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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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Pengaruh Persepsi Profesi Guru, Efikasi Diri, Lingkungan Keluarga, Dan Teman Sebaya Terhadap Minat Menjadi Guru Mahasiswa Prodi Pendidikan Akuntansi UNESA Savira Sarah Tifani; Eko Wahjudi
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.p205-216

Abstract

A good education is a bridge to make a nation great and advanced. In other words, the teacher has a big role in it all. Teachers have a big role in realizing the success of education. This relates to education students who have been prepared to become teachers in the future. However, not all students set future goals to become teachers. Several causes can influence interest in becoming a teacher, including student perceptions of the teaching profession, student self-efficacy, family environment, and peers. This study aims to determine the effect of perceptions of the teaching profession, self-efficacy, family environment, and peers on students' interest in becoming teachers. This research belongs to the category of quantitative research. The research population used was students of the 2018 Accounting Education Study Program, Surabaya State University as many as 60 students with a sampling technique, namely saturated sampling. The method of data collection is done through a questionnaire. Based on the test results, it is known that 1) The perception of the teaching profession has no significant effect on student interest in becoming a teacher, 2) Self-efficacy has no significant effect on student interest in becoming a teacher, 3) Family environment has a significant effect on student interest in becoming a teacher, 4) Peers have a significant effect on students' interest in becoming teachers, and 5) Perceptions of the teaching profession, self-efficacy, family environment, and peers simultaneously have a significant effect on students' interest in becoming teachers.
Pengaruh Literasi Finansial, Inklusi Keuangan, Teman Sebaya, dan Kontrol Diri terhadap Perilaku Menabung Mahasiswa Ericka Berliani Putri; Eko Wahjudi
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.p217-231

Abstract

Savings can be said to be a savior when economic conditions are not good. In order to have sufficient savings, it is necessary to have good saving behavior. This study was conducted with the intention of knowing the effect of financial literacy, financial inclusion, peers, and self-control simultaneously and partially on the saving behavior of 2018 Accounting Education undergraduate students at the State University of Surabaya. This type of research is quantitative with data collection techniques using questionnaires. The data analysis technique used multiple linear regression. The results of this study are: (1) financial literacy, peers, and self-control each do not have an impact on student saving behavior, (2) financial inclusion partially has a positive impact on student saving behavior, and (3) financial literacy, financial inclusion, peers, and self-control together have an impact of 58.2% on student saving behavior.
Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021 Galang Nusantara Achmad; Brilian Noer A'la; Della Sagita Mala
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.p323-331

Abstract

Regional tax is one of the important instruments in supporting the receipt of Regional Original Income (PAD). Therefore, every local government is required to provide efforts to optimize the collection of local taxes to the taxpayer concerned. The restaurant tax is one type of local tax that has great potential in contributing to local tax revenues. This study aims to understand and analyze the level of effectiveness and the level of contribution of restaurant tax revenues to Bandung City Original Revenue for the 2017-2021 period. This research method uses quantitative descriptive analysis techniques, so that it can be seen the level of effectiveness and the level of contribution to restaurant tax revenues in the city of Bandung. While the data obtained in the study sourced from secondary data. Based on the results and discussion, it can be concluded that the effectiveness of Bandung City restaurant tax revenue has been very effective since the last five years. This is evidenced by all levels of effectiveness showing results above 100% during the 2017-2021 period. This achievement is inseparable from the strategic potential of the Bandung City area, as well as the strategic efforts of the local government in exploring the potential and improving tax payment administration services. Meanwhile, the contribution of restaurant tax revenue to Bandung City's PAD in the last five years tends to be less contributing to PAD revenue. This is indicated by the percentage value of the contribution rate of less than 15% in each of the 2017-2021 years.
Pengaruh Pengasuhan Orang tua dan Kemandirian Terhadap Minat Belajar Siswa Akuntansi dan Keuangan Lembaga di Masa Pandemi COVID-19 Shanti Nugroho Sulistyowati; Putri Nur Anggraini
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.p282-290

