Jurnal Pendidikan Akuntansi (JPAK)最新文献_第3页

Pengaruh Sikap Keuangan, Locus of control, Teman Sebaya terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi 财务态度、轨迹控制、同侪对财务管理行为的影响，以财务素量作为调控变量

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p257-266

Nila Nur Aida, Rochmawati Rochmawati

{"title":"Pengaruh Sikap Keuangan, Locus of control, Teman Sebaya terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi","authors":"Nila Nur Aida, Rochmawati Rochmawati","doi":"10.26740/jpak.v10n3.p257-266","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p257-266","url":null,"abstract":"The research conducted purpose to analyze the effect of financial attitudes, locus of control, peers on financial management behavior through financial literacy, either directly or indirectly. The population used was 158 students of the 2017 and 2018 Accounting Education Study Program, Faculty of Economics and Business, Surabaya State University. Purposive samples are used in sampling. Collecting data using questionnaires, data processing is carried out with data instrument tests, classical assumptions, regression analysis and path analysis which is processed through the IBM SPSS version 25 application. Getting results, namely: (1) financial attitudes, locus of control, and peers have a direct effect on financial management behavior (2) financial attitudes, locus of control, and peers have an indirect effect on financial literacy (3) Financial literacy has an indirect effect on financial management behavior (4) financial literacy is a mediating variable on financial attitudes, locus of control, and peers with financial management behavior. The advice given is that students are expected to make records of all activities regarding their finances in order to create good financial management behavior.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132260648","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

Peran Motivasi Belajar Dalam Memediasi Lingkungan Keluarga Dan Kemandirian Belajar Terhadap Hasil Belajar Akuntansi Keuangan Menengah 1 学习动机在培养家庭环境和学习自力更生方面的作用

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p304-314

Dwi Rahma Lestari, Agung Listiadi

{"title":"Peran Motivasi Belajar Dalam Memediasi Lingkungan Keluarga Dan Kemandirian Belajar Terhadap Hasil Belajar Akuntansi Keuangan Menengah 1","authors":"Dwi Rahma Lestari, Agung Listiadi","doi":"10.26740/jpak.v10n3.p304-314","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p304-314","url":null,"abstract":"This research aims to analyze the effect of learning motivation as a mediation variable between family environment and independent learning on intermediate Financial Accounting I learning Outcomes. This study uses quantitative approach. The sampling techniques using purposive sampling so that 112 students were obtained as respondents. Data collection techniques through questionnaires and documentation. Data were analyzed using classical assumption test, regression analysis, path analysis and sobel test . The findings in this study show that (1) family environment have significant direct impact on intermediate Financial Accounting learning Outcomes. (2) Independent learning have significant direct impact on intermediate Financial Accounting learning Outcomes. (3) learning motivation have significant direct impact on intermediate Financial Accounting learning Outcomes. (4) family environment have significant direct impact on learning motivation. (5) Independent learning have significant direct impact on learning motivation. (6) Learning motivation cannot mediate family environment on intermediate Financial Accounting learning Outcomes. (7) Learning motivation mediate independent learning on intermediate Financial Accounting learning Outcomes.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121785345","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 Pembelajaran Online, Penggunaan Bahan Ajar Interaktif Berbasis CTL, dan Intensitas Pemberian Tugas Terhadap Hasil Belajar PALIP SMKN 10 Surabaya 在线学习的影响，基于CTL的互动教学材料的使用，以及对PALIP smkn10泗水学习成绩的分配强度

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p291-303

I'in Mutmainah, S. Susanti

{"title":"Pengaruh Pembelajaran Online, Penggunaan Bahan Ajar Interaktif Berbasis CTL, dan Intensitas Pemberian Tugas Terhadap Hasil Belajar PALIP SMKN 10 Surabaya","authors":"I'in Mutmainah, S. Susanti","doi":"10.26740/jpak.v10n3.p291-303","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p291-303","url":null,"abstract":"Education in Indonesia is a benchmark for the development and the nation’s progress. However, the educational activities have been hampered since the Covid-19 pandemic, which requires the learning process to be distance learning or online. This can affect the student learning outcomes.The purpose of this study is to determine the effect of online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment on the learning outcomes of government institutions/agencies accounting practicums. This type of research includes quantitative research which is analyzed using statistics and interpreted. Sampling using the Simple Random Sampling technique and calculated using the Slovin formula, that is 60 students in class XI AKL SMKN 10 Surabaya. The data collection instrument was a closed questionnaire which was then processed through the help of the SPSS V25 application through multiple linear regression tests. The results of this study are partially online learning has no effect on learning outcomes while the use of CTL-based interactive teaching materials and the intensity of assignment has a positive and significant effect on learning outcomes of government institutions/agencies accounting practicums. Meanwhile, simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have a positive and significant impact on the learning outcomes of government institutions/agencies accounting practicums at SMKN 10 Surabaya. Simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have contributed 60.5% to the learning outcomes of government institutions/agencies accounting practicums.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130390732","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 Pengasuhan Orang tua dan Kemandirian Terhadap Minat Belajar Siswa Akuntansi dan Keuangan Lembaga di Masa Pandemi COVID-19 在COVID-19大流行期间，父母教育和自力更生对学生的会计和金融学习兴趣的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p282-290

