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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 561 Documents
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Pengaruh Keyakinan Guru dan Pengembangan Profesional terhadap Integrasi Teknologi dalam Pembelajaran Akuntansi dengan Perceived Technology Skill sebagai Variabel Mediasi Eka Indrawati; Kardiyem
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

In the era of the Industrial Revolution 4.0, the education system is required to transform digitally. The integration of technology in accounting learning at vocational schools needs to be carried out so that graduates can be adjusted to the needs of the industry. This study was conducted to analyze the influence of teachers' beliefs and professional development on technology integration, with perceived skills used as a mediation variable. This quantitative research involved 73 vocational school accounting teachers in Kebumen Regency who were selected through total sampling techniques. Data were collected through a closed-ended questionnaire and analyzed using SEM-PLS. Based on the results of the analysis, it was found that technology integration was significantly influenced by teachers' beliefs and technological skills. In contrast, professional development was not found to have a direct effect, but indirect influence through technological skills was declared significant. From these findings, it is suggested that technology training be provided in a practical manner and according to the needs of the field. Support from schools and policy makers also needs to be provided so that teachers' technology skills can continue to be improved. For further research, other contextual variables can be considered and a qualitative approach is suggested so that a deeper understanding can be obtained.
Pengaruh Pemahaman Akuntansi Dasar Dan Keaktifan Belajar Terhadap hasil Belajar MYOB Dengan Kemandirian Belajar Sebagai Variabel Moderating Dimas Fahruzi; Choms Gary Ganda Tua Sibarani; La Hanu; Jufri Darma; Roza Thohiri
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to significantly test the influence of basic accounting understanding and learning activity on MYOB learning outcomes, with learning independence as a moderating variable. Using a causal associative design, this study attempts to uncover the causal relationship between variables. The research subjects were 62 grade XI AKL students at SMKN 1 Pantai Cermin who had taken the computerized accounting (MYOB) subject, where the entire population was sampled (total sampling). Data were collected through observation, documentation, questionnaires, and tests. The results of the analysis showed several important findings: (1) Basic Accounting Understanding was proven to have a significant influence on MYOB learning outcomes (T-statistic: 3.633; P-value: 0.000). (2) Learning Activity did not show a significant influence on MYOB learning outcomes (T-statistic: 0.916; P-value: 0.181). (3) Learning Independence itself had a significant influence on MYOB learning outcomes (T-statistic: 2.026; P-value: 0.023). (4) The influence of Basic Accounting Understanding on MYOB learning outcomes becomes significant when moderated by learning independence (T-statistic: 1.829; P-value: 0.035). (5) The influence of Learning Activeness on MYOB learning outcomes also becomes significant when moderated by learning independence (T-statistic: 1.724; P-value: 0.042).
Pengaruh GCG Dan Income Smoothing Terhadap Nilai Perusahaan Dengan CSR Sebagai Variabel Moderasi Yohana Natalia; Rilla Gantino
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study was conducted to analyze the influence of Good Corporate Governance and Income Smoothing on Firm Value, with Corporate Social Responsibility as a moderating variable, in mining sector companies within the metals and minerals sub-sector during the period 2021–2023. The population of this study consists of 87 samples from 29 companies over the 2021–2023 period, obtained using a saturated sampling method and financial statements sourced from the Indonesia Stock Exchange (IDX). In this study, Good Corporate Governance (GCG) is proxied by the Corporate Governance Perception Index (CGPI) and the 2021 KNKG disclosure standards. Income Smoothing is measured using the Eckel Index as a proxy. Corporate Social Responsibility (CSR) is measured using the CSR index as a proxy and the 2021 Global Reporting Initiative (GRI) as the reference for disclosure items. Firm Value is measured using the Price to Book Value (PBV) as its proxy. The analytical techniques used in this study include multiple regression analysis and Moderated Regression Analysis (MRA), using SPSS Statistics 25 software. The results show that Good Corporate Governance has a significant positive effect on Firm Value, while Income Smoothing has a significant negative effect on Firm Value. Corporate Social Responsibility does not have a significant effect, but it shows a positive direction toward Firm Value. Furthermore, Corporate Social Responsibility strengthens the effect of Good Corporate Governance on Firm Value and weakens the effect of Income Smoothing on Firm Value. This research was conducted to measure the effect of Corporate Governance, Income Smoothing practices, and Corporate Social Responsibility on firm value in the mining industry, specifically the metal and mineral subsector, listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023.
