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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 554 Documents
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Implementasi Quizziz dan Youtube Dalam Meningkatkan Prestasi Akademik Akuntansi Keuangan dalam kegiatan PKL Siswa Kelas XI SMK Negeri 1 Jombang Muaddab, Hafis -
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 current problem at SMK Negeri 1 Jombang is that the learning outcomes for financial accounting practicum subjects during field Industrial practice (PKL) is not optimal. Therefore, this research investigates how to use Quizizz to improve learning outcomes and motivation of vocational school students during PKL. The results of the research obtained important data regarding the increase in student learning outcomes in field work programs in financial accounting subjects along with the use of a combination of direct learning with the Quizizz and YouTube applications. To facilitate communication, Whatsapp Group and Google Classroom media are used so that distance learning during the field work program for financial accounting subjects is easy for students to manage and understand. Quantitative research was conducted using descriptive data analysis based on Pre-Experimental Designs with One-Group Pretest-Posttest. The sample used in this research was 27 students from class XI AK 1, using a purposive sampling technique. Research data processing was carried out using the Wilcoxon hypothesis test and the N-Gain normality test. An important research finding found that the use of Quizizz media was quite effective in learning accounting material. The Wilcoxon test data concluded that the Ho result was declared correct and Ha was rejected, with a 2-tailed asymptotic significance value of 0.001 < 0.05 or autocorrelation occurred. The N-gain normality test found that the results of the N-gain normality test analysis data were at 58.4921%, thus it was concluded that it was quite effective.
Analisis Efisiensi Biaya Produksi Pada CV Cupu Artama Jaya Kabupaten Jombang Hermanu, Nico Alfonso; Sedyati, Retna Ngesti; T, Tiara
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

Cost efficiency in production is crucial for companies to achieve optimal profitability. To optimize production costs, companies need to ensure cost efficiency to avoid unnecessary expenditures. One form of cost efficiency analysis in production involves employing standard cost analysis, which compares production cost expenditures with predetermined standard costs. A study on production cost efficiency was conducted at CV Cupu Artama Jaya in Jombang Regency. The objective was to assess the efficiency within the company. The research was carried out from October to November, focusing on the production of chicken fillets. The research methodology employed was descriptive quantitative analysis. The purposive area sampling technique was utilized, and data on cost efficiency were gathered through interviews and financial data collection during October and November. Data analysis revealed higher expenditures in October compared to in November was more efficient than the previous month with a total difference in the purchase price of raw materials of Rp54,857,608 and a difference in quantity of raw materials of Rp1,119,498,831 and difference in price or quantity experienced an inefficient condition with a difference Rp19,316,142. Meanwhile, labor costs in November showed normal results for the difference in labor wage rates and the difference in working hour efficiency, which showed a difference of Rp). The difference in factory overhead costs in November showed efficient results with a volume difference of Rp48,477,889.62 and the controlled difference showed normal conditions with a total difference of Rp0.
Analisis Integrasi Keterampilan Abad 21 Dalam Buku Teks Ekonomi Kelas XII SMA/MA Nisa', Riska Khoirun; Herlindawati, Dwi; Suharso, Pudjo
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 study aims to analyze the presence of 21st century skills in Economics textbooks used in class XII SMA/MA learning activities. This is based on the important role of textbooks used as learning resources that help prepare students to become highly competitive and qualified individuals to face global challenges. The analysis in this study focused on four indicators of 21st century skills, namely critical thinking skills, creative thinking skills, communication skills, and collaboration skills. This research included quantitative research using a descriptive approach with the documentation method. This study used descriptive statistical analysis techniques with percentage techniques. This study obtained results showing that the Economics textbook for class XII SMA/MA published by Grafindo Media Pratama in 2019 was considered to integrate 21st century skills with a percentage of communication skills of 100% with very good criteria, collaboration skills of 100% with very good criteria, creative thinking skills of 83.5% with very good criteria and critical thinking skills of 75% with good criteria. This study recommends schools to provide more varied learning resources that can support students to practice 21st century skills and recommends teachers to use the learning model.
