Jurnal Pendidikan Akuntansi (JPAK)最新文献_第2页

Tekanan Akademik Mahasiswa Akuntansi Berdasarkan Gender (Studi pada Mahasiswa Akuntansi UNUSIA) 基于性别的会计学生的学习压力(非年龄会计专业学生的学习)

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-10 DOI: 10.26740/jpak.v11n1.p78-86

Hudri Ahmad Hudori, N. Fauziyyah

{"title":"Tekanan Akademik Mahasiswa Akuntansi Berdasarkan Gender (Studi pada Mahasiswa Akuntansi UNUSIA)","authors":"Hudri Ahmad Hudori, N. Fauziyyah","doi":"10.26740/jpak.v11n1.p78-86","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p78-86","url":null,"abstract":"This research aimed to provide a picture of the level of academic stress and the causes of the stress experienced by accounting students based on gender by analyzing and comparing the results of both to answer the question of whether there is a significant difference between the academic pressure experienced by male and female. This research used a survey method by distributing the instrument online through the google form. A total of 62 accounting students were chosen as the respondents in this study, including 27 male and 35 female students. The statistical analysis used in this research is the independent t-test using SPSS version 25 software. The results of this research showed that there was no significant difference between the academic stress experienced by accounting students, both male and female. This means that gender does not affect the academic stress experienced by accounting students at UNUSIA, however the average level of academic stress among accounting students is at a high category. Therefore, students and universities are expected to find ways to reduce the level of academic stress experienced. Students are able to cope with it by managing time and seeking social support and for universities it can be by providing counseling services for students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"275 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115886565","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 Profesionalisme Guru, Penggunaan Media Daring, Dan Keaktifan Siswa Terhadap Kepuasan Belajar Siswa Jurusan AKL SMK IPIEMS Surabaya 教师的专业精神、在线媒体的使用和活跃学生对AKL SMK IPIEMS泗水学生的学习满意度的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-09 DOI: 10.26740/jpak.v11n1.p66-77

Nabila Nur Izza, Eko Wahjudi

引用次数: 0

Pengembangan Buku Ajar Bidang ilmu Akuntansi Perbankan Kelas XI Semester Genap Berbasis Kontekstual dan Kode Qr di SMK Negeri 1 Lamongan 2002年11月1日以上下文为基础的甲级银行会计专业书籍发展

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-05 DOI: 10.26740/jpak.v11n1.p11-20

Dian Rizky Arfiana, Rochmawati Rochmawati

{"title":"Pengembangan Buku Ajar Bidang ilmu Akuntansi Perbankan Kelas XI Semester Genap Berbasis Kontekstual dan Kode Qr di SMK Negeri 1 Lamongan","authors":"Dian Rizky Arfiana, Rochmawati Rochmawati","doi":"10.26740/jpak.v11n1.p11-20","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p11-20","url":null,"abstract":"Vocational High Schools (SMK) play a role in preparing students to become graduates who are able to enter directly into the world of work and continue on to further higher education. Students, at school get knowledge and learning according to the specialization they take. This study aims to analyze the process of developing textbooks, the feasibility of textbooks, and students' responses to the development of contextual-based textbooks and Qr codes in banking accounting class XI banking and microfinance even semester at SMK Negeri 1 Lamongan. This research method is the development of R&D (Research and Development) with a 4-D development model (Define, Design, Develop, Disseminate) which is carried out until the 3rd stage limit. The results of this study state that 1) contextual-based textbooks and Qr codes are suitable for application in banking accounting learning at SMKN 1 Lamongan, 2) based on the validation results of contextual textbooks and Qr codes developed on banking accounting material for class XI SMKN 1 Lamongan are declared feasible , 3) students are very enthusiastic and feel helped by this contextual-based textbook on banking accounting subjects.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130596218","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

Penerapan Model Pembelajaran Problem Based Learning (PBL) untuk Meningkatkan Hasil Belajar Peserta Didik pada Materi Menganalisis Simpanan Dana Deposito Kelas X Perbankan Syariah SMKN 2 Mojokerto 以提高学习者对材料的学习模式的应用，分析伊斯兰银行X级存款基金smkn2 Mojokerto

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-05 DOI: 10.26740/jpak.v11n1.p21-28

