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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
Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur Arisona Ahmad; Ika Sri Wahyuni; Lailatul Istiqomah; Eka Wulan Wahyuning Tiyas
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.p338-346

Abstract

The financial industry in the era of technological development began to be supported by Blockchain technology. Blockchain is a new idea in the financial industry as a solution to solve the problem of digital money (cryptocurrency). Transactions recorded in the blockchain will be permanently stored so that they cannot be manipulated and provide a higher level of security. Blockchain technology supports the development of triple entry bookkeeping which is a configuration of the development of the double entry bookkeeping system. This research uses qualitative proximity to the library research method. The data collected comes from indexed journals on Google Scholar, Science and Technology (Sinta), Directory of Open Access Journals (DOAJ), books and other literature which will then be analyzed and set forth in the form of written words.The results of this study show that Triple Entry Bookkeeping in the Blockchain era has many advantages as a form of development of Double Entry Bookkeeping, namely providing information about budgets, automatic transaction validation, automatic public ledger, increasing openness & trust, and solving fraud. In Indonesia itself, blockchain implementation in the field of accounting has been widely carried out, such as on the Online Pajak platform, Bank BCA, PT Pos Indonesia, and other commercial companies listed on the Indonesian Blockchain Association (ABI). The implementation of the triple entry bookkeeping system is still not ready to be implemented by medium-sized entities and MSMEs due to the high costs required, the lack of understanding of professional accountants regarding technology and entities that feel they still do not need a triple entry bookkeeping system. Therefore, support from all parties is needed so that this research can develop and not only become a concept but can be implemented in the financial industry.
Efektivitas Digital Collaborative Learning Terhadap Kemampuan Leadership Mahasiswa Sarjana Terapan Akuntansi Eka Ary Wibawa; Dian Normalitasari Purnama; Rahmat Darmawan
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.p315-322

Abstract

Leadership is the most essential ability of accounting graduates needed by the labour market. This study aims to examine the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. The research design uses a quasi-experimental with a quantitative approach. The research was conducted at the Bachelor of Applied Accounting Study Program, Faculty of Economics, Yogyakarta State University in the odd semester of the 2022/2023 academic year. The research sample consisted of an experimental class and a control class of 35 students. An online questionnaire based on a Likert scale with five alternative answers was used to collect data. To ensure that the data met the requirements for analysis, the normality and homogeneity tests of variance were performed. The data was described using quantitative descriptive statistical analysis, and the hypothesis was tested using an independent sample t test. The results of the study show that there are significant differences in the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. This means that providing digital collaborative learning treatment has a significant impact on improving the leadership abilities of undergraduate accounting students. This means that if lecturer want to improve the leadership skills of their students, they can apply digital collaborative learning to their learning. Further research has the opportunity to examine the effectiveness of different digital collaborative learning media on leadership abilities.
Pengaruh Pembelajaran Online, Penggunaan Bahan Ajar Interaktif Berbasis CTL, dan Intensitas Pemberian Tugas Terhadap Hasil Belajar PALIP SMKN 10 Surabaya I'in Mutmainah; Susanti Susanti
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.p291-303

Abstract

Education in Indonesia is a benchmark for the development and the nation’s progress. However, the educational activities have been hampered since the Covid-19 pandemic, which requires the learning process to be distance learning or online. This can affect the student learning outcomes.The purpose of this study is to determine the effect of online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment on the learning outcomes of government institutions/agencies accounting practicums. This type of research includes quantitative research which is analyzed using statistics and interpreted. Sampling using the Simple Random Sampling technique and calculated using the Slovin formula, that is 60 students in class XI AKL SMKN 10 Surabaya. The data collection instrument was a closed questionnaire which was then processed through the help of the SPSS V25 application through multiple linear regression tests. The results of this study are partially online learning has no effect on learning outcomes while the use of CTL-based interactive teaching materials and the intensity of assignment has a positive and significant effect on learning outcomes of government institutions/agencies accounting practicums. Meanwhile, simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have a positive and significant impact on the learning outcomes of government institutions/agencies accounting practicums at SMKN 10 Surabaya. Simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have contributed 60.5% to the learning outcomes of government institutions/agencies accounting practicums.

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