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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 554 Documents
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PENGEMBANGAN BAHAN AJAR INTERAKTIF SEBAGAI PENDUKUNG IMPLEMENTASI PEMBELAJARAN BERBASIS SCIENTIFIC APPROACH PADA MATERI JURNAL PENYESUAIAN SIKLUS AKUNTANSI PERUSAHAAN JASA DI SMK NEGERI 1 JOMBANG DEVI YOAN AGUSTINA
Jurnal Pendidikan Akuntansi (JPAK) Vol 3 No 1 (2015)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

Dalam perubahan Kurikulum Tingkat Satuan Pendidikan (KTSP) menjadi Kurukulum 2013 menuntut siswa lebih aktif dalam kegiatan belajar mengajar. Selain itu guru juga dituntut untuk memiliki bahan ajar yang inovatif sesuai dengan kurikulum, perkembangan kebutuhan peserta didik, maupun perkembangan teknologi informasi agar dapat memotivasi siswa mempelajarinya. Penelitian ini bertujuan untuk (1) Menghasilkan produk berupa bahan ajar interaktif akuntansi berbentuk flip book maker pada materi siklus akuntansi jurnal penyesuaian perusahaan jasa yang layak untuk siswa kelas X SMK Negeri 1 Jombang (2) Mengetahui kelayakan bahan ajar interaktif akuntansi yang dikembangkan (3) Mengetahui respon siswa mengenai bahan ajar interaktif akuntansi yang dikembangkan. Model pengembangan yang dikembangkan adalah model pengembangan Thiagarajan, Semmel dan Semsel yaitu model 4-D yang terdiri dari tahap pendefinisian (define), tahap perancangan (design), tahap pengembangan (develop), dan tahap penyebaran (disseminate). Namun penelitian ini hanya sampai pada pengembangan (develop). Instrument pengumpulan data menggunakan angket terbuka dan angket tertutup. Angket terbuka menghasilkan jenis data kualitatif yang berupa telaah dari ahli media dan ahli materi. Sedangkan angket tertutup menghasilkan jenis data kuantitatif yaitu berupa validasi oleh ahli media, ahli materi dan uji coba terbatas pada 20 siswa kelas X Perbankan. Hasil penelitian ini menunjukkan (1) proses pengembangan bahan ajar interaktif pada materi siklus akuntansi perusahaan jasa kelas X Perbankan di SMK Negeri 1 Jombang. (2) Hasil validasi bahan ajar interaktif oleh ahli media memperoleh rata-rata sebesar 82,19% (sangat layak), validasi materi oleh ahli materi memperoleh rata-rata sebesar 80,63% (sangat layak), dan uji coba terbatas memperoleh nilai sebesar 94% (sangat layak). (3) Respon siswa terhadap bahan ajar interaktif pada materi siklus akuntansi perusahaan jasa kelas X layak digunakan sebagai pendukung yang digunakan siswa untuk belajar. Kata Kunci: Bahan ajar interaktif.
Risiko Pajak dan Penghindaran Pajak Berdampak Pada Kebangkrutan Perusahaan : Tinjauan Sistematis illa susilawati; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p44-49

Abstract

The study aims to explain the condition of a corporation if it performs tax evasion as to whether the company remains in good condition or bad condition. This study uses the Systematic Literature Review (SLR) method by reviewing several journals with national or international standards that have been published within a period of 10 years starting from 2013 to 2021. The results of this study suggest that tax avoidance and tax risks have no effect on company bankruptcy. This is because internal and external control of the company effectively encourages the management to make good tax plans and adherence to tax evasion, so that the policies that have been established do not adversely affect the company in the future. It is hoped that the study will further explore the relationship between tax avoidance and the deep risk of bankruptcy, by viewing more tax accounting strategies that facilitate it and make reference to future research.
Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi) Latifa Novina Herawati; Vinny Stephanie Hidayat
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p50-59

