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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 554 Documents
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Pengaruh Kemampuan TPACK dan Efikasi Diri Terhadap Kesiapan Menjadi Guru Firmansyah, Fajar; Bahtiar, Moh. Danang
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

Teachers are one of the parties contributing to the achievement and determination of success in the education world. Moreover, the rapid changes in the world of technology and information have significantly impacted education. Therefore, it is necessary to have professional and sufficiently competent teachers. Teachers in the millennial era need to integrate technology and information into classroom learning to better support the quality of education in accordance with relevant competencies for the needs and developments of the times. This research aims to analyze the influence of TPACK ability on readiness to become a teacher, the influence of self-efficacy on readiness to become a teacher, and the simultaneous influence of TPACK and self-efficacy on readiness to become a teacher. This research uses a quantitative approach method. The number of respondents in this study is 84 students from the accounting education study program at Surabaya State University. The method applied for sampling is purposive random sampling technique. The data collection process was carried out by distributing questionnaires online, which were then processed using multiple linear analysis. The results of the study prove that TPACK significantly affects readiness to become a teacher, while self-efficacy does not significantly affect readiness to become a teacher. Simultaneously, the TPACK and self-efficacy variables affect readiness to become a teacher.
Pengembangan Media Pembelajaran Interaktif Berbasis Genially Dalam Materi Pencatatan Persediaan Kelas XI Akuntansi Dan Keuangan Lembaga SMK Negeri 4 Surabaya Listya Indriana; Rochmawati
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

The advancement of digital technology in education necessitates learning media that are not only visually engaging but also capable of fostering 21st-century skills such as critical thinking, creativity, collaboration, and communication. However, in practice, media used in schools have not fully adapted to technological developments and students’ learning needs, leading to low engagement and comprehension, particularly for complex topics such as inventory recording. This study aimed to develop Genially-based interactive learning media, assess its feasibility, and analyze students’ responses. The development process followed the ADDIE model, which includes Analysis, Design, Development, Implementation, and Evaluation. The analysis stage identified the need for attractive and interactive media. The resulting product contains inventory recording materials, practice questions, simulations, and quizzes. Instruments included validation sheets from subject matter, language, and media experts, as well as student response questionnaires. The trial was conducted with Grade XI Accounting students at SMK Negeri 4 Surabaya. Validation results indicated excellent feasibility, with scores of 93% from subject matter experts, 88% from language experts, 95% from media experts, and 99.48% from students. These findings suggest that the developed media is not only feasible for use but also effective in improving understanding of inventory recording. Genially-based interactive media facilitates teachers in delivering inventory recording material in an engaging and interactive way while fostering student independence and developing critical thinking, creativity, collaboration, and communication skills.
Pengembangan LKPD Berbasis Model Problem Based Learning (PBL) Pada Mata Pelajaran Akuntansi Perusahaan Jasa dan Dagang Kelas XI SMK Negeri 4 Surabaya Lidya Pratama Sari; Rochmawati
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

Vocational education serves as a key factor in producing individuals with skills aligned to the needs of the workforce, one of which is implemented through Vocational High Schools (SMK). However, SMK graduates still dominate the open unemployment rate in Indonesia, indicating a mismatch between graduate competencies and industry demands. One of the contributing factors is the limited availability of Student Worksheets (LKPD) that support practicum activities, as well as the continued use of narrative-based questions that lack contextual relevance. The purpose of this study is to design and develop LKPD based on the Problem Based Learning (PBL) model for the topic of service and trading company accounting, which is expected to enhance students’ practical skills and make learning more relevant to industrial demands. The method used in this study is Research and Development (R&D). The ADDIE model was chosen because it offers a systematic, organized, and adaptable framework that facilitates the development of learning tools tailored to students’ needs while allowing continuous evaluation throughout the development process. Expert validation results show that the LKPD is considered highly feasible, with content feasibility at 88%, presentation at 96%, language at 88%, and media at 100%, resulting in an overall average score of 93%. Student responses to the LKPD were also highly positive, with a percentage of 99.5% categorized as Excellent. These findings indicate that the PBL-based LKPD effectively supports contextual and applicable accounting learning in vocational school.
