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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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Pengembangan Bahan Ajar E-Book Berbasis Kontekstual Pada Mata Pelajaran Praktikum Akuntansi Lembaga Kelas XI SMK Firda Sukma Hardini; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 2 (2020)
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.v8n2.p63-74

Abstract

The increasingly rapid and modern development of science and technology brings a new paradigm in human life in all aspects. The educional world does not desert from the use of technology in the learning process. Along with curriculum charges occurs in Indonesia, which are in line with the development of learning tools, namely one of the teaching materials. The aim of this development research is to make the available e-books more perfect by developing electronic teaching materials based on a contextual approach for class XI SMK second semester accounting practicum subjects/government agencies. The 4D model was chosen by the researchers because this model was systematically arranged to solve problems in learning and adapted to the needs of students. The researcher only carried out the stages of determining, designing, and developing because the researcher focused on producing contextual-based learning materials, testing the feasibility of the book to be used in the learning process. To be carried out, a study and trial was carried out by three experts from various majors and a trial was carried out on 20 students. Based on these results, the criteria were "very feasible" to be used and students were able to understand the material presented.
Pengembangan Bahan Ajar Berbasis Kontekstual Pada Mata Pelajaran Akuntansi Perbankan dan Keuangan Mikro Kelas XI Perbankan SMK Negeri di Surabaya Syafi'ah Nur Fitria; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 2 (2020)
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.v8n2.p80-88

Abstract

Teaching materials are one of the components that are influential in achieving learning goals. Learning can be effective if the required components are available. However, in the subjects of banking accounting and microfinance is still limited. Therefore, the research purpose of this development is to produce teaching materials in the form of printed teaching books on contextual-based banking and microfinance accounting subjects for class XI vocational school with trial subjects of 20 learners from SMK Negeri 10 Surabaya. A 4-D model with define, design, and develop stages that is used as development procedure. That is done to produce an effective product. Descriptive qualitative and quantitative as technical analysis used. The results of the development of this teaching material showed the results of 83% of material experts, 84% from linguists, and 87% of graphicians. The interpretation criteria obtained from experts are very feasible while from the response of learners 86% with interpretation criteria are very understanding. Teaching materials made by looking at the results of these calculations can show that teaching. Based of the result of these calculations, the teaching materials can be effectively during the learning process.
Pengaruh Pemahaman Wajib Pajak, Sanksi Denda Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Rungkut Surabaya Fikih Fadillyna Pratiwi; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (2020)
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.v8n1.p17-26

Abstract

The purpose of this study is to determine the influence of understanding, fines and awareness of taxpayers on MSME taxpayer compliance. This type of research is quantitative research. The population in this study is MSMEs registered at KPP Pratama Rungkut Surabaya with the number of sample of 40 active taxpayers. method data collection using questionnaires and tests. Technique Analysis of the data used Multiple Linear Regression using IBM SPSS statistic 25 for windows program. The results show that the understanding, fines and awareness of taxpayers had a significant effect on MSME taxpayer compliance either simultaneously or partially.
Investasi Pendidikan Melalui Keikutsertaan Bimbingan Belajar Online: Mampukah Mempengaruhi Hasil Belajar Siswa? Destin Siti Nur Haliza; Ni'matush Sholikhah
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 2 (2020)
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.v8n2.p75-79

Abstract

One form of household expenditure is in the form of education investment. Investment in education has a good impact on the future of children. Participation in online tutoring is one way for parents to support their child's education. This study aims to determine the effect of student participation in online tutoring on learning outcomes of economics subjects in class XI IPS SMAN 14 Surabaya. This study uses regression analysis techniques with dummy variables. This study resulted in a significant and positive effect of student participation in online tutoring on learning outcomes. The acquisition of student learning outcomes is greater when students participate in online tutoring compared to students who do not take online tutoring.
Pengembangan Lembar Kegiatan Peserta Didik Praktikum Akuntansi Perusahaan Manufaktur Berbasis Contextual Teaching And Learning (CTL) Di SMK Nanik Saruati; Joni Susilowibowo
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (2020)
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.v8n1.p27-33

