Pub Date : 2022-12-31DOI: 10.26740/jpak.v10n3.p257-266
Nila Nur Aida, Rochmawati Rochmawati
The research conducted purpose to analyze the effect of financial attitudes, locus of control, peers on financial management behavior through financial literacy, either directly or indirectly. The population used was 158 students of the 2017 and 2018 Accounting Education Study Program, Faculty of Economics and Business, Surabaya State University. Purposive samples are used in sampling. Collecting data using questionnaires, data processing is carried out with data instrument tests, classical assumptions, regression analysis and path analysis which is processed through the IBM SPSS version 25 application. Getting results, namely: (1) financial attitudes, locus of control, and peers have a direct effect on financial management behavior (2) financial attitudes, locus of control, and peers have an indirect effect on financial literacy (3) Financial literacy has an indirect effect on financial management behavior (4) financial literacy is a mediating variable on financial attitudes, locus of control, and peers with financial management behavior. The advice given is that students are expected to make records of all activities regarding their finances in order to create good financial management behavior.
本研究旨在分析财务态度、控制点、同伴通过财务素养对财务管理行为的直接或间接影响。使用的人口是泗水州立大学经济与商业学院2017年和2018年会计教育研究项目的158名学生。目的样本用于抽样。采用问卷调查的方式收集数据，通过数据仪器检验、经典假设、回归分析和路径分析进行数据处理，并通过IBM SPSS version 25应用程序进行数据处理。结果表明:(1)理财态度、控制点和同伴对理财行为有直接影响;(2)理财态度、控制点和同伴对理财素养有间接影响;(3)理财素养对理财行为有间接影响;(4)理财素养是理财态度、控制点和同伴对理财行为的中介变量。给出的建议是，学生们应该记录所有与他们的财务有关的活动，以建立良好的财务管理行为。
{"title":"Pengaruh Sikap Keuangan, Locus of control, Teman Sebaya terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi","authors":"Nila Nur Aida, Rochmawati Rochmawati","doi":"10.26740/jpak.v10n3.p257-266","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p257-266","url":null,"abstract":"The research conducted purpose to analyze the effect of financial attitudes, locus of control, peers on financial management behavior through financial literacy, either directly or indirectly. The population used was 158 students of the 2017 and 2018 Accounting Education Study Program, Faculty of Economics and Business, Surabaya State University. Purposive samples are used in sampling. Collecting data using questionnaires, data processing is carried out with data instrument tests, classical assumptions, regression analysis and path analysis which is processed through the IBM SPSS version 25 application. Getting results, namely: (1) financial attitudes, locus of control, and peers have a direct effect on financial management behavior (2) financial attitudes, locus of control, and peers have an indirect effect on financial literacy (3) Financial literacy has an indirect effect on financial management behavior (4) financial literacy is a mediating variable on financial attitudes, locus of control, and peers with financial management behavior. The advice given is that students are expected to make records of all activities regarding their finances in order to create good financial management behavior.","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":"132260648","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.p304-314
Dwi Rahma Lestari, Agung Listiadi
This research aims to analyze the effect of learning motivation as a mediation variable between family environment and independent learning on intermediate Financial Accounting I learning Outcomes. This study uses quantitative approach. The sampling techniques using purposive sampling so that 112 students were obtained as respondents. Data collection techniques through questionnaires and documentation. Data were analyzed using classical assumption test, regression analysis, path analysis and sobel test . The findings in this study show that (1) family environment have significant direct impact on intermediate Financial Accounting learning Outcomes. (2) Independent learning have significant direct impact on intermediate Financial Accounting learning Outcomes. (3) learning motivation have significant direct impact on intermediate Financial Accounting learning Outcomes. (4) family environment have significant direct impact on learning motivation. (5) Independent learning have significant direct impact on learning motivation. (6) Learning motivation cannot mediate family environment on intermediate Financial Accounting learning Outcomes. (7) Learning motivation mediate independent learning on intermediate Financial Accounting learning Outcomes.
