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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) · pp. 143–151

DOI
10.15294/jeec.v7i2.27567
ISSN
2301-7341
Published
2019-01-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

40 authors · 93 co-authorship links · 2 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Media Nusantara Citra
  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rusdarti RusdartiAffiliation unknown6
Amin PujiatiAffiliation unknown5
Nina OktarinaAffiliation unknown4
Arief YuliantoUniversitas Media Nusantara Citra4
Achmad SlametAffiliation unknown4
Indah AnisykurlillahAffiliation unknown2
Linda AgustinaAffiliation unknown2
Bestari Dwi HandayaniAffiliation unknown2
Joko WidodoAffiliation unknown2
Muhsin MuhsinAffiliation unknown2
Amir MahmudUniversitas Yudharta Pasuruan2
Sandy AriefAffiliation unknown2
Partono ThomasAffiliation unknown2
Jarot Tri Bowo SantosoAffiliation unknown2
Sucihatiningsih Dian Wisika PrajantiState University of Semarang2
Ketut SudarmaAffiliation unknown2
S MartonoAffiliation unknown2
Eko HandoyoAffiliation unknown2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAffiliation unknown1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Riswanda ImawanAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Rida AndriyaniAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Imroatus SholikhahAffiliation unknown1
Ibrotul Lailatur RohmahAffiliation unknown1
Fani KarinaAffiliation unknown1
Tia Pipit NaovilaAffiliation unknown1
Ria AniktiaAffiliation unknown1
Ajeng Rizka RiadianiAffiliation unknown1
Rahmat SyarifullohAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/jeec/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (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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