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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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INDONESIA
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 Motivasi Karir, Dorongan Finansial, Persepsi Mengenai Biaya Pendidikan Terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Guru Rosida, Nila; Rochmawati, Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p318-326

Abstract

This research aims to find out how career motivation, financial encouragement, and perceptions regarding educational costs influence Accounting Education students' interest in participating in Teacher Professional Education. This research uses a quantitative research design using primary data sources taken directly by researchers with a Likert scale questionnaire. A purposive sampling technique was chosen to be used in this research and 98 students majoring in Accounting Education class of 2017 at Surabaya State University were the sample. The multiple regression analysis method was used to analyze the data obtained. The research results show that; (1) Career motivation has a significant effect on students' interest in participating in PPG, high career motivation will encourage students to improve their abilities so they can achieve higher careers and positions, one of which is by obtaining teacher certification. (2) Financial encouragement has a significant effect on students' interest in participating in PPG, the higher the student's financial encouragement, the higher their interest in participating in PPG. (3) Perceptions regarding education costs do not influence students' interest in participating in PPG, different economic conditions are not always directly proportional to students' interest in participating in PPG. (4) Career motivation, financial encouragement, student perceptions regarding educational costs can simultaneously influence students' interest in pursuing professional teacher education.
Pengembangan Modul Digital Interaktif Perpajakan Puspita Zandra, Rosy Aprieza; Nurfitriasih, Dyah Metha; Nurindrasari, Diana
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p228-240

Abstract

Understanding of taxation has a high urgency, especially for accounting students because tax calculations and reporting are unavoidable in most sectors in Indonesia. Knowledge and understanding of taxation must be possessed by accounting students to prepare themselves to enter the world of work. In addition, learning in lectures experiences segregation from teacher centered to student centered, both synchronously and asynchronously. This requires innovations for systemic improvements to the components of education, especially learning media. The purpose of this study is to examine the development of learning media in the form of interactive digital modules, namely flipbooks in the Taxation course using the ADDIE model. The modules developed have been assessed by material experts, media experts, and tested on a limited basis among internal students who are taking Taxation courses as many as 31 students. The results showed that the feasibility of the material on the interactive digital module was considered sufficient by the material expert validator. Meanwhile, the results of the media expert's validation showed that the interactive digital module was considered good. The results of the limited test on students showed that the interactive digital module was understood. The assessment is on several aspects, namely the presentation of information, the content of cognition and functionality.
Economic Value Added And Market Value Added At PT. Goto Gojek Tokopedia Tbk Alfaini, Nur Risqi; Kholilah, Kholilah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p253-266

Abstract

This research will ascertain PT GoTo Gojek Tokopedia's financial performance before the IPO. The NVivo 12 application is used to examine the qualitative research approach employed in this study. The findings revealed that EVA before the IPO was below zero, indicating that the company cannot add value for shareholders and cannot meet its debt obligations. In 2020, the MVA value was positive; in 2021, it was negative. According to these findings, the corporation did well in 2020 but poorly in 2021. These two findings show that the company's financial performance was poor before the IPO. As a result, the company's choice to go public was rushed and bad for stakeholders. This study is anticipated to offer stakeholders a reference method for measuring financial performance.
Pengembangan Media Pembelajaran Berbasis Android dan HTML Berbantu Lectora Inspire Pada Materi Jurnal Umum di SMK Muhammadiyah 04 Medan Rizkianda, Chairina; Zainal, Andri; Haryadi, Haryadi; Sriwedari, Tuti; Ramdhansyah, Ramdhansyah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p241-252

Abstract

Innovation in creating learning media so that it can adapt to technological developments is an innovation that is needed in learning. This study aims to develop interactive learning media based on Android and HTML assisted by Lectora Inspire and then also analyze the feasibility, effectiveness and practicality of the media developed into general journal material. The development of this interactive learning media was developed using the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). Data collection instruments used validation sheets, pre-test post-test sheets and also student response sheets. The material expert validation score was 94% with the very feasible category, the media expert validation score was 100% with the very feasible category, the learning practitioner validation score was 96.3% with the feasible category, and the user validation score was 98.1% with the very feasible category. With an average score of 97.1%, the media is considered very feasible to use. The practicality of the media gets a score of 82.15% which is in the very practical category, and the effectiveness of the media gets a score of 82.85% in the effective category.
Persepsi Wajib Pajak pada Pembingkaian Pemberitaan Kasus Penghindaran Pajak dalam Keputusan Kepatuhan Pajak Auril, Titania; Angriani, Elda; Nanda, Nanda; Ikhsan, Syarbini
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p327-336

