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Jurnal pengembangan pendidikan akuntansi dan keuangan
Published by Universitas Sebelas Maret
ISSN : -     EISSN : 28076575     DOI : Prefix 10.20961
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
JPPAK : Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan diterbitkan oleh Program Studi Pendidikan Akuntansi, Fakultas Keguruan dan Ilmu Pendidikan, Sebelas Maret University. Jurnal ini merupakan media komunikasi ilmiah di bidang akuntansi dan pendidikan yang terbit 2 (dua) kali dalam setahun. JPPAK diharapkan menjadi wadah berharga yang menampung hasil pemikiran dan penelitian di bidang pendidikan akuntansi dan keuangan. Sub bidang pendidikan akuntansi dan keuangan kami meliputi akuntansi keuangan, akuntansi manajemen, akuntansi publik, sistem informasi akuntansi, auditing, perpajakan, akuntansi syariah, akuntansi perbankan, inovasi dalam pembelajaran akuntansi dan pendidikan akuntansi, Akuntansi UKM.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 104 Documents
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PENGARUH EFIKASI DIRI DAN PERSEPSI KESEJAHTERAAN GURU TERHADAP MINAT MENJADI GURU PADA MAHASISWA PROGRAM STUDI PENDIDIKAN AKUNTANSI Aida Hannani; Jaryanto Jaryanto
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 6, No 2 (2025): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v6i2.110291

Abstract

Abstract            This research aims to examine the effect of self-efficacy and perception of teacher welfare on the interest in becoming a teacher among students in the Accounting Education study program. This research is a quantitative causality study. The population in this research were active students of the Accounting Education study program, class of 2021-2024. The sampling technique used in this study was proportionate stratified random sampling. The sample used in the research consisted of 176 students. Data collection techniques used questionnaires. The research instrument test used validity and reliability tests. The analysis prerequisite test used the classical assumption test, while the hypothesis test used multiple regression analysis, t-test, F-test, and coefficient of determination assisted by the SPSS version 26 program. Based on the results of the research, it can be concluded: 1) There is a significant influence between self-efficacy and interest in becoming a teacher with a significance value in the t-test of 0.000 (Sig. <0.05); 2) There is a significant influence between perceptions of teacher well-being and interest in becoming a teacher with a significance value in the t-test of 0.002 (Sig. <0.05); 3) There is a significant influence between self-efficacy and perception of teacher well-being on interest in becoming a teacher with a significance value in the F test of 0.000 (Sig. < 0.05).Keywords: interest in becoming a teacher, perception of teacher welfare, self-efficacy Abstrak            Penelitian ini bertujuan untuk menguji pengaruh efikasi diri dan persepsi kesejahteraan guru terhadap minat menjadi guru mahasiswa program studi Pendidikan Akuntansi. Penelitian ini termasuk penelitian kuantitatif kausalitas. Populasi dalam penelitian ini adalah mahasiswa aktif program studi Pendidikan Akuntansi angkatan 2021-2024. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah proportionate stratified random sampling. Sampel yang digunakan dalam penelitian terdiri dari 176 mahasiswa. Teknik pengumpulan data dengan kuesioner. Uji instrumen penelitian menggunakan uji validitas dan reliabilitas. Uji prasyarat analisis menggunakan uji asumsi klasik, sedangkan uji hipotesis menggunakan uji analisis regresi berganda, uji-t, uji-F, dan koefisien determinasi berbantu program SPSS versi 26. Berdasarkan hasil penelitian dapat disimpulkan : 1) Terdapat pengaruh signifikan antara efikasi diri terhadap minat menjadi guru dengan nilai signifikansi pada uji t sebesar 0,000 (Sig. < 0,05); 2) Terdapat pengaruh signifikan antara persepsi kesejahteraan guru terhadap minat menjadi guru dengan nilai signifikansi pada uji t sebesar 0,002 (Sig. < 0,05); 3) Terdapat pengaruh signifikan antara efikasi diri dan persepsi kesejahteraan guru terhadap minat menjadi guru dengan nilai signifikansi pada uji F sebesar 0,000 (Sig. < 0,05).Kata kunci: efikasi diri, minat menjadi guru, persepsi kesejahteraan guru
PENGARUH PENGGUNAAN APLIKASI YOUTUBE TERHADAP PEMAHAMAN MATERI AKUNTANSI PERUSAHAAN DAGANG MAHASISWA PENDIDIKAN AKUNTANSI UNS Dhea Fitri Jayanti; Elvia Ivada
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 5, No 2 (2024): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v5i2.102857

