Pub Date : 2023-04-10DOI: 10.26740/jpak.v11n1.p78-86
Hudri Ahmad Hudori, N. Fauziyyah
This research aimed to provide a picture of the level of academic stress and the causes of the stress experienced by accounting students based on gender by analyzing and comparing the results of both to answer the question of whether there is a significant difference between the academic pressure experienced by male and female. This research used a survey method by distributing the instrument online through the google form. A total of 62 accounting students were chosen as the respondents in this study, including 27 male and 35 female students. The statistical analysis used in this research is the independent t-test using SPSS version 25 software. The results of this research showed that there was no significant difference between the academic stress experienced by accounting students, both male and female. This means that gender does not affect the academic stress experienced by accounting students at UNUSIA, however the average level of academic stress among accounting students is at a high category. Therefore, students and universities are expected to find ways to reduce the level of academic stress experienced. Students are able to cope with it by managing time and seeking social support and for universities it can be by providing counseling services for students.
{"title":"Tekanan Akademik Mahasiswa Akuntansi Berdasarkan Gender (Studi pada Mahasiswa Akuntansi UNUSIA)","authors":"Hudri Ahmad Hudori, N. Fauziyyah","doi":"10.26740/jpak.v11n1.p78-86","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p78-86","url":null,"abstract":"This research aimed to provide a picture of the level of academic stress and the causes of the stress experienced by accounting students based on gender by analyzing and comparing the results of both to answer the question of whether there is a significant difference between the academic pressure experienced by male and female. This research used a survey method by distributing the instrument online through the google form. A total of 62 accounting students were chosen as the respondents in this study, including 27 male and 35 female students. The statistical analysis used in this research is the independent t-test using SPSS version 25 software. The results of this research showed that there was no significant difference between the academic stress experienced by accounting students, both male and female. This means that gender does not affect the academic stress experienced by accounting students at UNUSIA, however the average level of academic stress among accounting students is at a high category. Therefore, students and universities are expected to find ways to reduce the level of academic stress experienced. Students are able to cope with it by managing time and seeking social support and for universities it can be by providing counseling services for students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115886565","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 : 2023-04-09DOI: 10.26740/jpak.v11n1.p66-77
Nabila Nur Izza, Eko Wahjudi
Researchers carried out research in order to identify and test the variables of teacher professionalism, use of online media, and student activity on student satisfaction in the AKL major of SMK IPIEMS Surabaya, either partially or simultaneously. This type of research is quantitative. Data was collected using a questionnaire method and multiple linear regression data analysis techniques using IBM SPSS v.25. Based on the research that has been done, the results obtained are: (i) teacher professionalism with a sig. 0.980>0.05 has no effect on learning satisfaction, (ii) the use of online media with a sig value. 0.000 <0.05 has an influence on learning satisfaction, (iii) student activity with a sig. 0.134>0.05 had no effect on learning satisfaction, and (iv) teacher professionalism, use of online media, and student activity with a sig. 0.000 <0.05 and R2 of 0.177 have a simultaneous effect of 17.7% on student learning satisfaction.