Ika Miftahurrohmah, Eko Wahjudi

{"title":"Penerapan Model Pembelajaran Problem Based Learning (PBL) untuk Meningkatkan Hasil Belajar Peserta Didik pada Materi Menganalisis Simpanan Dana Deposito Kelas X Perbankan Syariah SMKN 2 Mojokerto","authors":"Ika Miftahurrohmah, Eko Wahjudi","doi":"10.26740/jpak.v11n1.p21-28","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p21-28","url":null,"abstract":"The purpose of this study is to improve the learning outcomes of students by analyzing whether the teacher has implemented the PBL learning model properly, analyzing the study results of students through the PBL learning model, and analyzing the students' responses after the application of the PBL learning model. This study was classified as a classroom action research (PTK) type. CAR is a type of research where the main cause of the problem was in the classroom and can be felt directly by the teacher. Classroom Action Research which focused on classroom conditions is a methoud used in ths study using a model design from Kemmis Mc Taggart. The subjects of this research consisted of 33 pupils from class X Islamic Banking 1 in the 2018/2019 academic year. The findings of this study on the application of the PBL learning model on deposit material obtained a score of 71% in cycle I and 90% in cycle II, the achievement of student learning outcomes has increased with classical completeness obtained by 72% in cycle I and 90% in cycle II, and student responses show results Very good response with a score of 76.75% in cycle I and 83.75% in cycle II.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123206211","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

Penghindaran Pajak, Menguntungkan atau Merugikan? 逃税，有益还是有害?

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-05 DOI: 10.26740/jpak.v11n1.p45-52

Lutfi Madani, Memen Kustiawan, Ida Farida Adi Prawira

引用次数: 0

Peningkatan Hasil Belajar Praktikum Akuntansi Menggunakan Model Problem Based Learning Pada Siswa Kelas XI AK 1 SMK Negeri 2 Buduran

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-05 DOI: 10.26740/jpak.v11n1.p1-10

Aliffia Nuraini Widodo, Agung Listiadi

{"title":"Peningkatan Hasil Belajar Praktikum Akuntansi Menggunakan Model Problem Based Learning Pada Siswa Kelas XI AK 1 SMK Negeri 2 Buduran","authors":"Aliffia Nuraini Widodo, Agung Listiadi","doi":"10.26740/jpak.v11n1.p1-10","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p1-10","url":null,"abstract":"The goal of this class action research is to find out the increase in learning outcomes of accounting practicum students in class XI AK 1 SMK Negeri 2 Buduran using the Problem Based Learning model. The research was conducted in two cycles where each cycle consisted of 4 stages, namely planning, action, observation and reflection. The research subjects were students of class XI AK 1 at SMK Negeri 2 Buduran with a total of 35 students. Data was collected through observation, tests and response questionnaires. Data analysis technique is to use quantitative descriptive. The results of the analysis were obtained from the analysis of teacher and student observations, analysis of student learning outcomes and analysis of student responses. The learning outcomes of students in cycle I to cycle II showed that there was an increase in student scores. These results can be seen from the average score of students which increased by 16.31 from 74.83 in cycle I to 91.14 in cycle II. The learning completeness of students also increased by 20%, from 60% or 21 students completed in cycle I to 91% or 32 students completed in cycle II. Based on the results of these data, it can be concluded that the learning process using the Problem Based Learning model can improve the learning outcomes of class XI AK 1 students at SMK Negeri 2 Buduran in the accounting practicum subject.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133440961","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

Apakah Tax Planning Dapat Meminimkan atau Menambahkan Beban Pajak PPN di Perusahaan? Tax计划可以最小化或增加PPN的公司税收负担吗?

