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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 533 Documents
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Analisis Efektivitas Pembelajaran Daring dan Prestasi Mahasiswa Akuntansi Syariah di Masa Pandemi IAIN Pekalongan Ani Syafa'ah; Hendri Hermawan 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.p117-125

Abstract

Teaching and learning activities in all schools, which are usually carried out face-to-face, are now forced to be conducted online due to the COVID-19 pandemic. The purpose of this study was to obtain information about the effect of online learning during the pandemic on the learning effectiveness and achievement of Islamic accounting students at IAIN Pekalongan. The approach chosen is a descriptive qualitative approach. The data collection technique used in this research is to use the questionnaire method. The data collection was carried out online using a google form which was distributed to Islamic accounting students at IAIN Pekalongan class of 2020 who had carried out online learning activities with a total of 45 respondents via whatsapp media. The result of this research is that online learning greatly influences the learning effectiveness and achievement of Islamic accounting students at IAIN Pekalongan. The students still experience many obstacles, difficulties in understanding, mastering, and implementing the lecture materials they get online.
Pengembangan Media Pembelajaran Akuntansi Berbasis Android “LAKEUN” Pada Materi Laporan Keuangan Perusahaan Dagang Kelas XI Akuntansi SMKN 6 Surabaya Achmad Qomaruz Zaman; 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.p138-151

Abstract

The development of science and technology has an impact on teaching and learning activities. Educators are required to make teaching and learning activities more varied so that students can play an active role during teaching and learning activities. Learning media can be an alternative for educators to create student participation during teaching and learning activities. Based on observations made by researchers, it was found that the media that had been used by accounting teachers at SMKN 6 Surabaya, especially in the accounting department, still depended on power points and lacked use of developed technology. This study has a goal to create an android-based accounting learning media for students of class XI Accounting at SMKN 6 Surabaya and see how feasible Android-based accounting learning media is as a creative medium in the accounting practicum learning process for service, trade, and manufacturing companies. In developing learning media using the 4D model by Thiagarajan which consists of the definition stage (Define), the design stage (Design), the development stage (Develop), and the dissemination stage (Disseminate). Data collection techniques were in the form of validation questionnaires and student response questionnaires related to the developed media. The results of the evaluation carried out by material experts and media experts, Lakeun's learning media can be said to be feasible, as well as student responses regarding the learning media made also obtain very understood criteria.
Analisis Penggunaan Anggaran Remunerasi Sebagai Insentif Kinerja Tenaga Kependidikan Erlizar Martiwi Hatmi; Teguh Wahyudi; Oki Muslahuddin; Riana Suprapto
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.p188-193

Abstract

The issue of remuneration in State Universities as an award for employee performance achievements is expected to be a driver of superior performance. This study aims to describe the use of remuneration incentive budgets at the State University of Surabaya which has implemented a remuneration award system for 7 years. Presentation of remuneration data and data collection through surveys and in-depth interviews with remuneration policy makers and recipients of remuneration incentives. The results of the study indicate that the use of remuneration incentive budgets for education personnel is used more for the payment of routine activities for the duties and functions of education personnel, while for non-duties and functions it is still very low. Although it does not aim to prove the relationship between remuneration and performance, this study shows that the success of employees in achieving performance is still limited to quantity and does not state the quality of performance results.
Pengaruh Spiritualitas Dan Pengetahuan Perbankan Syariah Pada Loyalitas Nasabah Bank Non Syariah Maheswari Dewi Ayu Larasati; 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.p194-204

Abstract

The study was conducted to analyze the influence of spirituality and sharia banking knowledge to the loyalty of customer of non-sharia banks with the aim of knowing whether there are spirituality and sharia banking knowledge affecting the loyalty of customers both either partially and simultaneously. Research conducted using quantitative research with multiple linear regression analysis. The data collection used is purposive sampling with the number of samples by 385 respondents. The results of the research show that spirituality has a significance value of 0.001 <0.05, so that spiritual variables may affect customer loyalty. Sharia banking knowledge has significance value of 0.000 <0.05, so that the shariah bloody knowledge variable can affect customer loyalty. Spirituality and knowledge of sharia banking simultaneously can affect the customer loyalty because it has a significance value of 0.000 <0.05. The customer loyalty variable can be interpreted by the spirituality variable and sharia banking knowledge of 0.131 or 13.1%, while 86.9% can be interpreted with the variables outside the research. The results of the analysis of the conclusion that spirituality may affect the loyalty of customer of non-sharia banks, sharia banking knowledge can also affect the loyalty of customer of non-sharia banks, as well as spirituality and knowledge of sharia banking may affect the loyalty of customer of non-syariah bank simultaneously.
Pengaruh Motivasi, Mata Kuliah Perpajakan dan Literasi Perpajakan Terhadap Minat Mahasiswa Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya dalam Berkarir di Bidang Perpajakan Achmad Ainul Yakin; Irin Widayati
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.p176-187

Abstract

This research was conducted to determine the effect of motivation, taxation courses and tax literacy on the interests of FEB UNESA students in careers in taxation. This research uses purposive sampling method. The research sample consisted of 100 students from the Accounting, Accounting Education, Economics Education, Office Administration and Management study programs at the State University of Surabaya who had taken the taxation course program.. The research utilizes the main data obtained through the distribution of questionnaires in a google form format with a Likert scale. Data analysis through multiple linear regression. The outputs obtained, namely Motivation (X1), Taxation Courses (X2) and Tax Literacy (X3) have a large significant effect on the interest of FEB UNESA students in determining a career in taxation.
Analisis Laporan Arus Kas Dalam Menilai Kinerja Pada PT Sariguna Primatirta Tbk (Cleo) Fahrizal Kelvin Prasetyo; 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.p152-161