Pengaruh Literasi Keuangan, Pendapatan, dan Self Control terhadap Financial Management Behavior pada Mahasiswa. Septiarum, Ade Fitriani Kusuma; Susanti, Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Financial management is a skill that students should have in their lives. As result, students should have an income, attend finance classes at uniersity be able to balance income and spending comprehend the many sorts of financial activities practice self-control over financial expenditures and be able to manage personal money. The goal of this study is to examine the impact of financial literacy income, and self-control on student financial management behaior. This is a associative quantitative study. Measurement of variables through a Likert scale. The population studied was the 2018 and 2019 Accounting Education Study Program students, totaling 117 students. The number of samples was determined using the Slovin formula for 91 students. The sampling approach employing the Non-Probability Sampling technique in conjunction with the Purposive Sampling technique. Techniques for collecting data using online surveys. This study report concludes that financial literacy, income, and self-control all have a substantial effect on students' money management behavior.
Pengembangan Multimedia Interaktif DIAKSY (Digital Akuntansi Syariah) Berbasis Google Sites Pada Mata Pelajaran Akuntansi Perbankan Syariah Triani, Widy
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 2 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research was carried out with the aim of developing learning media in the form of interactive multimedia based on Google Sites in Islamic banking accounting subjects for class XII and to determine the feasibility of the media made. This interactive multimedia is called DIAKSY (Digital Islamic Accounting). In this study using the ADDIE development model, including analysis, design, development, implementation, and evaluation. Product trial activities were carried out by 20 students at SMK Negeri 2 Kota Mojokerto Class XII, Islamic Banking Department. Based on expert validation, the criteria are very feasible with an average percentage of eligibility for material experts of 88%, and the percentage of eligibility for media experts is 94.74%. As for the responses of the students, it was obtained that the criteria were very good at a percentage of 98%. Thus, the final result is that Google Sites-based interactive multimedia DIAKSY (Digital Accounting Sharia) products are very suitable to be used as learning media in the learning process with an average feasibility of ≥ 61%.
Perkembangan Kurikulum 2013 ke Kurikulum Merdeka di SMK N 2 Magelang Ramadhani, Ananda Putra
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The development from the K13 curriculum to the independent curriculum has caused many significant changes. Many terms previously used in the 2013 curriculum are no longer used in the independent curriculum and have developed into new terms. The purpose of this study was to determine the development of the curriculum at SMKN 2 Magelang. The method used in this research is using a qualitative approach and also using a literature review method that allows for an in-depth understanding of the changes that have occurred in the accounting curriculum. Data was collected through interviews and observations in online studies available on the internet. The data analysis technique uses quantitative descriptive. The results of this study indicate that the development from curriculum 13 to the independent curriculum has caused many significant changes to the accounting curriculum at SMKN 2 Magelang. One of the significant changes is the emphasis on implementing a more contextual and project-based learning approach in teaching accounting. An independent curriculum also provides greater flexibility for schools in adapting the curriculum to the needs of students. The independent curriculum introduces competency-based learning with an emphasis on developing students' practical skills in accounting. Based on the results of existing research, it is hoped that it can add to a better understanding of competency-based curriculum development models and their impact on higher education.
Riset Eksperimen-Kuasi: Perlukah Mahasiswa Baru Program Studi Akuntansi dari Latar Belakang Sekolah Berbeda kuatir? Sondakh, Antonius Grivaldi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 2 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Some of new students, especially from SMU-IPA, are worried that they will not be able to compete with their colleagues from SMU-IPS and SMK-Accounting. Using a quasi-experimental method, this research aims to answer these concerns by extending previous findings regarding the relationship between school background and understanding of basic accounting. The introductory learning of accounting in the first year is experimental manipulation. The subjects who became the experimental group were 3rd-semester students, while the subjects who became the control group were 1st-semester students. Using prospect theory, this research proves that although initially these concerns were justified, after receiving basic accounting studies, these concerns became unreasonable. Apart from answering the concerns of new students, the results of this research are useful for the accounting study program to convince prospective new students and their parents not to hesitate in choosing accounting as a study option for future careers.
