Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p126-135
Abdurrauf Umar, I.F.A. Prawira, M. Kustiawan
The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and inta-vivos; deathbed planning, etc. Importantly, they provided insights into how unincorporated businesses and entrepreneurs can optimize their disposable income through good personal income tax planning. In addition to the above, it highlighted such financial instruments that were resorted to, the most by taxpayers, which made their personal income tax planning more effective. (life insurance policies are the most widely used tax-saving tool, followed by provident funds and tax-saving fixed deposits, loans for homes and schools, National Savings Certificates, unit-linked insurance plans, health insurance plans, and equity-linked savings schemes, Infrastructure Bonds, in that order); we also found out that government strategies that influenced tax planning in favour of the state include: cooperation, increased uncertainty, creation of models, and maintaining a friendly atmosphere to avoid aggressive tax planning and improve revenue. Finally, direction for future research was suggested.
{"title":"Tax Planning in Personal Income Tax: A Systematic Literature Review","authors":"Abdurrauf Umar, I.F.A. Prawira, M. Kustiawan","doi":"10.26740/jpak.v11n2.p126-135","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p126-135","url":null,"abstract":"The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and inta-vivos; deathbed planning, etc. Importantly, they provided insights into how unincorporated businesses and entrepreneurs can optimize their disposable income through good personal income tax planning. In addition to the above, it highlighted such financial instruments that were resorted to, the most by taxpayers, which made their personal income tax planning more effective. (life insurance policies are the most widely used tax-saving tool, followed by provident funds and tax-saving fixed deposits, loans for homes and schools, National Savings Certificates, unit-linked insurance plans, health insurance plans, and equity-linked savings schemes, Infrastructure Bonds, in that order); we also found out that government strategies that influenced tax planning in favour of the state include: cooperation, increased uncertainty, creation of models, and maintaining a friendly atmosphere to avoid aggressive tax planning and improve revenue. Finally, direction for future research was suggested. ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124630091","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p198-210
Ananda Gilang Ismoyo, Eko Wahjudi
The purpose of this research is to prove the role of self-efficacy as a mediator between vocational competence and work readiness in grade 12 students of SMKN Mojoagung in the 2022/2023 academic year. This type of research is explanatory with a quantitative approach. Primary data collection in this research uses a questionnaire. Processing and analysis of data in this research using SEM-PLS analysis. The results of this research indicate that vocational competence cannot directly influence work readiness, self-efficacy can directly influence work readiness, self-efficacy is directly influenced by vocational competence, self-efficacy can be a mediating variable between vocational competence and work readiness in class 12 AKL students at SMKN Mojoagung for the academic year 2022/2023. In this research self-efficacy acts as a full mediation. For further researchers, it is hoped that they can expand the sample in one district or wider to strengthen the research findings , increase the variables studied such as family support, career maturity and time, and can be add the test for instrument development.
