Jurnal Pendidikan Akuntansi (JPAK)最新文献_第5页

Peran Religiusitas Sebagai Variabel Moderating Pengetahuan, Persepsi Produk Bank Syariah dan Literasi Keuangan Tehadap Minat Investasi Syariah 宗教虔诚作为知识、伊斯兰银行产品的感知和对伊斯兰投资兴趣的金融素量的作用

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-06-09 DOI: 10.26740/jpak.v10n2.p106-116

Dwi Nur fitriya Agustin, L. Hakim

{"title":"Peran Religiusitas Sebagai Variabel Moderating Pengetahuan, Persepsi Produk Bank Syariah dan Literasi Keuangan Tehadap Minat Investasi Syariah","authors":"Dwi Nur fitriya Agustin, L. Hakim","doi":"10.26740/jpak.v10n2.p106-116","DOIUrl":"https://doi.org/10.26740/jpak.v10n2.p106-116","url":null,"abstract":"The progressive development of sharia banking in Indonesia is quite significant, so many use sharia-based products, one of which is sharia investment. Apart from Islamic law, several factors influence students to invest in sharia: knowledge, perceptions of sharia banking products, and financial literacy. This study was conducted to determine the effect of knowledge, perceptions of sharia bank products, and financial literacy with religiosity as a moderating variable on sharia investment interest. This research utilizes quantitative research methods with purposive sampling as a sampling technique with 100 students as respondents. Google form is used as a research instrument to obtain the accuracy of the results. Then the data were analyzed using Structural Equation Modeling. From the results of this research analysis, knowledge can influence interest in sharia's investment. However, it is less significant on the variable interest in sharia investment. At the same time, the perceptions of Sharia bank products and financial literacy have a positive and significant effect on interest in Sharia investment. Then religiosity can moderate knowledge, perceptions of sharia bank products, and financial literacy on sharia investment interest.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132598745","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

Inovasi Pembelajaran Praktikum Akuntansi Perusahaan Jasa Dagang Berbasis Entrepreneur Project untuk Menyongsong Kampus Merdeka 创业企业企业会计创新学习实践项目，为自由校园建设

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-04-30 DOI: 10.26740/jpak.v10n1.p60-68

Aprilia Yulihanita, Ananda Gilang Ismoyo, Eka Permata Sari

{"title":"Inovasi Pembelajaran Praktikum Akuntansi Perusahaan Jasa Dagang Berbasis Entrepreneur Project untuk Menyongsong Kampus Merdeka","authors":"Aprilia Yulihanita, Ananda Gilang Ismoyo, Eka Permata Sari","doi":"10.26740/jpak.v10n1.p60-68","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p60-68","url":null,"abstract":"This study aims to generate and analyze the feasibility of a learning innovation design in the Entrepreneur Project-based Accounting Practicum for Trading Service Companies for students of the Accounting Education Study Program, State University of Surabaya. This research is included in the type of research and development or called Research and Development (R&D) model IDI (Instructional Development Institute) which was adapted from the University Consortium Instructional Development and Technology (UCIDT). The data analysis used is a descriptive statistical approach. The IDI development model that the researcher uses applies three major stages, namely defining, developing, and evaluating. The instrument used is an expert validation sheet. The results of this study are the design of learning innovations for accounting practicum courses for trading companies based on entrepreneur projects in one semester which have been validated with the results getting a good rating of 57.1% and a very good rating of 42.9%. This means that it can be concluded that the innovation of accounting practicum learning for trading service companies based on the entrepreneur project can be declared feasible to be continued at the implementation stage.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113977004","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 Media Pembelajaran Powtoon, Disiplin Belajar dan Lingkungan Belajar Terhadap Hasil Belajar Akuntansi Keuangan Dimasa Pandemi Covid-19 Powtoon学习媒体的影响，学习纪律和环境对Covid-19大流行期间的财务会计研究结果的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-04-30 DOI: 10.26740/jpak.v10n1.p69-79

A. Novitasari, Vivi Pratiwi

引用次数: 1

Pengembangan E-LKPD Berbasis Higher Order Thinking Skills Pada Mata Pelajaran Akuntansi Keuangan Sebagai Upaya Meningkatkan Berpikir Kritis Peserta Didik e - l的发展基于更高层次的财务会计技能，以促进学习者批判性思维

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-04-30 DOI: 10.26740/jpak.v10n1.p80-93