{"title":"Pengaruh Profesionalisme Guru, Penggunaan Media Daring, Dan Keaktifan Siswa Terhadap Kepuasan Belajar Siswa Jurusan AKL SMK IPIEMS Surabaya","authors":"Nabila Nur Izza, Eko Wahjudi","doi":"10.26740/jpak.v11n1.p66-77","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p66-77","url":null,"abstract":"Researchers carried out research in order to identify and test the variables of teacher professionalism, use of online media, and student activity on student satisfaction in the AKL major of SMK IPIEMS Surabaya, either partially or simultaneously. This type of research is quantitative. Data was collected using a questionnaire method and multiple linear regression data analysis techniques using IBM SPSS v.25. Based on the research that has been done, the results obtained are: (i) teacher professionalism with a sig. 0.980>0.05 has no effect on learning satisfaction, (ii) the use of online media with a sig value. 0.000 <0.05 has an influence on learning satisfaction, (iii) student activity with a sig. 0.134>0.05 had no effect on learning satisfaction, and (iv) teacher professionalism, use of online media, and student activity with a sig. 0.000 <0.05 and R2 of 0.177 have a simultaneous effect of 17.7% on student learning satisfaction.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131623172","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 : 2023-04-05DOI: 10.26740/jpak.v11n1.p11-20
Dian Rizky Arfiana, Rochmawati Rochmawati
Vocational High Schools (SMK) play a role in preparing students to become graduates who are able to enter directly into the world of work and continue on to further higher education. Students, at school get knowledge and learning according to the specialization they take. This study aims to analyze the process of developing textbooks, the feasibility of textbooks, and students' responses to the development of contextual-based textbooks and Qr codes in banking accounting class XI banking and microfinance even semester at SMK Negeri 1 Lamongan. This research method is the development of R&D (Research and Development) with a 4-D development model (Define, Design, Develop, Disseminate) which is carried out until the 3rd stage limit. The results of this study state that 1) contextual-based textbooks and Qr codes are suitable for application in banking accounting learning at SMKN 1 Lamongan, 2) based on the validation results of contextual textbooks and Qr codes developed on banking accounting material for class XI SMKN 1 Lamongan are declared feasible , 3) students are very enthusiastic and feel helped by this contextual-based textbook on banking accounting subjects.
{"title":"Pengembangan Buku Ajar Bidang ilmu Akuntansi Perbankan Kelas XI Semester Genap Berbasis Kontekstual dan Kode Qr di SMK Negeri 1 Lamongan","authors":"Dian Rizky Arfiana, Rochmawati Rochmawati","doi":"10.26740/jpak.v11n1.p11-20","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p11-20","url":null,"abstract":"Vocational High Schools (SMK) play a role in preparing students to become graduates who are able to enter directly into the world of work and continue on to further higher education. Students, at school get knowledge and learning according to the specialization they take. This study aims to analyze the process of developing textbooks, the feasibility of textbooks, and students' responses to the development of contextual-based textbooks and Qr codes in banking accounting class XI banking and microfinance even semester at SMK Negeri 1 Lamongan. This research method is the development of R&D (Research and Development) with a 4-D development model (Define, Design, Develop, Disseminate) which is carried out until the 3rd stage limit. The results of this study state that 1) contextual-based textbooks and Qr codes are suitable for application in banking accounting learning at SMKN 1 Lamongan, 2) based on the validation results of contextual textbooks and Qr codes developed on banking accounting material for class XI SMKN 1 Lamongan are declared feasible , 3) students are very enthusiastic and feel helped by this contextual-based textbook on banking accounting subjects.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130596218","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 : 2023-04-05DOI: 10.26740/jpak.v11n1.p21-28
Ika Miftahurrohmah, Eko Wahjudi
The purpose of this study is to improve the learning outcomes of students by analyzing whether the teacher has implemented the PBL learning model properly, analyzing the study results of students through the PBL learning model, and analyzing the students' responses after the application of the PBL learning model. This study was classified as a classroom action research (PTK) type. CAR is a type of research where the main cause of the problem was in the classroom and can be felt directly by the teacher. Classroom Action Research which focused on classroom conditions is a methoud used in ths study using a model design from Kemmis Mc Taggart. The subjects of this research consisted of 33 pupils from class X Islamic Banking 1 in the 2018/2019 academic year. The findings of this study on the application of the PBL learning model on deposit material obtained a score of 71% in cycle I and 90% in cycle II, the achievement of student learning outcomes has increased with classical completeness obtained by 72% in cycle I and 90% in cycle II, and student responses show results Very good response with a score of 76.75% in cycle I and 83.75% in cycle II.
