Jurnal Pendidikan Akuntansi (JPAK)最新文献

Tax Planning in Personal Income Tax: A Systematic Literature Review 个人所得税中的税收筹划:系统的文献综述

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p126-135

Abdurrauf Umar, I.F.A. Prawira, M. Kustiawan

{"title":"Tax Planning in Personal Income Tax: A Systematic Literature Review","authors":"Abdurrauf Umar, I.F.A. Prawira, M. Kustiawan","doi":"10.26740/jpak.v11n2.p126-135","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p126-135","url":null,"abstract":"The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and inta-vivos; deathbed planning, etc. Importantly, they provided insights into how unincorporated businesses and entrepreneurs can optimize their disposable income through good personal income tax planning. In addition to the above, it highlighted such financial instruments that were resorted to, the most by taxpayers, which made their personal income tax planning more effective. (life insurance policies are the most widely used tax-saving tool, followed by provident funds and tax-saving fixed deposits, loans for homes and schools, National Savings Certificates, unit-linked insurance plans, health insurance plans, and equity-linked savings schemes, Infrastructure Bonds, in that order); we also found out that government strategies that influenced tax planning in favour of the state include: cooperation, increased uncertainty, creation of models, and maintaining a friendly atmosphere to avoid aggressive tax planning and improve revenue. Finally, direction for future research was suggested. ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124630091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dapatkah Efikasi Diri Memediasi Pengaruh Kompetensi Kejuruan Terhadap Kesiapan Kerja Siswa di Bidang Akuntansi ? 自我证明能对学生的会计工作准备产生职业能力的影响吗?

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p198-210

Ananda Gilang Ismoyo, Eko Wahjudi

引用次数: 0

Efektivitas Pembelajaran Berbasis Studi Kasus Untuk Membentuk Persepsi Mahasiswa Akuntansi Terhadap Corporate Social Responsibility (CSR) “Studi Kasus Di PTS X Surabaya” 基于案例研究的学习效能，形成会计学生对企业社会责任的看法(CSR)“PTS X泗水案例研究”

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p136-147

Yenny Sugiarti, Ni Luh Putu Tresna Santhi

{"title":"Efektivitas Pembelajaran Berbasis Studi Kasus Untuk Membentuk Persepsi Mahasiswa Akuntansi Terhadap Corporate Social Responsibility (CSR) “Studi Kasus Di PTS X Surabaya”","authors":"Yenny Sugiarti, Ni Luh Putu Tresna Santhi","doi":"10.26740/jpak.v11n2.p136-147","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p136-147","url":null,"abstract":"Education about CSR will shape students' understanding and perceptions of CSR, so that higher education, especially accounting majors must determine appropriate learning methods so that students understand and have positive perceptions about CSR. The purpose of this research is to determine the effectiveness of the case-based learning method to form positive perceptions about CSR for accounting students when online learning is carried out during the COVID-19 pandemic. This research was conducted at the accounting department of PTS X, a private university in Surabaya.This study used a mixed method between qualitative analysis which was obtained the data through interviews, document analysis and observation and was strengthened by the results of descriptive statistics whose data were obtained through distributing questionnaires to 67 students. The results of this study indicate that the case study-based learning method is still effective in forming positive perceptions of accounting students about CSR even though learning is carried out online during pandemic. Accounting students have a good understanding of the responsibilities that must be carried out by companies, not only economic responsibilities but also legal responsibility, ethical responsibility, stewardship principle, company employee-relationship, and social responsibility. The results of this study also show that students perceive that CSR is beneficial for companies. This research was conducted with one shot study, so it does not measure the difference between before and after study CSR. Future research is expected to be carried out using a longitudinal model or a cross-sectional model so that can measure the differences in perceptions between before and after study CSR.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132248520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengembangan E-LKPD Berbasis Contextual Teaching and Learning Pada Materi Harga Pokok Proses Dalam Meningkatkan Kemampuan Berpikir Kritis Siswa SMK e - lto开发基于概念教学和学习的基本成本材料，以提高学生SMK批判性思维能力

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p211-227

Ervina Novita Sari, Agung Listiadi

{"title":"Pengembangan E-LKPD Berbasis Contextual Teaching and Learning Pada Materi Harga Pokok Proses Dalam Meningkatkan Kemampuan Berpikir Kritis Siswa SMK","authors":"Ervina Novita Sari, Agung Listiadi","doi":"10.26740/jpak.v11n2.p211-227","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p211-227","url":null,"abstract":"This study aim to produce digital-based teaching materials in the form of E-LKPD using Contexual Teaching and Learning (CTL) by using the Application Flip Pdf Professional and integrated with activities that can train critical thinking skills of vocational students. This study uses the development model of Thiagarajan and Semmel (1974) which consists of 4 stages (define, design, develop, disseminate) due to time constraints the research was only carried out up to stage develop. The results of this study obtained are that the development of the E-LKPD that has been carried out can be categorized as very feasible with an average value of the validity test from material expert, language expert, graphic experts of 88.25%. The development of the E-LKPD received a very good response from students with a practicality analysis score of 97.19%. The E-LKPD that has been developed is effective in intensify students' critical thinking skills as evidenced by testing N-Gain score who obtained an average score of 61.83% which can be categorized as moderate based on the results of the critical thinking skills test. Thus, it can be concluded that the developed E-LKPD is categorized as valid and very feasible and can effectively improve the critical thinking skills of SMK students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116680262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan 利润率、企业规模、资本结构和股息政策对企业价值的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p185-197