M. Mahmudah, M. D. Bahtiar

{"title":"Pengembangan E-LKPD Berbasis Higher Order Thinking Skills Pada Mata Pelajaran Akuntansi Keuangan Sebagai Upaya Meningkatkan Berpikir Kritis Peserta Didik","authors":"M. Mahmudah, M. D. Bahtiar","doi":"10.26740/jpak.v10n1.p80-93","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p80-93","url":null,"abstract":"21st century learning has learning demands that lead to HOTS, character education, literacy skills, and 4C (Critical, Creative, Communicative and Collaborative) that can be achieved through the development of HOTS-based E-LKPD combined with indicators of critical thinking skills. Based on the pre-introduction conducted by researchers, it was found that the competency test questions and description questions that have been used in learning are still narrative and prioritize cognitive aspects so that they are not yet relevant to the characteristics of HOTS. This research goal is to develop E-LKPD teaching materials primarily based on higher order thinking skills in financial accounting topics and improve students' critical thinking skills. The research subject consisted of 20 students of class XI Accounting at SMKN 6 Surabaya. The research development Model is 4D (define, design, development, disseminate) without disseminate stage. The research instruments are observation sheet, interview sheet, review sheet, validation sheet, evaluation sheet, and student response questionnaire sheet. The results of Development Research obtained the average results of expert validation of HOTS-based e-LKPD of 87.3% showed that the interpretation is very feasible to use. N-Gain score test obtained an average score of 0.62 with moderate criteria on the results of the critical thinking skills test. Learners ' response to E-LKPD based on HOTS get results of 96.6% with very good criteria. So that the use of HOTS-based E-LKPD in learning has been declared valid and very feasible because it can improve critical thinking skills.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124567380","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: 4

Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi) 对汽车税适用E-Samsat和税收制裁的影响(Cimahi市Samsat的一个案例研究)

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-04-29 DOI: 10.26740/jpak.v10n1.p50-59

Latifa Novina Herawati, Vinny Stephanie Hidayat

{"title":"Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi)","authors":"Latifa Novina Herawati, Vinny Stephanie Hidayat","doi":"10.26740/jpak.v10n1.p50-59","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p50-59","url":null,"abstract":"This research aims to examine the impact of implementing e-samsat and tax sanctions on motor vehicle taxpayer compliance. This type of research is explanatory research with a quantitative approach. The population is taxpayers registered at the Cimahi Samsat Office. This study utilizes purposive sampling in sampling with the provisions of motor vehicle tax subjects registered at the Cimahi Samsat Office to obtain a sample of 40 respondents. The data collection technique for this study was in the form of a questionnaire/questionnaire which was distributed to several compulsory PKB at the Cimahi Samsat Office. The analysis prerequisite test utilizes heteroscedasticity testing, multicollinearity testing, normality testing, reliability testing, and validity testing using the help of SPSS 26, then multiple linear regression analysis and partial test (t test) with the help of SPSS 26. The results of the t-test indicate that the application of e-samsat partially has an impact on taxpayer compliance, while tax sanctions partially have no impact on taxpayer compliance. It is concluded that the variable of the implementation of e-samsat partially has an impact on taxpayer compliance, and the variable of tax sanctions partially has no impact on taxpayer compliance. The limitation of this research is that the sample used is only 40 respondents and the scope of the research is limited to only 1 Tax Office.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128056116","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: 5

Risiko Pajak dan Penghindaran Pajak Berdampak Pada Kebangkrutan Perusahaan : Tinjauan Sistematis 税务风险和逃税将导致公司破产:系统回顾

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-04-23 DOI: 10.26740/jpak.v10n1.p44-49

Illa Susilawati, Memen Kustiawan, I. F. A. Prawira

引用次数: 0

Pengaruh Pengalaman Prakerin, Self Efficacy dan Internal Locus of Control Terhadap Kesiapan Kerja Siswa SMK di Bidang Akuntansi

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-04-10 DOI: 10.26740/jpak.v10n1.p31-43

Niki Ayu Puspitasari, M. D. Bahtiar

引用次数: 1

Pengaruh Pengenalan Lapangan Persekolahan (PLP), Penguasaan Teknologi Informasi, dan Penguasaan Materi Akuntansi Terhadap Kesiapan Mahasiswa Menjadi Guru Akuntansi Di Era Revolusi Industri 4.0 对学生在工业革命期间准备成为会计教师的环境、信息技术和会计材料的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-04-10 DOI: 10.26740/jpak.v10n1.p17-30