本研究的目的是通过分析教师是否正确实施了PBL学习模式，分析学生通过PBL学习模式的学习结果，分析学生应用PBL学习模式后的反应，来提高学生的学习成果。本研究为课堂行动研究(PTK)型。CAR是一种研究类型，问题的主要原因是在课堂上，老师可以直接感受到。课堂行动研究是本研究中使用的一种方法，主要关注课堂条件，使用Kemmis Mc Taggart的模型设计。本研究的对象是2018/2019学年伊斯兰银行1班的33名学生。本研究将PBL学习模式应用于沉积材料的研究结果，在第一轮中得分为71%，在第二轮中得分为90%，学生学习成果的完成率有所提高，在第一轮中得分为72%，在第二轮中得分为90%，学生的反应结果非常好，在第一轮中得分为76.75%，在第二轮中得分为83.75%。
{"title":"Penerapan Model Pembelajaran Problem Based Learning (PBL) untuk Meningkatkan Hasil Belajar Peserta Didik pada Materi Menganalisis Simpanan Dana Deposito Kelas X Perbankan Syariah SMKN 2 Mojokerto","authors":"Ika Miftahurrohmah, Eko Wahjudi","doi":"10.26740/jpak.v11n1.p21-28","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p21-28","url":null,"abstract":"The purpose of this study is to improve the learning outcomes of students by analyzing whether the teacher has implemented the PBL learning model properly, analyzing the study results of students through the PBL learning model, and analyzing the students' responses after the application of the PBL learning model. This study was classified as a classroom action research (PTK) type. CAR is a type of research where the main cause of the problem was in the classroom and can be felt directly by the teacher. Classroom Action Research which focused on classroom conditions is a methoud used in ths study using a model design from Kemmis Mc Taggart. The subjects of this research consisted of 33 pupils from class X Islamic Banking 1 in the 2018/2019 academic year. The findings of this study on the application of the PBL learning model on deposit material obtained a score of 71% in cycle I and 90% in cycle II, the achievement of student learning outcomes has increased with classical completeness obtained by 72% in cycle I and 90% in cycle II, and student responses show results Very good response with a score of 76.75% in cycle I and 83.75% in cycle II.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123206211","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 : 2023-04-05DOI: 10.26740/jpak.v11n1.p45-52
Lutfi Madani, Memen Kustiawan, Ida Farida Adi Prawira
Taxes are an important aspect of state revenue. The taxation sector contributes the most compared to sources of state revenue. One of the tax objects in Indonesia is corporate or corporate taxpayers. So far, the company has contributed to tax revenue for the State. However, there are still no companies that voluntarily pay the tax burden, because it effects company's profit rate. This encourages companies to decrease their tax fees by implementing tax avoidance. Tax avoidance itself can provide its own advantages and disadvantages for the company. The method used in this research is Systematic Literature Review (SLR), where the authors make observations of articles published within the last 10 years (2014-2022). This study reveals that tax avoidance can provide both positive and negative benefits for companies.
{"title":"Penghindaran Pajak, Menguntungkan atau Merugikan?","authors":"Lutfi Madani, Memen Kustiawan, Ida Farida Adi Prawira","doi":"10.26740/jpak.v11n1.p45-52","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p45-52","url":null,"abstract":"Taxes are an important aspect of state revenue. The taxation sector contributes the most compared to sources of state revenue. One of the tax objects in Indonesia is corporate or corporate taxpayers. So far, the company has contributed to tax revenue for the State. However, there are still no companies that voluntarily pay the tax burden, because it effects company's profit rate. This encourages companies to decrease their tax fees by implementing tax avoidance. Tax avoidance itself can provide its own advantages and disadvantages for the company. The method used in this research is Systematic Literature Review (SLR), where the authors make observations of articles published within the last 10 years (2014-2022). This study reveals that tax avoidance can provide both positive and negative benefits for companies.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128277048","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 : 2023-04-05DOI: 10.26740/jpak.v11n1.p1-10
Aliffia Nuraini Widodo, Agung Listiadi
The goal of this class action research is to find out the increase in learning outcomes of accounting practicum students in class XI AK 1 SMK Negeri 2 Buduran using the Problem Based Learning model. The research was conducted in two cycles where each cycle consisted of 4 stages, namely planning, action, observation and reflection. The research subjects were students of class XI AK 1 at SMK Negeri 2 Buduran with a total of 35 students. Data was collected through observation, tests and response questionnaires. Data analysis technique is to use quantitative descriptive. The results of the analysis were obtained from the analysis of teacher and student observations, analysis of student learning outcomes and analysis of student responses. The learning outcomes of students in cycle I to cycle II showed that there was an increase in student scores. These results can be seen from the average score of students which increased by 16.31 from 74.83 in cycle I to 91.14 in cycle II. The learning completeness of students also increased by 20%, from 60% or 21 students completed in cycle I to 91% or 32 students completed in cycle II. Based on the results of these data, it can be concluded that the learning process using the Problem Based Learning model can improve the learning outcomes of class XI AK 1 students at SMK Negeri 2 Buduran in the accounting practicum subject.
