Jurnal Pendidikan Akuntansi (JPAK)
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.
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<![CDATA[PENGEMBANGAN PERMAINAN ULAR TANGGA AKUNTANSI SEBAGAI MEDIA PENGAYAAN PADA MATERI AYAT JURNAL PENYESUAIAN PERUSAHAAN JASA ]]>
<![CDATA[Izzatie Alfi Sahri]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 3 No 3 (2015) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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<![CDATA[Media pembelajaran merupakan alat bantu yang dapat digunakan oleh guru dalam proses pembelajaran. Melalui media pembelajaran siswa diberi kemudahan dalam memahami materi pembelajaran. Media permainan ular tangga akuntansi merupakan media pembelajaran yang layak untuk digunakan sebagai media pengayaan dalam pembelajaran akuntansi. Tujuan dari penelitian ini adalah Memberikan suatu variasi dalam pembelajaran akuntansi dengan mengembangkan suatu media pengayaan berupa permainan ular tangga akuntansi pada materi ayat jurnal penyesuaian perusahaan jasa yang memperoleh kelayakan sebagai media pengayaan. Metode pengembangan yang digunakan dalam penelitian pengembangan ini adalah model pengembangan 4D oleh Thiagarajan. Subjek penelitian ini adalah ahli materi, ahli media dan 20 siswa kelas X Akuntansi di SMK Negeri 1 Sooko yang telah menerima materi tentang ayat jurnal penyesuaian perusahaan jasa. Instrument pengumpulan data dalam penelitian ini menggunakan lembar telaah ahli materi, lembar telaah ahli media, lembar validasi ahli materi, lembar validasi ahli media, dan angket respon siswa. Hasil dalam penelitian ini adalah sebuah produk media pengayaan berupa permainan ular tangga akuntansi pada materi ayat jurnal penyesuaian perusahaan jasa. Hasil kelayakan media dari ahli materi dan ahli media memperoleh persentase sebesar 78,57% sehingga memenuhi kriteria Layak, dan hasil respon siswa memperoleh persentase sebesar 88,5% sehingga memenuhi Kriteria sangat layak/sangat baik. Kata kunci : Media Pengayaan, Permainan Ular Tangga, Akuntansi.]]>
<![CDATA[Pengaruh Literasi Keuangan, Pendidikan Keuangan di Keluarga, Uang Saku terhadap Perilaku Pengelolaan Keuangan dengan Financial Self-Efficacy sebagai Variabel Intervening ]]>
<![CDATA[Novi Ratna Sari]]>;
<![CDATA[Agung Listiadi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p58-70
<![CDATA[This study aims to analyze the effect of financial literacy, financial education in the family, and pocket money on financial management behavior through financial self-efficacy, either directly or indirectly. This type of research is quantitative research. The population in this research is active students of the Faculty of Economics and Business, State University of Surabaya. The sampling technique used purposive sampling and obtained 170 students as respondents. The data collection method used a questionnaire. The data analysis technique used instrument test, classical assumption test, multiple linear regression analysis, path analysis with SPSS 24. The results of the study were as follows: (1) financial literacy has no effect on financial management behavior either directly or through financial self-efficacy (2) financial education in the family has a positive effect on financial management behavior both directly and through financial self-efficacy (3) pocket money has an effect on financial management behavior both directly and through financial self-efficacy (4) financial self-efficacy has a significant positive effect on financial management behavior.]]>
<![CDATA[Pengaruh Pengetahuan, Produk dan Religiusitas Terhadap Minat Menabung dengan Variabel Moderating Persepsi ]]>
<![CDATA[Alifah Dwi Novianti]]>;
<![CDATA[Luqman Hakim]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p116-122
<![CDATA[The Purpose of this study to analyze the knowledge of Islamic banking, bank products and religiosity towards saving interest in Islamic banks with perception as a moderating variable. This type of research is quantitative. Active students of Islamic economics study programs at three state universities in Surabaya as research sample numbered 100 students using the quota sampling technique. Data collection techniques with questionnaires. The results show there is an influence of Islamic banking knowledge on saving interest, there is an influence of bank products on saving interest, there is an influence of religiosity on saving interest, perception is not a moderating variable of sharia banking knowledge with saving interest, perception is not a moderating variable of bank products with saving interest, perception is a moderating variable of religiosity with saving interest.]]>
<![CDATA[Peran Gender sebagai Variabel Moderating Pembelajaran Perbankan Syariah, Literasi Keuangan Syariah, Religiusitas, Inklusi Keuangan Syariah Terhadap Minat Menabung Bank Syariah ]]>
<![CDATA[Purnamawati Setyo Puji]]>;
<![CDATA[Luqman Hakim]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p1-12
