Business and Accounting Education Journal
BAEJ- Business and Accounting Education Journal adalah jurnal ilmiah dari hasil penelitian dan atau kajian pustaka dalam bidang ilmu Bisnis, kewirausahaan, administrasi perkantoran, Pendidikan Administrasi Perkantoran dan pendidikan akuntansi maupun bidang ilmu akuntansi dengan fokus dan ruang lingkup pembahasan tentang : Bisnis dan Kewirausahaan Manajemen Perkantoran Otomatisasi Perkantoran Pendidikan Administrasi Perkantoran Akuntansi Pendidikan Akuntansi
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160 Documents
<![CDATA[Pengaruh Fraud Diamond Terhadap Kecurangan Akademik Dimoderasi Oleh Religiusitas Mahasiswa Pendidikan Ekonomi Universitas Negeri Semarang ]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 1 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i1.67913
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud diamond terhadap kecurangan akademik dengan religiusitas sebagai variabel moderasi. Populasi pada penelitian ini yaitu mahasiswa Pendidikan Ekonomi Fakultas Ekonomi Universitas Negeri Semarang tahun angkatan 2019 yang berjumlah 348 mahasiswa dan pengambilan sampel berdasarkan rumus Slovin sebanyak 186 mahasiswa. Teknik pengambilan sampel menggunakan proportional random sampling. Teknik pengumpulan data menggunakan kuesioner. Teknik anaisis data menggunakan analisis statistik deskriptif dan moderated regression analysis. Hasil pengujian hipotesis membuktikan tekanan berpengaruh positif signifikan terhadap kecurangan akademik, kesempatan berpengaruh positif signifikan terhadap kecurangan akademik, rasionalisasi tidak berpengaruh pada kecurangan akademik, kemampuan tidak berpengaruh pada kecurangan akademik, religiusitas mampu memperlemah pengaruh tekanan terhadap kecurangan akademik, religiusitas mampu memperlemah pengaruh kesempatan terhadap kecurangan akademik, religiusitas tidak mampu memperlemah pengaruh rasionalisasi terhadap kecurangan akademik, religiusitas tidak mampu memperlemah pengaruh kemampuan terhadap kecurangan akademik. Saran dari penelitian ini adalah mengupayakan untuk memperkecil tekanan, kesempatan, rasionalisasi serta mengarahkan kemampuan atau potensi mahasiswa ke arah yang lebih positif.]]>
<![CDATA[Pengaruh Kemudahan Belanja Online dan Pengendalian Diri terhadap Perilaku Konsumtif ]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 1 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i1.67964
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan belanja online dan pengendalian diri terhadap perilaku konsumtif pada Siswa SMA Negeri 5 Surakarta. Desain penelitian ini adalah deskriptif kuantitatif. Populasi dari penelitian ini sejumlah 706 yang terdiri dari kelas XI dan XII siswa SMA Negeri 5 Surakarta. Teknik pengambilan sampel menggunakan proportionate stratified random sampling dengan sampel sejumlah 256 siswa. Teknik pengumpulan data menggunakan kuesioner dengan skala likert empat poin. Uji validitas menggunakan Pearson Product Moment dan reliabilitas menggunakan Cronbach Alpha. Analisis dilakukan dengan Uji T. Hasil penelitian didapatkan bahwa kemudahan belanja online (0,353) dan pengendalian diri (0,601) tidak memiliki pengaruh terhadap perilaku konsumtif karena kedua variabel menunjukkan nilai Sig > 0,05 dengan koefisien determinasi sebesar 0,04%. Penelitian ini diharapkan dapat memberikan konstribusi pengetahuan mengenai pengaruh kemudahan belanja online dan pengendalian diri terhadap perilaku konsumtif.]]>
<![CDATA[The Effect of Boarding School and Learning Discipline Towards Economic Achievement of MA Al-Mawaddah Students ]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 1 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i1.68213
<![CDATA[This research aims to determine the effect of boarding school and learning discipline on economic achievement of MA Al-Mawaddah students. This research classified as ex-post facto research with quantitative method. The population was students of MA Al-Mawaddah grades X, XI, and XII from social major. The sampling technique was proportionate random sampling with total sample 134 students. Data collection techniques was questionaries and documentation. The documentation taken from Economic grade of end-semester assessment. The validity test used Pearson Product Moment test and the reliability test used Cronbach Alpha test. The hypothesis tested with linear regression test. The results show that boarding school and learning discipline has positive and significant effect on economic achievement, it showed with Fcount>Ftable (15,901>3,06)]]>
<![CDATA[The Efektifitas Model Pembelajaran Flipped Classroom Terhadap Pemahaman Konsep Mata Kuliah Ekonomi Pendidikan Pada Mahasiswa Pendidikan Ekonomi FKIP Universitas Jambi ]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 1 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i1.68214