{"title":"Peningkatan Hasil Belajar Praktikum Akuntansi Menggunakan Model Problem Based Learning Pada Siswa Kelas XI AK 1 SMK Negeri 2 Buduran","authors":"Aliffia Nuraini Widodo, Agung Listiadi","doi":"10.26740/jpak.v11n1.p1-10","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p1-10","url":null,"abstract":"The goal of this class action research is to find out the increase in learning outcomes of accounting practicum students in class XI AK 1 SMK Negeri 2 Buduran using the Problem Based Learning model. The research was conducted in two cycles where each cycle consisted of 4 stages, namely planning, action, observation and reflection. The research subjects were students of class XI AK 1 at SMK Negeri 2 Buduran with a total of 35 students. Data was collected through observation, tests and response questionnaires. Data analysis technique is to use quantitative descriptive. The results of the analysis were obtained from the analysis of teacher and student observations, analysis of student learning outcomes and analysis of student responses. The learning outcomes of students in cycle I to cycle II showed that there was an increase in student scores. These results can be seen from the average score of students which increased by 16.31 from 74.83 in cycle I to 91.14 in cycle II. The learning completeness of students also increased by 20%, from 60% or 21 students completed in cycle I to 91% or 32 students completed in cycle II. Based on the results of these data, it can be concluded that the learning process using the Problem Based Learning model can improve the learning outcomes of class XI AK 1 students at SMK Negeri 2 Buduran in the accounting practicum subject.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133440961","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 : 2023-04-05DOI: 10.26740/jpak.v11n1.p39-44
Shifa Miarti Aziza, Memen Kustiawan, I. F. A. Prawira
VAT is considered one of the main taxes that companies need to incur and has a direct impact on a company’s costs and profits. There are several effective and ineffective ways that companies can do in optimizing the tax burden that needs to cover the company. The purpose of this study is to see how the impact of tax planning can reduce or even increase the VAT company’s tax burden. The method in this research is a Systematic Literature Review (SLR), in which the author observes articles published in the last 10 years. The results of this study reveal that tax planning on VAT can provide effective or ineffective results for companies where it is necessary to have an understanding of the company related to tax regulations in order to minimize the company’s tax burden.
