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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Jurnal Pendidikan Akuntansi (JPAK) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura JURNAL AKUNTANSI UNIVERSITAS JEMBER JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Pendidikan Ekonomi & Bisnis Jurnal Riset Pendidikan Ekonomi Akuntabel : Jurnal Ekonomi dan Keuangan EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Supply Chain Management EDUKATIF : JURNAL ILMU PENDIDIKAN JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Karinov Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Industri Kreatif dan Kewirausahaan International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) JURNAL PENDIDIKAN IPS Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Abimanyu: Journal of Community Engagement Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamika Pendidikan Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan
Eko Wahjudi
Universitas Negeri Surabaya
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Pengaruh Profesionalisme Guru, Penggunaan Media Daring, Dan Keaktifan Siswa Terhadap Kepuasan Belajar Siswa Jurusan AKL SMK IPIEMS Surabaya Nabila Nur Izza; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p66-77

Abstract

Researchers carried out research in order to identify and test the variables of teacher professionalism, use of online media, and student activity on student satisfaction in the AKL major of SMK IPIEMS Surabaya, either partially or simultaneously. This type of research is quantitative. Data was collected using a questionnaire method and multiple linear regression data analysis techniques using IBM SPSS v.25. Based on the research that has been done, the results obtained are: (i) teacher professionalism with a sig. 0.980>0.05 has no effect on learning satisfaction, (ii) the use of online media with a sig value. 0.000 <0.05 has an influence on learning satisfaction, (iii) student activity with a sig. 0.134>0.05 had no effect on learning satisfaction, and (iv) teacher professionalism, use of online media, and student activity with a sig. 0.000 <0.05 and R2 of 0.177 have a simultaneous effect of 17.7% on student learning satisfaction.
Penerapan Model Pembelajaran Problem Based Learning (PBL) untuk Meningkatkan Hasil Belajar Peserta Didik pada Materi Menganalisis Simpanan Dana Deposito Kelas X Perbankan Syariah SMKN 2 Mojokerto Ika Miftahurrohmah; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p21-28

Abstract

The purpose of this study is to improve the learning outcomes of students by analyzing whether the teacher has implemented the PBL learning model properly, analyzing the study results of students through the PBL learning model, and analyzing the students' responses after the application of the PBL learning model. This study was classified as a classroom action research (PTK) type. CAR is a type of research where the main cause of the problem was in the classroom and can be felt directly by the teacher. Classroom Action Research which focused on classroom conditions is a methoud used in ths study using a model design from Kemmis Mc Taggart. The subjects of this research consisted of 33 pupils from class X Islamic Banking 1 in the 2018/2019 academic year. The findings of this study on the application of the PBL learning model on deposit material obtained a score of 71% in cycle I and 90% in cycle II, the achievement of student learning outcomes has increased with classical completeness obtained by 72% in cycle I and 90% in cycle II, and student responses show results Very good response with a score of 76.75% in cycle I and 83.75% in cycle II.
Dapatkah Efikasi Diri Memediasi Pengaruh Kompetensi Kejuruan Terhadap Kesiapan Kerja Siswa di Bidang Akuntansi ? Ananda Gilang Ismoyo; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p198-210

Abstract

The purpose of this research is to prove the role of self-efficacy as a mediator between vocational competence and work readiness in grade 12 students of SMKN Mojoagung in the 2022/2023 academic year. This type of research is explanatory with a quantitative approach. Primary data collection in this research uses a questionnaire. Processing and analysis of data in this research using SEM-PLS analysis. The results of this research indicate that vocational competence cannot directly influence work readiness, self-efficacy can directly influence work readiness, self-efficacy is directly influenced by vocational competence, self-efficacy can be a mediating variable between vocational competence and work readiness in class 12 AKL students at SMKN Mojoagung for the academic year 2022/2023. In this research self-efficacy acts as a full mediation. For further researchers, it is hoped that they can expand the sample in one district or wider to strengthen the research findings , increase the variables studied such as family support, career maturity and time, and can be add the test for instrument development.
Pengaruh Pengetahuan Pajak dan Motivasi Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kesadaran Wajib Pajak sebagai Variabel Mediasi (Studi Empiris pada KPP Pratama Sidoarjo Utara) Leony Nasharani; Eko Wahjudi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.2769

