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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
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Search results for , issue "vol. 14 no. 2 (2026)" : 6 Documents clear
Pemetaan Pola Antara Kepemilikan Tripartit, Karakteristik Dewan, dan Debt Structure Yang Membentuk Financial Distress Desi Argita Karismawati; Erma Setiawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research aims to analyze the influence of Tripartite Ownership (Managerial, Institutional, and Government Ownership), Board Characteristics (Board Size), and Debt Structure on Financial Distress in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The method utilized is quantitative with multiple linear regression analysis techniques. The research population includes all Basic Materials sector companies listed on the IDX, with 86 companies selected as samples using purposive sampling, resulting in 258 observations throughout the research period. The outcomes reveal that managerial ownership, government ownership, board size, and debt structure have a negative and significant effect on financial distress, while institutional ownership has no significant effect.
Pemahaman Literasi Keuangan Digital di Kalangan Generasi Muda: Analisis Perbedaan Imam Hasan; Ayu Ismawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to identify and analyze the understanding of financial literacy regarding digital finance among high school and vocational school students in the city of Tegal, as well as to determine the differences in financial literacy regarding digital finance between high school and vocational school students in the city of Tegal. The research method employed uses a mixed-methods sequential exploratory model. Furthermore, the survey results show that the digital financial literacy level of vocational high school students is 77.75% and that of senior high school students is 78.57%. This percentage falls within the “sufficiently literate” category. A subsequent comparison test revealed no significant difference in financial literacy between high school and vocational high school students, as demonstrated by an independent samples t-test, with a p-value of 0.013 < 0.05.  
Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Pajak Dengan Kesadaran Pajak Sebagai Variabel Mediasi (Studi Empiris WPOP Pada KPP Pratama Surabaya Wonocolo) Nurul Rosidiyah; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study attempts to examine and clarify the impact of tax knowledge on tax compliance, with tax awareness serving as a mediating variable among Individual Taxpayers (WPOP) registered at the KPP Pratama Surabaya Wonocolo. This study employed a quantitative methodology and collected primary data from 100 respondents who were chosen through purposive sampling. The SEM-PLS was used to analyze the data. The findings show that tax compliance is positively and significantly impacted by tax knowledge. The study's findings demonstrate that tax knowledge significantly improves both direct and indirect through tax awareness. This finding suggests that increased tax knowledge is influenced taxpayers' awareness. Increased tax awareness then impacts taxpayer compliance.
Pengaruh Penguasaan Aplikasi Accurate Dan Prestasi Belajar Terhadap Kesiapan Kerja Siswa SMK Dengan Self-Efficacy Sebagai Variabel Moderasi Muhammad Reynal; Choms Gary Ganda Tua Sibarani; Dede Ruslan; La Hanu; Ramdhansyah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to analyze the influence of mastery of the Accurate application and learning achievement on job readiness and test the role of self-efficacy as a moderation variable. The study used a quantitative approach with an ex-post facto design on 200 students in grade XII of the Accounting Expertise Program of SMK Negeri 7 Medan. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that mastery of the Accurate application had a positive and significant effect on job readiness (β = 0.390; p = 0.000), while learning achievement did not have a significant effect (β = 0.047; p = 0.511). Self-efficacy strengthened the influence of mastery of the Accurate application on job readiness (β = 0.035; p = 0.008), but did not moderate the effect of learning achievement (p = 0.590). These findings affirm the importance of mastering accurate and self-efficacy applications in increasing the work readiness of vocational school students.
Pengaruh Rasio Profitabilitas, Likuiditas, Aktivitas Dan Kepemilikan Institusional Terhadap Kebijakan Dividen Perusahan Subsektor Farmasi Di Bursa Efek Indonesia Periode 2019-2023 Happy Aulia Priyambodo; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to analyze the influence of profitability, as proxied by Return on Assets (ROA), liquidity, as proxied by Current Ratio (CR), activity, as proxied by Total Asset Turnover (TATO), and institutional ownership (INST), on dividend policy, as proxied by Dividend Payout Ratio (DPR) in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative method with secondary data in the form of company annual reports. The research sample consisted of 9 companies selected using purposive sampling technique and analyzed using multiple linear regression. This finding suggests that dividend policy is more influenced by profitability and liquidity than activity and institutional ownership, thus providing input for management in formulating dividend policy and for investors in evaluating investment decisions.
Pengaruh Fear of Missing Out (FoMO), Financial literacy, dan Self-control terhadap Financial management behavior Mahasiswa Akuntansi Universitas Tanjungpura Alfasha Yusril; Haryono; Rudy Kurniawan
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study analyzes the impact of Fear of Missing Out (FoMO), self-control, and financial literacy on the financial management behavior of Accounting students at Universitas Tanjungpura, addressing inconsistencies in previous literature that rarely integrate cognitive-psychological aspects and digital behavior into a single model. Employing a quantitative explanatory survey approach, data were collected from 100 respondents using Likert-scale questionnaires via purposive sampling and analyzed using multiple linear regression with SPSS. The results revealed that financial literacy has a positive and significant effect on financial management behavior, whereas FoMO does not have a significant effect. Simultaneously, all independent variables significantly affect the dependent variable with an Adjusted R-squared value of 0.528, signifying that the model explains 52.8% of the variance in students' financial management behavior.

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