增值税被认为是公司需要缴纳的主要税种之一，对公司的成本和利润有直接影响。公司可以采用几种有效和无效的方法来优化需要覆盖公司的税负。本研究的目的是了解税收筹划对增值税企业税负的影响是如何减轻甚至增加的。本研究采用系统文献综述法(Systematic Literature Review，简称SLR)，对近10年发表的文章进行综述。本研究的结果表明，增值税税收筹划可以为企业提供有效或无效的结果，有必要了解公司的相关税收法规，以尽量减少公司的税收负担。
{"title":"Apakah Tax Planning Dapat Meminimkan atau Menambahkan Beban Pajak PPN di Perusahaan?","authors":"Shifa Miarti Aziza, Memen Kustiawan, I. F. A. Prawira","doi":"10.26740/jpak.v11n1.p39-44","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p39-44","url":null,"abstract":"VAT is considered one of the main taxes that companies need to incur and has a direct impact on a company’s costs and profits. There are several effective and ineffective ways that companies can do in optimizing the tax burden that needs to cover the company. The purpose of this study is to see how the impact of tax planning can reduce or even increase the VAT company’s tax burden. The method in this research is a Systematic Literature Review (SLR), in which the author observes articles published in the last 10 years. The results of this study reveal that tax planning on VAT can provide effective or ineffective results for companies where it is necessary to have an understanding of the company related to tax regulations in order to minimize the company’s tax burden.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127708595","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 : 2023-04-05DOI: 10.26740/jpak.v11n1.p53-65
Rida Rosmawati, M. Arief, A. Widyaningsih
The purpose of this study was to determine whether corporate social responsibility has an effect on earnings management. The research method used is a systematic literature review from various national and international journals. The results of this study indicate that there is a research gap among researchers regarding the relationship between corporate social responsibility and earnings management. Some researchers find that social responsibility has a significant negative effect on management earnings, which means that the better the company's CSR activities, the smaller the earnings management practice, this is because the company will prioritize relationships with stakeholders and information disclosure. Meanwhile, some researchers found that CSR activities have no significant effect on earnings management. The cause of this difference is due to the differences in the countries studied, the measuring instruments used, and the ethical values in each company. This research is expected to provide an overview to further researchers in determining the appropriate object and measuring instrument tailored to the objectives of each research.
{"title":"Apakah Tanggung Jawab Sosial Mempengaruhi Earning Management? Literature Review","authors":"Rida Rosmawati, M. Arief, A. Widyaningsih","doi":"10.26740/jpak.v11n1.p53-65","DOIUrl":"https://doi.org/10.26740/jpak.v11n1.p53-65","url":null,"abstract":"The purpose of this study was to determine whether corporate social responsibility has an effect on earnings management. The research method used is a systematic literature review from various national and international journals. The results of this study indicate that there is a research gap among researchers regarding the relationship between corporate social responsibility and earnings management. Some researchers find that social responsibility has a significant negative effect on management earnings, which means that the better the company's CSR activities, the smaller the earnings management practice, this is because the company will prioritize relationships with stakeholders and information disclosure. Meanwhile, some researchers found that CSR activities have no significant effect on earnings management. The cause of this difference is due to the differences in the countries studied, the measuring instruments used, and the ethical values in each company. This research is expected to provide an overview to further researchers in determining the appropriate object and measuring instrument tailored to the objectives of each research.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132597913","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}
Leadership is the most essential ability of accounting graduates needed by the labour market. This study aims to examine the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. The research design uses a quasi-experimental with a quantitative approach. The research was conducted at the Bachelor of Applied Accounting Study Program, Faculty of Economics, Yogyakarta State University in the odd semester of the 2022/2023 academic year. The research sample consisted of an experimental class and a control class of 35 students. An online questionnaire based on a Likert scale with five alternative answers was used to collect data. To ensure that the data met the requirements for analysis, the normality and homogeneity tests of variance were performed. The data was described using quantitative descriptive statistical analysis, and the hypothesis was tested using an independent sample t test. The results of the study show that there are significant differences in the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. This means that providing digital collaborative learning treatment has a significant impact on improving the leadership abilities of undergraduate accounting students. This means that if lecturer want to improve the leadership skills of their students, they can apply digital collaborative learning to their learning. Further research has the opportunity to examine the effectiveness of different digital collaborative learning media on leadership abilities.