Abstract

AbstractThe primary objective of this study is to analyze the utilization of the YouTube application bystudents in the accounting education program to comprehend the concepts of trading companyaccounting. The study employs descriptive quantitative methods with a correlational approach. Theresearch population comprises students from the Accounting Education Study Program classes of2021, 2022, and 2023, totaling 224 students. The research utilized purposive sampling techniques andobtained a sample of 144 students. Data collection methods included questionnaires and tests, whileinstrument testing involved validity and reliability tests. Data analysis methods included descriptivestatistical analysis, simple correlation, and simple regression analysis. Additionally, prerequisite testsentailed normality and linearity tests. The findings indicate a significant negative relationship betweenYouTube usage and the understanding of trading company accounting material among accountingeducation students. Specifically, the calculated value was lower than the critical value (-1.475 <0.197509), with a significance value of 0.000. Furthermore, the regression line function equationmodel is represented as Y = 182.228 - 1.475X.Keywords: Use of YouTube, Understanding Materials, AccountingAbstrakPenelitian ini bertujuan untuk menguji penggunaan aplikasi YouTube oleh mahasiswa pendidikanakuntansi untuk memahami materi akuntansi perusahaan dagang. Penelitian ini menggunakan metodekuantitatif deskriptif dengan pendekatan korelasional. Populasi dalam penelitian ini adalah mahasiswadengan Program Studi Pendidikan Akuntansi angkatan 2021, 2022, dan 2023 dengan jumlah 224mahasiswa. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purpossivesampling dan diperoleh sampel sebanyak 144 mahasiswa. Teknik pengambilan data dalam penelitianini menggunakan angket dan tes. Teknik uji instrumen dalam penelitian ini menggunakan uji validitasdan uji reabilitas. Teknik analisis data menggunakan analisis statistik deskriptif, korelasi sederhana,dan analisis regresi sederhana. Uji prasyarat analisis dalam penelitian ini menggunakan uji normalitasdan uji linearitas. Hasil dari penelitian ini adalah terdapat hubungan yang negatif dan signifikan antarapenggunaan YouTube dengan pemahaman materi akuntansi perusahaan dagang mahasiswa pendidikanakuntansi UNS. Hal ini ditunjukkan dari hasil perhitungan thitung < ttabel (-1,475 < 0,197509), dengannilai signifikan sebesar 0,000 dan model persamaan fungsi garis regresi adalah Y = 182.228 - 1.475X.Kata Kunci: Penggunaan YouTube, Pemahaman Materi, Akuntansi
PENGARUH MODEL PROBLEM BASED LEARNING BERBANTU MEDIA ZEP QUIZ TERHADAP KEMAMPUAN BERPIKIR KRITIS PESERTA DIDIK PADA PEMBELAJARAN PAJAK PENGHASILAN DI SMKN SURAKARTA Muthia Ameylia Ariyanti; Sudiyanto Sudiyanto
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 7, No 1 (2026): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v7i1.123921