Abstract

The purpose of this study was to measure and determine the effect of parenting and independence on interest in studying accounting and institutional finance during the COVID-19 pandemic. Quantitative research design with multiple linear regression tests The population of this research is students of accounting and institutional finance expertise at Bisri Syansuri Jombang Vocational School in the academic year 2021–2022, with a sample of 41 students. Saturated sampling is a method used to obtain data. Primary data in the form of interviews and questionnaires given to respondents and secondary data in the form of parental consent documented in the face-to-face learning process, including improving student learning outcomes. Validity and reliability are used to test the prerequisites. Descriptive statistical analysis and classical hypothesis testing were used in the data analysis, which included normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, and multiple linear regression analyses, which included partial tests, simultaneous tests, and coefficient of determination tests. Based on the findings, 1) parental care has a major effect on interest in learning. 2) Independence has a big effect on an interest in learning. 3) Parenting and parental independence have a significant impact on children's interest in learning.
Efek Motivasi Investasi Sebagai Moderator Pengaruh Pengetahuan Investasi Dan Perilaku Keuangan Terhadap Minat Investasi Satya Nesia; Irin Widayati
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.p267-281

Abstract

The development of investment in Indonesia has increased during the post-Covid 19 economic recovery period. The public is realizing the importance of investing and the benefits, including students are also aware of this. The factors that encourage students to invest are investment knowledge, financial behavior, and investment motivation. This study aim's to investigate the effect of investment motivation as a moderator of the influence of investment knowledge and finance behavior. The population used is 2015-2019 accounting education students who are still students with a total of 145 students. The sample used in the study was determined by the solving formula. While the sampling technique used is proportionate stratified random sampling. Data collection was carried out online in the form of a questionnaire in the form of a Google form. Then the data were analyzed using descriptive statistical methods then hypothesis testing was carried out using multiple linear regression analysis and moderation regression analyst the application used was SPSS version 26. Obtained from the results of the analysis of investment knowledge and financial behavior were able to produce a positive and significant influence on investment interest. Then investment motivation can moderate the effect of investment knowledge on investment interest.
Pengaruh Sikap Keuangan, Locus of control, Teman Sebaya terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi Nila Nur Aida; Rochmawati Rochmawati
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.p257-266

Abstract

The research conducted purpose to analyze the effect of financial attitudes, locus of control, peers on financial management behavior through financial literacy, either directly or indirectly. The population used was 158 students of the 2017 and 2018 Accounting Education Study Program, Faculty of Economics and Business, Surabaya State University. Purposive samples are used in sampling. Collecting data using questionnaires, data processing is carried out with data instrument tests, classical assumptions, regression analysis and path analysis which is processed through the IBM SPSS version 25 application. Getting results, namely: (1) financial attitudes, locus of control, and peers have a direct effect on financial management behavior (2) financial attitudes, locus of control, and peers have an indirect effect on financial literacy (3) Financial literacy has an indirect effect on financial management behavior (4) financial literacy is a mediating variable on financial attitudes, locus of control, and peers with financial management behavior. The advice given is that students are expected to make records of all activities regarding their finances in order to create good financial management behavior.
Pengaruh Bagi Hasil, Disposable income, dan Promosi Terhadap Minat Menabung Mahasiswa di Bank Syari’ah Fanny Putri Ayu Hariati; Rochmawati Rochmawati
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.p332-337

Abstract

This research was carried out with the aim of knowing the influence on Profit Sharing, Disposable income, and Promotion with Saving Interests in Students of the Accounting Education Department at Islamic Banks. This study uses quantitative research methods and the data in this study were collected through questionnaires. A total of 61 students in the 2018 Accounting Education Study Program, State University of Surabaya were used as the population and sample in this study. Saturated Sampling technique was used in this study. One of the non-parametric analytical tests of Kendall's Tau-b was used to analyze this research through the SPSS version 25 computer program. According to the analytical test that has been carried out, it can be stated that: (1) Profit Sharing has a significant effect on the Interest in Savings variable with a value of 0.048. (2) Disposable Income has a significant effect on Saving Interest with a value of 0.000. (3) Promotion has a significant effect on Saving Interest with a value of 0.000. So it can be conluded that the variable of Profit Sharing, Disposable Income, and Promotion affect the Student Saving Interest variable.
Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur Arisona Ahmad; Ika Sri Wahyuni; Lailatul Istiqomah; Eka Wulan Wahyuning Tiyas
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.p338-346