Abstract

One component that cannot be separated in the learning process is teaching material. In general, the use of teaching materials by teachers and students to practice working on questions is the Student Activity Sheet. In the current curriculum, the 2013 curriculum students are required to be able to think critically and creatively in learning. In supporting learning systems that are in accordance with the curriculum, contextual teaching and learning based learning is implemented where students learn by connecting material with other things in real life. This study aims to develop teaching materials, namely Contextual Teaching and Learning based Student Activity Sheets on the accounting practicum subjects of manufacturing companies in Vocational Schools, and analyze the results of the feasibility of LKPD. The researcher chose the 4D development model from Thiagarajan, but this research was not carried out until the deployment stage, but only to the development stage. The subjects in this study were material experts from accounting education lecturers and teachers in vocational schools, Indonesian language lecturers and education technology lecturers. The subject is 3 experts namely material experts, graphic experts, and linguists who will assess the feasibility of LKPD. The validation results show the results of the material experts with a score of 88.5%, the validation of the linguist 98.7% and the validation of the graphic expert 86.5% so that an average score of 91.2% is obtained so that it can be concluded that the development of the Practicum Student Activity Sheet accounting manufacturing company class XII accounting in vocational schools is proper to be used as a support for teaching materials in the subjects concerned in the teaching and learning process.
Pengembangan Buku Pengajaran Mikro Berbasis Life Based Learning Untuk Meningkatkan Kapabilitas Mahasiswa Pada Matakuliah Kemampuan Dasar Mengajar Sulastri Sulastri; Moh Danang Bahtiar; Dhika Maha Putri; Ro’ufah Inayati
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (2020)
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.v8n1.p1-8

Abstract

This study aims to develop a Life Based Learning-based Micro Teaching book, namely the application of basic teaching skills using a scientific approach so that later they are able to increase the capability of Accounting Education students in applying basic teaching skills to real learning in schools in accordance with the demands of curriculum development. education. This research is research and development. The development model used in this research is the IDI (Instructional Development Institute) development model which includes 3 stages, namely define, develop and evaluate. Based on the results of the study, it was shown that the results of developing micro-teaching books based on life-based learning with a scientific approach were declared valid and feasible. used as a learning medium and as a media to support learning in microteaching courses. the textbook was approved to be used as a learning medium in microteaching courses. On average, students find it helpful to understand the scientific approach with the renewal of teaching materials for microteaching courses, this of course can increase their capabilities (as prospective teachers), in facing the challenges of curriculum changes. The development of Life Based Learning-based Micro Teaching books is a must for lecturers, because it can increase student capabilities, especially accounting education study programs which incidentally are teacher candidates in developing basic teaching skills in accordance with the demands of the current development of primary and secondary education curriculum.
Pengembangan Permainan Accounting Maze Berbasis Android Sebagai Media Pengayaan Erika Agustina Budiono; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (2020)
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.v8n1.p34-43

Abstract

The purpose of this development research is to produce an android-based accounting maze game as an enrichment media for notes receivable which can be used as a reference for teachers as an enrichment media in order to motivate students during an enrichment process. The development model was adapted from the ADDIE development model recommended by Reiser and Mollenda through the Analysis, Design, Development, Implementation steps, but leaving the last step namely Evaluation. The results of the feasibility test from material experts and media expert in this research indicate that the android-based accounting maze game as an enrichment media obtained a very decent interpretation. In addition, the acquisition of the student response questionnaire received with a very understanding interpretation, therefore from the results of these percentages it can be concluded that the android based accounting maze game as a media of enrichment in notes receivable it stated to be very suitable for use in enrichment activities inside or outside the classroom.
Analisis Perencanaan, Pelaksanaan, dan Pertanggungjawaban Alokasi Dana Desa (ADD) di Desa Jenggawah Kabupaten Jember Dessy Putri Andini; Arisona Ahmad
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
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.v8n3.p157-165