{"title":"Dapatkah Efikasi Diri Memediasi Pengaruh Kompetensi Kejuruan Terhadap Kesiapan Kerja Siswa di Bidang Akuntansi ?","authors":"Ananda Gilang Ismoyo, Eko Wahjudi","doi":"10.26740/jpak.v11n2.p198-210","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p198-210","url":null,"abstract":"The purpose of this research is to prove the role of self-efficacy as a mediator between vocational competence and work readiness in grade 12 students of SMKN Mojoagung in the 2022/2023 academic year. This type of research is explanatory with a quantitative approach. Primary data collection in this research uses a questionnaire. Processing and analysis of data in this research using SEM-PLS analysis. The results of this research indicate that vocational competence cannot directly influence work readiness, self-efficacy can directly influence work readiness, self-efficacy is directly influenced by vocational competence, self-efficacy can be a mediating variable between vocational competence and work readiness in class 12 AKL students at SMKN Mojoagung for the academic year 2022/2023. In this research self-efficacy acts as a full mediation. For further researchers, it is hoped that they can expand the sample in one district or wider to strengthen the research findings , increase the variables studied such as family support, career maturity and time, and can be add the test for instrument development.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128965719","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p136-147
Yenny Sugiarti, Ni Luh Putu Tresna Santhi
Education about CSR will shape students' understanding and perceptions of CSR, so that higher education, especially accounting majors must determine appropriate learning methods so that students understand and have positive perceptions about CSR. The purpose of this research is to determine the effectiveness of the case-based learning method to form positive perceptions about CSR for accounting students when online learning is carried out during the COVID-19 pandemic. This research was conducted at the accounting department of PTS X, a private university in Surabaya.This study used a mixed method between qualitative analysis which was obtained the data through interviews, document analysis and observation and was strengthened by the results of descriptive statistics whose data were obtained through distributing questionnaires to 67 students. The results of this study indicate that the case study-based learning method is still effective in forming positive perceptions of accounting students about CSR even though learning is carried out online during pandemic. Accounting students have a good understanding of the responsibilities that must be carried out by companies, not only economic responsibilities but also legal responsibility, ethical responsibility, stewardship principle, company employee-relationship, and social responsibility. The results of this study also show that students perceive that CSR is beneficial for companies. This research was conducted with one shot study, so it does not measure the difference between before and after study CSR. Future research is expected to be carried out using a longitudinal model or a cross-sectional model so that can measure the differences in perceptions between before and after study CSR.
{"title":"Efektivitas Pembelajaran Berbasis Studi Kasus Untuk Membentuk Persepsi Mahasiswa Akuntansi Terhadap Corporate Social Responsibility (CSR) “Studi Kasus Di PTS X Surabaya”","authors":"Yenny Sugiarti, Ni Luh Putu Tresna Santhi","doi":"10.26740/jpak.v11n2.p136-147","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p136-147","url":null,"abstract":"Education about CSR will shape students' understanding and perceptions of CSR, so that higher education, especially accounting majors must determine appropriate learning methods so that students understand and have positive perceptions about CSR. The purpose of this research is to determine the effectiveness of the case-based learning method to form positive perceptions about CSR for accounting students when online learning is carried out during the COVID-19 pandemic. This research was conducted at the accounting department of PTS X, a private university in Surabaya.This study used a mixed method between qualitative analysis which was obtained the data through interviews, document analysis and observation and was strengthened by the results of descriptive statistics whose data were obtained through distributing questionnaires to 67 students. The results of this study indicate that the case study-based learning method is still effective in forming positive perceptions of accounting students about CSR even though learning is carried out online during pandemic. Accounting students have a good understanding of the responsibilities that must be carried out by companies, not only economic responsibilities but also legal responsibility, ethical responsibility, stewardship principle, company employee-relationship, and social responsibility. The results of this study also show that students perceive that CSR is beneficial for companies. This research was conducted with one shot study, so it does not measure the difference between before and after study CSR. Future research is expected to be carried out using a longitudinal model or a cross-sectional model so that can measure the differences in perceptions between before and after study CSR.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132248520","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p211-227
Ervina Novita Sari, Agung Listiadi
This study aim to produce digital-based teaching materials in the form of E-LKPD using Contexual Teaching and Learning (CTL) by using the Application Flip Pdf Professional and integrated with activities that can train critical thinking skills of vocational students. This study uses the development model of Thiagarajan and Semmel (1974) which consists of 4 stages (define, design, develop, disseminate) due to time constraints the research was only carried out up to stage develop. The results of this study obtained are that the development of the E-LKPD that has been carried out can be categorized as very feasible with an average value of the validity test from material expert, language expert, graphic experts of 88.25%. The development of the E-LKPD received a very good response from students with a practicality analysis score of 97.19%. The E-LKPD that has been developed is effective in intensify students' critical thinking skills as evidenced by testing N-Gain score who obtained an average score of 61.83% which can be categorized as moderate based on the results of the critical thinking skills test. Thus, it can be concluded that the developed E-LKPD is categorized as valid and very feasible and can effectively improve the critical thinking skills of SMK students.
