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Moh. Danang Bahtiar
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Gedung G5 Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya, Kampus Ketintang Surabaya, Jalan Ketintang Surabaya 60231
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INDONESIA
Jurnal Pendidikan Akuntansi (JPAK)
Published by Universitas Negeri Surabaya
ISSN : 23376457     EISSN : 27227502     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Pendidikan Akuntansi(JPAK) adalah jurnal ilmiah yang mempublikasikan hasil penelitian dan pemikiran dalam bidang pendidikan akuntansi, ilmu akuntansi, keuangan dan perbankan. Jurnal Pendidikan Akuntansi menerima manuskrip penelitian kuantitatif, penelitian kualitatif, mixed method, Penelitian Pengembangan (R&D), Penelitian Eksperimen, dan Penelitian Tindakan Kelas/Action Riset yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Topik-topik penelitian meliputi : Model Pembelajaran Akuntansi, Media Pembelajaran Akuntansi, Evaluasi Pembelajaran Akuntansi, Kurikulum Pendidikan, Akuntansi, Ilmu Akuntansi, Keuangan, Perbankan dan Lembaga Keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol 10 No 3 (2022)" : 13 Documents clear
Pengembangan Bahan Ajar Practice Set Akuntansi Perusahaan Dagang Berbasis Flipbook untuk Kelas XI Akuntansi Damayanti Indraswari; Joni Susilowibowo
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p242-256

Abstract

This development research aims to develop flipbook-based practice set teaching materials for trading company accounting, assess feasibility, and analyze student responses to develop flipbook-based practice set teaching materials for trading company accounting. The ADDIE model is used in this R&D research with the stages of analysis, design, development, implementation, and evaluation. Twenty students from class XI AKL SMK Negeri 1 Surabaya participated in the research. The expert validity results obtained a recapitulation of the average feasibility 0f 90,93% with a very feasible interpretation. Material experts scored 84,68% with very decent interpretation, language experts scored 88,10% with very decent interpretation, and graphic experts scored 100% with very decent interpretation. The student’s reaction to the product demonstrates that the criteria are well understood with a percentage of 96,15%. The obtained conclusions refer to the study’s findings that this teaching material is very suitable for use as a learning resource for students. Suggestions for further research are expected to be able to validate the evaluation of the questions so that the presentation of the questions is of higher quality and conduct trials not only in one school.
Peran Motivasi Belajar Dalam Memediasi Lingkungan Keluarga Dan Kemandirian Belajar Terhadap Hasil Belajar Akuntansi Keuangan Menengah 1 Dwi Rahma Lestari; Agung Listiadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p304-314

Abstract

This research aims to analyze the effect of learning motivation as a mediation variable between family environment and independent learning on intermediate Financial Accounting I learning Outcomes. This study uses quantitative approach. The sampling techniques using purposive sampling so that 112 students were obtained as respondents. Data collection techniques through questionnaires and documentation. Data were analyzed using classical assumption test, regression analysis, path analysis and sobel test . The findings in this study show that (1) family environment have significant direct impact on intermediate Financial Accounting learning Outcomes. (2) Independent learning have significant direct impact on intermediate Financial Accounting learning Outcomes. (3) learning motivation have significant direct impact on intermediate Financial Accounting learning Outcomes. (4) family environment have significant direct impact on learning motivation. (5) Independent learning have significant direct impact on learning motivation. (6) Learning motivation cannot mediate family environment on intermediate Financial Accounting learning Outcomes. (7) Learning motivation mediate independent learning on intermediate Financial Accounting learning Outcomes.
Faktor-faktor Yang Dapat Mencegah Kecenderungan Kecurangan Akuntansi Lutfi Madani; Meta Arief; Aristanti Widyaningsih
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p232-241