Agro Techno Park Accounting 5.0: Integrated Farming Accounting Technology BUMDes Suci untuk Ketahanan Pangan Berkelanjutan Sugeng Hartanto; Endro Sugiartono; Luluk Cahyo Wiyono; Arisona Ahmad; Galih Dwi Premasanam
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study discusses the fragmentation of management in the agriculture, livestock, and fisheries sectors in BUMDes, which has the potential to cause cost inefficiencies and lack of productivity. This study presents an integrated financial management model for BUMDes across sectors. The research method uses a qualitative approach, with data obtained through interviews, observation, and documentation. This research began with an analysis of the problems faced by BUMDes Suci in managing its business units. It also examined how Agro Techno Park Accounting 5.0 could be applied to produce an integrated accounting model that supports its financial management. The advantages of the integrated farming model are cost efficiency in production, optimization of local resources, increased productivity, and the potential for developing agro-based educational tourism.
Determinasi Institusional terhadap Pengungkapan Modal Intelektual Digital pada Perguruan Tinggi Berperingkat Unirank di Indonesia Tri Ambar Sari; Nurdian Susilowati; Christine Natalia Dewi; Salsabilla Siti Mustafiah; Vinata Puswita Sari
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to analyze the influence of institutional determination on the level of digital intellectual capital disclosure in state universities that are included in the UniRank ranking in Indonesia. In the digital era and information disclosure, the disclosure of intellectual capital (ICD) through official websites is an important indicator of institutional transparency and competitiveness. This study uses a quantitative approach with the type of associative research and total sampling of 28 state universities included in UniRank 2025. Secondary data were collected through documentation studies and analyzed using multiple linear regression with the help of SPSS. The results of the study showed that organizational complexity, internationalization, and institutional status did not have a positive effect on ICD. In fact, internationalization and the status of universities have a significant negative effect. These findings suggest that global presence and high status are not necessarily in line with a commitment to strategic information disclosure. The disclosure of intellectual capital in many universities is still symbolic and has not yet become part of an integrated institutional strategy. Therefore, clear regulations and a strong culture of transparency are needed to encourage more accountable and sustainable management of digital information.
Peran Motivasi belajar dalam meningkatkan Kinerja belajar dengan menggunakan Artificial Intelligence (AI): Studi Kasus pada Mahasiswa Kazia Laturette; Adelia Kurnia Syahrani; Debby Asti Utomo
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Generation Z refers to individuals born approximately between 1997 and 2012, who are currently growing and developing alongside the rapid advancement of Artificial Intelligence (AI) technology. Although this technology offers various advantages, several issues have emerged regarding students' learning behavior. In this context, learning motivation may serve as a mediating factor linking students' academic performance with their use of AI, especially in cases such as underestimating problems, developing dependency, and experiencing a decline in critical thinking, despite the many educational benefits AI offers. This study aims to analyze the effect of Artificial Intelligence (AI) usage on students’ academic performance and to examine the role of learning motivation as a mediating variable in the relationship between AI usage and learning outcomes. Using a quantitative survey approach, data were collected through questionnaires distributed to 68 respondents and analyzed using the Structural Equation Modeling (SEM) method. The independent variable is the use of AI, measured through the Technology Acceptance Model (TAM); the mediating variable is learning motivation; and the dependent variable is academic performance, measured by students’ Grade Point Average (GPA).The findings indicate that AI usage does not directly influence students’ academic performance. However, learning motivation acts as a full mediator in the relationship between AI usage and academic achievement. The lack of significant direct influence from AI is attributed to the fact that its effectiveness largely depends on students’ motivation and readiness to access and utilize the technology optimally. Therefore, learning motivation serves as a full mediator, as the influence of AI on academic performance only emerges when learning motivation increases.
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus pada Wajib Pajak PBB Desa Jatirejo di Mojokerto) Sari, Della Nur Lita; Rohayati, Suci
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Land and Building Tax (PBB) is one of the main sources of local government revenue that plays an important role in financing regional development. Although the realization of PBB revenue in Mojokerto Regency has exceeded the targeted amount, this condition does not fully reflect voluntary taxpayer compliance, particularly at the village level. In Jatirejo Village, the high level of PBB realization is still largely influenced by active tax collection mechanisms carried out by village officials. This study aims to analyze the factors influencing taxpayer compliance in paying Land and Building Tax, with a focus on taxpayer understanding, tax penalty sanctions, and taxpayer attitudes in Jatirejo Village, Mojokerto Regency. This research employs a quantitative approach. The sampling technique used was accidental sampling, with data collected through questionnaires distributed to 55 respondents in Jatirejo Village. The data were analyzed using multiple linear regression analysis with IBM SPSS Statistics 27 for Windows. The results of the t-test indicate that taxpayer understanding and tax penalty sanctions partially have a significant effect on taxpayer compliance. Meanwhile, taxpayer attitudes do not have a significant partial effect. The F-test results show that taxpayer understanding, tax penalty sanctions, and taxpayer attitudes simultaneously have a positive and significant effect on the level of Land and Building Tax compliance. The implications of this study suggest that improving PBB compliance in rural areas requires strengthening taxpayer understanding and the consistent enforcement of tax penalty sanctions, rather than relying solely on the development of positive attitudes toward taxation.