Pengembangan E-LKPD Berbasis Google Sites Terintegrasi Artificial Intelligence pada Elemen Perpajakan Siswa Kelas XII AKL Permadhani, Reyna Mita; Rohayati, Suci
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

For Class XII AKL students at SMK Negeri 4 Surabaya, the purpose of this project is to create an E-LKPD based on Google Sites combined with Artificial Intelligence (AI) on taxation aspects of Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM). Its practicality and student reactions will be examined. This development research employs Thiagarajan's 4-D model, which is restricted to the disseminate phase and comprises the define, design, develop, and disseminate phases. Questionnaires for student responses and expert validation sheets are among the tools utilized. According to validation data, the average score was 92% ("Very Eligible"), with 87.5% coming from material experts, 96% from language experts, and 93% from graphic experts. 97.75% of students answered in the "Very Understanding" category. These findings suggest that the created E-LKPD may be utilized as a cutting-edge digital learning resource that satisfies curricular requirements and contemporary technological trends.
Impact of Sales Volatility, Operating Cash Flow, and Leverage on Earnings Persistence via Slack Resources: Evidence from Indonesian Mining Firms (2013–2018) Salmayani, Salmayani; Puspita Dewi, Nolla; Diah Lestari, Widyanti; Wibisono, Chablullah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Studi ini dimaksudkan untuk menelaah dampak dari instabilitas penjualan, perubahan arus kas operasional, serta tingkat leverage terhadap keberlangsungan laba perusahaan, dengan slack resources diposisikan sebagai variabel mediasi. Pendekatan penelitian yang digunakan bersifat kuantitatif, dengan mengaplikasikan analisis regresi data panel serta jalur (path analysis) untuk menguji hubungan antarvariabel. Sebanyak 138 sampel berasal dari data keuangan perusahaan tambang yang telah terdaftar pada Bursa Efek Indonesia (www.idx.co.id) dalam rentang tahun 2018 hingga 2023. Temuan penelitian ini mengindikasikan bahwa baik ketidakstabilan penjualan maupun variabilitas arus kas operasi tidak ditemukan pengaruh yang bermakna secara statistik terhadap slack resources. Sebaliknya, leverage menunjukkan efek negatif yang signifikan terhadap slack resources. Secara statistik, hanya slack resources yang terbukti berperan positif terhadap keberlanjutan laba. Selain itu, variabel volatilitas penjualan, fluktuasi arus kas, dan leverage tidak menunjukkan pengaruh secara langsung maupun melalui jalur tidak langsung terhadap persistensi laba dengan perantara slack resources.
Pengembangan Media Akuntansi Digital Berbasis Full Costing Sebagai Dasar Penetapan Harga Jual Pada UMKM Kripik Pisang Krinana Setiawan, Muchamad Indra; Pratama, Devangga Putra Adhitya; Widjatmiko, Andrik Gastri
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Technological advances in the creative business of micro, small, and medium enterprises (MSMEs) continue to develop, especially in digital accounting calculations. This study aims to develop a full costing-based calculation media to calculate production costs as a basis for determining selling prices in the Krinana Banana Chips MSME. This digital accounting media is designed in a full costing-based excel program to make it easier for business actors to calculate production costs and selling prices that can be accessed anytime, anywhere. This researcher uses the Research and Development (R&D) method with the ADDIE model which includes five stages: Analysis, Design, Development, Implementation, and Evaluation. Data collection techniques include tests, observations, interviews. Data analysis techniques use calculation and media feasibility analysis. The results of expert validation show a very high level of feasibility, namely 94.22% from calculation experts and 92.22% from media experts who stated that this media is valid in terms of method, construction, language, content, instruction, technical quality. The results of responses by business actors show a very effective category. The results of knowledge tests by business actors show practicality. Thus, this full costing-based excel calculation media can be a solution to increase the effectiveness of selling price calculations.