Abstract

Cases of fraud in financial statements are rife and increasingly concerning lately. The cases that usually occur are corruption, manipulation, misappropriation of assets and always manage to become the center of attention of all groups and become one of the serious discussions. Accounting fraud is certainly very detrimental and requires real action and action to minimize the potential for fraud. The development of economic research studies shows that fraudulent practices are caused by many factors such as weak internal control, lack of integrity and other factors that result in ethical violations in carrying out their duties. The purpose of this study is to explain how the influence of internal control and the suitability of compensation on the tendency of accounting fraud. This study uses the Systematic Literature Review (SLR) method by reviewing several articles in the form of journals within the last 10 years starting from 2012 to 2022. The results of this study reveal that internal control, compensation suitability has a significant effect on accounting fraud tendencies. This research is expected to add insight and enrich the reader's knowledge about internal control, compensation suitability, and accounting fraud.
Pengaruh Persepsi Profesi Guru, Efikasi Diri, Lingkungan Keluarga, Dan Teman Sebaya Terhadap Minat Menjadi Guru Mahasiswa Prodi Pendidikan Akuntansi UNESA Savira Sarah Tifani; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p205-216

Abstract

A good education is a bridge to make a nation great and advanced. In other words, the teacher has a big role in it all. Teachers have a big role in realizing the success of education. This relates to education students who have been prepared to become teachers in the future. However, not all students set future goals to become teachers. Several causes can influence interest in becoming a teacher, including student perceptions of the teaching profession, student self-efficacy, family environment, and peers. This study aims to determine the effect of perceptions of the teaching profession, self-efficacy, family environment, and peers on students' interest in becoming teachers. This research belongs to the category of quantitative research. The research population used was students of the 2018 Accounting Education Study Program, Surabaya State University as many as 60 students with a sampling technique, namely saturated sampling. The method of data collection is done through a questionnaire. Based on the test results, it is known that 1) The perception of the teaching profession has no significant effect on student interest in becoming a teacher, 2) Self-efficacy has no significant effect on student interest in becoming a teacher, 3) Family environment has a significant effect on student interest in becoming a teacher, 4) Peers have a significant effect on students' interest in becoming teachers, and 5) Perceptions of the teaching profession, self-efficacy, family environment, and peers simultaneously have a significant effect on students' interest in becoming teachers.
Pengaruh Literasi Finansial, Inklusi Keuangan, Teman Sebaya, dan Kontrol Diri terhadap Perilaku Menabung Mahasiswa Ericka Berliani Putri; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p217-231

Abstract

Savings can be said to be a savior when economic conditions are not good. In order to have sufficient savings, it is necessary to have good saving behavior. This study was conducted with the intention of knowing the effect of financial literacy, financial inclusion, peers, and self-control simultaneously and partially on the saving behavior of 2018 Accounting Education undergraduate students at the State University of Surabaya. This type of research is quantitative with data collection techniques using questionnaires. The data analysis technique used multiple linear regression. The results of this study are: (1) financial literacy, peers, and self-control each do not have an impact on student saving behavior, (2) financial inclusion partially has a positive impact on student saving behavior, and (3) financial literacy, financial inclusion, peers, and self-control together have an impact of 58.2% on student saving behavior.
Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021 Galang Nusantara Achmad; Brilian Noer A'la; Della Sagita Mala
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p323-331

Abstract

Regional tax is one of the important instruments in supporting the receipt of Regional Original Income (PAD). Therefore, every local government is required to provide efforts to optimize the collection of local taxes to the taxpayer concerned. The restaurant tax is one type of local tax that has great potential in contributing to local tax revenues. This study aims to understand and analyze the level of effectiveness and the level of contribution of restaurant tax revenues to Bandung City Original Revenue for the 2017-2021 period. This research method uses quantitative descriptive analysis techniques, so that it can be seen the level of effectiveness and the level of contribution to restaurant tax revenues in the city of Bandung. While the data obtained in the study sourced from secondary data. Based on the results and discussion, it can be concluded that the effectiveness of Bandung City restaurant tax revenue has been very effective since the last five years. This is evidenced by all levels of effectiveness showing results above 100% during the 2017-2021 period. This achievement is inseparable from the strategic potential of the Bandung City area, as well as the strategic efforts of the local government in exploring the potential and improving tax payment administration services. Meanwhile, the contribution of restaurant tax revenue to Bandung City's PAD in the last five years tends to be less contributing to PAD revenue. This is indicated by the percentage value of the contribution rate of less than 15% in each of the 2017-2021 years.
Pengaruh Pengasuhan Orang tua dan Kemandirian Terhadap Minat Belajar Siswa Akuntansi dan Keuangan Lembaga di Masa Pandemi COVID-19 Shanti Nugroho Sulistyowati; Putri Nur Anggraini
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p282-290

