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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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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 15 Documents
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Search results for , issue "Vol 9 No 2 (2021)" : 15 Documents clear
Determinan Mutu Belajar Mahasiswa Pendidikan Akuntansi Akibat Covid-19 Nisa Fardani; Supri Wahyuning Utomo; Nur Wahyuning Sulistyowati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
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.v9n2.p254-261

Abstract

This study aims to partially test the effect of e-learning and motivation on the learning quality of UNIPMA Accounting Education students due to Covid-19. This type of research is quantitative research with data collection techniques using questionnaires. This research was conducted on students of Class 2017, 2018, and 2019 with a population of 78 respondents with a saturated sample of 78 student respondents. The results prove that the learning quality of UNIPMA Accounting Education students as a result of Covid-19 is positively and significantly affected by e-learning, namely with the opportunity to work together, through the availability of software so as to facilitate the learning process simultaneously without any constraints on distance. In addition, motivation also affects the quality of student learning, namely with the ambition and desire to succeed students in improving their competencies.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Choirum Annisah; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
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.v9n2.p262-272

Abstract

The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers who pay and report their tax at KPP Pratama Surabaya Wonocolo are used a population, with the sample is individual taxpayers whom the researcher meets accidentally and suitable as a data source. Based on the results of the t test, it is known that the information technology utilization variable has no and insignificant effect on individual taxpayer compliance, while the other independent variables, namely tax knowledge and tax sanctions have a positive and significant effect on individual taxpayer compliance. Likewise with the result of the f test which shows that the use of information technology, tax knowledge, and tax sanctions simultaneously has a positive and significant effect on individual taxpayer compliance.
Pengaruh Kemandirian dan Gaya Belajar Terhadap Hasil Belajar Dengan Variabel Mediasi Motivasi Belajar Nadia Virany Khusnul Khotimah; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
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.v9n2.p280-291

Abstract

This study aims to determine the role of the learning motivation variable as a mediation between the influence of independent learning and the influence of learning styles on learning outcomes in Universitas Negeri Surabaya Accounting Education students. This type of research used in this research is a type of quantitative research. The data collection techniques used in this study were questionnaires and documentation. Data processing in this study using SEM analysis techniques. The conclusions obtained based on this research are learning independence can affect learning motivation directly, learning style can affect learning motivation directly, learning outcomes are directly influenced by learning motivation, learning motivation cannot be a variable that mediates learning independence on learning outcomes, learning motivation cannot mediate learning styles on learning outcomes.
Pengembangan Perangkat Pembelajaran Berbasis Problem Based Learning (PBL) untuk Meningkatkan Higher Order Thinking Skill (HOTS) Merinda Noorma Novida Siregar; Rizqi Ilyasa Aghni
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
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.v9n2.p292-301

Abstract

The aim of this research is to produce a PBL learning tool that can be used to improve HOTS in Accounting Learning Strategy courses in terms of experts, practitioners, and students. This research was a research development. The development process uses the stages of the 4D development model. The data analysis technique is descriptive analysis. The learning device which includes RPP and LKM. Data analysis was conducted to determine the feasibility of the learning device developed by converting the trial data on a five scale. The results of this research are (1) development of learning tools in the form of Learning Implementation Plans and Student Activity Sheets to improve HOTS, on the use of PBL models. The learning device trial was carried out on students participating in the Accounting Learning Strategy course. Before being tested, the learning tool has gone through a revision stage from an expert lecturer and is declared very feasible to be used in learning. (2) Feasibility or quality of learning devices in the form of Learning Implementation Plans and Student Worksheets in terms of various aspects of assessment are categorized as very feasible. (3) Based on the results of student responses to the use of worksheets on the application of PBL to increase HOTS, all aspects of assessment get a score in the very decent category.
Concept or Practice: Kajian Tentang Respon Kemampuan Kognitif Mahasiswa Pada Matakuliah Penganggaran Miranti Puspaningtyas; Sulastri Sulastri
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
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.v9n2.p273-279

Abstract

The way a person receives knowledge has various kinds of responses according to their abilities. This research aims to develop an effective learning approach and the response of students' cognitive abilities in budgeting courses both in theory and practice. A quantitative approach is used as a type of Research and Development (R&D) methods on 102 accounting students who taking Budgeting Courses. Data were obtained from Accounting Students of the Faculty of Economics, UM, who were still taking budgeting courses and were given a questionnaire. The results of observations made in the budgeting course showed that the enthusiasm shown by students showed a good and enthusiastic attitude when explained by the lecturer about practical and theoretical. However, when the students were asked to do practice questions in the theory course, they had difficulty applying the theory to the problem. When online lectures, the conclusion is the use of appropriate learning methods and approaches and media will be simulate the response of students' cognitive abilities both theoretically and practically.

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