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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533 Documents
<![CDATA[Pengendalian Internal Sistem Penggajian: Esensi Langkah Ekspansi UMKM (Studi pada Usaha Dagang di Kabupaten Ngawi Jawa Timur) ]]>
<![CDATA[Ria Zulkha Ermayda]]>;
<![CDATA[Dhika Maha Putri]]>;
<![CDATA[Dwi Narullia]]>
<![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.p25-31
<![CDATA[One of the effects of Pandemic Covid-19 is the drop in demand which resulted in disruption of the supply chain. More than 50% of Micro, Small and Medium Enterprises (MSMEs) in Indonesia potentially collapsed into bankruptcy as a result of the pandemic. On the other hand, the existence of MSMEs has a major contribution to the Indonesian economy. This is the main reason for the importance of maintaining the business continuity of the MSME sector, one of which is by implementing an efficient and effective accounting information system and internal control. Internal control of the payroll system is an important aspect because MSMEs are still very dependent on human resources (HR) in carrying out their business processes. This research is a qualitative case study which aims to examine the information system and internal control implemented by UD X. The data were obtained through interviews and documentation to be analyzed. Triangulation of methods and sources was carried out as a validation step for this research. The results of the study conclude that in general, internal control in the UD.X payroll system has met the aspects and objectives of internal control. However, to control employee attendance, an evaluation is needed. Improving the quality and motivation of employees is needed so that the willingness, discipline and productivity of employees will increase. One of the controls that can be applied by UD.X is through the provision of rewards to employees with good performance, balanced with continuous evaluation of the frequency of employee attendance.]]>
<![CDATA[Pengaruh Gaya Belajar, Minat, Dan Motivasi Sebagai Variabel Moderating Terhadap Hasil Belajar Mata Pelajaran Akuntansi Syariah ]]>
<![CDATA[Indra Permata Alfiando]]>;
<![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.p123-130
<![CDATA[Student learning outcomes at this time are the effect of multiple factors which can be internal and external. The purpose of this study is to analyze the effects of variables (learning style, interest in learning, and motivation to learn) in class XI students of Islamic Banking at SMK Negeri 2 Mojokerto. The type of this research is quantitative. The population in this study were 118 students of class XI Islamic Banking at SMK Negeri 2 Mojokerto and the samples were taken by means of a possible sample using a simple random sampling method. After taking the data, the results obtained explain that the results of the t test variable Learning Style in this study have a result of 5,359 with a significance result of 0,000 or can be said to be below 0.05. The result of the t test for the Learning Interest variable in this study has a result of 3,314 and a significance result of 0,000 or it can be said that it is below 0.05 so that the researcher concludes that H0 is not accepted while Ha is not rejected. The results of the t-test variable Learning Motivation as a moderating variable in this study have a result of 2.114 followed by a significance value of 0.37 or can be said to be below 0.05. Validity testing uses a significance of 5% provided that all variables r count is greater than r table 0.361 which means it can be declared valid. So (1) there is an effect of learning style, (2) there is an effect of interest in learning, (3) there is an effect of learning motivation as a moderating variable, (4) there is an effect of student learning outcomes in class XI Islamic banking SMK Negeri 2 Mojokerto.]]>
<![CDATA[Literasi Keuangan Pada Generasi Z ]]>
<![CDATA[Kazia Laturette]]>;
<![CDATA[Luky Patricia Widianingsih]]>;
<![CDATA[Lucky Subandi]]>
<![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.p131-139
<![CDATA[In the era of 2020, there are many offers to make purchases easily and quickly for generation Z, proper financial management is needed for current generation Z, so that they are not tied to consumerism. This research is the result of financial literacy training from students of Citra Berkat High School Surabaya, the researcher wanted to find out whether there were differences in understanding and application of financial literacy after participating in this financial literacy training. This financial literacy training was held for 2 months and was systematic, where students were assessed for their understanding and application. This study used a non-paramteric paired t-test. The research data were collected using a questionnaire distributed before and after the training. Students are given a financial literacy questionnaire according to Chen and Volpe (1998). The results of this study show that after participating in financial literacy training, students' understanding of financial literacy does not differ from that of before training, but on average they have increased understanding. In the application of financial literacy there are differences before and after financial literacy training.]]>
<![CDATA[Pengaruh Pemahaman Siklus Akuntansi, Computer Attitude, Intensitas Latihan Soal dan E-Learning terhadap Hasil Belajar Komputer Akuntansi ]]>
<![CDATA[Yuliana Yuliana]]>;
<![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.p104-115