Abstract

Penelitian disusun untuk menganalisis pengaruh pengetahuan pajak dan motivasi wajib pajak terhadap kepatuhan wajib pajak orang pribadi dengan kesadaran wajib pajak sebagai variabel mediasi. Jenis penelitian ini adalah kuantitatif dengan pendekatan eksplanatori. Pengumpulan data dilakukan dengan metode kuesioner. Pengambilan sampel dilakukan dengan metode incidental sampling. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Sidoarjo Utara sebanyak 100 responden. Pengolahan dan analisis data dilakukan menggunakan analisis SEM-PLS dengan software WrapPLS versi 7. Hasil penelitian ini adalah pengetahun pajak tidak berpengaruh terhadap kepatuhan wajib pajak, motivasi wajib pajak tidak berpangeruh terhadap kepatuhan wajib pajak, pengetahuan pajak berpengaruh terhadap kesadaran wajib pajak, motivasi wajib pajak berpengaruh terhadap kesadaran wajib pajak, kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, kesadaran wajib pajak mampu memediasi pengaruh pengetahuan pajak terhadap kepatuhan wajib pajak, dan kesadaran wajib pajak mampu memediasi pengaruh motivasi wajib pajak terhadap kepatuhan wajib pajak.
Pengaruh Rasio Likuiditas, Aktivitas, Profitabilitas Dan Kepemilikan Institusional Terhadap Kebijakan Dividen Perusahaan Subsektor Farmasi Di Bursa Efek Indonesia Rayhanatuzzahra Rayhanatuzzahra; Eko Wahjudi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2771

Abstract

Penelitian dilakukan untuk mengindikasikan pengaruh rasio keuangan dan presentase kepemilikan institusional mempengaruhi kebijakan dividen pada perusahaan subsektor farmasi di Bursa Efek Indonesia (BEI). Pengukuran kebijakan dividen dilakukan menggunakan Dividend Payout Ratio (DPR), yang menggambarkan persentase laba yang dilunasi sebagai dividen kepada pemegang saham. Metode penelitian yang diaplikasikan adalah metode kuantitatif, dengan penggunaan data sekunder yang diperoleh dari laporan tahunan perusahaan dalam periode 2017-2021. Teknik sampling yang digunakan adalah purposive sampling, dimana peneliti memilih 9 perusahaan dari total 12 perusahaan yang sesuai kriteria penelitian. Metode analisis yang digunakan adalah regresi linear berganda. Peneliti menganalisis keterkaitan antara rasio likuiditas (current ratio), aktivitas (total assets turnover), profitabilitas (return on assets), dan kepemilikan institusional dengan DPR. Pengujian hipotesis parsial menggunakan uji t, hasil penelitian menunjukkan bahwa current ratio, total assets turnover, dan kepemilikan institusional tidak mempengaruhi DPR. Return on assets terbukti mempengaruhi DPR. Variabel independen tersebut sebesar 41,2% berkontribusi terhadap DPR. Berdasarkan hasil penelitian analisis deskriptif perusahaan dengan kode KLBF dan SIDO bisa dijadikan pertimbangan bagi investor karena dividen yang dibagikan cenderung stabil. Hasil penelitian ini berlaku untuk periode dan sampel yang digunakan dalam penelitian tersebut, dapat berbeda jika diterapkan pada periode atau sampel yang berbeda. Selain itu, perlu dilakukan penelitian lanjutan dengan melibatkan faktor lain yang mungkin dipengaruhi kebijakan dividen pada perusahaan subsektor farmasi di Bursa Efek Indonesia.
PERAN FINANCIAL LITERACY SEBAGAI PEMEDIASI PENGARUH FINANCIAL EXPERIENCE DAN FINANCIAL ATTITUDE TERHADAP MANAJEMEN KEUANGAN PRIBADI MAHASISWA UNESA Saputri, Setiani Indah; Wahjudi, Eko
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 4 No. 1 (2023): November
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v4i1.4879