Abstract

This study for determining the impact of covid-19 pandemic on the performance of PT Sariguna Primatirta. The method used was descriptive method with the aim for describing the performance of financial statements of PT Sariguna Primatirta. The data was collected through secondary data in the form of Company Financial Statement Information from three periods starting from 2018 to 2020. Data collection's techniques used documentation techniques on the balance sheet and income statement of the company. The analysis method used was descriptive data analysis with financial ratio formulation and then delivered back with more informative and easy to understand. The analysis's results said that the company's financial statements showed that PT Sariguna Primatirta's financial performance experienced a less stable performance. Looking through the results of operating cash flows to current liabilities that do not show a significant increase. In 2019 showed the lowest ratio results compared to other years, except for the capital expenditure ratio showed the maximum results.
Pengaruh Motivasi Belajar, Efikasi Diri, dan Teman Sebaya Terhadap Kemandirian Belajar Akuntansi Mahasiswa Pendidikan Akuntansi Universitas Negeri Surabaya Dwi Anugrah Marthadiningrum; Irin Widayati
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.p162-175

Abstract

Self-regulated learning is an important aspect in learning, especially self-regulated learning of accounting. But in reality, students often lose their self-regulated learning when facing difficulties in their learning activities. Researcher conducted this study in order to determine and examine the influence of learning motivation, self-efficacy, and peers on self-regulated learning of accounting, either simultaneously and partially. This study was classified as causality research with quantitative approach. The population in this study were students of Accounting Education 2018-2019, State University of Surabaya, totaling 116 students. Proportional random sampling method, the researcher used as a sampling technique to obtain a sample of 90 respondents. Research data was collected through the distribution of questionnaires. Hypothesis testing was done by using multiple linear regression method. The results of this research analysis concluded: 1) Learning motivation with tcount = 7,791 > ttable = 1,988 affected self-regulated learning of accounting, 2) Self-efficacy with tcount = 2,043 > ttable = 1,988 affected self-regulated learning of accounting, 3) Peers with tcount = 3,173 > ttable = 1,988 affected self-regulated learning of accounting, 4) Learning motivation, self-efficacy, and peers with Fcount = 59,255 > Ftable = 8,558 simultaneously affected self-regulated learning of accounting.
Pengembangan Bahan Ajar Practice Set Akuntansi Perusahaan Dagang Berbasis Flipbook untuk Kelas XI Akuntansi Damayanti Indraswari; Joni Susilowibowo
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (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.v10n3.p242-256

Abstract

This development research aims to develop flipbook-based practice set teaching materials for trading company accounting, assess feasibility, and analyze student responses to develop flipbook-based practice set teaching materials for trading company accounting. The ADDIE model is used in this R&D research with the stages of analysis, design, development, implementation, and evaluation. Twenty students from class XI AKL SMK Negeri 1 Surabaya participated in the research. The expert validity results obtained a recapitulation of the average feasibility 0f 90,93% with a very feasible interpretation. Material experts scored 84,68% with very decent interpretation, language experts scored 88,10% with very decent interpretation, and graphic experts scored 100% with very decent interpretation. The student’s reaction to the product demonstrates that the criteria are well understood with a percentage of 96,15%. The obtained conclusions refer to the study’s findings that this teaching material is very suitable for use as a learning resource for students. Suggestions for further research are expected to be able to validate the evaluation of the questions so that the presentation of the questions is of higher quality and conduct trials not only in one school.
Peran Motivasi Belajar Dalam Memediasi Lingkungan Keluarga Dan Kemandirian Belajar Terhadap Hasil Belajar Akuntansi Keuangan Menengah 1 Dwi Rahma Lestari; Agung Listiadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (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.v10n3.p304-314

Abstract

This research aims to analyze the effect of learning motivation as a mediation variable between family environment and independent learning on intermediate Financial Accounting I learning Outcomes. This study uses quantitative approach. The sampling techniques using purposive sampling so that 112 students were obtained as respondents. Data collection techniques through questionnaires and documentation. Data were analyzed using classical assumption test, regression analysis, path analysis and sobel test . The findings in this study show that (1) family environment have significant direct impact on intermediate Financial Accounting learning Outcomes. (2) Independent learning have significant direct impact on intermediate Financial Accounting learning Outcomes. (3) learning motivation have significant direct impact on intermediate Financial Accounting learning Outcomes. (4) family environment have significant direct impact on learning motivation. (5) Independent learning have significant direct impact on learning motivation. (6) Learning motivation cannot mediate family environment on intermediate Financial Accounting learning Outcomes. (7) Learning motivation mediate independent learning on intermediate Financial Accounting learning Outcomes.
Faktor-faktor Yang Dapat Mencegah Kecenderungan Kecurangan Akuntansi Lutfi Madani; Meta Arief; Aristanti Widyaningsih
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (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.v10n3.p232-241

Abstract

Cases of fraud in financial statements are rife and increasingly concerning lately. The cases that usually occur are corruption, manipulation, misappropriation of assets and always manage to become the center of attention of all groups and become one of the serious discussions. Accounting fraud is certainly very detrimental and requires real action and action to minimize the potential for fraud. The development of economic research studies shows that fraudulent practices are caused by many factors such as weak internal control, lack of integrity and other factors that result in ethical violations in carrying out their duties. The purpose of this study is to explain how the influence of internal control and the suitability of compensation on the tendency of accounting fraud. This study uses the Systematic Literature Review (SLR) method by reviewing several articles in the form of journals within the last 10 years starting from 2012 to 2022. The results of this study reveal that internal control, compensation suitability has a significant effect on accounting fraud tendencies. This research is expected to add insight and enrich the reader's knowledge about internal control, compensation suitability, and accounting fraud.

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