Abstract

This research aims to examine the impact of implementing e-samsat and tax sanctions on motor vehicle taxpayer compliance. This type of research is explanatory research with a quantitative approach. The population is taxpayers registered at the Cimahi Samsat Office. This study utilizes purposive sampling in sampling with the provisions of motor vehicle tax subjects registered at the Cimahi Samsat Office to obtain a sample of 40 respondents. The data collection technique for this study was in the form of a questionnaire/questionnaire which was distributed to several compulsory PKB at the Cimahi Samsat Office. The analysis prerequisite test utilizes heteroscedasticity testing, multicollinearity testing, normality testing, reliability testing, and validity testing using the help of SPSS 26, then multiple linear regression analysis and partial test (t test) with the help of SPSS 26. The results of the t-test indicate that the application of e-samsat partially has an impact on taxpayer compliance, while tax sanctions partially have no impact on taxpayer compliance. It is concluded that the variable of the implementation of e-samsat partially has an impact on taxpayer compliance, and the variable of tax sanctions partially has no impact on taxpayer compliance. The limitation of this research is that the sample used is only 40 respondents and the scope of the research is limited to only 1 Tax Office.
Inovasi Pembelajaran Praktikum Akuntansi Perusahaan Jasa Dagang Berbasis Entrepreneur Project untuk Menyongsong Kampus Merdeka Aprilia Yulihanita; Ananda Gilang Ismoyo; Eka Dia Permata Sari
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p60-68

Abstract

This study aims to generate and analyze the feasibility of a learning innovation design in the Entrepreneur Project-based Accounting Practicum for Trading Service Companies for students of the Accounting Education Study Program, State University of Surabaya. This research is included in the type of research and development or called Research and Development (R&D) model IDI (Instructional Development Institute) which was adapted from the University Consortium Instructional Development and Technology (UCIDT). The data analysis used is a descriptive statistical approach. The IDI development model that the researcher uses applies three major stages, namely defining, developing, and evaluating. The instrument used is an expert validation sheet. The results of this study are the design of learning innovations for accounting practicum courses for trading companies based on entrepreneur projects in one semester which have been validated with the results getting a good rating of 57.1% and a very good rating of 42.9%. This means that it can be concluded that the innovation of accounting practicum learning for trading service companies based on the entrepreneur project can be declared feasible to be continued at the implementation stage.
Pengaruh Media Pembelajaran Powtoon, Disiplin Belajar dan Lingkungan Belajar Terhadap Hasil Belajar Akuntansi Keuangan Dimasa Pandemi Covid-19 Anik Novitasari; Vivi Pratiwi
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p69-79

Abstract

This study aims to analyze the effects of PowToon learning media, discipline and learning environment partially or simultaneously with learning learning results. This study uses a quantitative approach with 61 population students. The specified sample method is saturated sampling. Data was collected by a questionnaire. Data analysis with multiple linear regressions. The results of the survey conclude that: (1) The important effect of Powtoon learning media on financial accounting learning outcomes is the result of t count = 3.184> ttable = 2.002. (2) In the result of t count = 2,650> t table = 2,002, the learning outcome of financial accounting has an important influence of learning discipline. (3) In the result of t count = 3.136> t table = 2.002, the learning outcome of financial accounting has a great influence on the learning environment. (4) Powtoon learning media, learning discipline, and learning environment have a great influence on the learning outcomes of financial accounting, as well as the results of Fcount> Ftable, ie 4.908> 2.76.
Pengembangan E-LKPD Berbasis Higher Order Thinking Skills Pada Mata Pelajaran Akuntansi Keuangan Sebagai Upaya Meningkatkan Berpikir Kritis Peserta Didik Mahmudah Mahmudah; Moh. Danang Bahtiar
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p80-93

Abstract

21st century learning has learning demands that lead to HOTS, character education, literacy skills, and 4C (Critical, Creative, Communicative and Collaborative) that can be achieved through the development of HOTS-based E-LKPD combined with indicators of critical thinking skills. Based on the pre-introduction conducted by researchers, it was found that the competency test questions and description questions that have been used in learning are still narrative and prioritize cognitive aspects so that they are not yet relevant to the characteristics of HOTS. This research goal is to develop E-LKPD teaching materials primarily based on higher order thinking skills in financial accounting topics and improve students' critical thinking skills. The research subject consisted of 20 students of class XI Accounting at SMKN 6 Surabaya. The research development Model is 4D (define, design, development, disseminate) without disseminate stage. The research instruments are observation sheet, interview sheet, review sheet, validation sheet, evaluation sheet, and student response questionnaire sheet. The results of Development Research obtained the average results of expert validation of HOTS-based e-LKPD of 87.3% showed that the interpretation is very feasible to use. N-Gain score test obtained an average score of 0.62 with moderate criteria on the results of the critical thinking skills test. Learners ' response to E-LKPD based on HOTS get results of 96.6% with very good criteria. So that the use of HOTS-based E-LKPD in learning has been declared valid and very feasible because it can improve critical thinking skills.
Peran Religiusitas Sebagai Variabel Moderating Pengetahuan, Persepsi Produk Bank Syariah dan Literasi Keuangan Tehadap Minat Investasi Syariah Dwi Nur Agustin; Luqman Hakim
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 2 (2022)
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.v10n2.p106-116