Pengembangan Media Pembelajaran Berbasis Android Menggunakan MIT App Inventor Pada Mata Pelajaran Administrasi Perpajakan Kelas Akuntansi SMK Negeri di Surabaya Sakinah, Iftitahus; Susanti, Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Technological development in the Society 5.0 era requires the integration of digital media in the learning process. However, in practice, Tax Administration learning at SMK Negeri Surabaya is still mostly lecture-based and uses conventional media, so students don't really get the hang of PPN and PPnBM stuff. This research is intended to develop Android-based learning media utilizing MIT App Inventor that is contextual and tailored to students' needs. The method of research utilizes the ADDIE development model through the stages of analysis, design, development, implementation, and evaluation. The final product is an Android application with features including Materials, Quizzes, Tax Calculator, and Developer Profile. Expert validation of the content yielded a suitability score of 86.25%, and expert validation of the media yielded a score of 93.33% (category: highly suitable). A limited trial involving 20 students resulted in a positive response rate of 98.21%, showing that the media is user-friendly, engaging, and aids in understanding tax concepts. Based on these results, this media is effective and suitable for utilization in supporting Tax Administration education at vocational high schools.
Strategi Nilai Perusahaan di Tengah Risiko Bisnis: Peran Moderasi Risiko Terhadap GCG, CSR, Kinerja Keuangan, dan Ukuran Perusahaan Ningsih, Ningsih; Diah Lestari, Widyanti; Robin, Robin
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of this study is to examine whether the role of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and company size  has an impact on business assessment and risk, and whether  this can be seen if the moderating variable is used as a link. The period used is from 2019 to 2023. The sample was taken from transportation and logistics companies listed on the Indonesia Stock Exchange using STATA software. Data processing used a quantitative approach, multiple linear regression analysis, and moderation regression. The results indicate that company size has no significant impact, while GCG, CSR, and KK have a significant positive impact. Overall, the impact of these four variables is significant, with an R² value of 44.67%. When business risk is added as a moderating variable, the adjusted R² value increases to 60.74%, which means that business risk strengthens the existing model. Business risk proves that the relationship between CGC and company value produces negative moderation, while CSR and company value produce positive moderation.
Peran Struktur Modal terhadap Profitabilitas dengan Good Corporate Governance (GCG) sebagai Variabel Moderasi Waruwu, Merniwati; Satriawan, Bambang; Sumantri, Sumantri; Diah Lestari, R.A. Widyanti
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

In this study Good Corporate Governance (GCG) as a moderation variable between capital structures to profitability in BEI, that is the goal for this analysis. Debt Asset Ratio (DAR) and Debt to Equity Ratio (DER) are used as capital structure gauges, while Return On Asset (ROA) is used to measure profitability. Indicators such as Audit Committee, Managerial Ownership, Institutional Ownership and Independent Commissioner are four GCG indicators. The technique for the use of the sample is purposive sampling with the amount studied by 12 banks, secondary data with which analysis using 17 stata. The result is significant positive measurement indicated by DAR to ROA, the positive result is not significant shown DER to ROA. Independent Commissioner strengthens and significant between DAR against ROA, and also weakens insignificant between DER against ROA. Other GCG indicators cannot moderate.
Accounting Learning Behavior in Project-Based Classroom: Method, Environment, Behavioral Control Gainau, Paskanova Christi; Sijabat, Asiani; Leatemia, Senda Yunita; Basuki, Ferry Hendro
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study investigates the factors that influence students' learning behavior in a project-based accounting class. A quantitative approach was employed by distributing questionnaires to students after they participated in group projects in the Accounting Computerization course at the Faculty of Economics and Business, Pattimura University. The study collected data on students’ perceptions of the project-based classes they had undertaken. Multiple regression analysis was conducted using SPSS 28 as the data analysis tool. The results indicate that attitude does not influence accounting learning behavior. Furthermore, project-based learning methods, environment, and behavioral control have a significant influence on the learning behavior of accounting students. Project-based learning methods provide ample space for students to be directly involved in problem-solving, thereby increasing engagement, interaction, and collaboration with group members and instructors, and fostering positive learning behaviors. The strength of this influence is demonstrated by an R-squared value of 68.7%, which indicates that the influence between variables falls into the strong category. The better the learning environment and behavioral control, the more positive the learning behavior.

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