Laili Nur Umaroh, M. D. Bahtiar

{"title":"Pengaruh Pengenalan Lapangan Persekolahan (PLP), Penguasaan Teknologi Informasi, dan Penguasaan Materi Akuntansi Terhadap Kesiapan Mahasiswa Menjadi Guru Akuntansi Di Era Revolusi Industri 4.0","authors":"Laili Nur Umaroh, M. D. Bahtiar","doi":"10.26740/jpak.v10n1.p17-30","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p17-30","url":null,"abstract":"Readiness to become a teacher in the 4.0 era can grow from various factors, including Introduction to School Fields (PLP), Mastery of Information Technology, and Mastery of Materials. The purpose of this study was to determine the effect of PLP, Mastery of Information Technology, and Mastery of Accounting Materials on Students' Readiness to Become Accounting Teachers in the Era of the Industrial Revolution 4.0. This research is included in the type of quantitative research. The population of this study were students of the 2018 State University of Surabaya Accounting Education Study Program who had participated in PLP II as many as 40 students using the saturated sampling technique. Data collection techniques using a questionnaire questionnaire. The data analysis method used multiple linear regression. The results of the research that have been carried out prove that the Introduction to School Fields (PLP) has a positive and significant effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0, while Mastery of Information Technology and accounting materials has no effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0. Simultaneously the variables of PLP, Mastery of Technology, Mastery of Materials simultaneously affect Students' Readiness to Become Accounting Teachers in Era 4.0.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116152261","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 Website Pembelajaran Materi Aset Tetap Berwujud Dengan Memanfaatkan Google Sites 利用谷歌Sites建立一个有形的资产学习网站

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-03-31 DOI: 10.26740/jpak.v10n1.p1-16

Alma Rosita, Han Tantri Hardini

{"title":"Pengembangan Website Pembelajaran Materi Aset Tetap Berwujud Dengan Memanfaatkan Google Sites","authors":"Alma Rosita, Han Tantri Hardini","doi":"10.26740/jpak.v10n1.p1-16","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p1-16","url":null,"abstract":"Distance learning activities are considered less effective due to the limited ability to manage and utilize existing technology. Learning tends to use Power Point Slides which makes it difficult for students to understand the material of tangible fixed assets so that learning media for tangible fixed assets is needed that is effective and easy to understand. This study aims to produce a tangible fixed asset learning website and determine the feasibility of a tangible fixed asset material learning website and determine student responses to a tangible fixed asset material learning website. The test subjects were students of Accounting Education 2018 State University of Surabaya. The development model in this research is 4D (Define, Design, Development, Disseminate). Data collection techniques are using assessment questionnaires and questionnaires. The data analysis technique used descriptive analysis technique. The results of the research are in the form of a learning website with a development model carried out to the Development stage. The feasibility of the material learning website for fixed assets in the form of material aspects is in the very feasible category, the media aspect is in the very feasible category and the results of the student response questionnaire are in the very good category. So it can be concluded that the tangible fixed asset learning website is very suitable for use in secondary financial accounting learning 1.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133500319","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 Lembar Kegiatan Peserta Didik Materi Praktikum Akuntansi Lembaga/Instansi Pemerintahan Kelas XII SMK Sebagai Pendukung Integrasi Keterampilan Abad 21 十二年级政府会计与会计机构/机构SMK的研究项目开发，以支持21世纪的技能融合

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-03-15 DOI: 10.26740/jpak.v9n3.p427-434

Sayekti Winarsih, Susanti Susanti

{"title":"Pengembangan Lembar Kegiatan Peserta Didik Materi Praktikum Akuntansi Lembaga/Instansi Pemerintahan Kelas XII SMK Sebagai Pendukung Integrasi Keterampilan Abad 21","authors":"Sayekti Winarsih, Susanti Susanti","doi":"10.26740/jpak.v9n3.p427-434","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p427-434","url":null,"abstract":"The 2013 curriculum is a substitute curriculum for KTSP which has three aspects of assessment which include knowledge assessment, skills assessment, and attitude assessment. This curriculum is competency and character based which integrates learning into four important things, namely strengthening character education, literacy, integration of 21st century skills, and higher order thinking skills. In an effort to increase the skills and knowledge of students, student activity sheets are one of the teaching materials suitable for use in learning. This study aims to develop and analyze the feasibility of teaching materials in the form of Student Activity Sheets for class XII SMK accounting practicum material. The development model used in this research is the 4D development model by Thiagarajan which is limited only to the develop stage. The analysis technique used to process quantitative data in the form of numbers and qualitative in the form of input is a quantitative descriptive technique. Three expert lecturers consisting of accounting education lecturers, Indonesian language lecturers, teaching technology lecturers and one SMK accounting teacher are research subjects that validate the material, language, and graphics of the developed LKPD products. The results of the expert validation showed 88.5% for the material score, language validation with a score of 87.9%, and graphic validation of 92.7% so that the average score obtained was 89.7% with a very feasible category. So that the participant activity sheet is provided with the material for the accounting practicum for government institutions / agencies developed as a support for the integration of 21st century skills in the learning process by students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132747062","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