Jurnal Pendidikan Akuntansi (JPAK)最新文献_第9页

Pengaruh Mata Diklat Produktif Akuntansi dan Pengalaman Prakerin Terhadap Kesiapan Kerja dengan Variabel Moderasi Efikasi Diri 有效的会计、会计和实际经验对等工作准备与适度适化变量的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p32-45

Aillin Syandianingrum, Eko Wahjudi

{"title":"Pengaruh Mata Diklat Produktif Akuntansi dan Pengalaman Prakerin Terhadap Kesiapan Kerja dengan Variabel Moderasi Efikasi Diri","authors":"Aillin Syandianingrum, Eko Wahjudi","doi":"10.26740/jpak.v9n1.p32-45","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p32-45","url":null,"abstract":"Vocational High School has the main objective of creating human resources who are ready to work in accordance with their field of expertise. It is hoped that SMK graduates will be well absorbed into employment and be able to reduce unemployment in Indonesia. In fact, the data listed in the Indonesian Central Statistics Agency as of February 2018-2020 shows that SMK graduates have the highest unemployment rate among other education levels, namely 8.94%. Reinforced by data from preliminary observations on the graduates of SMKS Rajasa Surabaya, the accounting expertise program shows that during the last three years there are more than 50% of students who do not have the readiness to work. Factors that are thought to improve student work readiness are productive accounting training course, internship experience, and self-efficacy. The purpose of this quantitative research is to test self-efficacy to moderate the effect of accounting productive subject and internship experience on job readiness. The population in this study were students of class XII Accounting at SMKS Rajasa Surabaya in the academic year 2020/2021, totaling 50 students. Sampling using saturated sampling technique. Data were collected using documentation techniques and questionnaires that have been tested for validity and reliability. The research hypothesis testing was carried out using Structural Equation Modeling. The results of the descriptive analysis showed that the students accounting productive subject, the level of work readiness, and self-efficacy of the students were in good categories, and the students' practical internship experiences were in the moderate category. The results of hypothesis testing show that there is a significant positive effect of accounting productive subject and internship experience on work readiness, and self-efficacy is able to strengthen the effect of accounting productive subject and internship experience on student work readiness.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134433990","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

Pengaruh Kompetensi Pedagogik, Kompetensi Profesional Terhadap Kinerja Pengenalan Lapangan Persekolahan Mahasiswa Pendidikan Akuntansi 教育学能力的影响，职业技能对会计学生野外介绍的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p95-103

Ervina Hardianti, Agung Listiadi

{"title":"Pengaruh Kompetensi Pedagogik, Kompetensi Profesional Terhadap Kinerja Pengenalan Lapangan Persekolahan Mahasiswa Pendidikan Akuntansi","authors":"Ervina Hardianti, Agung Listiadi","doi":"10.26740/jpak.v9n1.p95-103","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p95-103","url":null,"abstract":"The study was conducted with the aim of knowing whether there was an effect of pedagogic and professional competence on the performance of accounting students partially or simultaneously. This research is included in causal associative research, which means that this study looks for a causal relationship between variables. The research was conducted on accounting education students at the State University of Surabaya who had implemented PLP with a total population of 245 students. The sample used is simple random sampling, so it is found a sample of 152 students. Data collection techniques using secondary data obtained from student scores. The results of the t test: (1) pedagogical competence affects PLP performance with a significant result of 0.000 (2) professional competence affects PLP performance with a significant result of 0.001. The result of the F test is 22,309 with a significant result of 0,000, this indicates that there is a simultaneous effect of pedagogic and professional competence on the performance of accounting education students at the State University of Surabaya. In addition to the t test and F test, there is an R Square value of 23% which indicates that PLP performance is affected by 23% by the pedagogical and professional competency variables, while 77% is influenced by other factors or variables. From the results of the research conducted, it shows that there is an influence of Pedagogic Competence and Professional Competence on the performance of accounting education students' school field introduction either partially or simultaneously.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130964931","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 Self-efficacy Terhadap Keterlibatan Siswa Melalui Motivasi Belajar 自我efficacy通过学习动机对学生参与的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p140-148