{"title":"Efektivitas Digital Collaborative Learning Terhadap Kemampuan Leadership Mahasiswa Sarjana Terapan Akuntansi","authors":"Eka Ary Wibawa, Dian Normalitasari Purnama, Rahmat Darmawan","doi":"10.26740/jpak.v10n3.p315-322","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p315-322","url":null,"abstract":"Leadership is the most essential ability of accounting graduates needed by the labour market. This study aims to examine the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. The research design uses a quasi-experimental with a quantitative approach. The research was conducted at the Bachelor of Applied Accounting Study Program, Faculty of Economics, Yogyakarta State University in the odd semester of the 2022/2023 academic year. The research sample consisted of an experimental class and a control class of 35 students. An online questionnaire based on a Likert scale with five alternative answers was used to collect data. To ensure that the data met the requirements for analysis, the normality and homogeneity tests of variance were performed. The data was described using quantitative descriptive statistical analysis, and the hypothesis was tested using an independent sample t test. The results of the study show that there are significant differences in the effectiveness of digital collaborative learning on the leadership abilities of undergraduate students of applied accounting. This means that providing digital collaborative learning treatment has a significant impact on improving the leadership abilities of undergraduate accounting students. This means that if lecturer want to improve the leadership skills of their students, they can apply digital collaborative learning to their learning. Further research has the opportunity to examine the effectiveness of different digital collaborative learning media on leadership abilities.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130074331","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 : 2022-12-31DOI: 10.26740/jpak.v10n3.p338-346
Arisona Ahmad, Ika Sri Wahyuni, L. Istiqomah, Eka Wulan Wahyuning Tiyas
The financial industry in the era of technological development began to be supported by Blockchain technology. Blockchain is a new idea in the financial industry as a solution to solve the problem of digital money (cryptocurrency). Transactions recorded in the blockchain will be permanently stored so that they cannot be manipulated and provide a higher level of security. Blockchain technology supports the development of triple entry bookkeeping which is a configuration of the development of the double entry bookkeeping system. This research uses qualitative proximity to the library research method. The data collected comes from indexed journals on Google Scholar, Science and Technology (Sinta), Directory of Open Access Journals (DOAJ), books and other literature which will then be analyzed and set forth in the form of written words.The results of this study show that Triple Entry Bookkeeping in the Blockchain era has many advantages as a form of development of Double Entry Bookkeeping, namely providing information about budgets, automatic transaction validation, automatic public ledger, increasing openness & trust, and solving fraud. In Indonesia itself, blockchain implementation in the field of accounting has been widely carried out, such as on the Online Pajak platform, Bank BCA, PT Pos Indonesia, and other commercial companies listed on the Indonesian Blockchain Association (ABI). The implementation of the triple entry bookkeeping system is still not ready to be implemented by medium-sized entities and MSMEs due to the high costs required, the lack of understanding of professional accountants regarding technology and entities that feel they still do not need a triple entry bookkeeping system. Therefore, support from all parties is needed so that this research can develop and not only become a concept but can be implemented in the financial industry.
科技发展时代的金融行业开始得到区块链技术的支撑。区块链作为解决数字货币(加密货币)问题的解决方案，是金融行业的一个新理念。记录在区块链中的交易将被永久存储，因此它们无法被操纵，并提供更高级别的安全性。区块链技术支持三联记账法的开发，这是开发复式记账法系统的一种配置。本研究采用定性接近图书馆的研究方法。收集的数据来自Google Scholar、Science and Technology (Sinta)、DOAJ(开放获取期刊目录)、书籍和其他文献的索引期刊，然后将这些数据以书面文字的形式进行分析和阐述。本研究结果表明，区块链时代的三联记账作为复式记账的一种发展形式，具有提供预算信息、自动交易验证、自动公共账本、增加开放性和信任度、解决欺诈等诸多优势。在印度尼西亚国内，区块链在会计领域的实施已经广泛开展，例如在线Pajak平台，银行BCA, PT Pos印度尼西亚以及其他在印度尼西亚区块链协会(ABI)上市的商业公司。由于所需的高成本、专业会计师对技术缺乏了解以及企业认为他们仍然不需要三重记帐系统，中型企业和中小微企业仍然没有准备好实施三重记帐系统。因此，需要各方的支持，使这项研究能够发展，不仅成为一个概念，而且可以在金融行业中实施。
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