Jurnal Pendidikan Akuntansi dan Keuangan
Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include [1] Education include : Accounting Education, Financing Education, Accounting Learning Model, Entrepreneur in Accounting, Accounting Learning Media [2] Accounting Science include : Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, [3] Banking and Finance.
Articles
189 Documents
<![CDATA[Role of School Leadership to Improve School Quality Through Hidden Curriculum ]]>
<![CDATA[Mulyani, Heni]]>;
<![CDATA[Tanuatmodjo, Heraeni]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.29245
<![CDATA[AbstractThis study aims to explore the leadership role of school principals in maintaining and developing a hidden curriculum to improve school quality. The research was conducted in schools in the city of Bandung using a survey method. Data collection techniques used an open questionnaire. The results showed that the key to the success of school principals in achieving the objectives of the hidden curriculum refers to two aspects: (a) related to the character of school principals which can be seen in the integrity of female principals, leadership styles, managerial abilities of principals and competence of school principals related to the determinants of the success of the hidden curriculum which includes the authority of the school principal, the role of teachers in overseeing the implementation of the hidden curriculum, support from parents and school autonomy. Hidden curriculum that is formed the school character will improve the quality of the school.]]>
<![CDATA[Pengaruh Rasa Percaya Terhadap Budgetary Slack ]]>
<![CDATA[Adi, Patria Prasetio]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.24925
<![CDATA[The aim of this study is to provide comprehensive solution to manager so that they can minimize budgetary slack through informal control. Deductive approach is use in this research. We make survey to 65 employees of Indonesian Government enterprises, who prepare and approve budgets. Quantitative data analysis is completed by simple regression in order to examine the hypotheses. The result showed that there is a negative correlation between trust and budgetary slack.]]>
<![CDATA[Desentralisasi Fiskal Dan Tingkat Kemandirian Daerah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2015-2019 ]]>
<![CDATA[Hardiana, R. Dian]]>;
<![CDATA[Tanuatmodjo, Heraeni]]>;
<![CDATA[Kurniati, Fitrina]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v8i2.25757
<![CDATA[This study aims to determine the performance of decentralization through Regional Sufficiency in regency/cities in West Java in 2015-2019. Fiscal decentralization gives local governments the authority to manage their own finances within the framework of legislative regulation. The research method used is descriptive, with the object of regency/city research in West Java Province in 2015-2019, the data used were sourced from secondary data released by BPS. The results of the study show that the performance of the implementation of fiscal decentralization indicated by the degree of fiscal autonomy, the ratio of dependency and the ratio of independence is still quite low, although there is an increase in the category of each indicator towards a better direction. Suggestions from the results of the study are that local governments need to increase the capacity of fiscal decentralization through increasing sources of new PAD revenue through innovations such as the development of BUMD, optimization of tax collection and local user fees through intensification and extensification.]]>
<![CDATA[Maturity, Bond Rating And Debt To Equity Ratio Effect On Yield To Maturity ]]>
<![CDATA[Siregar, Ifan Wicaksana]]>;
<![CDATA[Suci Pratiwi, Indah]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v8i2.24504
<![CDATA[This study aims to examine the effect of maturity, bond rating, and debt to equity ratio on yield to maturity. The object of this research is corporate bonds listed on the Indonesia Stock Exchange with the period from 2014-2018. The research sample was selected using purposive sampling. This study uses multiple linear regression analysis techniques. The results showed maturity and debt to equity had no effect on yield to maturity, while bond ratings had a negative effect on yield to maturity. The results of this study prove that bond rating information is useful for investors in determining which bonds to buy. The results of this study provide information that investors do not acquire maturity and debt to equity the primary factors in determining bonds. However, it is expected that investors will use debt to equity as additional consideration for investing in bonds.]]>
<![CDATA[Faktor – Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Jurusan Akuntansi (Studi Kasus Pada Mahasiswa Baru Di Jurusan Akuntansi Perguruan Tinggi Kota Cimahi) ]]>
<![CDATA[Mardiani, Rika]]>;
<![CDATA[Lhutfi, Iqbal]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.30083
