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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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Development of Accounting Crossword Puzzle Learning Media to Improve Vocational High School Students' Learning Activities Saputri, Agatha; Nurrahman, Arief; Nugraha, R. Andro Zylio; Juliani, Dian; Achmadi, Caesar Rosyad
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research is development research (RnD) which aims to improve student learning activities in service company accounting competencies for vocational high school students through the development of accounting crossword learning media. This research was carried out collaboratively over two cycles. The ADDIE model is used to develop learning media with a cycle of analyze, design, develop, implementation and evaluation. Validity tests from 5 experts on the media were carried out to assess the suitability of the media before being implemented in the field. The test continued by looking at the feasibility and practicality responses from teachers and students after cycles I and II were carried out. The research sample used in this study was 144 students and 10 teachers taken using purposive random sampling. The data analysis used is descriptive data analysis with percentages. Based on the results of the expert assessment, it shows that the development of accounting crossword learning media is valid for use in accounting learning. Based on the application of accounting crossword puzzles, there was an increase in learning activities from cycle I to cycle II. Based on daily record data, it shows positive changes in students' attitudes towards the development of accounting crossword puzzle learning media in Vocational High Schools.
Pengembangan Bahan Ajar Interaktif Pada Kurikulum Merdeka Berbasis Genially Dalam Materi Administrasi Pajak Kelas XI Akuntansi Keuangan Lembaga SMK Negeri Surabaya Putra, Venando Aditya; Susanti, Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research aims to produce interactive teaching materials in the independent curriculum based on Genially, describe the feasibility of interactive teaching materials using Genially, and analyze student responses after testing the developed teaching materials. This type of research is development research with a 4D model, where this research is carried out through four stages, namely: define, design, develop, and disseminate. The interactive teaching materials developed are reviewed and validated first by material experts, language experts and media experts. The trial was carried out on 30 class XI Accounting students from SMK Negeri Surabaya. The results of this research indicate that genially based interactive teaching materials on tax administration subjects are suitable for use. The feasibility of the material validation results is 91.05% in the very feasible category, the feasibility of the language validation results is 98.66 percent in the very feasible category, the feasibility of the media validation results is 84.06 percent in the very feasible category, and the feasibility of the student response results was 98.33% which showed a positive response.
Pengaruh Struktur Asset, Growth Opportunity, dan Profitabilitas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Rahmadhani, Intan; Yeni, Fitri; Sanjaya, Sigit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of the research conducted is to find out how much influence asset structure, growth opportunity, and profitability have on capital structure with company size. The population used in the research carried out was 214 companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022 obtained from www.idx.co.id, using porposive sampling techniques and obtaining a total of 59 manufacturing sector companies as samples. The results of the study indicate that asset structure and growth opportunity on capital structure have a positive and significant effect on capital structure, profitability partially has a negative and significant effect on capital structure, company size is able to moderate the effect of asset structure, growth opportunity, and profitability on capital structure in manufacturing sector companies listed on the Indonesia Stock Exchange.
The Contribution of Indonesia's Ethnographic-Based Accounting Research Trends (2013-2022): An Analysis Study Using The Bibliometrics Saputra, Irwan Adimas Ganda; Hakim, Luqman; Pamungkas, Heni Purwa
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research aims to analyse Indonesia's trends and contributions in ethnographic research through a bibliometric study using the Scopus database from 2013-2022. This research is a type of qualitative research using bibliometric analysis methods. data collection and analysis techniques are carried out in five stages starting with searching for data using certain desired keywords and ending with analysed data. The conclusion obtained from the results of this study is that ethnographic publications increase from year to year. The United States has contributed the most in the last decade, while Indonesia is in fourth place. Universitas Airlangga, Universitas Padjajaran, and Universitas Gadjah Mada are the three Indonesian institutions that contribute to ethnographic research. The analysis also found six clusters in the visualisation of ethnographic research trends, consisting of four main clusters and two secondary clusters. The results of the study have implications and contributions to help researchers to analyse ethnographic research trends globally and provide an overview and recommendations for future research directions. This research provides an overview of the development of ethnographic research in accounting and provides an overview of the novelty of similar research.
Pondasi Perilaku Pengelolaan Keuangan Mahasiswa: Peran Dari Literasi Keuangan, Lingkungan Sosial, dan Tingkat Penghasilan Orang Tua Sebagai Pemoderasi Febriyana, Yosita Febriyana; Yuanita, Dielanova Wynni
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research aims to analyze the influence of financial literacy and the social environment on students' financial management behavior which is moderated by the level of parental income in Accounting study program students in the Special Region of Yogyakarta, Semarang and Salatiga. This research uses a quantitative type of research. The sample in this study was 315 respondents, taken by purposive sampling. The data collection technique was carried out using a questionnaire. The data analysis technique used is the SEM-PLS (Structural Equation Modeling) data analysis technique with SmartPLS version 4 software. Based on the research results, the following results were found: H1 is supported, students with high financial literacy have good financial management behavior. H2 is supported, students with a good social environment have good financial management behavior. H3 is not supported, parental income level moderates the influence of financial literacy on students' financial management behavior. H4 is supported, parental income level moderates the influence of the social environment on students' financial management behavior.
