Jurnal Pendidikan Akuntansi (JPAK)最新文献_第10页

Pengaruh Lingkungan Keluarga, Prestasi Belajar, dan Kesejahteraan Guru Terhadap Minat Menjadi Guru Akuntansi 家庭环境、学习成绩和教师福利对会计教师的兴趣产生了影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p13-24

Elsa Dwi Indrianti, Agung Listiadi

{"title":"Pengaruh Lingkungan Keluarga, Prestasi Belajar, dan Kesejahteraan Guru Terhadap Minat Menjadi Guru Akuntansi","authors":"Elsa Dwi Indrianti, Agung Listiadi","doi":"10.26740/jpak.v9n1.p13-24","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p13-24","url":null,"abstract":"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.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122956387","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: 2

Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance 利润质量对公司价值的影响与温和的公司治理变量

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p71-78

Richard Jannuar Ade Irawan Wairisal, Hariyati Hariyati

引用次数: 2

Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) Perbankan Dasar Kelas X SMK 基于Higher terms思维技能的初级银行业务开发项目X SMK类

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p88-94

Hanifah Roihanah, Rochmawati Rochmawati

{"title":"Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) Perbankan Dasar Kelas X SMK","authors":"Hanifah Roihanah, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n1.p88-94","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p88-94","url":null,"abstract":"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.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133052687","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: 1

Pengaruh Pengetahuan, Produk dan Religiusitas Terhadap Minat Menabung dengan Variabel Moderating Persepsi 知识、产品和宗教虔诚对储蓄兴趣的影响与适度的感知变量

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p116-122

Alifah Dwi Novianti, L. Hakim

引用次数: 0

Pengembangan Buku Ajar Berbasis Scientific Approach Pada Mata Pelajaran Akuntansi Keuangan Kelas XI Semester Genap SMK Negeri 1 Sooko Mojokerto

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2020-12-30 DOI: 10.26740/jpak.v8n3.p1-6

Nana Febriana, Agung Listiadi

引用次数: 0

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 学员活动计划表的开发，以应用2013年SMK国1泗水等会计服务项目会计实践课程

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2020-12-30 DOI: 10.26740/jpak.v8n3.p60-68

Anisah Nurwandini, Joni Susilowibowo

引用次数: 0

Analisis Perencanaan, Pelaksanaan, dan Pertanggungjawaban Alokasi Dana Desa (ADD) di Desa Jenggawah Kabupaten Jember 规划、执行和村基金(ADD)在姜加瓦省(jaber village)的分配分析

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2020-12-30 DOI: 10.26740/jpak.v8n3.p157-165

Dessy Putri Andini, Arisona Ahmad

{"title":"Analisis Perencanaan, Pelaksanaan, dan Pertanggungjawaban Alokasi Dana Desa (ADD) di Desa Jenggawah Kabupaten Jember","authors":"Dessy Putri Andini, Arisona Ahmad","doi":"10.26740/jpak.v8n3.p157-165","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p157-165","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk menganalisis proses perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah Kabupaten Jember. Penelitian ini merupakan penelitian kualitatif. Teknik analisis data yang digunakan menggunakan pemikiran Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Seluruh proses baik dari perencanaan, pelaksanaan, hingga pelaporan telah dilakukan pertanggungjawaban dengan mekanisme sesuai dengan regulasi dan selalu melibatkan partisipasi warga setempat. \u0000 \u0000Kata Kunci: Perencanaan; Pelaksanaan; Pertanggungjawaban; Alokasi Dana Desa (ADD) \u0000 \u0000Abstract \u0000This study aims to analyze the process of planning, implementation, and accountability of village fund allocations in Jenggawah Village, Jember Regency. This research is qualitative. The data analysis technique used uses the thinking of Miles and Huberman. This study indicates that the planning, implementation, and accountability of village fund allocations in Jenggawah Village are by the Regulation of the Minister of Home Affairs Number 113 of 2014. The entire process, from planning, and implementation, to reporting, has been carried out with accountability mechanisms by regulations and always involves the participation of residents. \u0000Keywords: Planning; Implementation; Accountability; Village Funds Allocation","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126897868","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: 3

Pengaruh Motivasi, Minat, dan Intensitas Belajar Terhadap Hasil Belajar Siswa Pada Pengantar Akuntansi dan Keuangan 动机、兴趣和学习强度对学生在会计和财务介绍方面的学习效果

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2020-12-30 DOI: 10.26740/jpak.v8n3.p17-28

Verol Wahyu diny Putra, Agung Listiadi

{"title":"Pengaruh Motivasi, Minat, dan Intensitas Belajar Terhadap Hasil Belajar Siswa Pada Pengantar Akuntansi dan Keuangan","authors":"Verol Wahyu diny Putra, Agung Listiadi","doi":"10.26740/jpak.v8n3.p17-28","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p17-28","url":null,"abstract":"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.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128090348","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 Lembar Kegiatan Peserta Didik (LKPD) Berbasis Scientific Approach Pada Materi Pencatatan Transaksi Keuangan Perusahaan Manufaktur 基于科学认可的制造业金融交易记录工作人员活动表的开发

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2020-12-30 DOI: 10.26740/jpak.v8n3.p37-45

Farida Sariningtyas, Joni Susilowibowo

{"title":"Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Scientific Approach Pada Materi Pencatatan Transaksi Keuangan Perusahaan Manufaktur","authors":"Farida Sariningtyas, Joni Susilowibowo","doi":"10.26740/jpak.v8n3.p37-45","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p37-45","url":null,"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.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123963692","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: 1

Pengembangan Bahan Ajar E-book Pada Materi Siklus Akuntansi Perusahaan Jasa Sebagai Pendukung Pembelajaran Saintifik Kelas X Akuntansi Di SMK Negeri 2 Tuban 服务公司会计周期教材的发展，以支持SMK国家2的会计X类科学学习

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2020-12-30 DOI: 10.26740/jpak.v8n3.p55-59

Reynaldo Juniors, Joni Susilowibowo

{"title":"Pengembangan Bahan Ajar E-book Pada Materi Siklus Akuntansi Perusahaan Jasa Sebagai Pendukung Pembelajaran Saintifik Kelas X Akuntansi Di SMK Negeri 2 Tuban","authors":"Reynaldo Juniors, Joni Susilowibowo","doi":"10.26740/jpak.v8n3.p55-59","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p55-59","url":null,"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. ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131052961","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: 1