{"title":"Pengembangan E-LKPD Berbasis Contextual Teaching and Learning Pada Materi Harga Pokok Proses Dalam Meningkatkan Kemampuan Berpikir Kritis Siswa SMK","authors":"Ervina Novita Sari, Agung Listiadi","doi":"10.26740/jpak.v11n2.p211-227","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p211-227","url":null,"abstract":"This study aim to produce digital-based teaching materials in the form of E-LKPD using Contexual Teaching and Learning (CTL) by using the Application Flip Pdf Professional and integrated with activities that can train critical thinking skills of vocational students. This study uses the development model of Thiagarajan and Semmel (1974) which consists of 4 stages (define, design, develop, disseminate) due to time constraints the research was only carried out up to stage develop. The results of this study obtained are that the development of the E-LKPD that has been carried out can be categorized as very feasible with an average value of the validity test from material expert, language expert, graphic experts of 88.25%. The development of the E-LKPD received a very good response from students with a practicality analysis score of 97.19%. The E-LKPD that has been developed is effective in intensify students' critical thinking skills as evidenced by testing N-Gain score who obtained an average score of 61.83% which can be categorized as moderate based on the results of the critical thinking skills test. Thus, it can be concluded that the developed E-LKPD is categorized as valid and very feasible and can effectively improve the critical thinking skills of SMK students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116680262","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p185-197
Angela Irena, R. Hendarmin, R. Pebriani
This study aims to empirically prove the effect of profitability ratio, company size, capital structure, and dividend policy on company value. The method used in selecting research samples is purposive sampling technique. The sample of this study was 19 food and beverage companies listed on the IDX from 2019 to 2021 with a 3-year observation period of 57 company samples. The data analysis model used in this study is a multiple linear regression analysis model with a tool in the form of statistical software known as SPSS 26. The results of this study show that (1) the profitability ratio (X1), company size (X2), capital structure (X3), and dividend policy (X4) simultaneously have a positive and significant effect on the value of the company; (2) the profitability ratio (X1) has a positive and significant effect on the value of the company (PBV); (3) the size of the company (X2) has no positive and significant effect on the value of the company (PBV); (4) capital structure (X3) positively and significantly affects the value of the company (PBV); (5) dividend policy (X4) has no positive and significant effect on the value of the company (PBV).
{"title":"Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan","authors":"Angela Irena, R. Hendarmin, R. Pebriani","doi":"10.26740/jpak.v11n2.p185-197","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p185-197","url":null,"abstract":"This study aims to empirically prove the effect of profitability ratio, company size, capital structure, and dividend policy on company value. The method used in selecting research samples is purposive sampling technique. The sample of this study was 19 food and beverage companies listed on the IDX from 2019 to 2021 with a 3-year observation period of 57 company samples. The data analysis model used in this study is a multiple linear regression analysis model with a tool in the form of statistical software known as SPSS 26. The results of this study show that (1) the profitability ratio (X1), company size (X2), capital structure (X3), and dividend policy (X4) simultaneously have a positive and significant effect on the value of the company; (2) the profitability ratio (X1) has a positive and significant effect on the value of the company (PBV); (3) the size of the company (X2) has no positive and significant effect on the value of the company (PBV); (4) capital structure (X3) positively and significantly affects the value of the company (PBV); (5) dividend policy (X4) has no positive and significant effect on the value of the company (PBV).","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128731938","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p108-125
Elviana Andrian Nova W. P, K. N. L. Chamalinda
Covid-19 pandemic is a challenge for the regional government of Nganjuk Regency which is currently intensively realizing massive regional development. Various special policies continue to be made in order to optimize regional taxes as PAD source. This study aims to explore growth rate, effectiveness, and contribution of local taxes as a PAD source between before and after the Covid-19 pandemic, also the role of the Bapenda in efforts to increase regional taxes as PAD source. This study uses a quantitative descriptive method. The results of the study show that the growth rate of local taxes over a period of three years has a positive value indicating an increase in revenue performance during the Covid-19 pandemic. Judging from the effectiveness analysis, local tax performance is still categorized as very effective despite the reduced target in 2020 as a result of the Covid-19 pandemic. On the other hand, the contribution of local taxes as a PAD source is categorized as moderate and has always decreased in the last three years. Entertainment tax is a local tax that has the lowest growth, effectiveness, and contribution rates over the last three years, so that the role of Bapenda as an authorized agency is needed. This research also shows that there were not many differences in the role of Bapenda between before and after the Covid-19 pandemic. The lack of awareness and compliance of taxpayers is the main obstacle that forces Bapenda to be directly involved in implementing various work programs.
