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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 533 Documents
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Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Scientific Approach Pada Materi Pencatatan Transaksi Keuangan Perusahaan Manufaktur Farida Sariningtyas; Joni Susilowibowo
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n3.p37-45

Abstract

This development research resulted in a scientific approach based LKPD on the material for recording financial transactions of manufacturing companies at SMKN 1 Jombang which aims to determine the feasibility and responses of students for the development of LKPD. The development model used by researchers is the 4-D (Four D Model) developed by Thiagarajan, including define, design, develop, and disseminate. However in the following research it is only carried out until the develop stage. The instruments used in this study were a closed questionnaire sheet and an open questionnaire sheet. The experts stated the results of the assessment that this development research which was viewed from the point of view of the feasibility of the content and presentation, the feasibility of the language, and the feasibility of the LKPD graphics obtained very good criteria. And the results of student responses to the feasibility of Student Activity Sheets based on a scientific approach in recording manufacturing company financial transactions with very understanding criteria. Thus, student activity sheets based on a scientific approach to recording material for manufacturing company financial transactions are declared very feasible as supporting teaching materials so that they can be used in learning.
Pengaruh Pemahaman Akuntansi Dasar, Gaya Belajar, Prokrastinasi Akademik, Dan Fasilitas Laboratorium Terhadap Hasil Belajar Spreadsheet Kharisma Ayu Paras Suci; Agung Listiadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n3.p46-54

Abstract

The purpose of this study was to determine and analyze the effect of understanding of basic accounting, learning styles, academic procrastination, and laboratory facilities simultaneously and partially on spreadsheet learning outcomes for class X students of Accounting Skills Competency at State Vocational high school 1 Magetan. This type of research taken by researchers is quantitative research. The sample in this study was a random sampling technique, with a total sample of 108 students. Data collection techniques used were questionnaires and documentation. The results of the study show that the understanding of basic accounting, learning styles, academic procrastination and laboratory facilities simultaneously influences the learning outcomes of X grade students in the Accounting Competency Competency of State Vocational high school 1 Magetan. This is evidenced by the Adjust R Square value of 0.886 or it can be interpreted that 88.6% of the spreadsheets learning outcomes are influenced by variables of understanding of basic accounting, learning styles, academic procrastination and laboratory facilities while the remaining 11.3% is influenced by other variables not examined in this research. T test results show (1) understanding of basic accounting has a positive and significant effect on learning outcomes in a spreadsheet of 2,061; (2) learning style has a positive and significant effect on spreadsheet learning outcomes of 2.358; (3) academic procrastination has a positive and significant effect of 4,012; (4) laboratory facilities have a positive and significant effect of 7,012.
Pengembangan Bahan Ajar E-book Pada Materi Siklus Akuntansi Perusahaan Jasa Sebagai Pendukung Pembelajaran Saintifik Kelas X Akuntansi Di SMK Negeri 2 Tuban Reynaldo Juniors; Joni Susilowibowo
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n3.p55-59

Abstract

In the 2013 revised curriculum, teaching and learning activities require student to be more active in the learning process. In addition, teacher is required to have teaching materials that linked to technological advances that refer to basic competencies and scientific approach, adjusted for the student needs. This research aims to create a product in the form of an e-book for teaching materials and analyze the feasibility of e-book teaching materials about service company accounting cycle. This research used 4D model (define, design, develop and disseminate) that developed by Thiagarajan, Semmel, and Semmel, but this research is only carried out until the develop stage. The research instrument used by researchers in this article is an open poll which consists study sheet of media expert, graphic expert and linguist as well as enclosed that also consists validation sheet of media expert, graphic expert and linguist. The analysis technique used by the researcher consists of analysis of study sheets, which will be analyzed descriptively along with validation sheet analysis that will be analyzed using Likert scale as stipulation in the research provisions. The assessment results obtained from material expert by 89.51%, it has a splendid eligibility level. 92.66% from linguist and 96.01% from graphic expert are showing also a superior eligibility level. Thus, from the three components, it was obtained average of 92.72% with the splendid eligibility level. This research concludes that e-book, that has developed with a scientific approach, that contain service company accounting cycle material, is stated very worthy to be used in teaching learning activities.
Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Sebagai Penerapan Kurikulum 2013 Pada Mata Pelajaran Praktikum Akuntansi Perusahaan Jasa Kelas XI Akuntansi Di SMK Negeri 1 Surabaya Anisah Nurwandini; Joni Susilowibowo
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n3.p60-68