Abstract

ABSTRACT This study aimed to provide empirical evidence regarding the effect of the Problem Based Learning (PBL) model assisted by Zep Quiz media on students’ critical thinking skills in income tax learning at SMKN Surakarta. This research employed a quantitative approach using a quasi-experimental method with a nonequivalent control group design. The population consisted of all Grade XI Accounting and Institutional Finance (AKL) students, while the samples were students from class XI AKL 1 (35 students) and class XI AKL 2 (36 students), selected through cluster sampling. Data were collected using pretests and posttests to measure students’ critical thinking skills. Prior to hypothesis testing, normality and homogeneity tests were conducted. Data were analyzed using an independent-samples t-test and N-gain analysis. The independent-samples t-test showed a significance value of 0.003 (< 0.05), indicating that the Problem Based Learning model assisted by Zep Quiz had a significant positive effect on students’ critical thinking skills in income tax learning. Future studies are recommended to involve broader research settings, longer implementation periods, different educational levels, and additional variables to strengthen the generalizability of the findings and expand the application of this learning model in accounting and taxation education. Keywords: Critical Thinking, Problem Based Learning, Zep Quiz ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh model Problem Based Learning (PBL) berbantu media Zep Quiz terhadap kemampuan berpikir kritis peserta didik pada pembelajaran pajak penghasilan di SMKN Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan metode quasi experiment dan desain nonequivalent control group design. Populasi penelitian adalah seluruh peserta didik kelas XI Akuntansi dan Keuangan Lembaga (AKL), sedangkan sampel penelitian terdiri atas peserta didik kelas XI AKL 1 sebanyak 35 peserta didik dan kelas XI AKL 2 sebanyak 36 peserta didik yang dipilih menggunakan teknik cluster sampling. Data dikumpulkan melalui tes awal (pretest) dan tes akhir (posttest) untuk mengukur kemampuan berpikir kritis peserta didik. Sebelum dilakukan pengujian hipotesis, data diuji menggunakan uji normalitas dan uji homogenitas. Analisis data dilakukan menggunakan uji independent-samples t-test dan analisis N-gain. Hasil uji independent-samples t-test menunjukkan nilai signifikansi sebesar 0,003 (< 0,05), yang menunjukkan bahwa model Problem Based Learning berbantu media Zep Quiz berpengaruh positif dan signifikan terhadap kemampuan berpikir kritis peserta didik pada pembelajaran pajak penghasilan. Penelitian selanjutnya disarankan untuk melibatkan cakupan penelitian yang lebih luas, durasi implementasi yang lebih panjang, jenjang pendidikan yang berbeda, serta penambahan variabel penelitian guna memperkuat generalisasi temuan dan memperluas penerapan model pembelajaran ini dalam bidang pendidikan akuntansi dan perpajakan.Kata kunci : Berpikir Kritis, Problem Based Learning, Zep Quiz
PENGARUH SELF-REGULATED LEARNING DAN DUKUNGAN SOSIAL TERHADAP KEMATANGAN KARIER SISWA AKUTANSI KEUANGAN LEMBAGA DI SMK Khoirunnisa Dini Rachmawati; Binti Muchsini
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 6, No 2 (2025): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v6i2.121879

Abstract

The main focus of the research aims to determine the influence of self-regulated learning on career maturity, the influence of social support on career maturity, as well as self-regulated learning and career maturity. This research is a quantitative descriptive research with a correlational approach. The population of this research were 107 Class XII students majoring in Accounting and Finance at Vocational School Institutions in Karanganyar with a sample of 84 students. The sampling technique uses proportional stratified random sampling and data collection through distributing questionnaires and tests. Simple linear regression analysis and multiple linear regression analysis are data analysis techniques use in the research. The results of this research show that (1) there is an influence between self-regulated learning on career maturity; (2) there is an influence of social support on career maturity; and (3) there is self-regulated learning and social support for career maturity.Keywords: Career Maturity; Self-Regulated Learning; Social Support 
EXPECTATION – PERFORMANCE GAP DALAM PEMANFAATAN SPREADSHEET PADA MAHASISWA PENDIDIKAN AKUNTANSI Hasna Fairuz Rizlahita; Sri Sumaryati
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 7, No 1 (2026): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v7i1.124108

