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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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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. 2 (2025)" : 6 Documents clear
Pengembangan E-LKPD Berbasis Google Sites Terintegrasi Artificial Intelligence pada Elemen Perpajakan Siswa Kelas XII AKL Permadhani, Reyna Mita; Rohayati, Suci
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

For Class XII AKL students at SMK Negeri 4 Surabaya, the purpose of this project is to create an E-LKPD based on Google Sites combined with Artificial Intelligence (AI) on taxation aspects of Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM). Its practicality and student reactions will be examined. This development research employs Thiagarajan's 4-D model, which is restricted to the disseminate phase and comprises the define, design, develop, and disseminate phases. Questionnaires for student responses and expert validation sheets are among the tools utilized. According to validation data, the average score was 92% ("Very Eligible"), with 87.5% coming from material experts, 96% from language experts, and 93% from graphic experts. 97.75% of students answered in the "Very Understanding" category. These findings suggest that the created E-LKPD may be utilized as a cutting-edge digital learning resource that satisfies curricular requirements and contemporary technological trends.
Impact of Sales Volatility, Operating Cash Flow, and Leverage on Earnings Persistence via Slack Resources: Evidence from Indonesian Mining Firms (2013–2018) Salmayani, Salmayani; Puspita Dewi, Nolla; Diah Lestari, Widyanti; Wibisono, Chablullah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Studi ini dimaksudkan untuk menelaah dampak dari instabilitas penjualan, perubahan arus kas operasional, serta tingkat leverage terhadap keberlangsungan laba perusahaan, dengan slack resources diposisikan sebagai variabel mediasi. Pendekatan penelitian yang digunakan bersifat kuantitatif, dengan mengaplikasikan analisis regresi data panel serta jalur (path analysis) untuk menguji hubungan antarvariabel. Sebanyak 138 sampel berasal dari data keuangan perusahaan tambang yang telah terdaftar pada Bursa Efek Indonesia (www.idx.co.id) dalam rentang tahun 2018 hingga 2023. Temuan penelitian ini mengindikasikan bahwa baik ketidakstabilan penjualan maupun variabilitas arus kas operasi tidak ditemukan pengaruh yang bermakna secara statistik terhadap slack resources. Sebaliknya, leverage menunjukkan efek negatif yang signifikan terhadap slack resources. Secara statistik, hanya slack resources yang terbukti berperan positif terhadap keberlanjutan laba. Selain itu, variabel volatilitas penjualan, fluktuasi arus kas, dan leverage tidak menunjukkan pengaruh secara langsung maupun melalui jalur tidak langsung terhadap persistensi laba dengan perantara slack resources.
Pengembangan Media Akuntansi Digital Berbasis Full Costing Sebagai Dasar Penetapan Harga Jual Pada UMKM Kripik Pisang Krinana Setiawan, Muchamad Indra; Pratama, Devangga Putra Adhitya; Widjatmiko, Andrik Gastri
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Technological advances in the creative business of micro, small, and medium enterprises (MSMEs) continue to develop, especially in digital accounting calculations. This study aims to develop a full costing-based calculation media to calculate production costs as a basis for determining selling prices in the Krinana Banana Chips MSME. This digital accounting media is designed in a full costing-based excel program to make it easier for business actors to calculate production costs and selling prices that can be accessed anytime, anywhere. This researcher uses the Research and Development (R&D) method with the ADDIE model which includes five stages: Analysis, Design, Development, Implementation, and Evaluation. Data collection techniques include tests, observations, interviews. Data analysis techniques use calculation and media feasibility analysis. The results of expert validation show a very high level of feasibility, namely 94.22% from calculation experts and 92.22% from media experts who stated that this media is valid in terms of method, construction, language, content, instruction, technical quality. The results of responses by business actors show a very effective category. The results of knowledge tests by business actors show practicality. Thus, this full costing-based excel calculation media can be a solution to increase the effectiveness of selling price calculations.
Pengembangan Media Pembelajaran Berbasis Android Menggunakan MIT App Inventor Pada Mata Pelajaran Administrasi Perpajakan Kelas Akuntansi SMK Negeri di Surabaya Sakinah, Iftitahus; Susanti, Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Technological development in the Society 5.0 era requires the integration of digital media in the learning process. However, in practice, Tax Administration learning at SMK Negeri Surabaya is still mostly lecture-based and uses conventional media, so students don't really get the hang of PPN and PPnBM stuff. This research is intended to develop Android-based learning media utilizing MIT App Inventor that is contextual and tailored to students' needs. The method of research utilizes the ADDIE development model through the stages of analysis, design, development, implementation, and evaluation. The final product is an Android application with features including Materials, Quizzes, Tax Calculator, and Developer Profile. Expert validation of the content yielded a suitability score of 86.25%, and expert validation of the media yielded a score of 93.33% (category: highly suitable). A limited trial involving 20 students resulted in a positive response rate of 98.21%, showing that the media is user-friendly, engaging, and aids in understanding tax concepts. Based on these results, this media is effective and suitable for utilization in supporting Tax Administration education at vocational high schools.
Strategi Nilai Perusahaan di Tengah Risiko Bisnis: Peran Moderasi Risiko Terhadap GCG, CSR, Kinerja Keuangan, dan Ukuran Perusahaan Ningsih, Ningsih; Diah Lestari, Widyanti; Robin, Robin
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of this study is to examine whether the role of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and company size  has an impact on business assessment and risk, and whether  this can be seen if the moderating variable is used as a link. The period used is from 2019 to 2023. The sample was taken from transportation and logistics companies listed on the Indonesia Stock Exchange using STATA software. Data processing used a quantitative approach, multiple linear regression analysis, and moderation regression. The results indicate that company size has no significant impact, while GCG, CSR, and KK have a significant positive impact. Overall, the impact of these four variables is significant, with an R² value of 44.67%. When business risk is added as a moderating variable, the adjusted R² value increases to 60.74%, which means that business risk strengthens the existing model. Business risk proves that the relationship between CGC and company value produces negative moderation, while CSR and company value produce positive moderation.
Accounting Learning Behavior in Project-Based Classroom: Method, Environment, Behavioral Control Gainau, Paskanova Christi; Sijabat, Asiani; Leatemia, Senda Yunita; Basuki, Ferry Hendro
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study investigates the factors that influence students' learning behavior in a project-based accounting class. A quantitative approach was employed by distributing questionnaires to students after they participated in group projects in the Accounting Computerization course at the Faculty of Economics and Business, Pattimura University. The study collected data on students’ perceptions of the project-based classes they had undertaken. Multiple regression analysis was conducted using SPSS 28 as the data analysis tool. The results indicate that attitude does not influence accounting learning behavior. Furthermore, project-based learning methods, environment, and behavioral control have a significant influence on the learning behavior of accounting students. Project-based learning methods provide ample space for students to be directly involved in problem-solving, thereby increasing engagement, interaction, and collaboration with group members and instructors, and fostering positive learning behaviors. The strength of this influence is demonstrated by an R-squared value of 68.7%, which indicates that the influence between variables falls into the strong category. The better the learning environment and behavioral control, the more positive the learning behavior.

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