Abstract

This development research aims to analyze the process of development, feasibility, and response of product learners Student Activity Sheet Services Company Accounting Practicum in the Documentation and Recording phase. The development model used in this study is 4-D by Thiagarajan with the stages of define, design, develop, and disseminate. The research instruments used were study sheets and validation, as well as students' responses to the validation results of the material experts for the content component by 80% and the presentation component by 82.222%, linguists by 80%, graphic experts by 90.909% with the results of the feasibility component by 83.283 % of the categories are said to be "very feasible", and the response of students by 96% whose categories are said to be very understanding of the material.
Pengaruh Hasil Belajar Micro Teaching dan Lingkungan Keluarga Terhadap Minat Menjadi Guru Akuntansi Melalui Efikasi Diri Sebagai Variabel Moderasi Denandhia Arvina Karyantini; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p200-209

Abstract

Teacher is the main factor determain the success of education. Professional teachers are needed to achieve these goals. One of the requirements to become a professional teacher is to take an undergraduate education program. However, not all students at State University of Surabaya who take the accounting study program have an interest in becoming an accounting teacher. This is because interest in becoming a teacher can be influenced by encouragement from oneself and strengthened by external factors that come from outside. This study aims to analyze the influence of micro teaching learning outcomes to the interest in becoming an accounting teacher, the influence of the family environment on the interest in becoming an accounting teacher, the effect of micro teaching learning outcomes through self-efficacy on the interest in becoming an accounting teacher, and the influence of the family environment through self-efficacy on the interest in becoming an accounting teacher. The type of ex-post-facto quantitative research. This study has a population 112 students of the Accounting Education, Faculty of Economics and Business, State University of Surabaya. The sampling method was purposive sampling. The sample was determind based on the Slovin formula amounted to 88 students. The data collection was carried out through a likert scale questionnaire which hasben tasted for validity and reability. The result of data analysis using path analysis showed there are micro teaching learning outcomes positively and significantly able to be influenced interest in becoming an accounting teacher, family environtment able to be influenced interest in becoming an accounting teacher positively and significantly, self-efficacy unable moderate of micro teaching learning outcomes on the interest in becoming an accounting teacher, and unable moderate the family environment on the interest in becoming an accounting teacher.
Pengaruh Penerapan Pembelajaran Daring, Tingkat Pendidikan Orangtua Dan Kecerdasan Emosional Terhadap Hasil Belajar Komputer Akuntansi Siti Fathimatuzzaro; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p190-199

Abstract

The success of humans in obtaining education can be supported from several aspects, because the measure of human quality is determined by the level of learning outcomes. This research was conducted with the aim of analyzing the effect of learning, parental education levels and intelligence on learning outcomes of accounting computers. This type of research is quantitative using a sample of Surabaya state university students in the accounting education program class 2018 with purposive sampling technique and collecting data through a questionnaire. The results of regression analysis, partial test (t test) on variables X1, X3 are greater than t table, respectively 2.127 and 3.657. Whereas for the variable X2 t count is smaller than t table which is equal to 0.570. Which means the variable application of online learning (X1), emotional intelligence (X3) has a positive effect on the learning variable (Y) so Ho is rejected, Ha is accepted. The parental education level variable (X2) has no effect on the learning outcome variable (Y) so Ho is accepted, Ha is rejected. Simultaneous test results (f test) showed a result of 37.877 with a significance of 0.000, so Ho is rejected, Ha which says there is a positive influence between the application of learning outcomes of learning computer accounting is accepted. The result of the coefficient of determination (R ^ 2) obtained 0.666 shows that all independent variables affect the variable by 66.6%, while the other 33.4% are obtained from other variables outside the research.
Penerapan Model Pembelajaran Problem Based Learning Berbantuan Buku Ajar Dalam Meningkatkan Hasil Belajar Akuntansi Perbankan Syariah Hanifah Rahma Fadilah; Luqman Hakim
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p168-177

