Jurnal Pendidikan Akuntansi (JPAK)
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.
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<![CDATA[Apakah Tanggung Jawab Sosial Mempengaruhi Earning Management? Literature Review ]]>
<![CDATA[Rida Rosmawati]]>;
<![CDATA[Meta Arief]]>;
<![CDATA[Aristanti Widyaningsih]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p53-65
<![CDATA[The purpose of this study was to determine whether corporate social responsibility has an effect on earnings management. The research method used is a systematic literature review from various national and international journals. The results of this study indicate that there is a research gap among researchers regarding the relationship between corporate social responsibility and earnings management. Some researchers find that social responsibility has a significant negative effect on management earnings, which means that the better the company's CSR activities, the smaller the earnings management practice, this is because the company will prioritize relationships with stakeholders and information disclosure. Meanwhile, some researchers found that CSR activities have no significant effect on earnings management. The cause of this difference is due to the differences in the countries studied, the measuring instruments used, and the ethical values in each company. This research is expected to provide an overview to further researchers in determining the appropriate object and measuring instrument tailored to the objectives of each research.]]>
<![CDATA[Pengaruh Profesionalisme Guru, Penggunaan Media Daring, Dan Keaktifan Siswa Terhadap Kepuasan Belajar Siswa Jurusan AKL SMK IPIEMS Surabaya ]]>
<![CDATA[Nabila Nur Izza]]>;
<![CDATA[Eko Wahjudi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p66-77
<![CDATA[Researchers carried out research in order to identify and test the variables of teacher professionalism, use of online media, and student activity on student satisfaction in the AKL major of SMK IPIEMS Surabaya, either partially or simultaneously. This type of research is quantitative. Data was collected using a questionnaire method and multiple linear regression data analysis techniques using IBM SPSS v.25. Based on the research that has been done, the results obtained are: (i) teacher professionalism with a sig. 0.980>0.05 has no effect on learning satisfaction, (ii) the use of online media with a sig value. 0.000 <0.05 has an influence on learning satisfaction, (iii) student activity with a sig. 0.134>0.05 had no effect on learning satisfaction, and (iv) teacher professionalism, use of online media, and student activity with a sig. 0.000 <0.05 and R2 of 0.177 have a simultaneous effect of 17.7% on student learning satisfaction.]]>
<![CDATA[Peningkatan Hasil Belajar Praktikum Akuntansi Menggunakan Model Problem Based Learning Pada Siswa Kelas XI AK 1 SMK Negeri 2 Buduran ]]>
<![CDATA[Aliffia Nuraini Widodo]]>;
<![CDATA[Agung Listiadi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p1-10
<![CDATA[The goal of this class action research is to find out the increase in learning outcomes of accounting practicum students in class XI AK 1 SMK Negeri 2 Buduran using the Problem Based Learning model. The research was conducted in two cycles where each cycle consisted of 4 stages, namely planning, action, observation and reflection. The research subjects were students of class XI AK 1 at SMK Negeri 2 Buduran with a total of 35 students. Data was collected through observation, tests and response questionnaires. Data analysis technique is to use quantitative descriptive. The results of the analysis were obtained from the analysis of teacher and student observations, analysis of student learning outcomes and analysis of student responses. The learning outcomes of students in cycle I to cycle II showed that there was an increase in student scores. These results can be seen from the average score of students which increased by 16.31 from 74.83 in cycle I to 91.14 in cycle II. The learning completeness of students also increased by 20%, from 60% or 21 students completed in cycle I to 91% or 32 students completed in cycle II. Based on the results of these data, it can be concluded that the learning process using the Problem Based Learning model can improve the learning outcomes of class XI AK 1 students at SMK Negeri 2 Buduran in the accounting practicum subject.]]>
<![CDATA[Penerapan Model Pembelajaran Problem Based Learning (PBL) untuk Meningkatkan Hasil Belajar Peserta Didik pada Materi Menganalisis Simpanan Dana Deposito Kelas X Perbankan Syariah SMKN 2 Mojokerto ]]>
<![CDATA[Ika Miftahurrohmah]]>;
<![CDATA[Eko Wahjudi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p21-28
<![CDATA[The purpose of this study is to improve the learning outcomes of students by analyzing whether the teacher has implemented the PBL learning model properly, analyzing the study results of students through the PBL learning model, and analyzing the students' responses after the application of the PBL learning model. This study was classified as a classroom action research (PTK) type. CAR is a type of research where the main cause of the problem was in the classroom and can be felt directly by the teacher. Classroom Action Research which focused on classroom conditions is a methoud used in ths study using a model design from Kemmis Mc Taggart. The subjects of this research consisted of 33 pupils from class X Islamic Banking 1 in the 2018/2019 academic year. The findings of this study on the application of the PBL learning model on deposit material obtained a score of 71% in cycle I and 90% in cycle II, the achievement of student learning outcomes has increased with classical completeness obtained by 72% in cycle I and 90% in cycle II, and student responses show results Very good response with a score of 76.75% in cycle I and 83.75% in cycle II.]]>
<![CDATA[Teknologi Finansial, E-Commerce, Perkembangan Alternatif Pembayaran dan Kinerja Bisnis Toko Online: Suatu Kajian pada Mahasiswa Ekonomi dan Bisnis ]]>
<![CDATA[Muhammad Rakib]]>;
<![CDATA[Siti Arafah]]>;
<![CDATA[Dian Anugrah Sanusi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p87-95
<![CDATA[This study aims to reveal the influence of financial technology, e-commerce on the development of payment alternatives and the performance of student online shop businesses. This study uses a type of quantitative research. The research population was all FEB UNM students who were active in the even semester of 2022, namely 3124 people and a sample of 97 respondents, taken by Simple Random Sampling. Data collection techniques were carried out through observation, questionnaires and documentation. The analysis used is multiple regression analysis. The results of the study show that financial technology and E-commerce both simultaneously and partially have a significant influence on payment alternatives and online shop business performance.]]>