Mareta Nurrindar, Eko Wahjudi

{"title":"Pengaruh Self-efficacy Terhadap Keterlibatan Siswa Melalui Motivasi Belajar","authors":"Mareta Nurrindar, Eko Wahjudi","doi":"10.26740/jpak.v9n1.p140-148","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p140-148","url":null,"abstract":"The purpose of this research is to determine the role of learning motivation as a variabele that mediates effect of self-efficacy on student involvement in students Accounting and Financial Institution departement of SMK IPIEMS Surabaya. The population in this research amounted to 81 students Accounting and Financial Institution department of SMK IPIEMS Surabaya, whose entire population was used as the sample. Data obtained from a questionnaire as a measuring tool. Data analysis technique used is a data analysis technique SEM (Structural Equation Modeling) using WarpPLS software version 7.0, with two sub-models: outer model and inner model. Conclusion from the result of this study is that there is a significant direct positive influence between self-efficacy on student involvement, indicating that there is a significant positive direct effect between learning motivation on student involvement, and shows that there is a significant positive direct effect between self-efficacy on student learning motivation Department Accounting and Financial Institution of SMK IPIEMS Surabaya, and there is a significant positive indirect effect between self-efficacy on student engagement with learning motivation mediating variable in students Accounting and Financial Institution departement of SMK IPIEMS Surabaya.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133539938","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

Peran Religiusitas Sebagai Variabel Moderating Pembelajaran Perbankan Syariah, Literasi Keuangan Syariah, Product Knowledge Terhadap Keputusan Menabung Di Bank Syariah 宗教多样性作为现代伊斯兰银行学习、伊斯兰金融素量、对伊斯兰银行储蓄决策的认识的作用

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p46-57

Cindy Thohari, L. Hakim

{"title":"Peran Religiusitas Sebagai Variabel Moderating Pembelajaran Perbankan Syariah, Literasi Keuangan Syariah, Product Knowledge Terhadap Keputusan Menabung Di Bank Syariah","authors":"Cindy Thohari, L. Hakim","doi":"10.26740/jpak.v9n1.p46-57","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p46-57","url":null,"abstract":"The increasing development of Islamic financial institutions in Indonesia is accompanied by an increase in users of Islamic banking financial services in each period due to customer interest in their policy system that is guided by the Al-Quran and hadith. Not only limited to these factors, but there are also various factors that can encourage a person's decision to entrust their funds to be deposited or managed by the Islamic bank. This research was conducted for the analysis of Islamic banking learning materials, Islamic financial literacy and product knowledge with religiosity as a moderating variable on the decision to save in Islamic banking. This type of research uses a quantitative approach and the sampling technique uses purposive sampling with a sample size of 140 students. To measure the accurate results of this study using a questionnaire and test instruments that have been in the form of googleform. The collected data were analyzed using structural equation modeling techniques. From the results of the analysis of this study, it was found that Islamic banking learning and product knowledge had a positive and significant effect, while Islamic financial literacy was able to influence the decision to save in Islamic banks, although it was less significant to the variable of decision to save in Islamic banks. Then religiosity cannot moderate the learning of Islamic banking and Islamic financial literacy on the decision to save in a syariah bank, while religiosity is able to strengthen product knowledge of the decision to save in a syariah bank.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115660486","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: 10

Pengaruh Literasi Keuangan, Pendidikan Keuangan di Keluarga, Uang Saku terhadap Perilaku Pengelolaan Keuangan dengan Financial Self-Efficacy sebagai Variabel Intervening 金融素养、家庭金融教育、以自我努力为变量进行财务管理行为的零花钱

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p58-70

N. R. Sari, Agung Listiadi

{"title":"Pengaruh Literasi Keuangan, Pendidikan Keuangan di Keluarga, Uang Saku terhadap Perilaku Pengelolaan Keuangan dengan Financial Self-Efficacy sebagai Variabel Intervening","authors":"N. R. Sari, Agung Listiadi","doi":"10.26740/jpak.v9n1.p58-70","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p58-70","url":null,"abstract":"This study aims to analyze the effect of financial literacy, financial education in the family, and pocket money on financial management behavior through financial self-efficacy, either directly or indirectly. This type of research is quantitative research. The population in this research is active students of the Faculty of Economics and Business, State University of Surabaya. The sampling technique used purposive sampling and obtained 170 students as respondents. The data collection method used a questionnaire. The data analysis technique used instrument test, classical assumption test, multiple linear regression analysis, path analysis with SPSS 24. The results of the study were as follows: (1) financial literacy has no effect on financial management behavior either directly or through financial self-efficacy (2) financial education in the family has a positive effect on financial management behavior both directly and through financial self-efficacy (3) pocket money has an effect on financial management behavior both directly and through financial self-efficacy (4) financial self-efficacy has a significant positive effect on financial management behavior.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"216 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127606964","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: 13

