Jurnal Pendidikan Akuntansi (JPAK)最新文献_第4页

Faktor-faktor Yang Dapat Mencegah Kecenderungan Kecurangan Akuntansi 可以防止会计欺诈倾向的因素

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-12-31 DOI: 10.26740/jpak.v10n3.p232-241

Lutfi Madani, M. Arief, A. Widyaningsih

{"title":"Faktor-faktor Yang Dapat Mencegah Kecenderungan Kecurangan Akuntansi","authors":"Lutfi Madani, M. Arief, A. Widyaningsih","doi":"10.26740/jpak.v10n3.p232-241","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p232-241","url":null,"abstract":"Cases of fraud in financial statements are rife and increasingly concerning lately. The cases that usually occur are corruption, manipulation, misappropriation of assets and always manage to become the center of attention of all groups and become one of the serious discussions. Accounting fraud is certainly very detrimental and requires real action and action to minimize the potential for fraud. The development of economic research studies shows that fraudulent practices are caused by many factors such as weak internal control, lack of integrity and other factors that result in ethical violations in carrying out their duties. The purpose of this study is to explain how the influence of internal control and the suitability of compensation on the tendency of accounting fraud. This study uses the Systematic Literature Review (SLR) method by reviewing several articles in the form of journals within the last 10 years starting from 2012 to 2022. The results of this study reveal that internal control, compensation suitability has a significant effect on accounting fraud tendencies. This research is expected to add insight and enrich the reader's knowledge about internal control, compensation suitability, and accounting fraud.","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":"121508853","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 Motivasi Belajar, Efikasi Diri, dan Teman Sebaya Terhadap Kemandirian Belajar Akuntansi Mahasiswa Pendidikan Akuntansi Universitas Negeri Surabaya 学习动机、自我正人化和同龄人对学习泗水州立大学会计学专业学生会计的独立的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-08-01 DOI: 10.26740/jpak.v10n2.p162-175

Dwi Anugrah Marthadiningrum, Irin Widayati

{"title":"Pengaruh Motivasi Belajar, Efikasi Diri, dan Teman Sebaya Terhadap Kemandirian Belajar Akuntansi Mahasiswa Pendidikan Akuntansi Universitas Negeri Surabaya","authors":"Dwi Anugrah Marthadiningrum, Irin Widayati","doi":"10.26740/jpak.v10n2.p162-175","DOIUrl":"https://doi.org/10.26740/jpak.v10n2.p162-175","url":null,"abstract":"Self-regulated learning is an important aspect in learning, especially self-regulated learning of accounting. But in reality, students often lose their self-regulated learning when facing difficulties in their learning activities. Researcher conducted this study in order to determine and examine the influence of learning motivation, self-efficacy, and peers on self-regulated learning of accounting, either simultaneously and partially. This study was classified as causality research with quantitative approach. The population in this study were students of Accounting Education 2018-2019, State University of Surabaya, totaling 116 students. Proportional random sampling method, the researcher used as a sampling technique to obtain a sample of 90 respondents. Research data was collected through the distribution of questionnaires. Hypothesis testing was done by using multiple linear regression method. The results of this research analysis concluded: 1) Learning motivation with tcount = 7,791 > ttable = 1,988 affected self-regulated learning of accounting, 2) Self-efficacy with tcount = 2,043 > ttable = 1,988 affected self-regulated learning of accounting, 3) Peers with tcount = 3,173 > ttable = 1,988 affected self-regulated learning of accounting, 4) Learning motivation, self-efficacy, and peers with Fcount = 59,255 > Ftable = 8,558 simultaneously affected self-regulated learning of accounting.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115951763","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 Spiritualitas Dan Pengetahuan Perbankan Syariah Pada Loyalitas Nasabah Bank Non Syariah 伊斯兰银行对非伊斯兰银行客户忠诚的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-08-01 DOI: 10.26740/jpak.v10n2.p194-204

Maheswari Dewi Ayu Larasati, Luqman Hakim

{"title":"Pengaruh Spiritualitas Dan Pengetahuan Perbankan Syariah Pada Loyalitas Nasabah Bank Non Syariah","authors":"Maheswari Dewi Ayu Larasati, Luqman Hakim","doi":"10.26740/jpak.v10n2.p194-204","DOIUrl":"https://doi.org/10.26740/jpak.v10n2.p194-204","url":null,"abstract":"The study was conducted to analyze the influence of spirituality and sharia banking knowledge to the loyalty of customer of non-sharia banks with the aim of knowing whether there are spirituality and sharia banking knowledge affecting the loyalty of customers both either partially and simultaneously. Research conducted using quantitative research with multiple linear regression analysis. The data collection used is purposive sampling with the number of samples by 385 respondents. The results of the research show that spirituality has a significance value of 0.001 <0.05, so that spiritual variables may affect customer loyalty. Sharia banking knowledge has significance value of 0.000 <0.05, so that the shariah bloody knowledge variable can affect customer loyalty. Spirituality and knowledge of sharia banking simultaneously can affect the customer loyalty because it has a significance value of 0.000 <0.05. The customer loyalty variable can be interpreted by the spirituality variable and sharia banking knowledge of 0.131 or 13.1%, while 86.9% can be interpreted with the variables outside the research. The results of the analysis of the conclusion that spirituality may affect the loyalty of customer of non-sharia banks, sharia banking knowledge can also affect the loyalty of customer of non-sharia banks, as well as spirituality and knowledge of sharia banking may affect the loyalty of customer of non-syariah bank simultaneously.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115617104","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 Motivasi, Mata Kuliah Perpajakan dan Literasi Perpajakan Terhadap Minat Mahasiswa Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya dalam Berkarir di Bidang Perpajakan 动机、税务专业和税收专业对泗水州立大学经济学专业学生的兴趣产生了影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-08-01 DOI: 10.26740/jpak.v10n2.p176-187

