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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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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 5 Documents
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Search results for , issue "Vol. 14 No. 1 (2026)" : 5 Documents clear
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus pada Wajib Pajak PBB Desa Jatirejo di Mojokerto) Sari, Della Nur Lita; Rohayati, Suci
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Land and Building Tax (PBB) is one of the main sources of local government revenue that plays an important role in financing regional development. Although the realization of PBB revenue in Mojokerto Regency has exceeded the targeted amount, this condition does not fully reflect voluntary taxpayer compliance, particularly at the village level. In Jatirejo Village, the high level of PBB realization is still largely influenced by active tax collection mechanisms carried out by village officials. This study aims to analyze the factors influencing taxpayer compliance in paying Land and Building Tax, with a focus on taxpayer understanding, tax penalty sanctions, and taxpayer attitudes in Jatirejo Village, Mojokerto Regency. This research employs a quantitative approach. The sampling technique used was accidental sampling, with data collected through questionnaires distributed to 55 respondents in Jatirejo Village. The data were analyzed using multiple linear regression analysis with IBM SPSS Statistics 27 for Windows. The results of the t-test indicate that taxpayer understanding and tax penalty sanctions partially have a significant effect on taxpayer compliance. Meanwhile, taxpayer attitudes do not have a significant partial effect. The F-test results show that taxpayer understanding, tax penalty sanctions, and taxpayer attitudes simultaneously have a positive and significant effect on the level of Land and Building Tax compliance. The implications of this study suggest that improving PBB compliance in rural areas requires strengthening taxpayer understanding and the consistent enforcement of tax penalty sanctions, rather than relying solely on the development of positive attitudes toward taxation.
Pengaruh Literasi Digital Dan Gaya Mengajar Terhadap Kualitas Pembelajaran Siswa Akuntansi Di SMK Swasta Dwi Tunggal Tanjung Morawa Janadiyah, Fadillah; Darma, Jufri; Hanu, La; Putra, Pasca Dwi; Sitompul, Haryani Pratiwi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study was conducted to examine the level of influence of digital literacy skills and teaching styles on the quality of learning. The study began with preliminary research through observation, interviews, and the distribution of preliminary questionnaires to students. This study used a quantitative approach with a population of all 166 students in grades X, XI, and XII majoring in Accounting at SMK Swasta Dwi Tunggal Tanjung Morawa in the 2025/2026 academic year. The sample was determined using simple random sampling. Data collection was conducted using a questionnaire designed based on indicators of digital literacy, teaching style, and learning quality. The data was processed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method supported by the SmartPLS application, which included testing the measurement model through validity and reliability tests, as well as testing the structural model through path coefficient analysis and bootsrapping to test the hypothesis. The test results showed that digital literacy had a significant effect on learning quality with a p-value of 0.000 < 0.05. In addition, teachers' teaching styles were also proven to have a significant effect with a p-value of 0.000 < 0.05. These findings imply that improving digital literacy skills and varied, interactive, and effective teaching styles by teachers can be an important strategy in improving learning quality. Therefore, schools and educators need to optimize the use of digital technology in learning and develop innovative teaching methods to create a more effective learning process and improve student engagement and understanding.
Transformasi atau Distorsi? Tinjauan Literatur tentang Dampak Generative Artificial Intelligence terhadap Pemikiran Kritis Mahasiswa Akuntansi Kurniawan, Arifa
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The emergence of Generative Artificial Intelligence (Gen AI), such as Chat GPT, has significantly influenced higher education, raising the question of whether this technology strengthens or disrupts the learning process. This study examines the impact of the use of Generative Artificial Intelligence (GenAI) on the critical thinking of accounting students through a review of the literature of various indexed scientific journal articles, taking into account its transformative opportunities and risks.. The findings indicate that Gen AI has the potential to be an enriching tool through the personalization of materials, enrichment of learning resources, teaching efficiency, and rapid feedback. In accounting studies, Gen AI can also assist students in analyzing more complex cases. However, unguided use can lead to distortions, such as weakened independent thinking, superficial understanding, a decline in the authenticity of academic work, and the emergence of an unwarranted sense of competence. This study confirms that the impact of Gen AI is largely determined by the user's digital literacy, purpose of use, curriculum design, teaching methods, and the ethical policies implemented by the institution. Therefore, a collaborative effort among institutions, lecturers, and students is necessary to strengthen AI literacy, integrate it appropriately into learning, and ensure clear ethical guidelines so that Gen AI genuinely supports the development of critical thinking skills in accounting students.
Pengaruh Motivasi Belajar dan Learning Engagement terhadap Hasil Belajar Peserta didik Kelas XI pada Materi Komputer Akuntansi di SMK Negeri 4 Surabaya Amelya, Shella Amelya Renata; Rochmawati, Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Learning accounting on a computer using Accurate Online software requires not only technical skills, but also internal readiness on the part of learners in the form of motivation and active participation during the learning process. Practice shows that despite the use of technology and intensive practical exercises, learners' learning outcomes still vary. This study aims to empirically examine the contribution of learning motivation and engagement to learning success in computer-based accounting with Accurate Online. The study uses an associative quantitative design and involves 11th grade students majoring in accounting and finance at SMK Negeri 4 Surabaya. The sample was determined using a targeted sample selection applying the Slovin formula, with the number of respondents set at 84 students. The data was collected using a questionnaire to measure learning motivation and engagement, as well as a test to determine learning outcomes. The collected data was then transformed into a statistical processing and analysis procedure using multiple linear regression. The research results indicate a positive and statistically significant influence of learning motivation on the academic performance of students. Furthermore, learning engagement plays a positive and significant role in determining learning success. Simultaneous tests show that learning motivation, together with learning engagement, has significant predictive power for learning success. Thus, strengthening motivational aspects and systematically orchestrating learning engagement are strategic prerequisites for improving learners' academic performance.
Determinan Keterlambatan Audit pada Perusahaan di Pusat Pasar Modal: Bukti dari Sektor Properti dan Real Estat Saputra, Adila; Jaenudin, Jejen
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Essentiality of prompt audited financial reporting for transparency and investor confidence in capital market facilities in developing countries is the basis for this research. Although financial compliance requirement reports must be delivered within the specified timeframe, audit delays still occur frequently, especially in the property and real estate firms,that are characterized by complexity and high risk. The key aspect of this paper is to assess of audit delay, including company complexity, the entity's ability to settle its liabilities, and the efficacy of the audit committee. Publicly listed property and real estate firms in Indonesia website from 2018–2023 were used utilized as research data and examined using a panel data regression approach. The results attest that solvency has yields positive results on audit delay, proving that high solvency requires longer audit time for auditors. Meanwhile, company complexity and the audit committee not account for the variance on audit delay. Simultaneously, the three variables were unable to significant clarify the inconsistency audit delay. Those finding implies the financial risk factors remain the primary determinant of audit delays in the submission of audit reports for property and real estate entities in capital market centers.

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