Pengaruh Pemahaman Siklus Akuntansi, Computer Attitude, Intensitas Latihan Soal dan E-Learning terhadap Hasil Belajar Komputer Akuntansi 对会计计算机学习结果的理解、计算机态度、问题与E-Learning实践的影响

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p104-115

Yuliana Yuliana, Agung Listiadi

{"title":"Pengaruh Pemahaman Siklus Akuntansi, Computer Attitude, Intensitas Latihan Soal dan E-Learning terhadap Hasil Belajar Komputer Akuntansi","authors":"Yuliana Yuliana, Agung Listiadi","doi":"10.26740/jpak.v9n1.p104-115","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p104-115","url":null,"abstract":"The research objective was to prove the effect of understanding the accounting cycle, computer attitude, question practice intensity and e-learning simultaneously (together) or partially (alone) on the learning outcomes of accounting computer learning. This type of research is a quantitative research. The analysis technique used multiple linear regression test assisted by the SPSS 25 application program. The research sample consisted of 125 students from class XI AKL SMK Negeri 1 Pati, which was taken randomly based on the proportional random sampling method and using the calculation of the Slovin formula. Data collection techniques are using tests, questionnaires and documentation. The results of the study proved that the understanding of the accounting cycle, computer attitude, question training intensity and e-learning influenced the learning outcomes of class XI AKL SMK Negeri 1 Pati. Acquisition of t test results prove that each variable, namely the understanding of the accounting cycle, computer attitude, the intensity of question exercises and e-learning partially affect the learning outcomes of accounting computer. Based on the research results, it is hoped that further researchers can develop this research, by expanding the scope of the research sample and adding variables that are thought to affect the learning outcomes of accounting computers such as learning styles, learning discipline, English language skills and computer mastery.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129866116","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: 3

Literasi Keuangan Pada Generasi Z Z代财务素养

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p131-139

Kazia Laturette, Luky Patricia Widianingsih, Lucky Subandi

{"title":"Literasi Keuangan Pada Generasi Z","authors":"Kazia Laturette, Luky Patricia Widianingsih, Lucky Subandi","doi":"10.26740/jpak.v9n1.p131-139","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p131-139","url":null,"abstract":"In the era of 2020, there are many offers to make purchases easily and quickly for generation Z, proper financial management is needed for current generation Z, so that they are not tied to consumerism. This research is the result of financial literacy training from students of Citra Berkat High School Surabaya, the researcher wanted to find out whether there were differences in understanding and application of financial literacy after participating in this financial literacy training. This financial literacy training was held for 2 months and was systematic, where students were assessed for their understanding and application. This study used a non-paramteric paired t-test. The research data were collected using a questionnaire distributed before and after the training. Students are given a financial literacy questionnaire according to Chen and Volpe (1998). The results of this study show that after participating in financial literacy training, students' understanding of financial literacy does not differ from that of before training, but on average they have increased understanding. In the application of financial literacy there are differences before and after financial literacy training.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117126903","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: 13

Peran Gender sebagai Variabel Moderating Pembelajaran Perbankan Syariah, Literasi Keuangan Syariah, Religiusitas, Inklusi Keuangan Syariah Terhadap Minat Menabung Bank Syariah 性别作为现代伊斯兰银行学习、伊斯兰金融素养、宗教信仰和伊斯兰金融包容性对伊斯兰银行储蓄兴趣的作用

