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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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Kota surabaya,
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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 6 Documents
 1 
Search results for , issue "Vol. 13 No. 1 (2025)" : 6 Documents clear
Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Adinata, Restu Eri; Wuryani, Eni; Triani, Ni Nyoman Alit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables
Efektifitas Sistem Informasi Akuntansi (SIA) dan Tata Kelola Perusahaan (GCG) Di Indonesia Nilammadi, Wa Ode Musmiarny; Wuryani, Eni
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study delves into how Systems for Accounting Information (AIS) influence the implementation of Good Corporate Governance (GCG) within Indonesian companies, set against the backdrop of high-profile financial scandals that have exposed critical flaws in governance practices. The research brings an objective, which is to determine whether an effective AIS can enhance GCG within companies. A quantitative research design was adopted, utilizing a survey-based approach. To gather primary data, questionnaires were disseminated among employees working in accounting departments across Surabaya. Furthermore, the data were processed using measurement model testing techniques and structural model testing with SmartPLS software. From a sequence of research steps, it has indicated that AIS brings an impactful positive influence on GCG. This shows the proof that a well-designed AIS can significantly contribute to improving GCG practices within companies. This research offers value on both academic and practical levels. From an academic perspective, it lays the groundwork for future investigations and deeper exploration on AIS and GCG. Practically, it offers companies the opportunity to enhance the performance of their corporate governance by improving the effectiveness of their AIS.
Pengaruh Kemampuan TPACK dan Efikasi Diri Terhadap Kesiapan Menjadi Guru Firmansyah, Fajar; Bahtiar, Moh. Danang
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Teachers are one of the parties contributing to the achievement and determination of success in the education world. Moreover, the rapid changes in the world of technology and information have significantly impacted education. Therefore, it is necessary to have professional and sufficiently competent teachers. Teachers in the millennial era need to integrate technology and information into classroom learning to better support the quality of education in accordance with relevant competencies for the needs and developments of the times. This research aims to analyze the influence of TPACK ability on readiness to become a teacher, the influence of self-efficacy on readiness to become a teacher, and the simultaneous influence of TPACK and self-efficacy on readiness to become a teacher. This research uses a quantitative approach method. The number of respondents in this study is 84 students from the accounting education study program at Surabaya State University. The method applied for sampling is purposive random sampling technique. The data collection process was carried out by distributing questionnaires online, which were then processed using multiple linear analysis. The results of the study prove that TPACK significantly affects readiness to become a teacher, while self-efficacy does not significantly affect readiness to become a teacher. Simultaneously, the TPACK and self-efficacy variables affect readiness to become a teacher.
Pengembangan Media Pembelajaran Interaktif Berbasis Genially Dalam Materi Pencatatan Persediaan Kelas XI Akuntansi Dan Keuangan Lembaga SMK Negeri 4 Surabaya Listya Indriana; Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The advancement of digital technology in education necessitates learning media that are not only visually engaging but also capable of fostering 21st-century skills such as critical thinking, creativity, collaboration, and communication. However, in practice, media used in schools have not fully adapted to technological developments and students’ learning needs, leading to low engagement and comprehension, particularly for complex topics such as inventory recording. This study aimed to develop Genially-based interactive learning media, assess its feasibility, and analyze students’ responses. The development process followed the ADDIE model, which includes Analysis, Design, Development, Implementation, and Evaluation. The analysis stage identified the need for attractive and interactive media. The resulting product contains inventory recording materials, practice questions, simulations, and quizzes. Instruments included validation sheets from subject matter, language, and media experts, as well as student response questionnaires. The trial was conducted with Grade XI Accounting students at SMK Negeri 4 Surabaya. Validation results indicated excellent feasibility, with scores of 93% from subject matter experts, 88% from language experts, 95% from media experts, and 99.48% from students. These findings suggest that the developed media is not only feasible for use but also effective in improving understanding of inventory recording. Genially-based interactive media facilitates teachers in delivering inventory recording material in an engaging and interactive way while fostering student independence and developing critical thinking, creativity, collaboration, and communication skills.
Pengembangan LKPD Berbasis Model Problem Based Learning (PBL) Pada Mata Pelajaran Akuntansi Perusahaan Jasa dan Dagang Kelas XI SMK Negeri 4 Surabaya Lidya Pratama Sari; Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Vocational education serves as a key factor in producing individuals with skills aligned to the needs of the workforce, one of which is implemented through Vocational High Schools (SMK). However, SMK graduates still dominate the open unemployment rate in Indonesia, indicating a mismatch between graduate competencies and industry demands. One of the contributing factors is the limited availability of Student Worksheets (LKPD) that support practicum activities, as well as the continued use of narrative-based questions that lack contextual relevance. The purpose of this study is to design and develop LKPD based on the Problem Based Learning (PBL) model for the topic of service and trading company accounting, which is expected to enhance students’ practical skills and make learning more relevant to industrial demands. The method used in this study is Research and Development (R&D). The ADDIE model was chosen because it offers a systematic, organized, and adaptable framework that facilitates the development of learning tools tailored to students’ needs while allowing continuous evaluation throughout the development process. Expert validation results show that the LKPD is considered highly feasible, with content feasibility at 88%, presentation at 96%, language at 88%, and media at 100%, resulting in an overall average score of 93%. Student responses to the LKPD were also highly positive, with a percentage of 99.5% categorized as Excellent. These findings indicate that the PBL-based LKPD effectively supports contextual and applicable accounting learning in vocational school.
Peran Struktur Modal terhadap Profitabilitas dengan Good Corporate Governance (GCG) sebagai Variabel Moderasi Waruwu, Merniwati; Satriawan, Bambang; Sumantri, Sumantri; Diah Lestari, R.A. Widyanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

In this study Good Corporate Governance (GCG) as a moderation variable between capital structures to profitability in BEI, that is the goal for this analysis. Debt Asset Ratio (DAR) and Debt to Equity Ratio (DER) are used as capital structure gauges, while Return On Asset (ROA) is used to measure profitability. Indicators such as Audit Committee, Managerial Ownership, Institutional Ownership and Independent Commissioner are four GCG indicators. The technique for the use of the sample is purposive sampling with the amount studied by 12 banks, secondary data with which analysis using 17 stata. The result is significant positive measurement indicated by DAR to ROA, the positive result is not significant shown DER to ROA. Independent Commissioner strengthens and significant between DAR against ROA, and also weakens insignificant between DER against ROA. Other GCG indicators cannot moderate.

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