Abstract

The purpose of this study was to measure and determine the effect of parenting and independence on interest in studying accounting and institutional finance during the COVID-19 pandemic. Quantitative research design with multiple linear regression tests The population of this research is students of accounting and institutional finance expertise at Bisri Syansuri Jombang Vocational School in the academic year 2021–2022, with a sample of 41 students. Saturated sampling is a method used to obtain data. Primary data in the form of interviews and questionnaires given to respondents and secondary data in the form of parental consent documented in the face-to-face learning process, including improving student learning outcomes. Validity and reliability are used to test the prerequisites. Descriptive statistical analysis and classical hypothesis testing were used in the data analysis, which included normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, and multiple linear regression analyses, which included partial tests, simultaneous tests, and coefficient of determination tests. Based on the findings, 1) parental care has a major effect on interest in learning. 2) Independence has a big effect on an interest in learning. 3) Parenting and parental independence have a significant impact on children's interest in learning.
Efek Motivasi Investasi Sebagai Moderator Pengaruh Pengetahuan Investasi Dan Perilaku Keuangan Terhadap Minat Investasi Satya Nesia; Irin Widayati
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p267-281

Abstract

The development of investment in Indonesia has increased during the post-Covid 19 economic recovery period. The public is realizing the importance of investing and the benefits, including students are also aware of this. The factors that encourage students to invest are investment knowledge, financial behavior, and investment motivation. This study aim's to investigate the effect of investment motivation as a moderator of the influence of investment knowledge and finance behavior. The population used is 2015-2019 accounting education students who are still students with a total of 145 students. The sample used in the study was determined by the solving formula. While the sampling technique used is proportionate stratified random sampling. Data collection was carried out online in the form of a questionnaire in the form of a Google form. Then the data were analyzed using descriptive statistical methods then hypothesis testing was carried out using multiple linear regression analysis and moderation regression analyst the application used was SPSS version 26. Obtained from the results of the analysis of investment knowledge and financial behavior were able to produce a positive and significant influence on investment interest. Then investment motivation can moderate the effect of investment knowledge on investment interest.
Pengaruh Sikap Keuangan, Locus of control, Teman Sebaya terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi Nila Nur Aida; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p257-266

Abstract

The research conducted purpose to analyze the effect of financial attitudes, locus of control, peers on financial management behavior through financial literacy, either directly or indirectly. The population used was 158 students of the 2017 and 2018 Accounting Education Study Program, Faculty of Economics and Business, Surabaya State University. Purposive samples are used in sampling. Collecting data using questionnaires, data processing is carried out with data instrument tests, classical assumptions, regression analysis and path analysis which is processed through the IBM SPSS version 25 application. Getting results, namely: (1) financial attitudes, locus of control, and peers have a direct effect on financial management behavior (2) financial attitudes, locus of control, and peers have an indirect effect on financial literacy (3) Financial literacy has an indirect effect on financial management behavior (4) financial literacy is a mediating variable on financial attitudes, locus of control, and peers with financial management behavior. The advice given is that students are expected to make records of all activities regarding their finances in order to create good financial management behavior.
Pengaruh Bagi Hasil, Disposable income, dan Promosi Terhadap Minat Menabung Mahasiswa di Bank Syari’ah Fanny Putri Ayu Hariati; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p332-337

Abstract

This research was carried out with the aim of knowing the influence on Profit Sharing, Disposable income, and Promotion with Saving Interests in Students of the Accounting Education Department at Islamic Banks. This study uses quantitative research methods and the data in this study were collected through questionnaires. A total of 61 students in the 2018 Accounting Education Study Program, State University of Surabaya were used as the population and sample in this study. Saturated Sampling technique was used in this study. One of the non-parametric analytical tests of Kendall's Tau-b was used to analyze this research through the SPSS version 25 computer program. According to the analytical test that has been carried out, it can be stated that: (1) Profit Sharing has a significant effect on the Interest in Savings variable with a value of 0.048. (2) Disposable Income has a significant effect on Saving Interest with a value of 0.000. (3) Promotion has a significant effect on Saving Interest with a value of 0.000. So it can be conluded that the variable of Profit Sharing, Disposable Income, and Promotion affect the Student Saving Interest variable.

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