Abstract

This study aimed to analyze differences between students' perceived expectations and perceived performance in spreadsheet utilization among Accounting Vocational High School (SMK Akuntansi) and Senior High School (SMA) graduates, compare the expectation–performance gap between both groups, and identify perceived contributing factors. A quantitative approach with an ex post facto causal-comparative design was employed. The sample consisted of 157 Accounting Education students at Universitas Sebelas Maret selected using one-stage cluster sampling. Data were collected through a 1–10 numerical scale questionnaire and analyzed using the Wilcoxon Signed Rank Test, Mann–Whitney U Test, and descriptive analysis. Results indicated significant differences between perceived expectations and perceived performance across all spreadsheet competency indicators, with expectations exceeding perceived performance. The largest gap occurred in the reliability and control indicator, followed by assessment and evaluation, and functional competency and modeling. No significant difference was found in the expectation–performance gap between SMA and SMK Accounting graduates. The main perceived contributing factors were course materials and assignments, device availability, motivation to complete assignments, and teaching quality. The study recommends strengthening spreadsheet learning by integrating spreadsheet-based materials and assignments into relevant courses to develop advanced spreadsheet competencies.Keywords: Accounting Education; Expectation-Performance Gap; Perceived Performance; Spreadsheet Skills.
HUBUNGAN KARAKTER WIRAUSAHA DAN PENGETAHUAN KEWIRAUSAHAAN DENGAN PERILAKU BERWIRAUSAHA PADA MAHASISWA PENDIDIKAN AKUNTANSI UNS Wafiq Abrar Wasdiyansyach; Lies Nurhaini
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 6, No 2 (2025): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v6i2.121880

Abstract

This study aims to examine the relationship between entrepreneurial character and entrepreneurial knowledge with entrepreneurial behavior. This research employed a descriptive quantitative method. The sample was selected using random sampling, consisting of 108 students. The data collection technique used in this study was a questionnaire. The data analysis techniques included descriptive statistical analy sis, prerequisite tests of analysis, and hypothesis testing. The results of this study indicate that: (1) there is a positive and significant relationship between entrepreneurial character and entrepreneurial behavior among Accounting Education students of Sebelas Maret University. This is indicated by the result of tcount > ttable (9.574 > 1.65909), with a significance value of 0.001 < 0.05; (2) there is a positive and significant relationship between entrepreneurial knowledge and entrepreneurial behavior among Account ing Education students of Sebelas Maret University. This is indicated by the result of tcount > ttable (2.713 > 1.65909), with a significance value of 0.008 < 0.05; (3) there is a positive and significant rela tionship between entrepreneurial character and entrepreneurial knowledge with entrepreneurial behavior among Accounting Education students of Sebelas Maret University. This is indicated by the result of Fcount > Ftable (244.191 > 3.080), with a significance value of 0.001 < 0.05.Keywords: Entrepreneurial Behavior; Entrepreneurial Character; Entrepreneurial Knowledge
EFEKTIVITAS PEMBELAJARAN BERBASIS KASUS BERBANTUAN MEDIA PERMAINAN DETAK TERHADAP BERPIKIR KRITIS SISWA Muhammad Farel R; Sudiyanto Sudiyanto
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 7, No 1 (2026): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v7i1.123918