{"title":"Peran Motivasi Belajar Dalam Memediasi Lingkungan Keluarga Dan Kemandirian Belajar Terhadap Hasil Belajar Akuntansi Keuangan Menengah 1","authors":"Dwi Rahma Lestari, Agung Listiadi","doi":"10.26740/jpak.v10n3.p304-314","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p304-314","url":null,"abstract":"This research aims to analyze the effect of learning motivation as a mediation variable between family environment and independent learning on intermediate Financial Accounting I learning Outcomes. This study uses quantitative approach. The sampling techniques using purposive sampling so that 112 students were obtained as respondents. Data collection techniques through questionnaires and documentation. Data were analyzed using classical assumption test, regression analysis, path analysis and sobel test . The findings in this study show that (1) family environment have significant direct impact on intermediate Financial Accounting learning Outcomes. (2) Independent learning have significant direct impact on intermediate Financial Accounting learning Outcomes. (3) learning motivation have significant direct impact on intermediate Financial Accounting learning Outcomes. (4) family environment have significant direct impact on learning motivation. (5) Independent learning have significant direct impact on learning motivation. (6) Learning motivation cannot mediate family environment on intermediate Financial Accounting learning Outcomes. (7) Learning motivation mediate independent learning on intermediate Financial Accounting learning Outcomes.","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":"121785345","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.p291-303
I'in Mutmainah, S. Susanti
Education in Indonesia is a benchmark for the development and the nation’s progress. However, the educational activities have been hampered since the Covid-19 pandemic, which requires the learning process to be distance learning or online. This can affect the student learning outcomes.The purpose of this study is to determine the effect of online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment on the learning outcomes of government institutions/agencies accounting practicums. This type of research includes quantitative research which is analyzed using statistics and interpreted. Sampling using the Simple Random Sampling technique and calculated using the Slovin formula, that is 60 students in class XI AKL SMKN 10 Surabaya. The data collection instrument was a closed questionnaire which was then processed through the help of the SPSS V25 application through multiple linear regression tests. The results of this study are partially online learning has no effect on learning outcomes while the use of CTL-based interactive teaching materials and the intensity of assignment has a positive and significant effect on learning outcomes of government institutions/agencies accounting practicums. Meanwhile, simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have a positive and significant impact on the learning outcomes of government institutions/agencies accounting practicums at SMKN 10 Surabaya. Simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have contributed 60.5% to the learning outcomes of government institutions/agencies accounting practicums.
{"title":"Pengaruh Pembelajaran Online, Penggunaan Bahan Ajar Interaktif Berbasis CTL, dan Intensitas Pemberian Tugas Terhadap Hasil Belajar PALIP SMKN 10 Surabaya","authors":"I'in Mutmainah, S. Susanti","doi":"10.26740/jpak.v10n3.p291-303","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p291-303","url":null,"abstract":"Education in Indonesia is a benchmark for the development and the nation’s progress. However, the educational activities have been hampered since the Covid-19 pandemic, which requires the learning process to be distance learning or online. This can affect the student learning outcomes.The purpose of this study is to determine the effect of online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment on the learning outcomes of government institutions/agencies accounting practicums. This type of research includes quantitative research which is analyzed using statistics and interpreted. Sampling using the Simple Random Sampling technique and calculated using the Slovin formula, that is 60 students in class XI AKL SMKN 10 Surabaya. The data collection instrument was a closed questionnaire which was then processed through the help of the SPSS V25 application through multiple linear regression tests. The results of this study are partially online learning has no effect on learning outcomes while the use of CTL-based interactive teaching materials and the intensity of assignment has a positive and significant effect on learning outcomes of government institutions/agencies accounting practicums. Meanwhile, simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have a positive and significant impact on the learning outcomes of government institutions/agencies accounting practicums at SMKN 10 Surabaya. Simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have contributed 60.5% to the learning outcomes of government institutions/agencies accounting practicums.","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":"130390732","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.p282-290
S. Sulistyowati, Putri Nur Anggraini
The purpose of this study was to measure and determine the effect of parenting and independence on interest in studying accounting and institutional finance during the COVID-19 pandemic. Quantitative research design with multiple linear regression tests The population of this research is students of accounting and institutional finance expertise at Bisri Syansuri Jombang Vocational School in the academic year 2021–2022, with a sample of 41 students. Saturated sampling is a method used to obtain data. Primary data in the form of interviews and questionnaires given to respondents and secondary data in the form of parental consent documented in the face-to-face learning process, including improving student learning outcomes. Validity and reliability are used to test the prerequisites. Descriptive statistical analysis and classical hypothesis testing were used in the data analysis, which included normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, and multiple linear regression analyses, which included partial tests, simultaneous tests, and coefficient of determination tests. Based on the findings, 1) parental care has a major effect on interest in learning. 2) Independence has a big effect on an interest in learning. 3) Parenting and parental independence have a significant impact on children's interest in learning.