S. Sulistyowati, Putri Nur Anggraini

{"title":"Pengaruh Pengasuhan Orang tua dan Kemandirian Terhadap Minat Belajar Siswa Akuntansi dan Keuangan Lembaga di Masa Pandemi COVID-19","authors":"S. Sulistyowati, Putri Nur Anggraini","doi":"10.26740/jpak.v10n3.p282-290","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p282-290","url":null,"abstract":"The purpose of this study was to measure and determine the effect of parenting and independence on interest in studying accounting and institutional finance during the COVID-19 pandemic. Quantitative research design with multiple linear regression tests The population of this research is students of accounting and institutional finance expertise at Bisri Syansuri Jombang Vocational School in the academic year 2021–2022, with a sample of 41 students. Saturated sampling is a method used to obtain data. Primary data in the form of interviews and questionnaires given to respondents and secondary data in the form of parental consent documented in the face-to-face learning process, including improving student learning outcomes. Validity and reliability are used to test the prerequisites. Descriptive statistical analysis and classical hypothesis testing were used in the data analysis, which included normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, and multiple linear regression analyses, which included partial tests, simultaneous tests, and coefficient of determination tests. Based on the findings, 1) parental care has a major effect on interest in learning. 2) Independence has a big effect on an interest in learning. 3) Parenting and parental independence have a significant impact on children's interest in learning. ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121208042","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 Literasi Finansial, Inklusi Keuangan, Teman Sebaya, dan Kontrol Diri terhadap Perilaku Menabung Mahasiswa 金融素养、财务包容性、同辈和自我控制对学生储蓄行为的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p217-231

Ericka Berliani Putri, Eko Wahjudi

引用次数: 0

Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021 分析餐厅税在2012 -2021年至2021年期间对万隆本地收入的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p323-331

Galang Nusantara Achmad, Brilian Noer A'la, Della Sagita Mala

{"title":"Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021","authors":"Galang Nusantara Achmad, Brilian Noer A'la, Della Sagita Mala","doi":"10.26740/jpak.v10n3.p323-331","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p323-331","url":null,"abstract":"Regional tax is one of the important instruments in supporting the receipt of Regional Original Income (PAD). Therefore, every local government is required to provide efforts to optimize the collection of local taxes to the taxpayer concerned. The restaurant tax is one type of local tax that has great potential in contributing to local tax revenues. This study aims to understand and analyze the level of effectiveness and the level of contribution of restaurant tax revenues to Bandung City Original Revenue for the 2017-2021 period. This research method uses quantitative descriptive analysis techniques, so that it can be seen the level of effectiveness and the level of contribution to restaurant tax revenues in the city of Bandung. While the data obtained in the study sourced from secondary data. Based on the results and discussion, it can be concluded that the effectiveness of Bandung City restaurant tax revenue has been very effective since the last five years. This is evidenced by all levels of effectiveness showing results above 100% during the 2017-2021 period. This achievement is inseparable from the strategic potential of the Bandung City area, as well as the strategic efforts of the local government in exploring the potential and improving tax payment administration services. Meanwhile, the contribution of restaurant tax revenue to Bandung City's PAD in the last five years tends to be less contributing to PAD revenue. This is indicated by the percentage value of the contribution rate of less than 15% in each of the 2017-2021 years.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121298648","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 Bagi Hasil, Disposable income, dan Promosi Terhadap Minat Menabung Mahasiswa di Bank Syari’ah 对收益的影响、可公开收入的影响，以及在Syari银行为学生存钱的机会的推广

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p332-337

Fanny Putri Ayu Hariati, Rochmawati Rochmawati

{"title":"Pengaruh Bagi Hasil, Disposable income, dan Promosi Terhadap Minat Menabung Mahasiswa di Bank Syari’ah","authors":"Fanny Putri Ayu Hariati, Rochmawati Rochmawati","doi":"10.26740/jpak.v10n3.p332-337","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p332-337","url":null,"abstract":"This research was carried out with the aim of knowing the influence on Profit Sharing, Disposable income, and Promotion with Saving Interests in Students of the Accounting Education Department at Islamic Banks. This study uses quantitative research methods and the data in this study were collected through questionnaires. A total of 61 students in the 2018 Accounting Education Study Program, State University of Surabaya were used as the population and sample in this study. Saturated Sampling technique was used in this study. One of the non-parametric analytical tests of Kendall's Tau-b was used to analyze this research through the SPSS version 25 computer program. According to the analytical test that has been carried out, it can be stated that: (1) Profit Sharing has a significant effect on the Interest in Savings variable with a value of 0.048. (2) Disposable Income has a significant effect on Saving Interest with a value of 0.000. (3) Promotion has a significant effect on Saving Interest with a value of 0.000. So it can be conluded that the variable of Profit Sharing, Disposable Income, and Promotion affect the Student Saving Interest variable.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122606407","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 Persepsi Profesi Guru, Efikasi Diri, Lingkungan Keluarga, Dan Teman Sebaya Terhadap Minat Menjadi Guru Mahasiswa Prodi Pendidikan Akuntansi UNESA 教师职业、自我正人化、家庭环境和同龄人对成为UNESA会计教育教授的兴趣的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p205-216