Abstract

Tahun 2023 World Bank memprediksi akan terjadi resesi ekonomi secara global. Dalam menghadapi resesi ekonomi, setiap orang harus memiliki bekal yang cukup terkait manajemen keuangan. Namun, masyarakat Indonesia saat ini cenderung memiliki pola hidup konsumtif yang akan mengarahkan pada manajemen keuangan yang buruk. Hal ini dapat dilihat dari hasil survei Bank Indonesia yang menyatakan konsumsi Maret 2022 sebesar 74,4% lebih besar dibandingkan tingkat menabung sebesar 15,9%. Penelitian ini bertujuan untuk mengetahui peran financial literacy sebagai pemediasi pengaruh financial experience dan financial attitude terhadap manajemen keuangan pribadi. Populasi penelitian ini adalah mahasiswa prodi pendidikan akuntansi Unesa. Teknik sampel yang digunakan adalah purposive sampling, dengan total sampel sebanyak 116 mahasiswa. Teknik analisis yang digunakan adalah SEM-PLS dengan model mediasi menggunakan software WarpPLS 8.0. Hasil penelitian menunjukkan financial literacy mampu berperan sebagai pemediasi pengaruh financial experience dan financial attitude terhadap manajemen keuangan pribadi mahasiswa Prodi Pendidikan Unesa
The Effect of Firm Size, Leverage, Liquidity and Profitability on Firm Value (Empirical Study on Food and Beverage Subsector Manufacturing Companies Listed on the IDX for the 2018 – 2021 period): (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Tercatat di BEI Periode 2018 – 2021) Ramadhani, Birohmatika Nagatrahing; Wahjudi, Eko
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1896

Abstract

The purpose of this study is to evaluate and ascertain the impact of firm size, leverage, liquidity, and profitability on firm value in enterprises in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). Frim size is measured using the Natural Logarithm of Total Assets (LN), leverage using the Debt to Assets Ratio (DAR), liquidity using the Current Ratio (CR), profitability using the Return On Assets (ROA) ratio, and firm value using the Price Book Value (PBV). Quantitative research is the method employed. All food and beverage companies registered on the Indonesia Stock Exchange (IDX) comprise the study's population, with an observation period running from 2018 - 2021. The sampling technique used was the purposive sampling method, so that 21 food and beverage companies were obtained that met the predetermined criteria with a total of 84 data samples used. The data source used is secondary data in the form of annual financial reports obtained from www.idx.co.id. The analytical methods used are multiple linear regression analysis, analysis of the coefficient of determination (R2 ), F statistical test, T statistical test using the SPSS application. The research results show that (1) firm size, leverage, liquidity have no effect on firm value, (2) profitability has an effect on firm value, (3) firm size, leverage, liquidity and profitability simultaneously have an effect on firm value
Pelatihan Multimedia Interaktif Berbasis Web Bagi Guru MGMP Akuntansi di Jawa Timur Rohayati, Suci; Widayati, Irin; Wahjudi, Eko; Pratiwi, Vivi; Rafsanjani, Mohamad Arief
Jurnal KARINOV Vol 5, No 3 (2022): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i3p157

Abstract

Kebijakan pelaksanaan pembelajaran daring selama pandemic Covid-19 memaksa guru untuk memanfaatkan teknologi dalam aktivitas belajar mengajar.  Akan tetapi, masih banyak guru yang mengalami kesulitan, terutama dalam menyiapkan bahan ajar interaktif berbasis web yang mudah di akses oleh siswa. Tujuan kegiatan pelatihan ini untuk meningkatkan pengetahuan dan keterampilan guru dalam pembuatan bahan ajar interaktif berbasis web (google sites). Metode pelaksanaan kegiatan ini adalah sosialisasi, pelatihan, dan pendampingan secara langsung dalam pembuatan bahan ajar interaktif berbasis web. Kegiatan ini dilaksanakan pada 40 guru yang tergabung dalam MGMP Akuntansi Provinsi Jawa Timur selama dua hari dengan format daring dan luring. Kegiatan ini mendapat respon positif dari peserta pelatihan. Selain itu, hasil evaluasi juga menunjukkan bahwa kegiatan ini mampu secara efektif meningkatkan pengetahuan dan keterampilan guru dalam memanfaatkan google sites sebagai media pembuatan bahan ajar interaktif. Kata kunci—Pelatihan, Media interaktif berbasis web, Google sites, Guru. Abstract The online learning policy during the covid-19 pandemic forced teachers to use technology in teaching and learning activities. However, many teachers face challenges, such as preparing interactive web-based teaching materials. This training aims to improve teachers’ knowledge and skills in making interactive web-based teaching materials using google-sites. The methods are socialization, training, and direct assistance in preparing web-based interactive teaching materials. This training was carried out on 40 teachers, members of the accounting teachers association (MGMP) in East Java Province, for two days with online and offline formats. This training received a positive response from the participants. In addition, the results show the training improved teachers’ knowledge and skills in utilizing google sites as an interactive teaching material effectively. Keywords—Training, Interactive media, Web-based, Google-sites, Teacher.
Studi Deskriptif Kesiapan Kerja, Kompetensi Kejuruan, dan Efikasi Diri Siswa SMK Jurusan AKL Pasca Pandemi Covid-19 Ismoyo, Ananda Gilang; Wahjudi, Eko
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 3 No. 2 (2023): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v3i2.1917

