Implementation of PSAK No. 45 at the Education Foundation in Semarang in the Theory of Planned Behavior Perspective

Fariztian, Anies; Wahyudin, Agus; Khafid, Muhammad

doi:10.15294/jeec.v7i2.27567

Jurnal

Implementation of PSAK No. 45 at the Education Foundation in Semarang in the Theory of Planned Behavior Perspective

Journal of Economic Education · Vol. 7 No. 2 (2019) · hlm. 143–151

DOI: 10.15294/jeec.v7i2.27567
ISSN: 2301-7341
Terbit: 2019-01-30
Penerbit: Universitas Negeri Semarang
Bahasa: eng

Abstrak

Implementation of PSAK No. 45 is the standard for preparing financial statements for non-profit organizations. This study aims to determine the implementation of PSAK No. 45 on educational foundations in the city of Semarang by using Theory of Planned Behavior. The results of the study show that the effect of the belief variable on attitudes towards the implementation of PSAK No. 45, subjective norms, perceptions of behavior control, intention to implement PSAK No. 45 is a direct relationship that has a significant effect. the results of research on the intention of implementing PSAK No. 45 has a significant effect on the implementation behavior of PSAK No. 45. Effect of confidence in the implementation behavior of PSAK No. 45, the attitude of implementing PSAK No. 45, subjective norms and perceptions of behavioral control over intention is a direct relationship but the effect is not significant. And the influence of belief through attitudes towards the implementation of PSAK No. 45, perception of behavioral control on the intention to implement PSAK No. 45 which is an indirect relationship has no significant effect. Implementation of PSAK No. 45 is the standard for preparing financial statements for non-profit organizations. This study aims to determine the implementation of PSAK No. 45 on educational foundations in the city of Semarang by using Theory of Planned Behavior. The results of the study show that the effect of the trust variable on attitudes towards the implementation of PSAK No. 45, subjective norms, perceptions of behavior control, intention to implement PSAK No. 45 is a direct relationship that has a significant effect. the results of research on the intention of implementing PSAK No. 45 has a significant effect on the implementation behavior of PSAK No. 45. Effect of confidence in the implementation behavior of PSAK No. 45, the attitude of implementing PSAK No. 45, subjective norms and perceptions of behavioral control over intention is a direct relationship but the effect is not significant. And the influence of trust through attitudes towards the implementation of PSAK No. 45, perception of behavioral control on the intention to implement PSAK No. 45 which is an indirect relationship has no significant effect.

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State University of Semarang
Universitas Media Nusantara Citra
Universitas Yudharta Pasuruan
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Tampilkan sebagai tabel

Rekan penulis	Organisasi	Artikel bersama
Rusdarti Rusdarti	Afiliasi tidak diketahui	6
Amin Pujiati	Afiliasi tidak diketahui	5
Nina Oktarina	Afiliasi tidak diketahui	4
Arief Yulianto	Universitas Media Nusantara Citra	4
Achmad Slamet	Afiliasi tidak diketahui	4
Indah Anisykurlillah	Afiliasi tidak diketahui	2
Linda Agustina	Afiliasi tidak diketahui	2
Bestari Dwi Handayani	Afiliasi tidak diketahui	2
Joko Widodo	Afiliasi tidak diketahui	2
Muhsin Muhsin	Afiliasi tidak diketahui	2
Amir Mahmud	Universitas Yudharta Pasuruan	2
Sandy Arief	Afiliasi tidak diketahui	2
Partono Thomas	Afiliasi tidak diketahui	2
Jarot Tri Bowo Santoso	Afiliasi tidak diketahui	2
Sucihatiningsih Dian Wisika Prajanti	State University of Semarang	2
Ketut Sudarma	Afiliasi tidak diketahui	2
S Martono	Afiliasi tidak diketahui	2
Eko Handoyo	Afiliasi tidak diketahui	2
Zaenuri Zaenuri	State University of Semarang	1
Fathur Rokhman	State University of Semarang	1
Arief Rohman	Afiliasi tidak diketahui	1
Ellianawati Ellianawati	State University of Semarang	1
Decky Avrilianda	State University of Semarang	1
Faricha Putri Alif Via	Afiliasi tidak diketahui	1
Noviana Bekti Lestari	Afiliasi tidak diketahui	1
Riswanda Imawan	Afiliasi tidak diketahui	1
Niswatun Hasanah	Afiliasi tidak diketahui	1
Abiprayasa Kawiswara Weko Hartoyo	Afiliasi tidak diketahui	1
Rida Andriyani	Afiliasi tidak diketahui	1
Eloking Surya Sekar Mahardika	Afiliasi tidak diketahui	1
Imroatus Sholikhah	Afiliasi tidak diketahui	1
Ibrotul Lailatur Rohmah	Afiliasi tidak diketahui	1
Fani Karina	Afiliasi tidak diketahui	1
Tia Pipit Naovila	Afiliasi tidak diketahui	1
Ria Aniktia	Afiliasi tidak diketahui	1
Ajeng Rizka Riadiani	Afiliasi tidak diketahui	1
Rahmat Syarifulloh	Afiliasi tidak diketahui	1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/jeec/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.