Savira Sarah Tifani, Eko Wahjudi

{"title":"Pengaruh Persepsi Profesi Guru, Efikasi Diri, Lingkungan Keluarga, Dan Teman Sebaya Terhadap Minat Menjadi Guru Mahasiswa Prodi Pendidikan Akuntansi UNESA","authors":"Savira Sarah Tifani, Eko Wahjudi","doi":"10.26740/jpak.v10n3.p205-216","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p205-216","url":null,"abstract":"A good education is a bridge to make a nation great and advanced. In other words, the teacher has a big role in it all. Teachers have a big role in realizing the success of education. This relates to education students who have been prepared to become teachers in the future. However, not all students set future goals to become teachers. Several causes can influence interest in becoming a teacher, including student perceptions of the teaching profession, student self-efficacy, family environment, and peers. This study aims to determine the effect of perceptions of the teaching profession, self-efficacy, family environment, and peers on students' interest in becoming teachers. This research belongs to the category of quantitative research. The research population used was students of the 2018 Accounting Education Study Program, Surabaya State University as many as 60 students with a sampling technique, namely saturated sampling. The method of data collection is done through a questionnaire. Based on the test results, it is known that 1) The perception of the teaching profession has no significant effect on student interest in becoming a teacher, 2) Self-efficacy has no significant effect on student interest in becoming a teacher, 3) Family environment has a significant effect on student interest in becoming a teacher, 4) Peers have a significant effect on students' interest in becoming teachers, and 5) Perceptions of the teaching profession, self-efficacy, family environment, and peers simultaneously have a significant effect on students' interest in becoming teachers.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122981655","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 Practice Set Akuntansi Perusahaan Dagang Berbasis Flipbook untuk Kelas XI Akuntansi 计算机会计专业的商业实践教材开发

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p242-256

Damayanti Indraswari, Joni Susilowibowo

{"title":"Pengembangan Bahan Ajar Practice Set Akuntansi Perusahaan Dagang Berbasis Flipbook untuk Kelas XI Akuntansi","authors":"Damayanti Indraswari, Joni Susilowibowo","doi":"10.26740/jpak.v10n3.p242-256","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p242-256","url":null,"abstract":"This development research aims to develop flipbook-based practice set teaching materials for trading company accounting, assess feasibility, and analyze student responses to develop flipbook-based practice set teaching materials for trading company accounting. The ADDIE model is used in this R&D research with the stages of analysis, design, development, implementation, and evaluation. Twenty students from class XI AKL SMK Negeri 1 Surabaya participated in the research. The expert validity results obtained a recapitulation of the average feasibility 0f 90,93% with a very feasible interpretation. Material experts scored 84,68% with very decent interpretation, language experts scored 88,10% with very decent interpretation, and graphic experts scored 100% with very decent interpretation. The student’s reaction to the product demonstrates that the criteria are well understood with a percentage of 96,15%. The obtained conclusions refer to the study’s findings that this teaching material is very suitable for use as a learning resource for students. Suggestions for further research are expected to be able to validate the evaluation of the questions so that the presentation of the questions is of higher quality and conduct trials not only in one school.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132060084","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

Efek Motivasi Investasi Sebagai Moderator Pengaruh Pengetahuan Investasi Dan Perilaku Keuangan Terhadap Minat Investasi 投资动机的影响，作为投资者，投资知识和金融行为对投资兴趣的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p267-281

Satya Nesia, Irin Widayati

{"title":"Efek Motivasi Investasi Sebagai Moderator Pengaruh Pengetahuan Investasi Dan Perilaku Keuangan Terhadap Minat Investasi","authors":"Satya Nesia, Irin Widayati","doi":"10.26740/jpak.v10n3.p267-281","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p267-281","url":null,"abstract":"The development of investment in Indonesia has increased during the post-Covid 19 economic recovery period. The public is realizing the importance of investing and the benefits, including students are also aware of this. The factors that encourage students to invest are investment knowledge, financial behavior, and investment motivation. This study aim's to investigate the effect of investment motivation as a moderator of the influence of investment knowledge and finance behavior. The population used is 2015-2019 accounting education students who are still students with a total of 145 students. The sample used in the study was determined by the solving formula. While the sampling technique used is proportionate stratified random sampling. Data collection was carried out online in the form of a questionnaire in the form of a Google form. Then the data were analyzed using descriptive statistical methods then hypothesis testing was carried out using multiple linear regression analysis and moderation regression analyst the application used was SPSS version 26. Obtained from the results of the analysis of investment knowledge and financial behavior were able to produce a positive and significant influence on investment interest. Then investment motivation can moderate the effect of investment knowledge on investment interest.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123448190","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