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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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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 550 Documents
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WORSILEAR (Word Square Interactive Learning): Media Pembelajaran Akuntansi Berbasis Aplikasi Sebagai Upaya Peningkatan Pemahaman Akuntansi Dasar Siswa Sekolah Menengah Kejuruan Intan Asih Moelyani; Farida Amelia; Fath Thoriqi Haqi S; Primasa Minerva Nagari
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p312-322

Abstract

The challenge in realizing quality education requires educators to be more creative, innovative, and inspiring in designing learning activities. This is carried out as well as preparation to welcome Indonesia's golden generation in 2045. In addition, in the accounting world, the role of educator accountants is very important to form reliable millennial accountants with high competitiveness. This research is a media development research that raises the incorporation of interactive media using the word square learning model with the aim of facilitating the understanding of accounting material for students so that it can motivate students to be enthusiastic about learning and obtain maximum learning outcomes. Learning activities through interactive media are learning using technology-based tools. Meanwhile, the model in word square learning is a learning model with the same level of similarity as the crossword puzzle learning model. In word square learning, answers are available but they are disguised using the addition of letters or numbers, as well as the addition of boxes as a distraction with the aim of training students' critical and conscientious attitude. The method in this study, namely the research and development method of the ADDIE model. Based on the research results that have been obtained, it can be concluded that the learning process is more interesting if it uses a combination of technology-based interactive media with the word square model. This research reaches the design stage of the application to be developed. This research can be improved later with practical trials in the field on students in the classroom.
Analisis Kebutuhan Materi Literasi Keuangan Dasar untuk Meningkatkan Kompetensi Keuangan Dasar pada Wirausahawan Muda Sheila Febriani Putri; Mochammad Galih S Wicaksono; Nila Cahayati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p323-330

Abstract

Improving human resources can never be separated from the process of educational activities. The role of education is expected to produce a generation that is superior, highly insightful, and has competitiveness to face the global era. Entrepreneurship is one of the subjects that must be taken by students. In practice, students are given the opportunity to go into the field to create a business according to their field or expertise. There is an assumption that business is only used as a sideline to meet the necessities of life or just to achieve personal pleasure to buy consumer goods. To overcome the problems faced by young entrepreneurs, especially students, a comprehensive material is needed to support knowledge and ability in entrepreneurship. The purpose of this study was to identify the financial literacy materials needed in entrepreneurship courses. The research data was obtained from the results of in-depth interviews with students who have taken entrepreneurship courses and have businesses and lecturers who are lecturers in entrepreneurship courses. The results of the study stated that there needs to be a balance between material on financial literacy and the depth of material related to financial management and business financing. In further development research, further developments related to planning, implementation and evaluation of financial literacy materials in entrepreneurship courses can be carried out as well as a more in-depth analysis of material development trial activities. The development of technology-based materials is expected to be the next alternative solution for the application of financial literacy materials in this course.
Faktor-Faktor Yang Mempengaruhi Literasi Keuangan Mahasiswa Pendidikan Akuntansi di Era Digital Dudung Ma'ruf Nuris; Tsania Rahmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p331-339

Abstract

Attention of various countries to financial literacy is increasing in line with the more complex economic sector growth, with rapid development of financial technology and variety of new financial products and services offered. College students as the next generation are expected to have good financial literacy in order to be able to overcome the increasingly complex economic problems. This study aims to test the influence of socioeconomic factors (pocket money, parent’s latest education, and parent’s income) to financial literacy. This study used a quantitative approach with an explanatory research design and survey method. The data collecting were taken by tests and questionnaires conducted on a sample of 215 undergraduate students of Accounting Education, State University of Malang, with the sampling technique used simple random sampling. The data collected were then analyzed by multiple linear regression. The results of the data analysis show that: pocket money has a positive and significant effect on student’s financial literacy, parental education has no positive and significant effect on student’s financial literacy, and parents’ income has no positive and significant effect on student’s financial literacy. Based on the data analysis above, it can be concluded that this result are not enough to support the socioeconomic theory, that socioeconomic status can affect person’s knowledge, behavior, and attitudes, in this case student financial literacy.
Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri Erna Kurniya Wati; Endang Kartini Panggiarti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p361-371

Abstract

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.
Pengembangan LKPD Berbasis Online Pada Mata Pelajaran Akuntansi Dasar Di SMK Ketintang Surabaya Rizka Imas Virgianti; Agung Listiadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p347-353