Abstract

The financial industry in the era of technological development began to be supported by Blockchain technology. Blockchain is a new idea in the financial industry as a solution to solve the problem of digital money (cryptocurrency). Transactions recorded in the blockchain will be permanently stored so that they cannot be manipulated and provide a higher level of security. Blockchain technology supports the development of triple entry bookkeeping which is a configuration of the development of the double entry bookkeeping system. This research uses qualitative proximity to the library research method. The data collected comes from indexed journals on Google Scholar, Science and Technology (Sinta), Directory of Open Access Journals (DOAJ), books and other literature which will then be analyzed and set forth in the form of written words.The results of this study show that Triple Entry Bookkeeping in the Blockchain era has many advantages as a form of development of Double Entry Bookkeeping, namely providing information about budgets, automatic transaction validation, automatic public ledger, increasing openness & trust, and solving fraud. In Indonesia itself, blockchain implementation in the field of accounting has been widely carried out, such as on the Online Pajak platform, Bank BCA, PT Pos Indonesia, and other commercial companies listed on the Indonesian Blockchain Association (ABI). The implementation of the triple entry bookkeeping system is still not ready to be implemented by medium-sized entities and MSMEs due to the high costs required, the lack of understanding of professional accountants regarding technology and entities that feel they still do not need a triple entry bookkeeping system. Therefore, support from all parties is needed so that this research can develop and not only become a concept but can be implemented in the financial industry.
Efektivitas Digital Collaborative Learning Terhadap Kemampuan Leadership Mahasiswa Sarjana Terapan Akuntansi Eka Ary Wibawa; Dian Normalitasari Purnama; Rahmat Darmawan
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.p315-322

Abstract

Leadership is the most essential ability of accounting graduates needed by the labour market. This study aims to examine the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. The research design uses a quasi-experimental with a quantitative approach. The research was conducted at the Bachelor of Applied Accounting Study Program, Faculty of Economics, Yogyakarta State University in the odd semester of the 2022/2023 academic year. The research sample consisted of an experimental class and a control class of 35 students. An online questionnaire based on a Likert scale with five alternative answers was used to collect data. To ensure that the data met the requirements for analysis, the normality and homogeneity tests of variance were performed. The data was described using quantitative descriptive statistical analysis, and the hypothesis was tested using an independent sample t test. The results of the study show that there are significant differences in the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. This means that providing digital collaborative learning treatment has a significant impact on improving the leadership abilities of undergraduate accounting students. This means that if lecturer want to improve the leadership skills of their students, they can apply digital collaborative learning to their learning. Further research has the opportunity to examine the effectiveness of different digital collaborative learning media on leadership abilities.
Pengaruh Pembelajaran Online, Penggunaan Bahan Ajar Interaktif Berbasis CTL, dan Intensitas Pemberian Tugas Terhadap Hasil Belajar PALIP SMKN 10 Surabaya I'in Mutmainah; Susanti Susanti
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.p291-303

Abstract

Education in Indonesia is a benchmark for the development and the nation’s progress. However, the educational activities have been hampered since the Covid-19 pandemic, which requires the learning process to be distance learning or online. This can affect the student learning outcomes.The purpose of this study is to determine the effect of online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment on the learning outcomes of government institutions/agencies accounting practicums. This type of research includes quantitative research which is analyzed using statistics and interpreted. Sampling using the Simple Random Sampling technique and calculated using the Slovin formula, that is 60 students in class XI AKL SMKN 10 Surabaya. The data collection instrument was a closed questionnaire which was then processed through the help of the SPSS V25 application through multiple linear regression tests. The results of this study are partially online learning has no effect on learning outcomes while the use of CTL-based interactive teaching materials and the intensity of assignment has a positive and significant effect on learning outcomes of government institutions/agencies accounting practicums. Meanwhile, simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have a positive and significant impact on the learning outcomes of government institutions/agencies accounting practicums at SMKN 10 Surabaya. Simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have contributed 60.5% to the learning outcomes of government institutions/agencies accounting practicums.

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