Pengaruh Literasi Digital Dan Gaya Mengajar Terhadap Kualitas Pembelajaran Siswa Akuntansi Di SMK Swasta Dwi Tunggal Tanjung Morawa Janadiyah, Fadillah; Darma, Jufri; Hanu, La; Putra, Pasca Dwi; Sitompul, Haryani Pratiwi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study was conducted to examine the level of influence of digital literacy skills and teaching styles on the quality of learning. The study began with preliminary research through observation, interviews, and the distribution of preliminary questionnaires to students. This study used a quantitative approach with a population of all 166 students in grades X, XI, and XII majoring in Accounting at SMK Swasta Dwi Tunggal Tanjung Morawa in the 2025/2026 academic year. The sample was determined using simple random sampling. Data collection was conducted using a questionnaire designed based on indicators of digital literacy, teaching style, and learning quality. The data was processed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method supported by the SmartPLS application, which included testing the measurement model through validity and reliability tests, as well as testing the structural model through path coefficient analysis and bootsrapping to test the hypothesis. The test results showed that digital literacy had a significant effect on learning quality with a p-value of 0.000 < 0.05. In addition, teachers' teaching styles were also proven to have a significant effect with a p-value of 0.000 < 0.05. These findings imply that improving digital literacy skills and varied, interactive, and effective teaching styles by teachers can be an important strategy in improving learning quality. Therefore, schools and educators need to optimize the use of digital technology in learning and develop innovative teaching methods to create a more effective learning process and improve student engagement and understanding.
Transformasi atau Distorsi? Tinjauan Literatur tentang Dampak Generative Artificial Intelligence terhadap Pemikiran Kritis Mahasiswa Akuntansi Kurniawan, Arifa
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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The emergence of Generative Artificial Intelligence (Gen AI), such as Chat GPT, has significantly influenced higher education, raising the question of whether this technology strengthens or disrupts the learning process. This study examines the impact of the use of Generative Artificial Intelligence (GenAI) on the critical thinking of accounting students through a review of the literature of various indexed scientific journal articles, taking into account its transformative opportunities and risks.. The findings indicate that Gen AI has the potential to be an enriching tool through the personalization of materials, enrichment of learning resources, teaching efficiency, and rapid feedback. In accounting studies, Gen AI can also assist students in analyzing more complex cases. However, unguided use can lead to distortions, such as weakened independent thinking, superficial understanding, a decline in the authenticity of academic work, and the emergence of an unwarranted sense of competence. This study confirms that the impact of Gen AI is largely determined by the user's digital literacy, purpose of use, curriculum design, teaching methods, and the ethical policies implemented by the institution. Therefore, a collaborative effort among institutions, lecturers, and students is necessary to strengthen AI literacy, integrate it appropriately into learning, and ensure clear ethical guidelines so that Gen AI genuinely supports the development of critical thinking skills in accounting students.
Pengaruh Motivasi Belajar dan Learning Engagement terhadap Hasil Belajar Peserta didik Kelas XI pada Materi Komputer Akuntansi di SMK Negeri 4 Surabaya Amelya, Shella Amelya Renata; Rochmawati, Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Learning accounting on a computer using Accurate Online software requires not only technical skills, but also internal readiness on the part of learners in the form of motivation and active participation during the learning process. Practice shows that despite the use of technology and intensive practical exercises, learners' learning outcomes still vary. This study aims to empirically examine the contribution of learning motivation and engagement to learning success in computer-based accounting with Accurate Online. The study uses an associative quantitative design and involves 11th grade students majoring in accounting and finance at SMK Negeri 4 Surabaya. The sample was determined using a targeted sample selection applying the Slovin formula, with the number of respondents set at 84 students. The data was collected using a questionnaire to measure learning motivation and engagement, as well as a test to determine learning outcomes. The collected data was then transformed into a statistical processing and analysis procedure using multiple linear regression. The research results indicate a positive and statistically significant influence of learning motivation on the academic performance of students. Furthermore, learning engagement plays a positive and significant role in determining learning success. Simultaneous tests show that learning motivation, together with learning engagement, has significant predictive power for learning success. Thus, strengthening motivational aspects and systematically orchestrating learning engagement are strategic prerequisites for improving learners' academic performance.

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