Jurnal Pendidikan Akuntansi (JPAK)最新文献_第7页

Pengaruh Project Based Learning dengan Pendekatan STEAM Terhadap Kemampuan Berpikir Kritis pada Pembelajaran Online di SMK Negeri 12 Malang

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p372-379

G. Cahyani, S. Sulastri

引用次数: 11

Peran Experiential Learning Model Dalam Meningkatkan Kemampuan Pengelolaan Keuangan Rumah Tangga Guru Dan Karyawan SMA Z 强化教师和雇员管理能力的经验学习模式的作用

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p354-360

M. Marlina, A. Ismawati, Dwi Sunu Widyo Pebruanto, Lintang Venusita

引用次数: 0

Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-26 DOI: 10.26740/jpak.v9n3.p361-371

Erna Wati, E. Panggiarti

{"title":"Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri","authors":"Erna Wati, E. Panggiarti","doi":"10.26740/jpak.v9n3.p361-371","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p361-371","url":null,"abstract":"Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.","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":"130441601","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

Pengembangan Media Pembelajaran Electronic Book (E-Book) Pada Mata Pelajaran Praktikum Akuntansi Perusahaan Dagang 商业公司会计会计专业的电子学习媒体发展

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-12-25 DOI: 10.26740/jpak.v9n3.p302-311

Deby Rahmita Maulida, Joni Susilowibowo

引用次数: 1

Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi 对个人纳税人纳税的信息技术利用、税收知识和税收制裁的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-07-31 DOI: 10.26740/jpak.v9n2.p262-272

Choirum Annisah, S. Susanti

{"title":"Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi","authors":"Choirum Annisah, S. Susanti","doi":"10.26740/jpak.v9n2.p262-272","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p262-272","url":null,"abstract":"The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers who pay and report their tax at KPP Pratama Surabaya Wonocolo are used a population, with the sample is individual taxpayers whom the researcher meets accidentally and suitable as a data source. Based on the results of the t test, it is known that the information technology utilization variable has no and insignificant effect on individual taxpayer compliance, while the other independent variables, namely tax knowledge and tax sanctions have a positive and significant effect on individual taxpayer compliance. Likewise with the result of the f test which shows that the use of information technology, tax knowledge, and tax sanctions simultaneously has a positive and significant effect on individual taxpayer compliance.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134030338","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 Kemandirian dan Gaya Belajar Terhadap Hasil Belajar Dengan Variabel Mediasi Motivasi Belajar 自力更生和学习风格对学习结果的影响与学习动机的变化

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-07-31 DOI: 10.26740/jpak.v9n2.p280-291

Nadia Virany Khusnul Khotimah, Eko Wahjudi

引用次数: 1

Pengaruh Uang Saku, Teman Sebaya, Lingkungan Sekitar Terhadap Pengendalian Diri Mahasiswa Dalam Pengelolaan Keuangan Di Era Covid-19 零花钱、同龄人、环境对学生在Covid-19时代财务管理方面的自我控制的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-07-31 DOI: 10.26740/jpak.v9n2.p158-167

Ester Lesminda, Rochmawati Rochmawati

{"title":"Pengaruh Uang Saku, Teman Sebaya, Lingkungan Sekitar Terhadap Pengendalian Diri Mahasiswa Dalam Pengelolaan Keuangan Di Era Covid-19","authors":"Ester Lesminda, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n2.p158-167","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p158-167","url":null,"abstract":"Student self-control when managing finances today is dependent on pocket money, peers, and the surrounding environment. In terms of managing finances, students need to control themselves with three factors, namely; Pocket money, Peers, and The Neighborhood. This study aims to find out the influence of pocket money, peers, and the surrounding environment as variable moderators. This research uses quantitative research. Data collection using questionnaires with a population of 100 undergraduate students from various universities in Indonesia. Sample techniques that will be used Simple Random Sampling Techniques, with the criteria used are undergraduate students who are still active in lectures. The data analysis used is multiple linear analysis. The results prove 1) pocket money significantly negatively affects students' self-control in financial management 2) Peers significantly positively affect financial management 3) The surrounding environment has a significant positive influence on students' self-control. The results showed that pocket money, peers, and the surrounding environment simultaneously have a significant influence on students' self-control in financial management in the era of covid-19.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128270395","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 Keuangan, Sikap Keuangan, dan Pendidikan Keuangan Keluarga Terhadap Manajemen Keuangan Pribadi dengan Locus Of Control Sebagai Variabel Intervening 金融素量、金融态度和家庭金融教育对个人财务管理的影响，以及作为变量干预的Locus

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-07-31 DOI: 10.26740/jpak.v9n2.p210-219

Ihda Rohmatin Khoirunnisa, Rochmawati Rochmawati

{"title":"Pengaruh Literasi Keuangan, Sikap Keuangan, dan Pendidikan Keuangan Keluarga Terhadap Manajemen Keuangan Pribadi dengan Locus Of Control Sebagai Variabel Intervening","authors":"Ihda Rohmatin Khoirunnisa, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n2.p210-219","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p210-219","url":null,"abstract":"Personal financial management needs to be done by every individual including students. However, not all individuals are accustomed to doing personal financial management. Personal financial management in students is thought to be influenced by financial literacy, financial attitudes, and family financial education through locus of control as an intervening variable. The purpose of this study was to analyze the direct and indirect effects of financial literacy, financial attitudes, and family financial education on personal financial management with locus of control as an intervening. Quantitative research is the type of research used. Questionnaires are used as data collection. The total population of the study was 158 students of Accounting Education, State University of Surabaya, class of 2017 and 2018. Purposive sampling was used for sampling. Classical assumption test, regression analysis, path analysis and Sobel test were used as data analysis techniques and used SPSS 16.0 software. This study resulted in 1) the direct influence of financial literacy, financial attitudes, and family financial education on personal financial management. 2) There is an indirect effect of locus of control on personal financial management. 3) There is an indirect influence of financial literacy, financial attitudes, and family financial education on locus of control 4) Locus of control is not an intervening variable of financial literacy on personal financial management . 5) locus of control is an intervening variable of financial attitudes and family financial education on personal financial management.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126608012","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

Determinan Mutu Belajar Mahasiswa Pendidikan Akuntansi Akibat Covid-19 Covid-19的会计教育学生质量保证

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-07-31 DOI: 10.26740/jpak.v9n2.p254-261

Nisa Fardani, Supri Wahyuning Utomo, N. Sulistyowati

引用次数: 4

Pengaruh Kesadaran, Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Penerapan e-filing Terhadap Kepatuhan WPOP 意识影响、税收社会化、财政服务质量和对WPOP合规的e文件应用的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-07-31 DOI: 10.26740/jpak.v9n2.p232-242

Nova Arianto Toldo Pratama, S. Susanti

引用次数: 2