Angela Irena, R. Hendarmin, R. Pebriani

{"title":"Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan","authors":"Angela Irena, R. Hendarmin, R. Pebriani","doi":"10.26740/jpak.v11n2.p185-197","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p185-197","url":null,"abstract":"This study aims to empirically prove the effect of profitability ratio, company size, capital structure, and dividend policy on company value. The method used in selecting research samples is purposive sampling technique. The sample of this study was 19 food and beverage companies listed on the IDX from 2019 to 2021 with a 3-year observation period of 57 company samples. The data analysis model used in this study is a multiple linear regression analysis model with a tool in the form of statistical software known as SPSS 26. The results of this study show that (1) the profitability ratio (X1), company size (X2), capital structure (X3), and dividend policy (X4) simultaneously have a positive and significant effect on the value of the company; (2) the profitability ratio (X1) has a positive and significant effect on the value of the company (PBV); (3) the size of the company (X2) has no positive and significant effect on the value of the company (PBV); (4) capital structure (X3) positively and significantly affects the value of the company (PBV); (5) dividend policy (X4) has no positive and significant effect on the value of the company (PBV).","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128731938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Potret Peran Pajak Daerah pada Saat Sebelum dan Setelah Pandemi Covid-19 当地税收在Covid-19大流行前后的作用画像

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p108-125

Elviana Andrian Nova W. P, K. N. L. Chamalinda

{"title":"Potret Peran Pajak Daerah pada Saat Sebelum dan Setelah Pandemi Covid-19","authors":"Elviana Andrian Nova W. P, K. N. L. Chamalinda","doi":"10.26740/jpak.v11n2.p108-125","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p108-125","url":null,"abstract":"Covid-19 pandemic is a challenge for the regional government of Nganjuk Regency which is currently intensively realizing massive regional development. Various special policies continue to be made in order to optimize regional taxes as PAD source. This study aims to explore growth rate, effectiveness, and contribution of local taxes as a PAD source between before and after the Covid-19 pandemic, also the role of the Bapenda in efforts to increase regional taxes as PAD source. This study uses a quantitative descriptive method. The results of the study show that the growth rate of local taxes over a period of three years has a positive value indicating an increase in revenue performance during the Covid-19 pandemic. Judging from the effectiveness analysis, local tax performance is still categorized as very effective despite the reduced target in 2020 as a result of the Covid-19 pandemic. On the other hand, the contribution of local taxes as a PAD source is categorized as moderate and has always decreased in the last three years. Entertainment tax is a local tax that has the lowest growth, effectiveness, and contribution rates over the last three years, so that the role of Bapenda as an authorized agency is needed. This research also shows that there were not many differences in the role of Bapenda between before and after the Covid-19 pandemic. The lack of awareness and compliance of taxpayers is the main obstacle that forces Bapenda to be directly involved in implementing various work programs.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124231610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Value Universitas dan Perilaku Cyber Cheating: Analisis Teori Fraud Diamond 价值大学和网络行为骗子:钻石欺诈理论分析

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p175-184

Falentine Yessyani Basot, Dielanova Wynni Yuanita, Christine Novita Dewi

引用次数: 0

Accounting Student Perceptions toward Online Flipped Statistics Course and Effective Methods to Promote Engagement, Increase Satisfaction, and Improve Self-Efficacy 会计学生对线上翻转统计课程的认知及提升参与度、满意度及自我效能感的有效方法

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p148-163

Irene Budi Nim. Prastiwi, Sukasah Syahdan

{"title":"Accounting Student Perceptions toward Online Flipped Statistics Course and Effective Methods to Promote Engagement, Increase Satisfaction, and Improve Self-Efficacy","authors":"Irene Budi Nim. Prastiwi, Sukasah Syahdan","doi":"10.26740/jpak.v11n2.p148-163","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p148-163","url":null,"abstract":"The COVID-19 pandemic has motivated many educational institutions in the world to adapt their delivery method from conventional (offline) teaching/learning to online methods, and one of the methods is the Flipped Classroom. Nonetheless, the shift from offline classroom instruction to online learning must ensure its long-term quality, which can be effectively delivered to students. Thus, this study investigates the effectiveness of the an online flipped classroom teaching model as perceived by learners, applied due to the COVID-19 pandemic. The sample for this study includes 41 accounting students taking an online statistics course in their 5th and 7th semesters in a private university in Indonesia. The methods are both quantitative—employed through a questionnaire—and qualitative through applied semi-structured interviews as well as for analyzing the collected corpus. Ultimately, the study concludes that, in terms of student engagement, satisfaction, and efficacy, the flipped classroom method is effective. Lastly, the significance of the research shows recommendations for improving the application of the flipped classroom approach in the current context of online learning amidst the prevailing policy in Indonesia and beyond.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133878079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia 专员委员会在印度尼西亚公共银行风险披露中的作用

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-08-06 DOI: 10.26740/jpak.v11n2.p164-174

Hendro Lukman, A. Cahyadi

{"title":"Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia","authors":"Hendro Lukman, A. Cahyadi","doi":"10.26740/jpak.v11n2.p164-174","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p164-174","url":null,"abstract":"Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future. ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134135157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Teknologi Finansial, E-Commerce, Perkembangan Alternatif Pembayaran dan Kinerja Bisnis Toko Online: Suatu Kajian pada Mahasiswa Ekonomi dan Bisnis 金融技术、电子商务、替代支付和在线商店业务表现的发展:经济学和商业学生的一项研究

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-10 DOI: 10.26740/jpak.v11n1.p87-95

Muhammad Rakib, Siti Arafah, Dian Anugrah Sanusi

引用次数: 0