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-05 DOI: 10.26740/jpak.v11n1.p39-44

Shifa Miarti Aziza, Memen Kustiawan, I. F. A. Prawira

引用次数: 0

Apakah Tanggung Jawab Sosial Mempengaruhi Earning Management? Literature Review

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2023-04-05 DOI: 10.26740/jpak.v11n1.p53-65

Rida Rosmawati, M. Arief, A. Widyaningsih

{"title":"Apakah Tanggung Jawab Sosial Mempengaruhi Earning Management? Literature Review","authors":"Rida Rosmawati, M. Arief, A. Widyaningsih","doi":"10.26740/jpak.v11n1.p53-65","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p53-65","url":null,"abstract":"The purpose of this study was to determine whether corporate social responsibility has an effect on earnings management. The research method used is a systematic literature review from various national and international journals. The results of this study indicate that there is a research gap among researchers regarding the relationship between corporate social responsibility and earnings management. Some researchers find that social responsibility has a significant negative effect on management earnings, which means that the better the company's CSR activities, the smaller the earnings management practice, this is because the company will prioritize relationships with stakeholders and information disclosure. Meanwhile, some researchers found that CSR activities have no significant effect on earnings management. The cause of this difference is due to the differences in the countries studied, the measuring instruments used, and the ethical values in each company. This research is expected to provide an overview to further researchers in determining the appropriate object and measuring instrument tailored to the objectives of each research.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132597913","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

Efektivitas Digital Collaborative Learning Terhadap Kemampuan Leadership Mahasiswa Sarjana Terapan Akuntansi 数字合作学习对会计专业学生领导能力的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p315-322

Eka Ary Wibawa, Dian Normalitasari Purnama, Rahmat Darmawan

{"title":"Efektivitas Digital Collaborative Learning Terhadap Kemampuan Leadership Mahasiswa Sarjana Terapan Akuntansi","authors":"Eka Ary Wibawa, Dian Normalitasari Purnama, Rahmat Darmawan","doi":"10.26740/jpak.v10n3.p315-322","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p315-322","url":null,"abstract":"Leadership is the most essential ability of accounting graduates needed by the labour market. This study aims to examine the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. The research design uses a quasi-experimental with a quantitative approach. The research was conducted at the Bachelor of Applied Accounting Study Program, Faculty of Economics, Yogyakarta State University in the odd semester of the 2022/2023 academic year. The research sample consisted of an experimental class and a control class of 35 students. An online questionnaire based on a Likert scale with five alternative answers was used to collect data. To ensure that the data met the requirements for analysis, the normality and homogeneity tests of variance were performed. The data was described using quantitative descriptive statistical analysis, and the hypothesis was tested using an independent sample t test. The results of the study show that there are significant differences in the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. This means that providing digital collaborative learning treatment has a significant impact on improving the leadership abilities of undergraduate accounting students. This means that if lecturer want to improve the leadership skills of their students, they can apply digital collaborative learning to their learning. Further research has the opportunity to examine the effectiveness of different digital collaborative learning media on leadership abilities.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130074331","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

Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p338-346

Arisona Ahmad, Ika Sri Wahyuni, L. Istiqomah, Eka Wulan Wahyuning Tiyas

{"title":"Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur","authors":"Arisona Ahmad, Ika Sri Wahyuni, L. Istiqomah, Eka Wulan Wahyuning Tiyas","doi":"10.26740/jpak.v10n3.p338-346","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p338-346","url":null,"abstract":"The financial industry in the era of technological development began to be supported by Blockchain technology. Blockchain is a new idea in the financial industry as a solution to solve the problem of digital money (cryptocurrency). Transactions recorded in the blockchain will be permanently stored so that they cannot be manipulated and provide a higher level of security. Blockchain technology supports the development of triple entry bookkeeping which is a configuration of the development of the double entry bookkeeping system. This research uses qualitative proximity to the library research method. The data collected comes from indexed journals on Google Scholar, Science and Technology (Sinta), Directory of Open Access Journals (DOAJ), books and other literature which will then be analyzed and set forth in the form of written words.The results of this study show that Triple Entry Bookkeeping in the Blockchain era has many advantages as a form of development of Double Entry Bookkeeping, namely providing information about budgets, automatic transaction validation, automatic public ledger, increasing openness & trust, and solving fraud. In Indonesia itself, blockchain implementation in the field of accounting has been widely carried out, such as on the Online Pajak platform, Bank BCA, PT Pos Indonesia, and other commercial companies listed on the Indonesian Blockchain Association (ABI). The implementation of the triple entry bookkeeping system is still not ready to be implemented by medium-sized entities and MSMEs due to the high costs required, the lack of understanding of professional accountants regarding technology and entities that feel they still do not need a triple entry bookkeeping system. Therefore, support from all parties is needed so that this research can develop and not only become a concept but can be implemented in the financial industry.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124729853","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