<![CDATA[This study was conducted to find out why many students choose to continue their studies in the Accounting Department because currently in Indonesia the Accountant Profession is facing major challenges in the form of implementing several accounting standards and international auditing standards that are applied following current developments in the world. In this study, we will look at what factors affect student interest in choosing a major in Accounting, the factors to be studied are social influence, perceptions of the profession, expectations of an accountant's career with control variables, namely gender and age. The population of this study were new students in the Cimahi City College Accounting major in 2019 with 134 research respondents, the study used an explanatory research method. Data analysis using logistic regression method. The purpose of this research is to look at the characteristics of students majoring in Accounting and also the reasons behind the choice of majors which are expected to add input to the Accounting department regarding the concepts and perceptions of students at the beginning of their studies so that they can guide their students in the coming semester. Based on the results of data processing, the results of this study show that students choose to study Accounting because students have high career expectations in the Accounting Department, they especially expect high salaries and also wide job opportunities when they graduate. ]]>
<![CDATA[Effect of Due Professional Care, Competence and Auditor Experience on Audit Quality ]]>
<![CDATA[Suhendra, Angeline Revany]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.25138
<![CDATA[This study aims to find out the influence of due professional care, competence, and experience on the quality of audits, survey at the Public Accounting Firm in Bandung. The design of this research uses descriptive and verifikative methods using primary data. The samples used in this study amounted to 10 KAP companies. Sampling techniques are determined using purposive sampling method. The analytical method used in this study was the Multiple Linear Regression Method using the IBM SPSS Statistics25 program. Based on the results of the study, showing that the variables due professional care, competence and experience affect the quality of audits, public accounting firms can further improve the due professional care, competence, and experience of auditors in producing audit reports that are better, transparent, and can be used by interested parties. ]]>
<![CDATA[Analysis of the Effect of Business Diversification and Derivative Disclosures on Tax Avoidance in Manufacturing Companies Listed on IDX ]]>
<![CDATA[Utama, Denny]]>;
<![CDATA[Lindrianasari, Lindrianasari]]>;
<![CDATA[Syaipudin, Usep]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v8i2.25983
<![CDATA[One of the obstacles to accelerating national development is the existence of tax evasion activities or what is commonly referred to as tax avoidance. It is estimated that there are 110 trillion rupees each year, the figure for tax evasion. Most are business entities, around 80%, the rest are individual taxpayers. This study aims to examine the effect of diversification of activities and disclosure of derivative transactions on tax evasion activities. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018, with a sample of 92 companies. The data analysis method for this study used multiple linear regression. The results prove that corporate diversification as measured by the hirschman-herfindhl index has no effect on tax avoidance activity. Meanwhile, the derivative transaction disclosure variable as measured by the disclosure score has an effect on tax avoidance activities.]]>
<![CDATA[Apakah Financial Leverage dan Kepemilikan Institusional Mempengaruhi Tindakan Perataan Laba? ]]>
<![CDATA[Lestari, Dwi Indah]]>;
<![CDATA[Aprilia, Dhea]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v8i2.24588
<![CDATA[This study aims to determine the effect of financial leverage and institutional ownership upon income smoothing. We hope that this research can contribute to filling the research gap because the previous researches show an inconsistent result. This research is conducted in manufacturing companies in Indonesia Stock Exchange from 2016-2018. We are using secondary data in a form of audited financial report that can be accessed in www.idx.co.id. Quantitative method is applied as a method of this research, with a total sample of 246 units. The result shows that, partially, financial leverage has no effect on income smoothing and institutional ownership has a negative impact on income smoothing. While simultaneously, financial leverage and institutional ownership affect income smoothing.]]>
<![CDATA[Desain Kinerja Pegawai Keuangan ]]>
<![CDATA[Setiawan, Yana]]>;
<![CDATA[Supriatna, Nono]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.30644
<![CDATA[AbstractThe problem in this study is related to the low performance of financial employees which is described by the low absorption power so that it has an impact on performance achievements and organizational sustainability. The purpose of this study is to describe and analyze the performance design of financial employees that analyzes accounting information systems on financial performance. The results of the research are (1) the accounting information system is included in the effective category with the user satisfaction factor which gives the most dominant contribution; (2) the financial Staff Performance is in the high category with the task performance factor giving the most dominant contribution; (3) The accounting information system has a positive and significant effect on the performance of financial employees]]>
<![CDATA[Pengaruh Literasi Keuangan Terhadap Pemilihan Investasi Pada Ibu Rumah Tangga di Kota Bandung ]]>
<![CDATA[Kesumaningtyas, Salsabila]]>;
<![CDATA[Krisnawati, Astrie]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i2.36206
<![CDATA[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.]]>
