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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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Tax Planning in Personal Income Tax: A Systematic Literature Review Abdurrauf Umar; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p126-135

Abstract

The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and inta-vivos; deathbed planning, etc. Importantly, they provided insights into how unincorporated businesses and entrepreneurs can optimize their disposable income through good personal income tax planning. In addition to the above, it highlighted such financial instruments that were resorted to, the most by taxpayers, which made their personal income tax planning more effective. (life insurance policies are the most widely used tax-saving tool, followed by provident funds and tax-saving fixed deposits, loans for homes and schools, National Savings Certificates, unit-linked insurance plans, health insurance plans, and equity-linked savings schemes, Infrastructure Bonds, in that order); we also found out that government strategies that influenced tax planning in favour of the state include: cooperation, increased uncertainty, creation of models, and maintaining a friendly atmosphere to avoid aggressive tax planning and improve revenue. Finally, direction for future research was suggested.
Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan Angelina Irena; RM Rum Hendarmin; Reny Aziatul Pebriani
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p185-197

Abstract

This study aims to empirically prove the effect of profitability ratio, company size, capital structure, and dividend policy on company value. The method used in selecting research samples is purposive sampling technique. The sample of this study was 19 food and beverage companies listed on the IDX from 2019 to 2021 with a 3-year observation period of 57 company samples. The data analysis model used in this study is a multiple linear regression analysis model with a tool in the form of statistical software known as SPSS 26. The results of this study show that (1) the profitability ratio (X1), company size (X2), capital structure (X3), and dividend policy (X4) simultaneously have a positive and significant effect on the value of the company; (2) the profitability ratio (X1) has a positive and significant effect on the value of the company (PBV); (3) the size of the company (X2) has no positive and significant effect on the value of the company (PBV); (4) capital structure (X3) positively and significantly affects the value of the company (PBV); (5) dividend policy (X4) has no positive and significant effect on the value of the company (PBV).
Potret Peran Pajak Daerah pada Saat Sebelum dan Setelah Pandemi Covid-19 Elviana Andrian Nova W. P; Khy'sh Nusri Leapatra Chamalinda
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p108-125

Abstract

Covid-19 pandemic is a challenge for the regional government of Nganjuk Regency which is currently intensively realizing massive regional development. Various special policies continue to be made in order to optimize regional taxes as PAD source. This study aims to explore growth rate, effectiveness, and contribution of local taxes as a PAD source between before and after the Covid-19 pandemic, also the role of the Bapenda in efforts to increase regional taxes as PAD source. This study uses a quantitative descriptive method. The results of the study show that the growth rate of local taxes over a period of three years has a positive value indicating an increase in revenue performance during the Covid-19 pandemic. Judging from the effectiveness analysis, local tax performance is still categorized as very effective despite the reduced target in 2020 as a result of the Covid-19 pandemic. On the other hand, the contribution of local taxes as a PAD source is categorized as moderate and has always decreased in the last three years. Entertainment tax is a local tax that has the lowest growth, effectiveness, and contribution rates over the last three years, so that the role of Bapenda as an authorized agency is needed. This research also shows that there were not many differences in the role of Bapenda between before and after the Covid-19 pandemic. The lack of awareness and compliance of taxpayers is the main obstacle that forces Bapenda to be directly involved in implementing various work programs.
Pengembangan Media Pembelajaran Interactive Android Game Petualangan Syariahku pada Mata Pelajaran Layanan Lembaga Keuangan Syariah Nattaya Lakshita Melati; Luqman Hakim
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p96-107

Abstract

As technology develops rapidly, adjustments the learning process are needed to achieve learning objectives. Curriculum 2013 with a scientific approach and technology ICT as an interactive learning tool is one of the methods to increase student interest and learning outcomes. Interactive Android game has a positive impact on motivation, enjoyment of learning, and confidence in the new information obtained. Equipped with various HOTS-based questions, appropriate designs, effective and efficient Android-based. This research aims to create interactive Android games for Islamic financial institution services class XI semester 1. The development process includes the analysis, design, development, implementation, and evaluation according to the ADDIE model by Dick and Carry. The media that has been developed is analyzed and tested on 20 students of Islamic banking class XI State Vocational High School 2 Mojokerto City. Average percentage results by experts and learners were obtained in the categories of "very decent" as well as "excellent". So it can be concluded that interactive Android game learning media for Islamic financial institution service subjects for class XI semester 1 is very suitable for use in the learning process and obtains positive responses from students. Suggestions for the next researcher is to develop interactive Android game learning media for class X, XI semester 2 and XII.
Value Universitas dan Perilaku Cyber Cheating: Analisis Teori Fraud Diamond Falentine Yessyani Basot; Dielanova Wynni Yuanita; Christine Novita Dewi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p175-184

Abstract

The purpose of this study is to examine the factors that drive accounting students to commit academic fraud based on the fraud diamond theory (pressure, opportunity, rationalization and ability) and technology abuse by considering university values. This study used purposive sampling as a sampling method using a questionnaire. The sample of this research was 170 Bachelor of Accounting students at Christian Private University, Yogyakarta. The data analysis method was processed using the Structural Equation Model (SEM). Specifically, the SEM method chosen is Partial Least Square (PLS) because it can be used to analyze data with a small number of samples (Hair et al, 2014). The results of this study succeeded in proving that pressure, opportunity, rationalization, ability and misuse of technology have a significant positive effect on academic cheating. This revealed that students who study at universities with Christian values still separate spiritual interests and academic achievements.
Accounting Student Perceptions toward Online Flipped Statistics Course and Effective Methods to Promote Engagement, Increase Satisfaction, and Improve Self-Efficacy Irene Budi Prastiwi; Sukasah Syahdan
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p148-163