Achmad Ainul Yakin, Irin Widayati

引用次数: 0

Analisis Penggunaan Anggaran Remunerasi Sebagai Insentif Kinerja Tenaga Kependidikan 分析薪酬支出作为教育绩效激励

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-08-01 DOI: 10.26740/jpak.v10n2.p188-193

Erlizar Martiwi Hatmi, T. Wahyudi, Oki Muslahuddin, Riana Suprapto

引用次数: 0

Analisis Laporan Arus Kas Dalam Menilai Kinerja Pada PT Sariguna Primatirta Tbk (Cleo) 分析现金流量表评估PT Sariguna Primatirta Tbk (Cleo)绩效的分析

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-08-01 DOI: 10.26740/jpak.v10n2.p152-161

Fahrizal Kelvin Prasetyo, Luqman Hakim

引用次数: 1

Analisis Efektivitas Pembelajaran Daring dan Prestasi Mahasiswa Akuntansi Syariah di Masa Pandemi IAIN Pekalongan 分析了伊斯兰会计学生在其他流行病期间的在线学习成效和成绩

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-07-27 DOI: 10.26740/jpak.v10n2.p117-125

Ani Syafa'ah, Hendri Hermawan Hakim

引用次数: 0

Pengembangan Media Pembelajaran Akuntansi Berbasis Android “LAKEUN” Pada Materi Laporan Keuangan Perusahaan Dagang Kelas XI Akuntansi SMKN 6 Surabaya

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-07-27 DOI: 10.26740/jpak.v10n2.p138-151

Ach. Qomaruz Zaman, Agung Listiadi

{"title":"Pengembangan Media Pembelajaran Akuntansi Berbasis Android “LAKEUN” Pada Materi Laporan Keuangan Perusahaan Dagang Kelas XI Akuntansi SMKN 6 Surabaya","authors":"Ach. Qomaruz Zaman, Agung Listiadi","doi":"10.26740/jpak.v10n2.p138-151","DOIUrl":"https://doi.org/10.26740/jpak.v10n2.p138-151","url":null,"abstract":"The development of science and technology has an impact on teaching and learning activities. Educators are required to make teaching and learning activities more varied so that students can play an active role during teaching and learning activities. Learning media can be an alternative for educators to create student participation during teaching and learning activities. Based on observations made by researchers, it was found that the media that had been used by accounting teachers at SMKN 6 Surabaya, especially in the accounting department, still depended on power points and lacked use of developed technology. This study has a goal to create an android-based accounting learning media for students of class XI Accounting at SMKN 6 Surabaya and see how feasible Android-based accounting learning media is as a creative medium in the accounting practicum learning process for service, trade, and manufacturing companies. In developing learning media using the 4D model by Thiagarajan which consists of the definition stage (Define), the design stage (Design), the development stage (Develop), and the dissemination stage (Disseminate). Data collection techniques were in the form of validation questionnaires and student response questionnaires related to the developed media. The results of the evaluation carried out by material experts and media experts, Lakeun's learning media can be said to be feasible, as well as student responses regarding the learning media made also obtain very understood criteria.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132064107","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 Online Pada Materi Asset Tetap di SMKN 6 Surabaya 基于smkn6泗水固定资产的在线学习者活动手册的开发

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-07-27 DOI: 10.26740/jpak.v10n2.p126-137

Ailin Utami Rachmania, Agung Listiadi

{"title":"Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Online Pada Materi Asset Tetap di SMKN 6 Surabaya","authors":"Ailin Utami Rachmania, Agung Listiadi","doi":"10.26740/jpak.v10n2.p126-137","DOIUrl":"https://doi.org/10.26740/jpak.v10n2.p126-137","url":null,"abstract":"With the provision of this research which aims to develop student worksheets by applying an online basis to the application of materials, recording, and application of assets at SMKN 6 Surabaya, the analysis will be in accordance with this e-LKPD based on the assessments of several experts and responses from participants regarding LKPD. - this LKPD. Model development with 4-D from Thiagarajan. The stages achieved in developing the LKPD are define, design, and develop. In collecting data through study sheets, validation sheets, and student questionnaires. Testing this media on 20 students of class XII Financial Accounting and Institutions 1 SMKN 6 Surabaya. Referring to the results of repeated studies that LKPD is said to be very feasible with the overall average value of the components, namely 84.62%. The value is limited to content, presentation, language and graphics. And for the student's response, the percentage is 97.2% with a very understanding category, this proves that students give a positive response. Based on the results of this product, that the developed LKPD is very suitable to be used as teaching material.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130172134","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 Multimedia Interaktif DIGITAX (Digital Tax Administration Media) Berbasis Web Menggunakan Google Sites pada Mata Pelajaran Administrasi Pajak Kelas XI SMK

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-06-09 DOI: 10.26740/jpak.v10n2.p94-105

Dhiny Avriliamin Putri, Vivi Pratiwi

引用次数: 1