<![CDATA[The focus of the objectives of this study were to 1) determine the effectiveness of conventional learning models on understanding the concepts of educational economics courses; 2) determine the effectiveness of the Flipped Classroom learning model for understanding the concepts of educational economics courses; 3) find out the comparison of the effectiveness of learning using conventional learning models and Flipped Classroom towards understanding the concepts of educational economics courses in Economics Education students at FKIP Jambi University. The researcher determined that the control class was class R002 with 37 students and the experimental class was class R001 with 39 students. The data analysis technique used is descriptive analysis and Ancova test analysis. Prior to the Ancova test stage, the classical assumption test was carried out first, namely the normality test, uniform homogeneity and linearity. The results of this study are 1) the use of conventional learning models (lectures) is not effective for students' understanding of the learning concepts in educational economics courses, because the average scores obtained by students do not experience a significant increase; 2) the use of the Flipped Classroom learning model is quite effective for students' understanding of the concept of learning in educational economics courses, because the average scores obtained by students have increased quite significantly; and 3) the results of the Tests of Between-Subjects Effects obtained a significance level in the "class" line of 0.000 <0.05 so that it was stated that Ho was rejected and Ha was accepted.]]>
<![CDATA[Pengaruh Pinjaman P2P Terhadap Kredit Perbankan untuk UMKM Dan Non UMKM Saat Pandemi COVID-19 ]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 1 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i1.68223
<![CDATA[Pinjaman P2P telah bertumbuh pesat di Indonesia sehingga kehadiran pinjaman P2P dapat berpotensi sebagai substitusi, komplementer, atau mempengaruhi kinerja kredit perbankan tradisional. Penelitian ini bertujuan untuk menguji pengaruh pinjaman P2P terhadap kredit UMKM dan Non UMKM di masa pandemi COVID-19. Penelitian ini menggunakan regresi panel karena data yang digunakan pada penelitian ini melibatkan data cross section dan time series. Data cross section yang digunakan pada penelitian ini terdiri dari 33 provinsi di Indonesia dan data time series dari penelitian ini yaitu dari bulan Januari-Desember 2021. Hasil dari penelitian ini menunjukkan bahwa pinjaman P2P dan dana pihak ketiga secara signifikan positif mempengaruhi kredit UMKM serta kredit Non UMKM.]]>
<![CDATA[PENGARUH TINGKAT SOSIAL EKONOMI ORANG TUA TERHADAP PENDIDIKAN ANAK ]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 1 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i1.69420
<![CDATA[This study aims to analyze the effect of parents' socioeconomic level (TSE) on children's education in Baru Village, Muaro Jambi Regency. The population in this study were heads of families (KK) in Baru Village, Muaro Jambi Regency, totaling 166 families. Using the Simple Random Sampling sampling technique, the number of samples was 62 families. The data analysis used is multiple linear regression. The results showed that partially and simultaneously the socio-economic level of parents seen from the level of education and income of parents had an effect on children's education in Baru Village, Muaro Jambi Regency.]]>
<![CDATA[Pengaruh Pengenalan Lapangan Persekolahan Daring, Persepsi Profesi Guru, Persepsi Kesejahteraan Guru, Teman Sebaya dan Lingkungan Keluarga terhadap Minat Menjadi Guru ]]>
<![CDATA[Destiya Laelatul Azizah]]>;
<![CDATA[Ahmad Nurkhin]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 2 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i2.56336
<![CDATA[Interest in becoming a teacher is a person's interest in the teaching profession which is indicated by the desire, motivation, and attention of the person that arises based on positive self-reaction and feelings of pleasure. This study aims to analyze and obtain empirical evidence regarding the effect of Online School Field Introduction (PLP), Teacher Profession Perception, Teacher Welfare Perception, Peers and Family Environment on Interest in Becoming a Teacher. The population of this research is the students of the 2018 Accounting Education study program as many as 120 students. Determination of the sample using purposive sampling with the criteria of active students in Accounting Education 2018 who have participated in online PLP and obtained 83 students. The data collection method uses a questionnaire or questionnaire. The data analysis method used descriptive statistical analysis and multiple linear regression analysis using IBM SPSS v24. The results showed that there was an influence of online School Field Introduction (PLP), perceptions of the teaching profession, perceptions of teacher welfare, peers and family environment on the interest in becoming a teacher simultaneously. Then partially there is no effect of the perception of the teaching profession and the perception of teacher welfare on the interest in becoming a teacher in the 2018 UNNES Accounting Education students]]>
<![CDATA[Perlakuan Akuntansi Terhadap Aktiva Tetap dan Penerapan Metode Depresiasi pada PT. Makmur Bintang Plastindo Medan ]]>