Abstract

The COVID-19 pandemic has motivated many educational institutions in the world to adapt their delivery method from conventional (offline) teaching/learning to online methods, and one of the methods is the Flipped Classroom. Nonetheless, the shift from offline classroom instruction to online learning must ensure its long-term quality, which can be effectively delivered to students. Thus, this study investigates the effectiveness of the an online flipped classroom teaching model as perceived by learners, applied due to the COVID-19 pandemic. The sample for this study includes 41 accounting students taking an online statistics course in their 5th and 7th semesters in a private university in Indonesia. The methods are both quantitative—employed through a questionnaire—and qualitative through applied semi-structured interviews as well as for analyzing the collected corpus. Ultimately, the study concludes that, in terms of student engagement, satisfaction, and efficacy, the flipped classroom method is effective. Lastly, the significance of the research shows recommendations for improving the application of the flipped classroom approach in the current context of online learning amidst the prevailing policy in Indonesia and beyond.
Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia Hendro Lukman; Anto Cahyadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p164-174

Abstract

Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future.
Efektivitas Pembelajaran Berbasis Studi Kasus Untuk Membentuk Persepsi Mahasiswa Akuntansi Terhadap Corporate Social Responsibility (CSR) “Studi Kasus Di PTS X Surabaya” Yenny Sugiarti; Ni Luh Putu Tresna Santhi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p136-147

Abstract

Education about CSR will shape students' understanding and perceptions of CSR, so that higher education, especially accounting majors must determine appropriate learning methods so that students understand and have positive perceptions about CSR. The purpose of this research is to determine the effectiveness of the case-based learning method to form positive perceptions about CSR for accounting students when online learning is carried out during the COVID-19 pandemic. This research was conducted at the accounting department of PTS X, a private university in Surabaya.This study used a mixed method between qualitative analysis which was obtained the data through interviews, document analysis and observation and was strengthened by the results of descriptive statistics whose data were obtained through distributing questionnaires to 67 students. The results of this study indicate that the case study-based learning method is still effective in forming positive perceptions of accounting students about CSR even though learning is carried out online during pandemic. Accounting students have a good understanding of the responsibilities that must be carried out by companies, not only economic responsibilities but also legal responsibility, ethical responsibility, stewardship principle, company employee-relationship, and social responsibility. The results of this study also show that students perceive that CSR is beneficial for companies. This research was conducted with one shot study, so it does not measure the difference between before and after study CSR. Future research is expected to be carried out using a longitudinal model or a cross-sectional model so that can measure the differences in perceptions between before and after study CSR.
Pengembangan E-LKPD Berbasis Contextual Teaching and Learning Pada Materi Harga Pokok Proses Dalam Meningkatkan Kemampuan Berpikir Kritis Siswa SMK Ervina Novita Sari; Agung Listiadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p211-227

Abstract

This study aim to produce digital-based teaching materials in the form of E-LKPD using Contexual Teaching and Learning (CTL) by using the Application Flip Pdf Professional and integrated with activities that can train critical thinking skills of vocational students. This study uses the development model of Thiagarajan and Semmel (1974) which consists of 4 stages (define, design, develop, disseminate) due to time constraints the research was only carried out up to stage develop. The results of this study obtained are that the development of the E-LKPD that has been carried out can be categorized as very feasible with an average value of the validity test from material expert, language expert, graphic experts of 88.25%. The development of the E-LKPD received a very good response from students with a practicality analysis score of 97.19%. The E-LKPD that has been developed is effective in intensify students' critical thinking skills as evidenced by testing N-Gain score who obtained an average score of 61.83% which can be categorized as moderate based on the results of the critical thinking skills test. Thus, it can be concluded that the developed E-LKPD is categorized as valid and very feasible and can effectively improve the critical thinking skills of SMK students.
Dapatkah Efikasi Diri Memediasi Pengaruh Kompetensi Kejuruan Terhadap Kesiapan Kerja Siswa di Bidang Akuntansi ? Ananda Gilang Ismoyo; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
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.v11n2.p198-210

Abstract

The purpose of this research is to prove the role of self-efficacy as a mediator between vocational competence and work readiness in grade 12 students of SMKN Mojoagung in the 2022/2023 academic year. This type of research is explanatory with a quantitative approach. Primary data collection in this research uses a questionnaire. Processing and analysis of data in this research using SEM-PLS analysis. The results of this research indicate that vocational competence cannot directly influence work readiness, self-efficacy can directly influence work readiness, self-efficacy is directly influenced by vocational competence, self-efficacy can be a mediating variable between vocational competence and work readiness in class 12 AKL students at SMKN Mojoagung for the academic year 2022/2023. In this research self-efficacy acts as a full mediation. For further researchers, it is hoped that they can expand the sample in one district or wider to strengthen the research findings , increase the variables studied such as family support, career maturity and time, and can be add the test for instrument development.

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