<![CDATA[The development of Indonesian Islamic financial institutions, especially in the field of Islamic banking, has seen an increase every year, where Indonesia is in 5th place in the world, with banking products that have increased, namely savings products, but students at Surabaya State Universities have minimal interest in saving at Islamic Bank. This research aims to analyze the impact of Islamic banking learning, Islamic financial literacy, religiosity and Islamic financial inclusion on the interest in saving in Islamic banking with gender as a moderating variable for students of State Universities in Surabaya. This type of research is quantitative using a sample of 100 respondents from four state universities in Surabaya with data collection methods in the form of questionnaires and tests. The data analysis used was Structural Equation Modeling (SEM). The results of this research conclude that learning Islamic banking, religiosity and financial inclusion have a significant effect and financial literacy does not have a significant impact on interest in saving in Islamic banking and gender plays a role as a moderating variable between learning Islamic banking and Islamic financial inclusion on interest in saving in Islamic banking significantly. But gender cannot moderate between Islamic financial literacy as well as religiosity on the interest in saving at Islamic Bank for State University students in Surabaya.]]>
<![CDATA[Pengaruh Lingkungan Keluarga, Prestasi Belajar, dan Kesejahteraan Guru Terhadap Minat Menjadi Guru Akuntansi ]]>
<![CDATA[Elsa Dwi Indrianti]]>;
<![CDATA[Agung Listiadi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p13-24
<![CDATA[Interest in becoming an educator arises because of a willingness from oneself and is strengthened by several other factors. This research was conducted to analyze the variables of the family environment, learning achievement and teacher welfare on the interest in becoming an accounting teacher. The type of research used in this study is quantitative with a population of 320 students in the Accounting Education Study Program, Faculty of Economics and Business, State University Of Surabaya. Data obtained from documents and distributing questionnaries to 178 respondents. This study used proportional random sampling technique. The data analysis technique used Multiple Linear Regression by IBM SPSS 20 for windows application. The results of the analysis show that the family environment, learning achievement and teacher welfare simultaneously have a significant influence on the interest in becoming an accounting teacher. Family environment has a direct influence on interest in becoming an accounting teacher. Learning achievement has a direct influence on interest in becoming an accounting teacher. And teacher welfare also has a direct influence on interest in becoming an accounting teacher.]]>
<![CDATA[Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance ]]>
<![CDATA[Richard Jannuar Ade Irawan Wairisal]]>;
<![CDATA[Hariyati Hariyati]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p71-78
<![CDATA[This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.]]>
<![CDATA[Pengembangan E-Modul Kontekstual Akuntansi Perbankan Syariah Kelas XI Berbasis Flip Pdf Professional ]]>
<![CDATA[Lesta Denisa]]>;
<![CDATA[Luqman Hakim]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p79-87
<![CDATA[This research aims to develop teaching materials for Islamic banking accounting contextual e-module for class XI semester 1 with the help of professional flip pdf applications. The development of e-modules is based on the challenges of 21st century learning innovation, the absence of technology-integrated learning media so that online learning in the Covid-19 pandemic does not run effectively, and there is no learning media that contains basic competencies coherently. This research uses the Analysis, Design, Development, Implementation, Evaluation (ADDIE) model. Collecting research data using review sheets and validation sheets of experts as well as student response questionnaires. The subjects of this research trial were 10 students of SMK Negeri 2 Mojokerto. The results showed that the product was very feasible. Product eligibility is calculated based on the material feasibility average, graphic feasibility average, and language eligibility average. Student response to the product is very good and very feasible. Based on the results of the feasibility of the products of the experts and the student response tests, it shows that the product is very suitable for use as teaching materials in the 21st century era.]]>
<![CDATA[Peran Religiusitas Sebagai Variabel Moderating Pembelajaran Perbankan Syariah, Literasi Keuangan Syariah, Product Knowledge Terhadap Keputusan Menabung Di Bank Syariah ]]>
<![CDATA[Cindy Thohari]]>;
<![CDATA[Luqman Hakim]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p46-57