Pengaruh Bahan Ajar Digital, Kemandirian Belajar, dan Keaktifan Peserta Didik Terhadap Hasil Belajar Mata Pelajaran Praktikum Akuntansi Jasa, Dagang, dan Manufaktur Argina, Yunia Tri; Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to determine the effect of digital teaching materials, learning independence and activeness on the learning outcomes of accounting practicum for students in class XI AKL SMKN 1 Surabaya. The research is a type of quantitative research by taking a sample of 140 students. The results of data processing through SPSS 25 show that there is a simultaneous influence of teaching materials, independent learning, and activeness on learning outcomes with a significance value < α 0.05. The average level of influence of each variable such as digital teaching materials and activeness has a moderate level of influence and learning independence has a fairly high level of influence on learning outcomes. There is a moderate level of influence due to the utilization of teaching materials that are not optimal and the lack of student focus in learning activities. As well as the need for interest and learning discipline to improve good learning outcomes.
Pengaruh Leverage, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Infrastruktur Di Bursa Efek Indonesia Tahun 2019-2023 Jeremia, Eungeuline Eva; Arif, Amirul
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of this study is to analyze the influence of leverage, profitability, liquidity, and company size on the value of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research is a quantitative study conducted using multiple linear regression analysis with secondary data obtained from the annual financial reports of infrastructure companies on the IDX. The sample of this study consists of 15 infrastructure companies selected using purposive sampling techniques. The sample criteria are that the companies must have complete financial reports and be active in stock trading on the IDX during the 2019-2023 period. The results of this study indicate that leverage has a significant negative effect on company value. Profitability, Liquidity, and company size do not have a significant effect on company value. Leverage, profitability, liquidity, and company size simultaneously have a significant effect on company value. This study provides implications for company management in decision-making to increase company value in the future through leverage, profitability, liquidity, and company size. This research also provides insights for investors in determining which companies are suitable for investment.
Pengaruh Model Pembelajaran Problem Based Learning, Efikasi Diri Dan Literasi Digital Terhadap Kemampuan Berpikir Kritis Siswa Kelas XI SMK Negeri 4 Surabaya irda Fajriana; Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to examine and analyze the effect of the Problem Based Learning (PBL) model, self-efficacy, and digital literacy on the critical thinking skills of 11th-grade students at SMK Negeri 4 Surabaya. This study employs a quantitative method with an ex post facto approach, which is used to investigate cause-and-effect relationships between variables that have already occurred without any data manipulation. The research sample consists of 84 students from the Financial Accounting Department, selected using the simple random sampling technique. Data were collected through questionnaires and analyzed using SmartPLS 4 with the Partial Least Square – Structural Equation Model (PLS-SEM) approach. The analysis process includes outer model testing to measure validity and reliability, inner model testing to examine the relationships between variables, and F-Square and R-Square tests to determine the magnitude of the independent variables' influence on the dependent variable.The findings indicate that Problem Based Learning, self-efficacy, and digital literacy each have a positive and significant effect on students' critical thinking skills. Among these factors, self-efficacy has the strongest influence. These three factors simultaneously contribute to enhancing students' critical thinking abilities in the Financial Accounting Department at SMK Negeri 4 Surabaya.
Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Adinata, Restu Eri; Wuryani, Eni; Triani, Ni Nyoman Alit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables
Efektifitas Sistem Informasi Akuntansi (SIA) dan Tata Kelola Perusahaan (GCG) Di Indonesia Nilammadi, Wa Ode Musmiarny; Wuryani, Eni
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study delves into how Systems for Accounting Information (AIS) influence the implementation of Good Corporate Governance (GCG) within Indonesian companies, set against the backdrop of high-profile financial scandals that have exposed critical flaws in governance practices. The research brings an objective, which is to determine whether an effective AIS can enhance GCG within companies. A quantitative research design was adopted, utilizing a survey-based approach. To gather primary data, questionnaires were disseminated among employees working in accounting departments across Surabaya. Furthermore, the data were processed using measurement model testing techniques and structural model testing with SmartPLS software. From a sequence of research steps, it has indicated that AIS brings an impactful positive influence on GCG. This shows the proof that a well-designed AIS can significantly contribute to improving GCG practices within companies. This research offers value on both academic and practical levels. From an academic perspective, it lays the groundwork for future investigations and deeper exploration on AIS and GCG. Practically, it offers companies the opportunity to enhance the performance of their corporate governance by improving the effectiveness of their AIS.

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