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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 3 (2021)" : 15 Documents clear
Determinan Hasil Belajar Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur Siswa SMK Negeri 1 Ngawi Melalui Google Classroom Lisa Apriyana; Elva Nuraina; Nur Wahyuning Sulistyowati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (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.v9n3.p399-407

Abstract

The following research aims to partially and simultaneously test the level of participation, discipline, family environment, learning motivation, and learning facilities on the learning outcomes of the Accounting Practicum for Service, Trade, and Manufacturing Companies of SMK Negeri 1 Ngawi students. This type of research uses quantitative methods with data collection techniques using questionnaires and documentation. This research was carried out on class XI students of SMK Negeri 1 Ngawi with a population of 139 respondents as well as being used as samples. The results prove that partially only the level of participation, family environment, and learning motivation simultaneouslyaffect learning outcomes, while partially all variables affect learning outcomes.
Pengaruh Praktik Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan Non-Keuangan Dimediasi Manajemen Risiko Peny Peny; Meiliana Meiliana
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (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.v9n3.p417-426

Abstract

The study was conducted to determine the effect of corporate governance components on financial performance mediated by risk management. In 2016-2020, non-financial sector companies on the IDX became the object of research. This research is quantitative by taking the data through financial reports. The technique applied to the research data testing is multiple linear analysis and path analysis. The results show that corporate governance practices such as auditor reputation, size of the board of commissioners, audit committee, board meetings, and financial reporting risk have a significant effect on financial performance where risk management acts as a mediation. Risk management is proven to have an effective influence in the company so that the management of corporate governance is better, and financial performance can be managed optimally. Risk management also helps to supervise and minimize any possible activities that will have an impact on causing risks, both internal and external risks.
Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ? Rafles ginting; V. Ananta Wikrama Tungga Dewi
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (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.v9n3.p389-398

Abstract

This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out.
Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis Sulthan Yusuf Abdullah; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (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.v9n3.p408-416

Abstract

Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.
Pengembangan Lembar Kegiatan Peserta Didik Materi Praktikum Akuntansi Lembaga/Instansi Pemerintahan Kelas XII SMK Sebagai Pendukung Integrasi Keterampilan Abad 21 Sayekti Winarsih; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (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.v9n3.p427-434

Abstract

The 2013 curriculum is a substitute curriculum for KTSP which has three aspects of assessment which include knowledge assessment, skills assessment, and attitude assessment. This curriculum is competency and character based which integrates learning into four important things, namely strengthening character education, literacy, integration of 21st century skills, and higher order thinking skills. In an effort to increase the skills and knowledge of students, student activity sheets are one of the teaching materials suitable for use in learning. This study aims to develop and analyze the feasibility of teaching materials in the form of Student Activity Sheets for class XII SMK accounting practicum material. The development model used in this research is the 4D development model by Thiagarajan which is limited only to the develop stage. The analysis technique used to process quantitative data in the form of numbers and qualitative in the form of input is a quantitative descriptive technique. Three expert lecturers consisting of accounting education lecturers, Indonesian language lecturers, teaching technology lecturers and one SMK accounting teacher are research subjects that validate the material, language, and graphics of the developed LKPD products. The results of the expert validation showed 88.5% for the material score, language validation with a score of 87.9%, and graphic validation of 92.7% so that the average score obtained was 89.7% with a very feasible category. So that the participant activity sheet is provided with the material for the accounting practicum for government institutions / agencies developed as a support for the integration of 21st century skills in the learning process by students.

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