<![CDATA[The research objective was to prove the effect of understanding the accounting cycle, computer attitude, question practice intensity and e-learning simultaneously (together) or partially (alone) on the learning outcomes of accounting computer learning. This type of research is a quantitative research. The analysis technique used multiple linear regression test assisted by the SPSS 25 application program. The research sample consisted of 125 students from class XI AKL SMK Negeri 1 Pati, which was taken randomly based on the proportional random sampling method and using the calculation of the Slovin formula. Data collection techniques are using tests, questionnaires and documentation. The results of the study proved that the understanding of the accounting cycle, computer attitude, question training intensity and e-learning influenced the learning outcomes of class XI AKL SMK Negeri 1 Pati. Acquisition of t test results prove that each variable, namely the understanding of the accounting cycle, computer attitude, the intensity of question exercises and e-learning partially affect the learning outcomes of accounting computer. Based on the research results, it is hoped that further researchers can develop this research, by expanding the scope of the research sample and adding variables that are thought to affect the learning outcomes of accounting computers such as learning styles, learning discipline, English language skills and computer mastery.]]>
<![CDATA[Pengaruh Motivasi, Minat, dan Intensitas Belajar Terhadap Hasil Belajar Siswa Pada Pengantar Akuntansi dan Keuangan ]]>
<![CDATA[verol wahyu diny putra]]>;
<![CDATA[Agung Listiadi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v8n3.p17-28
<![CDATA[Student learning outcomes at this time are the effect of multiple factors which can be internal and external. The purpose of this study is to analyze the effects of variables (learning motivation, interest in learning, and learning intensity) in class XI students of Introduction to Accounting and Finance at SMK Negeri 10 Surabaya. The type of this research is quantitative. The population in this study were 144 students of class XI SMK Negeri 10 Surabaya and were sampled by means of Non Probability Sampling or sampling techniques that did not provide equal opportunities / opportunities for each element or member of the population to be selected as samples and the sampling technique used was used was purposive sampling with certain criteria, namely students of class XI Accounting. After conducting the research, the conclusions are (1) The results of this study indicate a significant value of less than 5% (0.007 <0.05) that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (2). This also shows a significance value of less than 5% (0.000 <0.05) which means that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (3) in research research shows the significance value also shows less than 5 % (0.008 <0.05) that the learning intensity of students has a positive and significant effect on learning outcomes introducing accounting and finance (4) For the results of hypothesis testing, the F test shows a significance value of less than 0.05, namely 0.000. The results of this study indicate that the variables of learning motivation (X1), Learning Interest (X2), and Learning Intensity (X3) simultaneously have a positive effect on learning outcomes introducing accounting and finance (Y) in class XI students of SMKN 10 Surabaya.]]>
<![CDATA[Pengaruh Kompetensi Pedagogik, Kompetensi Profesional Terhadap Kinerja Pengenalan Lapangan Persekolahan Mahasiswa Pendidikan Akuntansi ]]>
<![CDATA[Ervina Hardianti]]>;
<![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.p95-103
<![CDATA[The study was conducted with the aim of knowing whether there was an effect of pedagogic and professional competence on the performance of accounting students partially or simultaneously. This research is included in causal associative research, which means that this study looks for a causal relationship between variables. The research was conducted on accounting education students at the State University of Surabaya who had implemented PLP with a total population of 245 students. The sample used is simple random sampling, so it is found a sample of 152 students. Data collection techniques using secondary data obtained from student scores. The results of the t test: (1) pedagogical competence affects PLP performance with a significant result of 0.000 (2) professional competence affects PLP performance with a significant result of 0.001. The result of the F test is 22,309 with a significant result of 0,000, this indicates that there is a simultaneous effect of pedagogic and professional competence on the performance of accounting education students at the State University of Surabaya. In addition to the t test and F test, there is an R Square value of 23% which indicates that PLP performance is affected by 23% by the pedagogical and professional competency variables, while 77% is influenced by other factors or variables. From the results of the research conducted, it shows that there is an influence of Pedagogic Competence and Professional Competence on the performance of accounting education students' school field introduction either partially or simultaneously.]]>
<![CDATA[Pengaruh Self-efficacy Terhadap Keterlibatan Siswa Melalui Motivasi Belajar ]]>
<![CDATA[Mareta Nurrindar]]>;
<![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.p140-148