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis proses perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah Kabupaten Jember. Penelitian ini merupakan penelitian kualitatif. Teknik analisis data yang digunakan menggunakan pemikiran Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Seluruh proses baik dari perencanaan, pelaksanaan, hingga pelaporan telah dilakukan pertanggungjawaban dengan mekanisme sesuai dengan regulasi dan selalu melibatkan partisipasi warga setempat. Kata Kunci: Perencanaan; Pelaksanaan; Pertanggungjawaban; Alokasi Dana Desa (ADD) Abstract This study aims to analyze the process of planning, implementation, and accountability of village fund allocations in Jenggawah Village, Jember Regency. This research is qualitative. The data analysis technique used uses the thinking of Miles and Huberman. This study indicates that the planning, implementation, and accountability of village fund allocations in Jenggawah Village are by the Regulation of the Minister of Home Affairs Number 113 of 2014. The entire process, from planning, and implementation, to reporting, has been carried out with accountability mechanisms by regulations and always involves the participation of residents. Keywords: Planning; Implementation; Accountability; Village Funds Allocation
PENGARUH FREKUENSI  BERKUNJUNG SISWA KE PERPUSTAKAAN DAN FASILITAS PERPUSTAKAAN TERHADAP HASIL BELAJAR SISWA ERNA MIFTAHUL J
Jurnal Pendidikan Akuntansi (JPAK) Vol 1 No 1 (2013)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Library is the pivotal source of learning at school, due to the fact that both of the educators and students have the same chances to broaden their knowledge through library. Library as the important educational tool regards high beneficial to enhance educational quality in particular to improve the student grade. Henceforth, the lacking of student’s motivation at this Vocational High School to study regards as the cause of the student’s grade haven’t achieved their best. As a result, students must study hard and make a good use of the library to achieve good mark in learning. This research is done for revealing the influence of the frequent attendance of students in the library and library equipment towards the student’s grade. This research uses associate quantitative approaches which utilizes questionnaire as a key instrument, then the result analyzed with double linear regression technique(teknik regresi linear ganda). The population is within all of the class of XI accounting program State Vocational High school 1 Kraksaan 2011/2012 academic year. The total samples of this research were the total of all students at class of XI accounting program which are 81 students. This research classifies as population research because of the total population were less than 100. Based on the data analysis there is a significance effect of the frequent of student’s attendance in the library towards the student’s grade. Simultaneously, the frequent of student’s attendance in the library affected the grade which 52,5% and the rest 47,5% influenced with other factors. Based on this research, the writer highly recommended the principal to encourage the students to visit the school library frequently, thence the school board must pay more attention to the books collection provides, services, lighting, catalogs, and enjoyable atmosphere. As the results, students frequently visit the library and make good uses of the library to collect information, reading, or doing school assignment. Key words: Frequent Attendance, Library Equipments and Student Grade
PENGARUH MOTIVASI BELAJAR DAN GAYA BELAJAR TERHADAP PRESTASI BELAJAR  AKUNTANSI  SISWA KELAS X AKUNTANSI SMK NEGERI 1 SOOKO MOJOKERTO NOVI PUJI SRI LESTARI
Jurnal Pendidikan Akuntansi (JPAK) Vol 1 No 1 (2013)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Learning achievement is influenced by several factors: internal factors and external factors. Internal factors are considered have an important role and influence on student achievement is student motivation and learning styles. But the truth of this argument still needs to be proven through research to obtain a more accurate answer. This research aims to know how student motivation and learning styles aither partially or simultaneously influence student achievement accounting class X Accounting at SMK Negeri 1 Sooko Mojokerto. This research is descriptive quantitative research with engineering documentation and data collection using questionnaires. Data analysis techniques using multiple linear regression analysis using SPSS 16 for windows that have previously been tested classical assumptions. Based on the results of the data analysis, obtained thitung for motivation of 3.801 with a significance level of 0.000 and 3.510 with the learning style of significance level of 0.001. And obtained Fhitung at 37.608 with significance 0.000. In addition to the value of t and F, obtained also the value of R square of 0.381, meaning that 38.1% of student achievement is affected learning motivation and learning styles, while the remaining 61.9% is influenced by other variables beyond the variables used in this study. These results indicate that there is a significant influence of learning motivation and learning styles either partially or simultaneously towards achievement accounting class X Accounting student at SMK Negeri 1 Sooko Mojokerto. Kata kunci : Motivasi belajar, gaya belajar, prestasi belajar siswa

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