The Influence of Self Efficacy, Procrastination Academic and Learning Environment on Academic Fraud Behavior of Student Department of Accounting and Finance Institution of SMK Negeri 1 Yogyakarta Siregar, Merinda Noorma Novida; Kusmiyati, Iin
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 2 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The objectives of this study are to: (1) identify the influence of self-efficacy on academic dishonesty among accounting students at SMK Negeri 1 Yogyakarta; (2) identify the influence of academic procrastination on academic dishonesty among accounting students at SMK Negeri 1 Yogyakarta; and (3) identify the influence of the learning environment on academic dishonesty among accounting students at SMK Negeri 1 Yogyakarta. The population of this study consisted of 202 students from classes X, XII, and XII at SMK Negeri 1 Yogyakarta who were majoring in accounting. 36 students in class X AKKL 1 Accounting and Finance Expertise Program at SMK Negeri 1 Yogyakarta participated in instrument trials. The linearity test, the multicollinearity test, and the heteroscedasticity test were the prerequisite tests in this study. The analysis technique used in this research is simple regression analysis for the first, second and third hypotheses. The results of this study indicate that: 1) There is a negative effect of Self Efficacy on Academic Fraud Behavior of Students majoring in Accounting at SMK Negeri 1 Yogyakarta with a correlation coefficient of -0,286 and a coefficient of determination of 0,082; 2) There is a positive effect of Academic Procrastination on Academic Fraud Behavior of Students majoring in Accounting at SMK Negeri 1 Yogyakarta with a correlation coefficient of of 0,186 and a coefficient of determination of of 0,135; 3) There is a negative effect of the Learning Environment on the Academic Fraud Behavior of Students majoring in Accounting at SMK Negeri 1 Yogyakarta with a correlation coefficient of -0,375 and a coefficient of determination of of 0,145.
Z-Accounting : Menciptakan Generasi Baru Akuntan Profesional Dalam Era Revolusi Industri 4.0 Pratama, Bagas Brian
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The Industrial Revolution 4.0 changed society's physical and psychological needs, including economic and business. In this condition, accounting education to produce future generations of accountants must provide appropriate learning to respond to the changes that occur. Moreover, changes in society in this era have also given birth to a new generation with unique and different characteristics than previous generations. Therefore, this research will analyze and design an accounting education model appropriate to the development of the Industrial Revolution 4.0 era and the character of future generations of students. The research method uses qualitative data collection techniques through interviews and documentation. The interviews were with accounting practitioners from public institutions, corporations, and professionals. Four stages must be carried out, including formulating research objectives clearly and objectively, identifying informant sources and literature sources appropriate to the research topic, conducting interviews for information, extracting data from literature sources, and finally, analyzing and concluding the research results. The research results show that changes in accounting education strategies are needed to prepare professional accountants for the future. The first is that accounting education must be technology-based to accommodate the digital abilities of the millennial generation. Second, accounting education must prepare a learning model that suits the character of the millennial generation. The success of these two strategies will create a new generation of professional accountants in the future who have strong personalities, are idealistic and self-confident, are team-oriented, creative and innovative, and have a high ability to use digital technology.
Faktor Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAK) di Indonesia Yanti, Ullifah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Professional Accounting Education (PPAK) plays an important role in equipping students majoring in accounting to become experts in the field of accounting. The aim of this research is to determine how certain factors influence accounting students' desire to take part in a professional accounting program, as well as evaluate the impact of the academic environment on accounting students' intentions to complete PPAK. This research method uses a "charting the field" approach. The results of the research are as follows. (1) Motivational factors such as qualifications, career opportunities, and financial aspects have a significant influence on students' interest in participating in vocational training programs. (2) motivation, career opportunities and financial conditions have a significant effect on students' interest in participating in PPAK education. (3) Motivational factors such as qualifications, academic achievement and emotional intelligence make a positive contribution to students' interest in pursuing professional accounting education. (4) Motivational factors such as professional and social motivation do not have a significant influence on students' interest in pursuing PPAK education. (5) Motivational factors such as program quality, career opportunities, financial efficiency, social motivation, perception of training costs, and perception of study duration have a significant influence on student interest in professional accounting education. .

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