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Moh. Danang Bahtiar
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jpak@unesa.ac.id
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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 5 Documents
 1 
Search results for , issue "Vol. 12 No. 3 (2024)" : 5 Documents clear
Pengaruh Literasi Keuangan, Pendapatan, dan Self Control terhadap Financial Management Behavior pada Mahasiswa. Septiarum, Ade Fitriani Kusuma; Susanti, Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Financial management is a skill that students should have in their lives. As result, students should have an income, attend finance classes at uniersity be able to balance income and spending comprehend the many sorts of financial activities practice self-control over financial expenditures and be able to manage personal money. The goal of this study is to examine the impact of financial literacy income, and self-control on student financial management behaior. This is a associative quantitative study. Measurement of variables through a Likert scale. The population studied was the 2018 and 2019 Accounting Education Study Program students, totaling 117 students. The number of samples was determined using the Slovin formula for 91 students. The sampling approach employing the Non-Probability Sampling technique in conjunction with the Purposive Sampling technique. Techniques for collecting data using online surveys. This study report concludes that financial literacy, income, and self-control all have a substantial effect on students' money management behavior.
Perkembangan Kurikulum 2013 ke Kurikulum Merdeka di SMK N 2 Magelang Ramadhani, Ananda Putra
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The development from the K13 curriculum to the independent curriculum has caused many significant changes. Many terms previously used in the 2013 curriculum are no longer used in the independent curriculum and have developed into new terms. The purpose of this study was to determine the development of the curriculum at SMKN 2 Magelang. The method used in this research is using a qualitative approach and also using a literature review method that allows for an in-depth understanding of the changes that have occurred in the accounting curriculum. Data was collected through interviews and observations in online studies available on the internet. The data analysis technique uses quantitative descriptive. The results of this study indicate that the development from curriculum 13 to the independent curriculum has caused many significant changes to the accounting curriculum at SMKN 2 Magelang. One of the significant changes is the emphasis on implementing a more contextual and project-based learning approach in teaching accounting. An independent curriculum also provides greater flexibility for schools in adapting the curriculum to the needs of students. The independent curriculum introduces competency-based learning with an emphasis on developing students' practical skills in accounting. Based on the results of existing research, it is hoped that it can add to a better understanding of competency-based curriculum development models and their impact on higher education.
Z-Accounting : Menciptakan Generasi Baru Akuntan Profesional Dalam Era Revolusi Industri 4.0 Pratama, Bagas Brian
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The Industrial Revolution 4.0 changed society's physical and psychological needs, including economic and business. In this condition, accounting education to produce future generations of accountants must provide appropriate learning to respond to the changes that occur. Moreover, changes in society in this era have also given birth to a new generation with unique and different characteristics than previous generations. Therefore, this research will analyze and design an accounting education model appropriate to the development of the Industrial Revolution 4.0 era and the character of future generations of students. The research method uses qualitative data collection techniques through interviews and documentation. The interviews were with accounting practitioners from public institutions, corporations, and professionals. Four stages must be carried out, including formulating research objectives clearly and objectively, identifying informant sources and literature sources appropriate to the research topic, conducting interviews for information, extracting data from literature sources, and finally, analyzing and concluding the research results. The research results show that changes in accounting education strategies are needed to prepare professional accountants for the future. The first is that accounting education must be technology-based to accommodate the digital abilities of the millennial generation. Second, accounting education must prepare a learning model that suits the character of the millennial generation. The success of these two strategies will create a new generation of professional accountants in the future who have strong personalities, are idealistic and self-confident, are team-oriented, creative and innovative, and have a high ability to use digital technology.
Faktor Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAK) di Indonesia Yanti, Ullifah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Professional Accounting Education (PPAK) plays an important role in equipping students majoring in accounting to become experts in the field of accounting. The aim of this research is to determine how certain factors influence accounting students' desire to take part in a professional accounting program, as well as evaluate the impact of the academic environment on accounting students' intentions to complete PPAK. This research method uses a "charting the field" approach. The results of the research are as follows. (1) Motivational factors such as qualifications, career opportunities, and financial aspects have a significant influence on students' interest in participating in vocational training programs. (2) motivation, career opportunities and financial conditions have a significant effect on students' interest in participating in PPAK education. (3) Motivational factors such as qualifications, academic achievement and emotional intelligence make a positive contribution to students' interest in pursuing professional accounting education. (4) Motivational factors such as professional and social motivation do not have a significant influence on students' interest in pursuing PPAK education. (5) Motivational factors such as program quality, career opportunities, financial efficiency, social motivation, perception of training costs, and perception of study duration have a significant influence on student interest in professional accounting education. .
Analisis Efisiensi Biaya Produksi Pada CV Cupu Artama Jaya Kabupaten Jombang Hermanu, Nico Alfonso; Sedyati, Retna Ngesti; T, Tiara
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Cost efficiency in production is crucial for companies to achieve optimal profitability. To optimize production costs, companies need to ensure cost efficiency to avoid unnecessary expenditures. One form of cost efficiency analysis in production involves employing standard cost analysis, which compares production cost expenditures with predetermined standard costs. A study on production cost efficiency was conducted at CV Cupu Artama Jaya in Jombang Regency. The objective was to assess the efficiency within the company. The research was carried out from October to November, focusing on the production of chicken fillets. The research methodology employed was descriptive quantitative analysis. The purposive area sampling technique was utilized, and data on cost efficiency were gathered through interviews and financial data collection during October and November. Data analysis revealed higher expenditures in October compared to in November was more efficient than the previous month with a total difference in the purchase price of raw materials of Rp54,857,608 and a difference in quantity of raw materials of Rp1,119,498,831 and difference in price or quantity experienced an inefficient condition with a difference Rp19,316,142. Meanwhile, labor costs in November showed normal results for the difference in labor wage rates and the difference in working hour efficiency, which showed a difference of Rp). The difference in factory overhead costs in November showed efficient results with a volume difference of Rp48,477,889.62 and the controlled difference showed normal conditions with a total difference of Rp0.

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