<![CDATA[Mental Accounting dengan Memaknai Kondisi Keuangan Mahasiswa Pasca Pandemi Covid-19 ]]>
<![CDATA[Ardimansyah .]]>;
<![CDATA[Elga Yulindisti]]>;
<![CDATA[Rafles Ginting]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p29-38
<![CDATA[The outbreak of the Covid-19 pandemic has had a negative impact on the economic development of society. This has also affected the financial condition of all sectors of the population. Students are one of those who can be categorized as consumers, who tend to spend money excessively and need to adjust their lifestyle in managing their finances. This study aims to investigate how students can understand their financial condition before and after the Covid-19 pandemic through a mental accounting-based thinking. Using a descriptive qualitative method, this research analyzes based on a phenomenological study of students and experiences the change in financial condition after the pandemic that has occurred in Pontianak. The information collection in this research uses interview sessions and observes the informants' life aspects through social media. Through the survey conducted, the results of the research show that the phenomenon before and after Covid-19 related to students treating their financial condition and decision-making from the income received. Students experience the beneficial influence in their financial allocation thoughts by applying mental accounting. By implementing mental accounting, students can have better thoughts about how to manage their finances after the Covid-19 pandemic.]]>
<![CDATA[Pengembangan Buku Ajar Bidang ilmu Akuntansi Perbankan Kelas XI Semester Genap Berbasis Kontekstual dan Kode Qr di SMK Negeri 1 Lamongan ]]>
<![CDATA[Dian Rizky Arfiana]]>;
<![CDATA[Rochmawati Rochmawati]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p11-20
<![CDATA[Vocational High Schools (SMK) play a role in preparing students to become graduates who are able to enter directly into the world of work and continue on to further higher education. Students, at school get knowledge and learning according to the specialization they take. This study aims to analyze the process of developing textbooks, the feasibility of textbooks, and students' responses to the development of contextual-based textbooks and Qr codes in banking accounting class XI banking and microfinance even semester at SMK Negeri 1 Lamongan. This research method is the development of R&D (Research and Development) with a 4-D development model (Define, Design, Develop, Disseminate) which is carried out until the 3rd stage limit. The results of this study state that 1) contextual-based textbooks and Qr codes are suitable for application in banking accounting learning at SMKN 1 Lamongan, 2) based on the validation results of contextual textbooks and Qr codes developed on banking accounting material for class XI SMKN 1 Lamongan are declared feasible , 3) students are very enthusiastic and feel helped by this contextual-based textbook on banking accounting subjects.]]>
<![CDATA[Penghindaran Pajak, Menguntungkan atau Merugikan? ]]>
<![CDATA[Lutfi Madani]]>;
<![CDATA[Memen Kustiawan]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p45-52
<![CDATA[Taxes are an important aspect of state revenue. The taxation sector contributes the most compared to sources of state revenue. One of the tax objects in Indonesia is corporate or corporate taxpayers. So far, the company has contributed to tax revenue for the State. However, there are still no companies that voluntarily pay the tax burden, because it effects company's profit rate. This encourages companies to decrease their tax fees by implementing tax avoidance. Tax avoidance itself can provide its own advantages and disadvantages for the company. The method used in this research is Systematic Literature Review (SLR), where the authors make observations of articles published within the last 10 years (2014-2022). This study reveals that tax avoidance can provide both positive and negative benefits for companies.]]>
<![CDATA[Apakah Tax Planning Dapat Meminimkan atau Menambahkan Beban Pajak PPN di Perusahaan? ]]>
<![CDATA[Shifa Miarti Aziza]]>;
<![CDATA[Memen Kustiawan]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p39-44
<![CDATA[VAT is considered one of the main taxes that companies need to incur and has a direct impact on a company’s costs and profits. There are several effective and ineffective ways that companies can do in optimizing the tax burden that needs to cover the company. The purpose of this study is to see how the impact of tax planning can reduce or even increase the VAT company’s tax burden. The method in this research is a Systematic Literature Review (SLR), in which the author observes articles published in the last 10 years. The results of this study reveal that tax planning on VAT can provide effective or ineffective results for companies where it is necessary to have an understanding of the company related to tax regulations in order to minimize the company’s tax burden.]]>
<![CDATA[Tekanan Akademik Mahasiswa Akuntansi Berdasarkan Gender (Studi pada Mahasiswa Akuntansi UNUSIA) ]]>
<![CDATA[Hudri Ahmad Hudori]]>;
<![CDATA[Nurul Fauziyyah]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v11n1.p78-86
<![CDATA[This research aimed to provide a picture of the level of academic stress and the causes of the stress experienced by accounting students based on gender by analyzing and comparing the results of both to answer the question of whether there is a significant difference between the academic pressure experienced by male and female. This research used a survey method by distributing the instrument online through the google form. A total of 62 accounting students were chosen as the respondents in this study, including 27 male and 35 female students. The statistical analysis used in this research is the independent t-test using SPSS version 25 software. The results of this research showed that there was no significant difference between the academic stress experienced by accounting students, both male and female. This means that gender does not affect the academic stress experienced by accounting students at UNUSIA, however the average level of academic stress among accounting students is at a high category. Therefore, students and universities are expected to find ways to reduce the level of academic stress experienced. Students are able to cope with it by managing time and seeking social support and for universities it can be by providing counseling services for students.]]>
