Jurnal Pendidikan Akuntansi (JPAK)最新文献_第6页

Peny Pengaruh Praktik Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan Non-Keuangan Dimediasi Manajemen Risiko 公司治理实践对非金融管理风险管理绩效的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-03-08 DOI: 10.26740/jpak.v9n3.p417-426

Peny Peny, Meiliana Meiliana

引用次数: 0

Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis 转账会影响税收吗?:系统回顾

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-02-21 DOI: 10.26740/jpak.v9n3.p408-416

Sulthan Yusuf Abdullah, Memen Kustiawan, I. F. A. Prawira

{"title":"Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis","authors":"Sulthan Yusuf Abdullah, Memen Kustiawan, I. F. A. Prawira","doi":"10.26740/jpak.v9n3.p408-416","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p408-416","url":null,"abstract":"Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question \"Does the application of transfer pricing have an impact on tax payments\". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124541724","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

Determinan Hasil Belajar Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur Siswa SMK Negeri 1 Ngawi Melalui Google Classroom 在谷歌课堂上学习服务、贸易和国家SMK学生会计实践的结果

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-02-15 DOI: 10.26740/jpak.v9n3.p399-407

Lisa Apriyana, Elva Nuraina, N. Sulistyowati

引用次数: 0

Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ?

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2022-01-16 DOI: 10.26740/jpak.v9n3.p389-398

Rafles Ginting, V. A. W. Tungga Dewi

引用次数: 1

Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember) 钻石欺诈行为的维度影响(国内政治学公共部门学生案件研究)

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p380-388

Mohammad Luthfil Amin, Abdun Dhorivun, Ayu Dewi Sintawati, Arisona Ahmad, Oryza Ardhiarisca

引用次数: 1

WORSILEAR (Word Square Interactive Learning): Media Pembelajaran Akuntansi Berbasis Aplikasi Sebagai Upaya Peningkatan Pemahaman Akuntansi Dasar Siswa Sekolah Menengah Kejuruan WORSILEAR (Word Square Interactive Learning):基于应用的会计学习媒体，试图提高中学生的基本会计理解

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p312-322

Intan Asih Moelyani, Farida Amelia, Fath Thoriqi Haqi S, Primasa Minerva Nagari

{"title":"WORSILEAR (Word Square Interactive Learning): Media Pembelajaran Akuntansi Berbasis Aplikasi Sebagai Upaya Peningkatan Pemahaman Akuntansi Dasar Siswa Sekolah Menengah Kejuruan","authors":"Intan Asih Moelyani, Farida Amelia, Fath Thoriqi Haqi S, Primasa Minerva Nagari","doi":"10.26740/jpak.v9n3.p312-322","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p312-322","url":null,"abstract":"The challenge in realizing quality education requires educators to be more creative, innovative, and inspiring in designing learning activities. This is carried out as well as preparation to welcome Indonesia's golden generation in 2045. In addition, in the accounting world, the role of educator accountants is very important to form reliable millennial accountants with high competitiveness. This research is a media development research that raises the incorporation of interactive media using the word square learning model with the aim of facilitating the understanding of accounting material for students so that it can motivate students to be enthusiastic about learning and obtain maximum learning outcomes. Learning activities through interactive media are learning using technology-based tools. Meanwhile, the model in word square learning is a learning model with the same level of similarity as the crossword puzzle learning model. In word square learning, answers are available but they are disguised using the addition of letters or numbers, as well as the addition of boxes as a distraction with the aim of training students' critical and conscientious attitude. The method in this study, namely the research and development method of the ADDIE model. Based on the research results that have been obtained, it can be concluded that the learning process is more interesting if it uses a combination of technology-based interactive media with the word square model. This research reaches the design stage of the application to be developed. This research can be improved later with practical trials in the field on students in the classroom.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125489807","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

Analisis Kebutuhan Materi Literasi Keuangan Dasar untuk Meningkatkan Kompetensi Keuangan Dasar pada Wirausahawan Muda 分析基本金融素养物质的需求，以提高年轻企业家的基本财务能力

