (experience, feeling, cognitive, motivation, attention, perception object, and environment) affected positively is the creation of student perception in making decision concerning the preference of Accounting Education BKK. Out of seven variables, the one with strongest effect was motivation factor

Analisis Faktor-Faktor Kesulitan Belajar Akuntansi Perusahaan Jasa Mahasiswa Program Studi Pendidikan Akuntansi Angkatan 2016 Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Surakarta

The purpose of this research to determine what are the factors that affect the difficulty of studying accounting services company students of student education courses accounting force 2016 Teacher Faculty and Science Education University Muhammadiyah Surakarta. This type of research is qualitative with ethnographic approach. The object of this study is the Accounting Study Program of University of Muhammadiyah Surakarta. The subject of the study is the student of Accounting Education Study Program class of 2016. The data collection in this research was obtained by interview and documentation. Test the validity of data in research this is using credibility test through source triangulation. The results of this study indicate that the factors of difficulty among others: (1) Internal factors, including interest, motivation, talent, and independence (2) External factors, including family factors and environmental factors

ROLE OF REGIONAL HEAD OF STATE’S ATTITUDES IN IMPLEMENTATION OF FINANCE POLICY ABOUT THE GOVERNMENT ACCOUNTING STANDARDS IN INDONESIA

ndonesian state financial policies have undergone major changes since the release the Law on State Finance package in 2003 and 2004 as well as the Law on Local Government Package of 2004. The legislation has been set up clearly financial management with a transparent and accountable as well as the financial management in the region from President to the Regional Head. This implies a stronger role of the Regional Head in implementing the financial policy in the local government. The financial policy communication to local governments are often disruption whereby the policy is not communicated clearly and consistently. This study is a single case study for examining the phenomenon in which the object of research is the Semarang City Government as the only one that has been implemented government accounting standards accrual-based policy. In adequately of the financial policy’s communication about implementation of government accounting standards accrual-based policy from the central government to the local government can be overcome by the attitude of the Regional Head avoiding uncertainty (uncertainty avoidance) and has a vision for the future (confucian dynamism) so to encourage the attitude of the staff at the local government and also encourage the emergence of support from external parties to support the implementation of the financial policy of the country

Разработка информационной системы учета и анализа процесса реализации электронного обучения в ЮТИ ТПУ

Исследуется возможность автоматизации процесса учёта и анализа электронного обучения в ЮТИ. The object of the study is the automation of the process of accounting and analysis of elearning at the institute

PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENERAPAN PSAK 71 PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

On July 26, 2017, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) issued a new financial standard that refers to the International Financial Reporting Standard (IFRS) 9, namely PSAK 71 on Financial Instruments. With the existence of PSAK 71, banks are required to make larger CKPN compared to those that initially used PSAK 55. The CKPN will affect financial performance such as BOPO, CAR, NPL, ROE, ROA. The purpose of this study was to conduct a comparative test of financial performance before and after the implementation of PSAK 71. This research is a quantitative study with non-probability sampling technique. The object of research is public companies in the banking sub-sector listed on the Indonesia Stock Exchange that have been listed from 2017 to 2022. The results showed that only CAR and ROE experienced changes, while BOPO, NPL and ROA did not experience changes after the implementation of PSAK 71

Evaluasi Kesiapan Pemerintah Daerah dalam Menerapkan Peraturan Pemerintah No. 71 Tahun 2010 (Studi Kasus pada Dinas Pekerjaan Umum Kabupaten Minahasa Utara)

Changes in financial governance of the Republic of Indonesia has always been done by the government to increase the quality of management, financial accountability and transparency of the country to the fullest. This is evidenced by the issuance of government accounting standards based on Government Regulation 71 of 2010 on the application of accrual-based government accounting standards. Government Regulation No. 71 of 2010 which confirms that the adoption of accrual accounting is implemented at the latest by 2015. This would require careful preparation so that the implementation of accrual accounting can be done well. The object of this research is Department Of Public Works In North Minahasa District. Data analysis methods used in this study is a qualitative method. From the research, explained that Department Of Public Works In North Minahasa District is ready to accrual-based SAP implementation