Abstract

The progressive development of sharia banking in Indonesia is quite significant, so many use sharia-based products, one of which is sharia investment. Apart from Islamic law, several factors influence students to invest in sharia: knowledge, perceptions of sharia banking products, and financial literacy. This study was conducted to determine the effect of knowledge, perceptions of sharia bank products, and financial literacy with religiosity as a moderating variable on sharia investment interest. This research utilizes quantitative research methods with purposive sampling as a sampling technique with 100 students as respondents. Google form is used as a research instrument to obtain the accuracy of the results. Then the data were analyzed using Structural Equation Modeling. From the results of this research analysis, knowledge can influence interest in sharia's investment. However, it is less significant on the variable interest in sharia investment. At the same time, the perceptions of Sharia bank products and financial literacy have a positive and significant effect on interest in Sharia investment. Then religiosity can moderate knowledge, perceptions of sharia bank products, and financial literacy on sharia investment interest.
Pengembangan Multimedia Interaktif DIGITAX (Digital Tax Administration Media) Berbasis Web Menggunakan Google Sites pada Mata Pelajaran Administrasi Pajak Kelas XI SMK Dhiny Avriliamin Putri; Vivi Pratiwi
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 2 (2022)
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.v10n2.p94-105

Abstract

This study aims to create a learning device product for class XI Tax Administration subjects in the form of interactive multimedia based on a website which is expected to have a good feasibility and level of effectiveness. This product is called DIGITAX (Digital Tax Administration Media). This research is a development research with the ADDIE model covering analyze, design, development, implementation, and evaluation. Product testing was carried out at SMK Ketintang Surabaya in class XI AKL 1 with a total of 20 students. The results of the study showed that the validation of the material and media experts obtained very feasible criteria. The student's response obtained very good criteria. So it can be concluded that web-based interactive multimedia learning media in Tax Administration subjects is very feasible to be applied as a medium in online and conventional learning activities.
Problem-Based Learning untuk Peningkatan Prestasi Belajar Mahasiswa: Penelitian Tindakan Kelas Choirul Nikmah; Rizky Dwi Putri
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

Abstract

Personal income tax (in income tax chapter 21) is a chapter of taxation that students have great difficulty with due to the many tax rates and mechanisms in calculations. In pretest, more than 50% of students were unable to finish the test on time and the average score was lower than the passing grade. This research aims to examine the use of problem-based learning to increase student activity as well as improve learning outcomes. This research was classroom action research that applied two cycles where each cycle consisted of planning, implementation, observation, and reflection. This research also used observation forms to measure lecturer and student activities and a closed questionnaire to examine student responses. The result showed that there was increased student and lecturer activity from cycle 1 to cycle 2. Furthermore, the average score also increased in cycle 2. Based on the questionnaire, applied PBL in a personal income tax course had the effect of making learning activities fun, increased the ease of understanding of the subject and introduced new experiences that connected the cases with daily life.
Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Online Pada Materi Asset Tetap di SMKN 6 Surabaya Ailin Utami Rachmania; Agung Listiadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 2 (2022)
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.v10n2.p126-137

Abstract

With the provision of this research which aims to develop student worksheets by applying an online basis to the application of materials, recording, and application of assets at SMKN 6 Surabaya, the analysis will be in accordance with this e-LKPD based on the assessments of several experts and responses from participants regarding LKPD. - this LKPD. Model development with 4-D from Thiagarajan. The stages achieved in developing the LKPD are define, design, and develop. In collecting data through study sheets, validation sheets, and student questionnaires. Testing this media on 20 students of class XII Financial Accounting and Institutions 1 SMKN 6 Surabaya. Referring to the results of repeated studies that LKPD is said to be very feasible with the overall average value of the components, namely 84.62%. The value is limited to content, presentation, language and graphics. And for the student's response, the percentage is 97.2% with a very understanding category, this proves that students give a positive response. Based on the results of this product, that the developed LKPD is very suitable to be used as teaching material.

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