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p323-330

Sheila Febriani Putri, Mochammad Galih S Wicaksono, N. Cahayati

{"title":"Analisis Kebutuhan Materi Literasi Keuangan Dasar untuk Meningkatkan Kompetensi Keuangan Dasar pada Wirausahawan Muda","authors":"Sheila Febriani Putri, Mochammad Galih S Wicaksono, N. Cahayati","doi":"10.26740/jpak.v9n3.p323-330","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p323-330","url":null,"abstract":"Improving human resources can never be separated from the process of educational activities. The role of education is expected to produce a generation that is superior, highly insightful, and has competitiveness to face the global era. Entrepreneurship is one of the subjects that must be taken by students. In practice, students are given the opportunity to go into the field to create a business according to their field or expertise. There is an assumption that business is only used as a sideline to meet the necessities of life or just to achieve personal pleasure to buy consumer goods. To overcome the problems faced by young entrepreneurs, especially students, a comprehensive material is needed to support knowledge and ability in entrepreneurship. The purpose of this study was to identify the financial literacy materials needed in entrepreneurship courses. The research data was obtained from the results of in-depth interviews with students who have taken entrepreneurship courses and have businesses and lecturers who are lecturers in entrepreneurship courses. The results of the study stated that there needs to be a balance between material on financial literacy and the depth of material related to financial management and business financing. In further development research, further developments related to planning, implementation and evaluation of financial literacy materials in entrepreneurship courses can be carried out as well as a more in-depth analysis of material development trial activities. The development of technology-based materials is expected to be the next alternative solution for the application of financial literacy materials in this course.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133830839","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 LKPD Berbasis Online Pada Mata Pelajaran Akuntansi Dasar Di SMK Ketintang Surabaya 计算机开发基于SMK Ketintang泗水基础会计学课程的在线开发

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p347-353

Rizka Imas Virgianti, Agung Listiadi

{"title":"Pengembangan LKPD Berbasis Online Pada Mata Pelajaran Akuntansi Dasar Di SMK Ketintang Surabaya","authors":"Rizka Imas Virgianti, Agung Listiadi","doi":"10.26740/jpak.v9n3.p347-353","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p347-353","url":null,"abstract":"This need for teaching materials used by students to suport distance learning. This study aims to create and develop student worksheets on basic accounting subjects at Vocational High School Ketintang Surabaya ; Analyzing the feasibility of student worksheets developed based on the results of validation by some experts; and knowing students responses student to worksheets. This type of research used a 4-D development model from Thiagarajan. In making this student worksheet, only use 3 stage namly define, design, and develop. The trial was on this worksheet is 20 students of class X accounting 1 Vocational High School Ketintang Surabaya. Data collection techniques using study sheets, validation sheets,and students’ responses questionnaire.The results showed that the student worksheet are declared very feasible based on the feasibility of the content, the feasibility of presentation, the feasibility of the language and the feasibility of graphics. The results of the students' responses to the criteria are very understanding. Because this student worksheet can motivate students, it is developed according to the abilities of students, the language in this worksheet can be understood and has an attractive design.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124146688","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

Hubungan Penggunaan Zoom Untuk Pembelajaran Daring Era Pandemi Covid-19 Terhadap Motivasi Belajar Mahasiswa Program Studi Pendidikan Akuntansi

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p340-346

Varidhatul Aylina, Fransisca Novelia Pute Nudek, Indah Verawati Matondang

引用次数: 0

Faktor-Faktor Yang Mempengaruhi Literasi Keuangan Mahasiswa Pendidikan Akuntansi di Era Digital 影响学生数字时代会计教育金融素养的因素

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p331-339

Dudung Ma'ruf Nuris, Tsania Rahmawati

{"title":"Faktor-Faktor Yang Mempengaruhi Literasi Keuangan Mahasiswa Pendidikan Akuntansi di Era Digital","authors":"Dudung Ma'ruf Nuris, Tsania Rahmawati","doi":"10.26740/jpak.v9n3.p331-339","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p331-339","url":null,"abstract":"Attention of various countries to financial literacy is increasing in line with the more complex economic sector growth, with rapid development of financial technology and variety of new financial products and services offered. College students as the next generation are expected to have good financial literacy in order to be able to overcome the increasingly complex economic problems. This study aims to test the influence of socioeconomic factors (pocket money, parent’s latest education, and parent’s income) to financial literacy. This study used a quantitative approach with an explanatory research design and survey method. The data collecting were taken by tests and questionnaires conducted on a sample of 215 undergraduate students of Accounting Education, State University of Malang, with the sampling technique used simple random sampling. The data collected were then analyzed by multiple linear regression. The results of the data analysis show that: pocket money has a positive and significant effect on student’s financial literacy, parental education has no positive and significant effect on student’s financial literacy, and parents’ income has no positive and significant effect on student’s financial literacy. Based on the data analysis above, it can be concluded that this result are not enough to support the socioeconomic theory, that socioeconomic status can affect person’s knowledge, behavior, and attitudes, in this case student financial literacy.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131180678","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