{"title":"Potret Peran Pajak Daerah pada Saat Sebelum dan Setelah Pandemi Covid-19","authors":"Elviana Andrian Nova W. P, K. N. L. Chamalinda","doi":"10.26740/jpak.v11n2.p108-125","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p108-125","url":null,"abstract":"Covid-19 pandemic is a challenge for the regional government of Nganjuk Regency which is currently intensively realizing massive regional development. Various special policies continue to be made in order to optimize regional taxes as PAD source. This study aims to explore growth rate, effectiveness, and contribution of local taxes as a PAD source between before and after the Covid-19 pandemic, also the role of the Bapenda in efforts to increase regional taxes as PAD source. This study uses a quantitative descriptive method. The results of the study show that the growth rate of local taxes over a period of three years has a positive value indicating an increase in revenue performance during the Covid-19 pandemic. Judging from the effectiveness analysis, local tax performance is still categorized as very effective despite the reduced target in 2020 as a result of the Covid-19 pandemic. On the other hand, the contribution of local taxes as a PAD source is categorized as moderate and has always decreased in the last three years. Entertainment tax is a local tax that has the lowest growth, effectiveness, and contribution rates over the last three years, so that the role of Bapenda as an authorized agency is needed. This research also shows that there were not many differences in the role of Bapenda between before and after the Covid-19 pandemic. The lack of awareness and compliance of taxpayers is the main obstacle that forces Bapenda to be directly involved in implementing various work programs.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124231610","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p175-184
Falentine Yessyani Basot, Dielanova Wynni Yuanita, Christine Novita Dewi
The purpose of this study is to examine the factors that drive accounting students to commit academic fraud based on the fraud diamond theory (pressure, opportunity, rationalization and ability) and technology abuse by considering university values. This study used purposive sampling as a sampling method using a questionnaire. The sample of this research was 170 Bachelor of Accounting students at Christian Private University, Yogyakarta. The data analysis method was processed using the Structural Equation Model (SEM). Specifically, the SEM method chosen is Partial Least Square (PLS) because it can be used to analyze data with a small number of samples (Hair et al, 2014). The results of this study succeeded in proving that pressure, opportunity, rationalization, ability and misuse of technology have a significant positive effect on academic cheating. This revealed that students who study at universities with Christian values still separate spiritual interests and academic achievements.