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p1-12

Purnamawati Setyo Puji, L. Hakim

{"title":"Peran Gender sebagai Variabel Moderating Pembelajaran Perbankan Syariah, Literasi Keuangan Syariah, Religiusitas, Inklusi Keuangan Syariah Terhadap Minat Menabung Bank Syariah","authors":"Purnamawati Setyo Puji, L. Hakim","doi":"10.26740/jpak.v9n1.p1-12","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p1-12","url":null,"abstract":"The development of Indonesian Islamic financial institutions, especially in the field of Islamic banking, has seen an increase every year, where Indonesia is in 5th place in the world, with banking products that have increased, namely savings products, but students at Surabaya State Universities have minimal interest in saving at Islamic Bank. This research aims to analyze the impact of Islamic banking learning, Islamic financial literacy, religiosity and Islamic financial inclusion on the interest in saving in Islamic banking with gender as a moderating variable for students of State Universities in Surabaya. This type of research is quantitative using a sample of 100 respondents from four state universities in Surabaya with data collection methods in the form of questionnaires and tests. The data analysis used was Structural Equation Modeling (SEM). The results of this research conclude that learning Islamic banking, religiosity and financial inclusion have a significant effect and financial literacy does not have a significant impact on interest in saving in Islamic banking and gender plays a role as a moderating variable between learning Islamic banking and Islamic financial inclusion on interest in saving in Islamic banking significantly. But gender cannot moderate between Islamic financial literacy as well as religiosity on the interest in saving at Islamic Bank for State University students in Surabaya.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127237234","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: 9

Pengembangan E-Modul Kontekstual Akuntansi Perbankan Syariah Kelas XI Berbasis Flip Pdf Professional 伊斯兰银行会计背景e模块发展，以翻转Pdf专业为基础

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p79-87

Lesta Denisa, Luqman Hakim

{"title":"Pengembangan E-Modul Kontekstual Akuntansi Perbankan Syariah Kelas XI Berbasis Flip Pdf Professional","authors":"Lesta Denisa, Luqman Hakim","doi":"10.26740/jpak.v9n1.p79-87","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p79-87","url":null,"abstract":"This research aims to develop teaching materials for Islamic banking accounting contextual e-module for class XI semester 1 with the help of professional flip pdf applications. The development of e-modules is based on the challenges of 21st century learning innovation, the absence of technology-integrated learning media so that online learning in the Covid-19 pandemic does not run effectively, and there is no learning media that contains basic competencies coherently. This research uses the Analysis, Design, Development, Implementation, Evaluation (ADDIE) model. Collecting research data using review sheets and validation sheets of experts as well as student response questionnaires. The subjects of this research trial were 10 students of SMK Negeri 2 Mojokerto. The results showed that the product was very feasible. Product eligibility is calculated based on the material feasibility average, graphic feasibility average, and language eligibility average. Student response to the product is very good and very feasible. Based on the results of the feasibility of the products of the experts and the student response tests, it shows that the product is very suitable for use as teaching materials in the 21st century era.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126837349","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: 3

Pengendalian Internal Sistem Penggajian: Esensi Langkah Ekspansi UMKM (Studi pada Usaha Dagang di Kabupaten Ngawi Jawa Timur) 工资系统内部控制:UMKM扩张步骤的本质(东爪哇省Ngawi商业区的研究)

Jurnal Pendidikan Akuntansi (JPAK) Pub Date : 2021-04-30 DOI: 10.26740/jpak.v9n1.p25-31

Ria Zulkha Ermayda, Dhika Maha Putri, Dwi Narullia

{"title":"Pengendalian Internal Sistem Penggajian: Esensi Langkah Ekspansi UMKM (Studi pada Usaha Dagang di Kabupaten Ngawi Jawa Timur)","authors":"Ria Zulkha Ermayda, Dhika Maha Putri, Dwi Narullia","doi":"10.26740/jpak.v9n1.p25-31","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p25-31","url":null,"abstract":"One of the effects of Pandemic Covid-19 is the drop in demand which resulted in disruption of the supply chain. More than 50% of Micro, Small and Medium Enterprises (MSMEs) in Indonesia potentially collapsed into bankruptcy as a result of the pandemic. On the other hand, the existence of MSMEs has a major contribution to the Indonesian economy. This is the main reason for the importance of maintaining the business continuity of the MSME sector, one of which is by implementing an efficient and effective accounting information system and internal control. Internal control of the payroll system is an important aspect because MSMEs are still very dependent on human resources (HR) in carrying out their business processes. This research is a qualitative case study which aims to examine the information system and internal control implemented by UD X. The data were obtained through interviews and documentation to be analyzed. Triangulation of methods and sources was carried out as a validation step for this research. The results of the study conclude that in general, internal control in the UD.X payroll system has met the aspects and objectives of internal control. However, to control employee attendance, an evaluation is needed. Improving the quality and motivation of employees is needed so that the willingness, discipline and productivity of employees will increase. One of the controls that can be applied by UD.X is through the provision of rewards to employees with good performance, balanced with continuous evaluation of the frequency of employee attendance.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122607219","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