Metadata asli (oai_dc)

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	<dc:title xml:lang="en-US">Implementation of PSAK No. 45 at the Education Foundation in Semarang in the Theory of Planned Behavior Perspective</dc:title>
	<dc:creator>Fariztian, Anies</dc:creator>
	<dc:creator>Wahyudin, Agus</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">Implementation of PSAK No. 45 is the standard for preparing financial statements for non-profit organizations. This study aims to determine the implementation of PSAK No. 45 on educational foundations in the city of Semarang by using Theory of Planned Behavior. The results of the study show that the effect of the belief variable on attitudes towards the implementation of PSAK No. 45, subjective norms, perceptions of behavior control, intention to implement PSAK No. 45 is a direct relationship that has a significant effect. the results of research on the intention of implementing PSAK No. 45 has a significant effect on the implementation behavior of PSAK No. 45. Effect of confidence in the implementation behavior of PSAK No. 45, the attitude of implementing PSAK No. 45, subjective norms and perceptions of behavioral control over intention is a direct relationship but the effect is not significant. And the influence of belief through attitudes towards the implementation of PSAK No. 45, perception of behavioral control on the intention to implement PSAK No. 45 which is an indirect relationship has no significant effect.
&amp;nbsp;
Implementation of PSAK No. 45 is the standard for preparing financial statements for non-profit organizations. This study aims to determine the implementation of PSAK No. 45 on educational foundations in the city of Semarang by using Theory of Planned Behavior. The results of the study show that the effect of the trust variable on attitudes towards the implementation of PSAK No. 45, subjective norms, perceptions of behavior control, intention to implement PSAK No. 45 is a direct relationship that has a significant effect. the results of research on the intention of implementing PSAK No. 45 has a significant effect on the implementation behavior of PSAK No. 45. Effect of confidence in the implementation behavior of PSAK No. 45, the attitude of implementing PSAK No. 45, subjective norms and perceptions of behavioral control over intention is a direct relationship but the effect is not significant. And the influence of trust through attitudes towards the implementation of PSAK No. 45, perception of behavioral control on the intention to implement PSAK No. 45 which is an indirect relationship has no significant effect.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-01-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/jeec/article/view/27567</dc:identifier>
	<dc:identifier>10.15294/jeec.v7i2.27567</dc:identifier>
	<dc:source xml:lang="en-US">Journal of Economic Education; Vol 7 No 2 (2018): December 2018; 143 - 151</dc:source>
	<dc:source>2301-7341</dc:source>
	<dc:source>10.15294/jeec.v7i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/jeec/article/view/27567/12519</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Journal of Economic Education</dc:rights>
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