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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 Bahan Ajar Elektronik Mata Pelajaran Praktikum Akuntansi Lembaga/ Instansi Pemerintah Kelas XI SMK Berbasis Kontekstual Nur Aisyah Pratiwi; Agung Listiadi
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.p220-231

Abstract

The use of teaching materials has an important influence in achieving learning objectives. Teaching materials for learning must be appropriate and as needed. This research aims to produce contextual-based electronic teaching materials product, analyze the feasibility of contextual-based electronic teaching materials, and analyze students' responses to contextual-based electronic teaching materials. The 4D model by Thiagarajan, Semmel, and Semmel was used in the development process. The stages consist of define, design, and up to the development, because the disseminate stage is not carried out. The research subjects were material, linguistic, graphic expexrt, and students of class XI competency in accounting at SMKN 1 Surabaya. The types of data uses quantitative and qualitative data. Data analysis was carried out by quantitative and qualitative analysis. The results of the research from expert validation meet very feasible criteria based on the average feasibility of material, language, and graphics. The results after the product trial obtained that students responses met very understandable criteria.
Pengaruh Kesadaran, Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Penerapan e-filing Terhadap Kepatuhan WPOP Nova Arianto Toldo Pratama; Susanti Susanti
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.p232-242

Abstract

Tax revenue is the main source of revenue from APBN. Seeing the importance of taxes in advancing and developing the country, it is natural that the Indonesian government targets taxpayer compliance to continue to increase every year, especially income tax. However, when viewed from the percentage of individual taxpayer compliance (WPOP) KPP Pratama Surabaya Gubeng, each year has decreased in the last four years. This study aims to test whether awareness, socialization of taxation, quality of tax service services, and the application of e-filing have an effect on WPOP compliance. The method used is a quantitative method with a sample of 100 WPOP KPP Pratama Surabaya Gubeng. Collecting data using a questionnaire. Analysis of the data used, namely multiple linear regression. The results of this study simultaneously all independent variables together affect WPOP compliance. While partially, awareness, socialization of taxation, and the application of e-filing affect WPOP compliance, but the quality of tax services does not affect WPOP compliance.
Pengembangan E-Book Interaktif Berbasis Android Mata Pelajaran Layanan Lembaga Keuangan Syariah Ananda Putri Dianti; 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.p243-253

Abstract

The changing of times have reduced the boundary between digital world and physical world in many fields of human life including education. The revised edition of Kurikulum 2013, which was the last change in the education curriculum in Indonesia, must always be balanced with the development of learning tools including teaching materials. This research and development is aimed to develop teaching materials in interactive e-books form based on android devices with a scientific approach to the subject of Islamic financial services in class XII semester 1. This development uses the 4D model belonging to Thiagarjan, Semmel, and Semmel which consists of the stage define, design, develop, and disseminate. However, due to the limitations of the researcher, the research focused on the development stage and implemented the dissemination on a limited basis. The result of this study in feasibility test by a material, linguist, graphical, and stundents’ responses to the use of e-book. From those results, it is known that android based interactive e-book with scientific approach are very suitable for use for learning activities.
Pengaruh Literasi Keuangan, Sikap Keuangan, dan Pendidikan Keuangan Keluarga Terhadap Manajemen Keuangan Pribadi dengan Locus Of Control Sebagai Variabel Intervening Ihda Rohmatin Khoirunnisa; 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.p210-219

Abstract

Personal financial management needs to be done by every individual including students. However, not all individuals are accustomed to doing personal financial management. Personal financial management in students is thought to be influenced by financial literacy, financial attitudes, and family financial education through locus of control as an intervening variable. The purpose of this study was to analyze the direct and indirect effects of financial literacy, financial attitudes, and family financial education on personal financial management with locus of control as an intervening. Quantitative research is the type of research used. Questionnaires are used as data collection. The total population of the study was 158 students of Accounting Education, State University of Surabaya, class of 2017 and 2018. Purposive sampling was used for sampling. Classical assumption test, regression analysis, path analysis and Sobel test were used as data analysis techniques and used SPSS 16.0 software. This study resulted in 1) the direct influence of financial literacy, financial attitudes, and family financial education on personal financial management. 2) There is an indirect effect of locus of control on personal financial management. 3) There is an indirect influence of financial literacy, financial attitudes, and family financial education on locus of control 4) Locus of control is not an intervening variable of financial literacy on personal financial management . 5) locus of control is an intervening variable of financial attitudes and family financial education on personal financial management.
Determinan Mutu Belajar Mahasiswa Pendidikan Akuntansi Akibat Covid-19 Nisa Fardani; Supri Wahyuning Utomo; Nur Wahyuning Sulistyowati
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.p254-261