Abstract

Efforts that can be made to improve learning outcomes are to use learning models that can be considered suitable for improving learning outcomes, one of the most widely used learning models is Problem Based Learning (PBL). The research is used as a tool for analyzing the learning outcomes of Problem Based Learning (PBL), for analyzing the activities carried out by the teacher during the learning process, for evaluating student activities during the teaching and learning process in the classroom or outside the classroom, as well as for analyzing student responses after carrying out learning activities using learning model Problem Based Learning (PBL). The type of research chosen was a Classroom Action Research method or PTK focused on the research model conducted by Kemmis and Mc Taggart. The subjects of this study were XI Sharia Banking (PBS) students of SMK Negeri 1 Sambeng for the 2019/2020 academic period with 30 students. The results conveyed that the teacher had made Problem Based Learning (PBL) according to the syntax stated in the Learning Implementation Plan or abbreviated as RPP which was proven by an increase in student scores and a good response from students.
Pengaruh Uang Saku, Teman Sebaya, Lingkungan Sekitar Terhadap Pengendalian Diri Mahasiswa Dalam Pengelolaan Keuangan Di Era Covid-19 Ester Lesminda; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p158-167

Abstract

Student self-control when managing finances today is dependent on pocket money, peers, and the surrounding environment. In terms of managing finances, students need to control themselves with three factors, namely; Pocket money, Peers, and The Neighborhood. This study aims to find out the influence of pocket money, peers, and the surrounding environment as variable moderators. This research uses quantitative research. Data collection using questionnaires with a population of 100 undergraduate students from various universities in Indonesia. Sample techniques that will be used Simple Random Sampling Techniques, with the criteria used are undergraduate students who are still active in lectures. The data analysis used is multiple linear analysis. The results prove 1) pocket money significantly negatively affects students' self-control in financial management 2) Peers significantly positively affect financial management 3) The surrounding environment has a significant positive influence on students' self-control. The results showed that pocket money, peers, and the surrounding environment simultaneously have a significant influence on students' self-control in financial management in the era of covid-19.
Pengaruh Pengantar Akuntansi, Literasi Digital, Dan Self-Regulated Learning Terhadap Keberhasilan Pembelajaran Akuntansi Keuangan Berbasis Daring Pirmina Setyowati; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p149-157

Abstract

This research to analyze whether there is an influence between the introduction of accounting, digital literacy and self-regulated learning on the success of online-based financial accounting learning in accounting education students of class 2018. This research is quantitative by taking the data through questionnaires. Based on the results of the regression analysis, it can be seen that in the partial test (t test) the three variables, namely X1, X2 and X3, have t value greater than t table. These results conclude that the three variables have a positive effect on the success of online-based financial accounting learning or it can be said that Ho is rejected and Ha is accepted. The results of the f-test indicate that Ho is rejected and Ha which states that there is a positive influence between the introduction of accounting, digital literacy and self-regulated learning simultaneously on the success of online-based financial accounting learning. In this study, the resulting determinant coefficient is that all independent variables have an effect on the dependent.
Peran Efikasi Diri Dalam Memediasi Pengaruh Pengenalan Lapangan Persekolahan (PLP) dan Persepsi Profesi Guru Terhadap Minat Menjadi Guru Akuntansi Masrotin masrotin; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p178-189

Abstract

Education Workforce Education Institutions (LPTK) is institutions that produce graduates to be a teacher. But not all students have an interest become a teacher, because growing interest is influenced by many factors. Several factors that are throught to influence growing interest in becoming an accounting teacher is School Field Introduction (PLP), teacher profession perceptions and self-efficacy. The purpose of study to find out self-efficacy as mediation to impact of School Field Introduction (PLP) and teacher profession perceptions on the interest become an accounting teacher. Quantitative research type. The population is active student from department of accounting education 2017, Universitas Negeri Surabaya a total of 96 students with saturated sampling technique. The data collection using a questionnaire. The data analysis method used is SEM-PLS. The acquisition proves 1) PLP has a positive significant effect the interest become an accounting teacher, 2) teacher profession perception has a positive significant effect the interest become an accounting teacher, 3) PLP has a positive significant effect the self-efficacy, 4) teacher profession perception has a positive significant effect the self-efficacy, 5) self-efficacy has a positive significant effect the interest become an accounting teacher, 6) PLP towards the interest become an accounting teacher through self-efficacy, 7) teacher profession perception towards the interest become an accounting teacher through self-efficacy.

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