<![CDATA[The increasing development of Islamic financial institutions in Indonesia is accompanied by an increase in users of Islamic banking financial services in each period due to customer interest in their policy system that is guided by the Al-Quran and hadith. Not only limited to these factors, but there are also various factors that can encourage a person's decision to entrust their funds to be deposited or managed by the Islamic bank. This research was conducted for the analysis of Islamic banking learning materials, Islamic financial literacy and product knowledge with religiosity as a moderating variable on the decision to save in Islamic banking. This type of research uses a quantitative approach and the sampling technique uses purposive sampling with a sample size of 140 students. To measure the accurate results of this study using a questionnaire and test instruments that have been in the form of googleform. The collected data were analyzed using structural equation modeling techniques. From the results of the analysis of this study, it was found that Islamic banking learning and product knowledge had a positive and significant effect, while Islamic financial literacy was able to influence the decision to save in Islamic banks, although it was less significant to the variable of decision to save in Islamic banks. Then religiosity cannot moderate the learning of Islamic banking and Islamic financial literacy on the decision to save in a syariah bank, while religiosity is able to strengthen product knowledge of the decision to save in a syariah bank.]]>
<![CDATA[Pengaruh Mata Diklat Produktif Akuntansi dan Pengalaman Prakerin Terhadap Kesiapan Kerja dengan Variabel Moderasi Efikasi Diri ]]>
<![CDATA[Aillin Syandianingrum]]>;
<![CDATA[Eko Wahjudi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p32-45
<![CDATA[Vocational High School has the main objective of creating human resources who are ready to work in accordance with their field of expertise. It is hoped that SMK graduates will be well absorbed into employment and be able to reduce unemployment in Indonesia. In fact, the data listed in the Indonesian Central Statistics Agency as of February 2018-2020 shows that SMK graduates have the highest unemployment rate among other education levels, namely 8.94%. Reinforced by data from preliminary observations on the graduates of SMKS Rajasa Surabaya, the accounting expertise program shows that during the last three years there are more than 50% of students who do not have the readiness to work. Factors that are thought to improve student work readiness are productive accounting training course, internship experience, and self-efficacy. The purpose of this quantitative research is to test self-efficacy to moderate the effect of accounting productive subject and internship experience on job readiness. The population in this study were students of class XII Accounting at SMKS Rajasa Surabaya in the academic year 2020/2021, totaling 50 students. Sampling using saturated sampling technique. Data were collected using documentation techniques and questionnaires that have been tested for validity and reliability. The research hypothesis testing was carried out using Structural Equation Modeling. The results of the descriptive analysis showed that the students accounting productive subject, the level of work readiness, and self-efficacy of the students were in good categories, and the students' practical internship experiences were in the moderate category. The results of hypothesis testing show that there is a significant positive effect of accounting productive subject and internship experience on work readiness, and self-efficacy is able to strengthen the effect of accounting productive subject and internship experience on student work readiness.]]>
<![CDATA[Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) Perbankan Dasar Kelas X SMK ]]>
<![CDATA[Hanifah Roihanah]]>;
<![CDATA[Rochmawati Rochmawati]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n1.p88-94
<![CDATA[This development study aims to produce teaching materials in the form of a worksheet based on Higher Order Thinking Skills in basic banking topics for grade X SMK accounting expertise. There are several problems in the curriculum, namely the low competence of teachers brought by the average set by the government, low readiness of student competencies, and limited relevant teaching materials. This research was conducted to solve problems related to very limited teaching materials and will be developed through the Higher Order Thinking Skills (HOTS) Basic Banking Student Activity Sheet (LKPD). The test subjects to be used in this study were 20 students of class X Accounting at SMK Negeri 1 Sambeng Lamongan. The development model that used in this study is 4D Thiagarajan with some stages, they are: define, design, develop, disseminate. But, the was not carried out. The results of this study show that material eligibility 80,5%, evaluation eligibility 81%, language eligibility 77% with the overall eligibility rate is 80% that can be said “feasible”. That teaching materials in the form of the worksheet based on Higher Order Thinking Skills can be used in learning activities.]]>