Abstract

Framing causes individuals to have different behavior in making various decisions. In this research, the framing of tax avoidance news is one of the factors in taxpayers' perceptions of whether or not they will remain compliant with taxes after reading tax avoidance news. This research aims to find out how taxpayers perceive the framing of tax avoidance news in tax compliance decisions using the Theory of Planned Behavior (TPB) and the Theory of Reasoned Action (TRA) which are used as a basis for explaining changes in individual behavior when receiving the framing effect. This descriptive research was carried out by collecting primary data on the population, namely taxpayers in Pontianak City, West Kalimantan. This research data was collected from May to June 2023. Data was collected using interview techniques. Respondents in this study were selected using a purposive sampling technique. The findings in this research are the perception that taxpayers still choose to comply with taxes after hearing news about tax avoidance, which means that taxpayers think that news about tax avoidance is framed positively.
Pengaruh Diversitas Gender Dewan terhadap Kinerja Perusahaan (Studi Global pada berbagai Negara di Dunia) Natalia, Lita; Arief, Meta; Widyaningsih, Aristanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p288-298

Abstract

In this literature, the author reviews board gender diversity in areas related to corporate governance and corporate finance, namely Company Performance globally in various countries in the world. The research method in this article uses a qualitative research approach with the type of research, namely Systematic Literature Review (SLR), where researchers identify and summarise topics related to the main topic, then 24 research articles are selected that are most suitable and used as research samples, as for the subject of the topic mapped in this literature, namely 12 countries in the world. After analysis, the majority of countries in the world, namely Turkey, Ghana, United Kingdom, Greece, Pakistan, Russia, Brazil, India, Indonesia, and Pakistan, state that Board Gender Diversity (BGD) can improve company performance. While in several other countries such as Malaysia, Nigeria, and Latin America, the existence of BGD can reduce company performance.
Mengungkap Peran Mental Accounting dalam Pengelolaan Keuangan Geprek Generation Melia, Melia; Yantiana, Nella
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p275-287

Abstract

This study aims to understand how mental accounting plays a role in the financial management of geprek generation who have limited finances but have dependents in the family and how social pressure affects this. This research applies a qualitative method with a phenomenological approach through in-depth interviews. The condition of the geprek generation requires individuals to be wiser in managing their finances but the development of the digital world with flexing content can be an influence on personal financial planning. The results showed that in financial management by the geprek generation, there is a mental accounting process as a self-control on their decisions. In addition, the mental accounting process occurs in the allocation of finances assigned to certain account items such as decisions on self rewarding decisions. With the application of mental accounting, there is a better decision-making process in financial management.
Mental Accounting dan Problematika Pola Perilaku Keuangan Working Student: Berhasil Atau Gagalkah? Ricardo, William Nanda; Ginting, Rafles
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p267-274

Abstract

Financial management is an important thing, especially for a student who works and studies, apart from the demands to achieve higher education, a student is also required to be able to live independently by supporting himself. This study aims to reveal how the strategy of a student who works and studies can manage finances with a mental accounting mindset. The research uses a descriptive qualitative method with phenomenological studies on students who work and study in the city of Pontianak. The research was carried out by conducting in-depth interviews with informants. Based on the results of the study, it was found that the mindset of mental accounting is an important basis for a student who works and studies to be able to carry out smart strategies in managing finances. Mental accounting is an important capital for students who work and study to be able to use money more effectively and efficiently.
Determinan Hasil Belajar AKL SMK N 2 Kota Madiun Pada Kurikulum Merdeka Oktavia, Dita Refa; Utomo, Supri Wahyudi; Sulistyowati, Nur Wahyuning
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (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.v11n3.p310-317

Abstract

Learning is a way for people to learn about unknown things. Factors within students greatly influence their learning outcomes. Various efforts are made by teachers and students to achieve the best possible learning outcomes. The research aims to examine the influence of the determinants of AKL learning outcomes for class Data was taken through a questionnaire and analyzed using the classic assumption test, multiple linear regression. The research showed that partially and simultaneously the AKL learning outcomes of students at SMK Negeri 2 Madiun City class X were influenced by will, independence and motivation.
Pengaruh Laba dan Arus Kas Operasi untuk Memprediksi Kondisi Financial Distress pada Perusahaan Manufaktur SubSektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Rosdiana, Mega; Lasmini, Lilis; Nadeak, Thomas
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

This research aims to analyze the influence of operating profits and cash flow in food and beverage companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 in determining financial distress conditions. In this research, the Return On Asset indicators and operating cash flow ratio were used, as well as quantitative-based research methods. The sample consists of 100 data covering 20 food and beverage subsector companies from 2018 to 2022, selected using a purposive sampling technique. The statistical analysis applied involves multiple linear regression, classical assumption testing, descriptive statistical analysis, correlation analysis, determination analysis, and hypothesis testing. The research results show that profit has a significant influence on financial distress, as well as operating cash flow. Simultaneously, operating profit and cash flow have an impact on changes in financial distress.

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