本研究的目的是基于欺诈钻石理论(压力，机会，合理化和能力)和考虑大学价值观的技术滥用来研究驱动会计学生进行学术欺诈的因素。本研究采用目的性抽样作为抽样方法，采用问卷调查法。本研究以日惹基督教私立大学会计学学士170名学生为样本。数据分析方法采用结构方程模型(SEM)。具体来说，所选择的SEM方法是偏最小二乘(PLS)，因为它可以用于分析少量样本的数据(Hair et al, 2014)。本研究结果成功地证明了压力、机会、合理化、能力和技术滥用对学术作弊有显著的正向影响。这表明，在基督教价值观的大学学习的学生仍然将精神兴趣和学术成就分开。
{"title":"Value Universitas dan Perilaku Cyber Cheating: Analisis Teori Fraud Diamond","authors":"Falentine Yessyani Basot, Dielanova Wynni Yuanita, Christine Novita Dewi","doi":"10.26740/jpak.v11n2.p175-184","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p175-184","url":null,"abstract":"The purpose of this study is to examine the factors that drive accounting students to commit academic fraud based on the fraud diamond theory (pressure, opportunity, rationalization and ability) and technology abuse by considering university values. This study used purposive sampling as a sampling method using a questionnaire. The sample of this research was 170 Bachelor of Accounting students at Christian Private University, Yogyakarta. The data analysis method was processed using the Structural Equation Model (SEM). Specifically, the SEM method chosen is Partial Least Square (PLS) because it can be used to analyze data with a small number of samples (Hair et al, 2014). The results of this study succeeded in proving that pressure, opportunity, rationalization, ability and misuse of technology have a significant positive effect on academic cheating. This revealed that students who study at universities with Christian values still separate spiritual interests and academic achievements.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127127030","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p148-163
Irene Budi Nim. Prastiwi, Sukasah Syahdan
The COVID-19 pandemic has motivated many educational institutions in the world to adapt their delivery method from conventional (offline) teaching/learning to online methods, and one of the methods is the Flipped Classroom. Nonetheless, the shift from offline classroom instruction to online learning must ensure its long-term quality, which can be effectively delivered to students. Thus, this study investigates the effectiveness of the an online flipped classroom teaching model as perceived by learners, applied due to the COVID-19 pandemic. The sample for this study includes 41 accounting students taking an online statistics course in their 5th and 7th semesters in a private university in Indonesia. The methods are both quantitative—employed through a questionnaire—and qualitative through applied semi-structured interviews as well as for analyzing the collected corpus. Ultimately, the study concludes that, in terms of student engagement, satisfaction, and efficacy, the flipped classroom method is effective. Lastly, the significance of the research shows recommendations for improving the application of the flipped classroom approach in the current context of online learning amidst the prevailing policy in Indonesia and beyond.
{"title":"Accounting Student Perceptions toward Online Flipped Statistics Course and Effective Methods to Promote Engagement, Increase Satisfaction, and Improve Self-Efficacy","authors":"Irene Budi Nim. Prastiwi, Sukasah Syahdan","doi":"10.26740/jpak.v11n2.p148-163","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p148-163","url":null,"abstract":"The COVID-19 pandemic has motivated many educational institutions in the world to adapt their delivery method from conventional (offline) teaching/learning to online methods, and one of the methods is the Flipped Classroom. Nonetheless, the shift from offline classroom instruction to online learning must ensure its long-term quality, which can be effectively delivered to students. Thus, this study investigates the effectiveness of the an online flipped classroom teaching model as perceived by learners, applied due to the COVID-19 pandemic. The sample for this study includes 41 accounting students taking an online statistics course in their 5th and 7th semesters in a private university in Indonesia. The methods are both quantitative—employed through a questionnaire—and qualitative through applied semi-structured interviews as well as for analyzing the collected corpus. Ultimately, the study concludes that, in terms of student engagement, satisfaction, and efficacy, the flipped classroom method is effective. Lastly, the significance of the research shows recommendations for improving the application of the flipped classroom approach in the current context of online learning amidst the prevailing policy in Indonesia and beyond.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133878079","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}
Pub Date : 2023-08-06DOI: 10.26740/jpak.v11n2.p164-174
Hendro Lukman, A. Cahyadi
Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future.
{"title":"Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia","authors":"Hendro Lukman, A. Cahyadi","doi":"10.26740/jpak.v11n2.p164-174","DOIUrl":"https://doi.org/10.26740/jpak.v11n2.p164-174","url":null,"abstract":"Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future. ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134135157","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}
Pub Date : 2023-04-10DOI: 10.26740/jpak.v11n1.p87-95
Muhammad Rakib, Siti Arafah, Dian Anugrah Sanusi
This study aims to reveal the influence of financial technology, e-commerce on the development of payment alternatives and the performance of student online shop businesses. This study uses a type of quantitative research. The research population was all FEB UNM students who were active in the even semester of 2022, namely 3124 people and a sample of 97 respondents, taken by Simple Random Sampling. Data collection techniques were carried out through observation, questionnaires and documentation. The analysis used is multiple regression analysis. The results of the study show that financial technology and E-commerce both simultaneously and partially have a significant influence on payment alternatives and online shop business performance.
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