Abstract

Following the Covid-19 pandemic, the competition in Indonesia has become more stringent. The workforce continues to grow, but the number of existing jobs is not yet able to accommodate it. So strategies are needed to face job competition, and in support of job preparedness competence and self-efficiency is required. The purpose of this research is to provide an overview of the conditions of preparedness for work, professional competence and self-efficiency of AKL students that vary in the period after the pandemic in one of the SMK as the research material for achieving the objectives of the establishment of SMK in general and the purpose of the educational unit in particular. This research method uses descriptive quantitative methods with research subjects of students of class XII SMKN Mojoagung major Accounting and Finance Institute of the academic year 2022/2023. The sample size is obtained from the Slovin formula of 105 students.with the technique of sampling using purposive sampler. Data is obtained from a likert scale questionnaire that is scattered and analyzed descriptively for its modular values and then classified according to the categories of each variable. The results of the research obtained that student work readiness in the ready category, professional competence in the good category, and self-efficiency in the high category. Further research is expected to explain the influence or causality relationship of the variables of work readiness, professional competence, and self-efficiency. For AKL SMKN Mojoagung, the results of this research can be used as a reference and evaluation material in order to maintain and enhance the potential of its students.
Analisis Determinasi Pemanfaatan Accurate Online dengan Menggunakan Model UTAUT Silvi Febri Widiyawati; Eko Wahjudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.429

Abstract

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.
Co-Authors Agung Listiadi Ahmad Herman Aillin Syandianingrum Aini, Devi Nur Aminah Sri Rahayu Amirul Arif Ananda Gilang Ismoyo ANGGRAENI AISTIASIH ARIEF DAVIS BAGUS S Arman Shah Abdullah Aulia, Revalina Bahtiar, Moh. Danang Budiono Budiono Cahya Tri Amirtha Agsania Della Dwi Rahayu Divayulia, Sastian Enny Wijaya Ericka Berliani Putri Esa Puspa Arini Farid, Muhammad Miftah FENTI FITRIA ASVIFAH FIONA PUTRI ANDRIANI Han Tantri Hardini Ianaturodiah Ianaturodiah Ianaturodiah, Ianaturodiah Ika Miftahurrohmah IKA SARI CAHYANTI Irin Widayati Irwan Adimas Ganda Saputra Ismoyo, Ananda Gilang Kanza Amira Ramadhany Kiky Saputri Anggraeni Kurnia, Amanda Dwi Lailatus Sholikha Leony Nasharani LUQMAN HAKIM Luqman Hakim Mareta Nurrindar Masrotin masrotin Md fauzi Ahmad Mita Melinda Mohd Nasrun Mohd Nawi Muhimmatul Aliyah Nabila Nur Izza Nadia Virany Khusnul Khotimah Ni Nyoman Alit Triani Nor Aida Abdul Rahman Pramitha, Devanda Arly Pratiwi, Vivi Rafsanjani, Mohamad Arief Rahmadhany, Wahyu Alliyah Ramadhani, Birohmatika Nagatrahing Ranny Setya Rizkita Rayhanatuzzahra Rayhanatuzzahra Retnosari, Dyah Silvian RIDA ANNISA RAMADHANI RIZA YONISA KURNIAWAN Rochmawati Rochmawati Rosana Mu'amala Rossy Yudistira Saiful Anwar Sapto Wibowo Saputri, Setiani Indah Savira Sarah Tifani SEPTYANI PRATIWI Shafeeka Fadlikh Zamri Silvi Febri Widiyawati SRI APRILIANI ARUM SARI Suci Rohayati Susanti Susanti Syaharani Ain Tsabit Tri Andayani Vina Kurnia Sari Violeni Qurata Ayuni Vivi Pratiwi Wahyu Alliyah Rahmadhany WINDA ASTUTIK WIWIN WIDIAWATI Yuli Fatma Salsabila YUNIA VITA Yunus