Abstract

ABSTRACTThis research aimed to determine the effect of the case-based learning model assisted by DETAK (Detektif Akuntansi) game media on students’ critical thinking skills in bank reconciliation learning at SMK X. This research employed a quantitative approach with a quasi-experimental method using a non-equivalent control group design. The subjects were Grade XI students of the Accounting and Finance (AKL) program, with the research sample consisting of Grade XI AKL 1 as the experimental class and Grade XI AKL 2 as the control class, selected through cluster random sampling. Data were collected using a critical thinking essay test instrument. Construct validity was tested using IBM SPSS Statistics 25, resulting in 15 questions being declared valid, while reliability testing using Cronbach’s Alpha yielded a coefficient of 0.931, indicating that the instrument was reliable. Data analysis using the Independent Samples t-test showed a significant difference between the experimental and control groups (Sig. 2-tailed = 0.000 < 0.05). The N-Gain score of the experimental class was 0.5275 (moderate category), which was higher than that of the control class (0.2284, low category). The DETAK media was proven effective as scaffolding that facilitated active social interaction and investigation.Keywords: Case-Based Learning, DETAK Game Media, Critical Thinking Skills ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran berbasis kasus berbantuan media permainan DETAK (Detektif Akuntansi) terhadap kemampuan berpikir kritis peserta didik pada pembelajaran rekonsiliasi bank di SMK Negeri X. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kuasi eksperimen non-equivalent control group design. Subjek penelitian ini adalah peserta didik kelas XI AKL, dengan sampel penelitian terdiri atas kelas XI AKL 1 (kelas eksperimen) dan XI AKL 2 (kelas kontrol) yang dipilih melalui cluster random sampling. Data dikumpulkan menggunakan instrumen tes esai berpikir kritis. Uji validitas instrumen tersebut secara konstruk diolah menggunakan IBM SPSS Statistic 25 dengan hasil 15 pertanyaan dinyatakan valid, serta uji reliabilitas menggunakan teknik Cronbach’s Alpha dengan hasil 0,931 yang dinyatakan reliabel. Analisis data melalui uji Independent Samples t-test menunjukkan adanya perbedaan yang signifikan (Sig. 2-tailed 0,000 < 0,05). N-Gain kelas eksperimen sebesar 0,5275 (kategori sedang) juga lebih tinggi dari kelas kontrol (0,2284, rendah). Media DETAK terbukti efektif menjadi scaffolding yang memfasilitasi interaksi sosial dan investigasi secara aktif.Kata kunci: Model Pembelajaran Berbasis Kasus, Media Permainan DETAK, Kemampuan Berpikir Kritis
PENGARUH LOKUS KENDALI INTERNAL DAN HARGA DIRI TERHADAP PRESTASI BELAJAR SISWA AKUNTANSI SMK Putri Riyanti Wanda Sari; Jaryanto Jaryanto
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 7, No 1 (2026): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v7i1.123625

Abstract

AbstractThe purpose of this study was to obtain empirical evidence of: (1) the influence of internal locus of control on student learning achievement, (2) the influence of self-esteem on student learning achievement, and (3) the simultaneous influence of internal locus of control and self-esteem on student learning achievement. This study used a descriptive method with a quantitative causal research design. The population consisted of 72 students of class X AKL, and the sampling technique used was total sampling. Data were collected through questionnaires and tests. The instruments were validated using validity and reliability tests. The data analysis techniques included descriptive analysis, prerequisite tests, and hypothesis testing. The prerequisite tests consisted of normality, linearity, multicollinearity, and heteroscedasticity tests. Hypothesis testing was conducted using multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The results showed that: (1) there was a significant influence of internal locus of control on student learning achievement, with a t-test significance value of 0.000 < 0.05; (2) there was a significant influence of self-esteem on student learning achievement, with a t-test significance value of 0.000 < 0.05; and (3) there was a significant simultaneous influence of internal locus of control and self-esteem on student learning achievement, with an F-test significance value of 0.000 < 0.05. The regression equation was Y = 6.184 + 0.143X₁ + 0.162X₂.Keywords: Internal Locus of Control, Self-Esteem, Learning Achievement AbstrakTujuan penelitian ini untuk memperoleh bukti empiris: (1) pengaruh lokus kendali internal terhadap prestasi belajar siswa, (2) pengaruh harga diri terhadap prestasi belajar siswa, (3) pengaruh lokus kendali internal dan harga diri terhadap prestasi belajar siswa. Desain penelitian ini menggunakan metode penelitian deskriptif dengan jenis penelitian kuantitatif kausalitas. Populasi dalam penelitian ini adalah 72 siswa kelas X AKL. Teknik sampling yang digunakan adalah total sampling. Teknik pengumpulan data dalam penelitian ini menggunakan angket dan tes. Teknik validasi instrumen menggunakan uji validitas dan uji reliabilitas. Teknik analisis data yang digunakan adalah analisis deskriptif, uji prasyarat analisis, dan uji hipotesis. Uji prasyarat analisis yang digunakan adalah uji normalitas, uji linearitas, uji multikolinearitas, dan uji heteroskedastisitas. Uji hipotesis menggunakan analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian adalah sebagai berikut: (1) terdapat pengaruh signifikan lokus kendali internal terhadap prestasi belajar siswa, dengan nilai signifikansi uji t sebesar 0,000 < 0,05; (2) terdapat pengaruh signifikan harga diri terhadap prestasi belajar siswa, dengan nilai signifikansi uji t sebesar 0,000 < 0,05; (3) terdapat pengaruh signifikan lokus kendali internal dan harga diri terhadap prestasi belajar siswa, dengan nilai signifikansi uji F sebesar 0,000 < 0,05. Persamaan regresi pada penelitian ini adalah Y = 6,184 + 0,143X₁ + 0,162X₂Kata kunci:Lokus Kendali Internal, Harga Diri, Prestasi Belajar 
HUBUNGAN KEMAMPUAN BERPIKIR KRITIS DAN KREATIVITAS DENGAN PRESTASI AKADEMIK SISWA AKUNTANSI DI SMK NEGERI SUKOHARJO Devi Wulandari; Asri Diah Susanti
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 7, No 1 (2026): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v7i1.123627