Abstract

This study aims to partially test the effect of e-learning and motivation on the learning quality of UNIPMA Accounting Education students due to Covid-19. This type of research is quantitative research with data collection techniques using questionnaires. This research was conducted on students of Class 2017, 2018, and 2019 with a population of 78 respondents with a saturated sample of 78 student respondents. The results prove that the learning quality of UNIPMA Accounting Education students as a result of Covid-19 is positively and significantly affected by e-learning, namely with the opportunity to work together, through the availability of software so as to facilitate the learning process simultaneously without any constraints on distance. In addition, motivation also affects the quality of student learning, namely with the ambition and desire to succeed students in improving their competencies.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Choirum Annisah; Susanti Susanti
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.p262-272

Abstract

The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers who pay and report their tax at KPP Pratama Surabaya Wonocolo are used a population, with the sample is individual taxpayers whom the researcher meets accidentally and suitable as a data source. Based on the results of the t test, it is known that the information technology utilization variable has no and insignificant effect on individual taxpayer compliance, while the other independent variables, namely tax knowledge and tax sanctions have a positive and significant effect on individual taxpayer compliance. Likewise with the result of the f test which shows that the use of information technology, tax knowledge, and tax sanctions simultaneously has a positive and significant effect on individual taxpayer compliance.
Pengaruh Kemandirian dan Gaya Belajar Terhadap Hasil Belajar Dengan Variabel Mediasi Motivasi Belajar Nadia Virany Khusnul Khotimah; 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.p280-291

Abstract

This study aims to determine the role of the learning motivation variable as a mediation between the influence of independent learning and the influence of learning styles on learning outcomes in Universitas Negeri Surabaya Accounting Education students. This type of research used in this research is a type of quantitative research. The data collection techniques used in this study were questionnaires and documentation. Data processing in this study using SEM analysis techniques. The conclusions obtained based on this research are learning independence can affect learning motivation directly, learning style can affect learning motivation directly, learning outcomes are directly influenced by learning motivation, learning motivation cannot be a variable that mediates learning independence on learning outcomes, learning motivation cannot mediate learning styles on learning outcomes.
Pengembangan Perangkat Pembelajaran Berbasis Problem Based Learning (PBL) untuk Meningkatkan Higher Order Thinking Skill (HOTS) Merinda Noorma Novida Siregar; Rizqi Ilyasa Aghni
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.p292-301

Abstract

The aim of this research is to produce a PBL learning tool that can be used to improve HOTS in Accounting Learning Strategy courses in terms of experts, practitioners, and students. This research was a research development. The development process uses the stages of the 4D development model. The data analysis technique is descriptive analysis. The learning device which includes RPP and LKM. Data analysis was conducted to determine the feasibility of the learning device developed by converting the trial data on a five scale. The results of this research are (1) development of learning tools in the form of Learning Implementation Plans and Student Activity Sheets to improve HOTS, on the use of PBL models. The learning device trial was carried out on students participating in the Accounting Learning Strategy course. Before being tested, the learning tool has gone through a revision stage from an expert lecturer and is declared very feasible to be used in learning. (2) Feasibility or quality of learning devices in the form of Learning Implementation Plans and Student Worksheets in terms of various aspects of assessment are categorized as very feasible. (3) Based on the results of student responses to the use of worksheets on the application of PBL to increase HOTS, all aspects of assessment get a score in the very decent category.
Concept or Practice: Kajian Tentang Respon Kemampuan Kognitif Mahasiswa Pada Matakuliah Penganggaran Miranti Puspaningtyas; Sulastri Sulastri
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.p273-279

Abstract

The way a person receives knowledge has various kinds of responses according to their abilities. This research aims to develop an effective learning approach and the response of students' cognitive abilities in budgeting courses both in theory and practice. A quantitative approach is used as a type of Research and Development (R&D) methods on 102 accounting students who taking Budgeting Courses. Data were obtained from Accounting Students of the Faculty of Economics, UM, who were still taking budgeting courses and were given a questionnaire. The results of observations made in the budgeting course showed that the enthusiasm shown by students showed a good and enthusiastic attitude when explained by the lecturer about practical and theoretical. However, when the students were asked to do practice questions in the theory course, they had difficulty applying the theory to the problem. When online lectures, the conclusion is the use of appropriate learning methods and approaches and media will be simulate the response of students' cognitive abilities both theoretically and practically.
Pengembangan Media Pembelajaran Electronic Book (E-Book) Pada Mata Pelajaran Praktikum Akuntansi Perusahaan Dagang Deby Rahmita Maulida; Joni Susilowibowo
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (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.v9n3.p302-311

Abstract

The rapid development of learning resources following the times to support and support learning in schools, sometimes there are still many school there are not able to provide adequate and complete learning resources. Emergence of an innovative solution to overcome to problem to the SMK. Therefore, the developer tries to develop learning media with e-book teaching materials. This research was conducted with the aim of e-book product. With the selection of recording material and summarizinf the accounting practicum of trading companies. This study uses a 4D research model, but only up to the development stage. The result of the expert validation assessmenton the e-book obtained the “Very Eligible” criteria.

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