<![CDATA[The purpose of this research is to determine the role of learning motivation as a variabele that mediates effect of self-efficacy on student involvement in students Accounting and Financial Institution departement of SMK IPIEMS Surabaya. The population in this research amounted to 81 students Accounting and Financial Institution department of SMK IPIEMS Surabaya, whose entire population was used as the sample. Data obtained from a questionnaire as a measuring tool. Data analysis technique used is a data analysis technique SEM (Structural Equation Modeling) using WarpPLS software version 7.0, with two sub-models: outer model and inner model. Conclusion from the result of this study is that there is a significant direct positive influence between self-efficacy on student involvement, indicating that there is a significant positive direct effect between learning motivation on student involvement, and shows that there is a significant positive direct effect between self-efficacy on student learning motivation Department Accounting and Financial Institution of SMK IPIEMS Surabaya, and there is a significant positive indirect effect between self-efficacy on student engagement with learning motivation mediating variable in students Accounting and Financial Institution departement of SMK IPIEMS Surabaya.]]>
<![CDATA[Pengembangan Buku Ajar Berbasis Scientific Approach Pada Mata Pelajaran Akuntansi Keuangan Kelas XI Semester Genap SMK Negeri 1 Sooko Mojokerto ]]>
<![CDATA[Nana Febriana]]>;
<![CDATA[Agung Listiadi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v8n3.p1-6
<![CDATA[The purpose of this study to produce and analyze the results of advisability and student responses to the textbook based on scientific approach on financial accountiingg subjects. This textbook was tested by material experts, linguists, and graphic, tested on 20 XI grade Financial Accounting students at Sooko Mojokerto State Vocational School. The research method used 4D development model by Thiagarajan without being spread. This study gets results from the validation of material experts by 91.70%, validation of linguists 80%, graphic validation by 86.67% and students responses by 96%. The recapitulation was successfully obtained 88.59% and it can be concluded that the textbooks developed were very feasible to use.]]>
<![CDATA[Pengembangan Media Pembelajaran Video Pengamatan pada Mata Pelajaran Praktikum Akuntansi Lembaga/Pemerintah Kelas XI Akuntansi di SMK Negeri Surabaya ]]>
<![CDATA[Cerelia Amanda Arifiyani]]>;
<![CDATA[Susanti Susanti]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v8n3.p7-16
<![CDATA[Indonesia currently adopts the 2013 revised 2018 curriculum which is expected to be able to improve education from the aspect of knowledge, aspect of skills, and aspects of attitudes and behavior. One of learning models that best fits the 2013 revised curriculum is the learning model with the scientific approach. The observing stage is the initial phase in the scientific approach so that it becomes the most important support capable of providing meaning in the learning process (meaningful learning). Observation activities in learning that are often encountered are reading and listening to modules, books, and pictures. In addition, the Institutional / Government Accounting Practicum is a new subject whose learning media is currently very limited, some of the existing media contain material with instruments that are not in accordance with basic competencies, and the sources used are not reliable. Therefore, the researcher developed a special learning media for the Institute / Government Accounting Practicum subject in accounting SMK. The development model used is ADDIE, the resulting media will be validated by 2 material expert and media expert. The results of validation from material experts get an average percentage value of 87.6% with the interpretation criteria "Very Appropriate" and media experts of 96% with the criteria "Very Appropriate". The overall results of the validation material and media experts get an average score of 91.8%, so that it can be said the media developed is very suitable for use on observing activities while teaching and learning.]]>
<![CDATA[Pengaruh Literasi Keuangan, Pembelajaran Manajemen Keuangan, dan Uang Saku Terhadap Perilaku Menabung ]]>
<![CDATA[Vivi Rikayanti Rikayanti]]>;
<![CDATA[Agung Listiadi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v8n3.p29-36
<![CDATA[Each individual has different characteristics and tendencies of saving behavior, both from internal and external factors. This study aims to determine and analyze the effect of financial literacy, learning financial management, and pocket money, simultaneously and partially affect the saving behavior of students of Accounting Education, Faculty of Economics, State University of Surabaya. The type of research used in this research is quantitative research. Sampling using purposive sampling technique with a total of 119 students. The data collection techniques used were questionnaires and tests. While the data analysis technique used is multiple linear regression analysis with the help of the SPSS version 22.0 program. Based on the results of the data analysis, it shows that: (1) financial literacy, learning financial management, and pocket money simultaneously have a significant effect on saving behavior, (2) financial literacy has a significant effect on saving behavior, (3) financial management learning has a significant effect on behavior saving, (4) pocket money has a significant effect on saving behavior.]]>