<![CDATA[Khairunisa Hanum]]>;
<![CDATA[Arnida Wahyuni Lubis]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.68033
<![CDATA[Perolehan aktiva tetap dapat dilakukan dengan berbagai cara, setiap cara perolehannya mempengaruhi harga perolehannya. Depresiasi atau penyusutan sebagai alokasi sistematis jumlah yang dapat disusutkan dari suatu asset selama masa manfaatnya. Metode penyusutan dilakukan dengan berbagai metode seperti, metode garis lurus, jumlah unit produksi, saldo menurun, dan lain sebagainya. Tujuan penelitian ini adalah mengetahui apakah perlakuan akuntansi terhadap aktiva tetap dan penerapan metode depresiasi yang ada di PT Makmur Bintang Plastindo Medan sudah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.16. Metode penelitian yang digunakan ialah Kualitatif deskriptif. Hasil penelitian menunjukkan bahwa PT Makmur Bintang Plastindo Medan sudah menerapkan akuntansi aktiva tetapnya sesuai dengan PSAK No. 16. PT Makmur Bintang Plastindo menggolongkan aktiva tetapnya menurut masa manfaatnya, perusahaan memperoleh aktiva tetap dengan tiga cara, yaitu pembelian tunai, pembelian kredit dan pembelian secara gabungan, prinsip ini telah sesuai dengan PSAK No. 16. Pengeluaran yang digunakan saat memiliki aset tetap pada PT Makmur Bintang Plastindo adalah Biaya Pemeliharaan, dan Biaya Perbaikan. PT Makmur Bintang Plastindo melakukan pemberhentian dan pelepasan aktiva tetap yaitu dengan cara dijual, dimusnahkan maupun dihibahkan dan dalam hal penyajian aktiva tetap di neraca sebesar nilai buku yaitu harga perolehan dikurangi dengan akumulasi penyusutan. Dalam penyajian aktiva tetap, PT Makmur Bintang Plastindo telah melakukannya sesuai dengan PSAK No.16.]]>
<![CDATA[Pengaruh Motivasi Belajar, Sarana dan Prasarana dan Lingkungan Keluarga terhadap Kemandirian Belajar dengan Efikasi Diri sebagai Variabel Mediasi ]]>
<![CDATA[Anggraini, Shinta Dewi]]>;
<![CDATA[Tusyanah, Tusyanah]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 2 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i2.68896
<![CDATA[The purpose of this study was to examine the influence of learning motivation, facilities and infrastructure, and the family environment on learning independence with self-efficacy as a mediating variable. The type of research used in this research is quantitative. Data was collected by questionnaire and analyzed using SEM-PLS. The population in this study were 134 students majoring in office administration education at UNNES in 2022. The sampling technique uses a saturated sample technique with descriptive analysis and inferential analysis methods. The results showed that of the 7 (seven) hypotheses proposed, there were 2 (two) hypotheses that were rejected and 5 (five) hypotheses accepted, with the following details, learning motivation has a positive and significant effect on learning independence, as well as learning motivation mediated by self-efficacy has a positive and not significant effect, facilities and infrastructure have a positive and significant effect on learning independence, facilities and infrastructure mediated by self-efficacy have a positive and significant effect, family environment has a positive and significant effect on learning independence, environment family mediated self-efficacy has a positive and significant effect. Furthermore, self-efficacy has a positive and not significant effect on learning independence.]]>
<![CDATA[Peningkatan Aktivitas Belajar Ekonomi Melalui Model Pembelajaran Problem Based Learning di Kelas X2 SMAN 17 Surabaya ]]>
<![CDATA[Wahyuni, Yefi Indah]]>;
<![CDATA[Dewi, Retno Mustika]]>;
<![CDATA[Marsia, Yemi]]>
<![CDATA[ Business and Accounting Education Journal Vol 4 No 2 (2023): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v4i2.69045
<![CDATA[The learning process in the classroom is not always successful, sometimes it experiences many obstacles or difficulties, influenced by various factors, ranging from interest in learning and models and methods in learning. In the initial observations that the researchers made, it was shown that X-2 students at SMAN 17 Surabaya had learning activities in economics lessons which were still relatively low, namely 61.9%. This class action research (CAR) aims to increase economic learning activities using the problem based learning model in class X-2 SMAN 17 Surabaya. This PTK research uses a collaborative model that is carried out for two cycles. As for the results, it can be concluded that the implementation of the problem-based learning model can increase economic learning activities in class X-2 students at SMAN 17 Surabaya. This is evidenced by an increase in the aspects of activity indicators in the learning process in the form of physical activity, mental activity and emotional activity where the average data on the results of each cycle there is an increase, namely in the activity of the first cycle the student's learning activity score was 70.0%. Then in cycle II activities experienced an increase with a learning activity score of 81.4%.]]>