Abstract

This study aimed to investigate empirical evidence on the relationship between critical thinking ability and creativity with the academic achievement of Accounting students at SMK Negeri Sukoharjo. This study employs a quantitative approach using a descriptive-correlational method.. The research subjects were all 107 students in class XI of the Accounting and Finance program (AKL) at SMK Negeri Sukoharjo. Data collection was carried out using a critical thinking test (Watson–Glaser Critical Thinking Appraisal), a creativity questionnaire, and documentation of ASAS scores. Prerequisite test results consisting of normality, linearity, multicollinearity, and heteroscedasticity tests showed that the data met the requirements for analysis. Hypotheses were tested using simple correlation, multiple correlation, and the coefficient of determination. The results show that critical thinking skills have a positive but non-significant relationship with academic achievement (r = 0.034; sig. = 0.729), creativity has a positive but nonsignificant relationship with academic achievement (r = 0.074; sig. = 0.452), and critical thinking skills and creativity together have a positive but non-significant relationship with academic achievement (R = 0.076; sig. F Change = 0.739). All three correlation coefficients fall into the very weak category. The coefficient of determination (R Square) of 0.006 indicates that critical thinking skills and creativity jointly contribute only 0.6% to academic achievement, while the remaining 99.4% is influenced by other factors outside this study.Keywords: Academic Achievement; Creativity; Critical Thinking.
PENGARUH ADIKSI SMARTPHONE TERHADAP PROKRASTINASI AKADEMIK MELALUI MANAJEMEN WAKTU PADA MAHASISWA PENDIDIKAN AKUNTANSI Dian Pramita Sari; Asri Diah Susanti
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 7, No 1 (2026): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v7i1.123626

Abstract

ABSTRACTThis study analyzes how smartphone addiction influences academic procrastination through time management among accounting education students. A quantitative causal approach was used. The study population consisted of accounting education students. Simple random sampling was used to select 184 students. Data were collected through an online questionnaire on Google Forms. Validity was tested using the Pearson product-moment correlation method, and prerequisite analyses included normality, linearity, multicollinearity, and heteroscedasticity tests. Path analysis, the coefficient of determination (R²), and the Sobel test were used to identify indirect effects. The findings are as follows: First, smartphone addiction has a significant direct effect on academic procrastination. Second, smartphone addiction has a significant direct effect on time management. Third, time management has a significant direct effect on academic procrastination. Fourth, smartphone addiction has a significant indirect effect on academic procrastination through time management as a mediating variableKeywords: Academic Procrastination; Smartphone Addiction; Time Management.

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