Abstract

This need for teaching materials used by students to suport distance learning. This study aims to create and develop student worksheets on basic accounting subjects at Vocational High School Ketintang Surabaya ; Analyzing the feasibility of student worksheets developed based on the results of validation by some experts; and knowing students responses student to worksheets. This type of research used a 4-D development model from Thiagarajan. In making this student worksheet, only use 3 stage namly define, design, and develop. The trial was on this worksheet is 20 students of class X accounting 1 Vocational High School Ketintang Surabaya. Data collection techniques using study sheets, validation sheets,and students’ responses questionnaire.The results showed that the student worksheet are declared very feasible based on the feasibility of the content, the feasibility of presentation, the feasibility of the language and the feasibility of graphics. The results of the students' responses to the criteria are very understanding. Because this student worksheet can motivate students, it is developed according to the abilities of students, the language in this worksheet can be understood and has an attractive design.
Hubungan Penggunaan Zoom Untuk Pembelajaran Daring Era Pandemi Covid-19 Terhadap Motivasi Belajar Mahasiswa Program Studi Pendidikan Akuntansi Varidhatul Aylina; Fransisca Novelia Pute Nudek; Indah Verawati Matondang
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p340-346

Abstract

Covid-19 pandemic has influenced educational system in Indonesia. It changes conventional learning into online learning. Despite the internet and classroom management challenges, zoom is widely used to facilitate the learning process in the higher education. This study aims to examine the influence of using zoom for online learning on students’ motivation. The research participants were 45 students at Sanata Dharma University. Quantitative research method was employed by using online-based questionnaire with 5-point Likert scale: strongly disagree (1) to strongly agree (5). The Spearman correlation test shows that the experience of using zoom as learning medium is significantly related to students’ learning motivation.
Pengaruh Project Based Learning dengan Pendekatan STEAM Terhadap Kemampuan Berpikir Kritis pada Pembelajaran Online di SMK Negeri 12 Malang Sulastri Sulastri; Gita Putri Cahyani
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p372-379

Abstract

Critical thinking skills can be grown with a project based learning model with a STEAM approach. The purpose of this study was to determine the effect of Project Based Learning with the STEAM approach on critical thinking skills in online learning in accounting vocational schools. This research was conducted at SMKN 12 Malang class X. The research subjects involved 72 students. This study uses a quasi-experimental design in the form of Noneequivalent Control Group Design. The data collection technique used a test sheet in the form of an essay to collect ten items. The data analysis technique used independent sample t-Test analysis with the help of the SPSS application. The results showed that there were differences in the ability to think critically of students before and before getting treatment-based learning with the STEAM approach in online learning of service company financial statement materials. The critical thinking ability of students has increased significantly.
Peran Experiential Learning Model Dalam Meningkatkan Kemampuan Pengelolaan Keuangan Rumah Tangga Guru Dan Karyawan SMA Z Maria Asumpta Evi Marlina; Anastasia Filiana Ismawati; Dwi Sunu Widyo Pebruanto; Lintang Venusita
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p354-360

Abstract

This study aims to describe the role of experiential learning models in improving the ability to manage household finances for teachers and employees during the Covid-19 pandemic. This study uses a qualitative descriptive method that is supported by the Wilcoxon signed ranks test different test. Data obtained through interviews, observations, and questionnaires. Qualitative data were obtained during the process of applying the experiential learning model in four stages, namely concrete experience, reflective observation, abstract conceptualization, and active experimentation. Different tests were conducted to show changes in participants' motivation to invest which could indicate changes in the participants' household management abilities. Questionnaires were given to thirty-two respondents who were all participants. The results show that the experiential learning model can improve the ability of teachers and employees of SMA Z in managing their household finances.
Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember) Mohammad Luthfil Amin; Abdun Dhorivun; Ayu Dewi Sintawati; Arisona Ahmad; Oryza Ardhiarisca
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p380-388

Abstract

This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.
Determinan Hasil Belajar Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur Siswa SMK Negeri 1 Ngawi Melalui Google Classroom Lisa Apriyana; Elva Nuraina; Nur Wahyuning Sulistyowati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p399-407

Abstract

The following research aims to partially and simultaneously test the level of participation, discipline, family environment, learning motivation, and learning facilities on the learning outcomes of the Accounting Practicum for Service, Trade, and Manufacturing Companies of SMK Negeri 1 Ngawi students. This type of research uses quantitative methods with data collection techniques using questionnaires and documentation. This research was carried out on class XI students of SMK Negeri 1 Ngawi with a population of 139 respondents as well as being used as samples. The results prove that partially only the level of participation, family environment, and learning motivation simultaneouslyaffect learning outcomes, while partially all variables affect learning outcomes.

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