{"title":"Pengaruh Pengasuhan Orang tua dan Kemandirian Terhadap Minat Belajar Siswa Akuntansi dan Keuangan Lembaga di Masa Pandemi COVID-19","authors":"S. Sulistyowati, Putri Nur Anggraini","doi":"10.26740/jpak.v10n3.p282-290","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p282-290","url":null,"abstract":"The purpose of this study was to measure and determine the effect of parenting and independence on interest in studying accounting and institutional finance during the COVID-19 pandemic. Quantitative research design with multiple linear regression tests The population of this research is students of accounting and institutional finance expertise at Bisri Syansuri Jombang Vocational School in the academic year 2021–2022, with a sample of 41 students. Saturated sampling is a method used to obtain data. Primary data in the form of interviews and questionnaires given to respondents and secondary data in the form of parental consent documented in the face-to-face learning process, including improving student learning outcomes. Validity and reliability are used to test the prerequisites. Descriptive statistical analysis and classical hypothesis testing were used in the data analysis, which included normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, and multiple linear regression analyses, which included partial tests, simultaneous tests, and coefficient of determination tests. Based on the findings, 1) parental care has a major effect on interest in learning. 2) Independence has a big effect on an interest in learning. 3) Parenting and parental independence have a significant impact on children's interest in learning. ","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":"121208042","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.p217-231
Ericka Berliani Putri, Eko Wahjudi
Savings can be said to be a savior when economic conditions are not good. In order to have sufficient savings, it is necessary to have good saving behavior. This study was conducted with the intention of knowing the effect of financial literacy, financial inclusion, peers, and self-control simultaneously and partially on the saving behavior of 2018 Accounting Education undergraduate students at the State University of Surabaya. This type of research is quantitative with data collection techniques using questionnaires. The data analysis technique used multiple linear regression. The results of this study are: (1) financial literacy, peers, and self-control each do not have an impact on student saving behavior, (2) financial inclusion partially has a positive impact on student saving behavior, and (3) financial literacy, financial inclusion, peers, and self-control together have an impact of 58.2% on student saving behavior.
{"title":"Pengaruh Literasi Finansial, Inklusi Keuangan, Teman Sebaya, dan Kontrol Diri terhadap Perilaku Menabung Mahasiswa","authors":"Ericka Berliani Putri, Eko Wahjudi","doi":"10.26740/jpak.v10n3.p217-231","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p217-231","url":null,"abstract":"Savings can be said to be a savior when economic conditions are not good. In order to have sufficient savings, it is necessary to have good saving behavior. This study was conducted with the intention of knowing the effect of financial literacy, financial inclusion, peers, and self-control simultaneously and partially on the saving behavior of 2018 Accounting Education undergraduate students at the State University of Surabaya. This type of research is quantitative with data collection techniques using questionnaires. The data analysis technique used multiple linear regression. The results of this study are: (1) financial literacy, peers, and self-control each do not have an impact on student saving behavior, (2) financial inclusion partially has a positive impact on student saving behavior, and (3) financial literacy, financial inclusion, peers, and self-control together have an impact of 58.2% on student saving behavior.","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":"114020350","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.p323-331
Galang Nusantara Achmad, Brilian Noer A'la, Della Sagita Mala
Regional tax is one of the important instruments in supporting the receipt of Regional Original Income (PAD). Therefore, every local government is required to provide efforts to optimize the collection of local taxes to the taxpayer concerned. The restaurant tax is one type of local tax that has great potential in contributing to local tax revenues. This study aims to understand and analyze the level of effectiveness and the level of contribution of restaurant tax revenues to Bandung City Original Revenue for the 2017-2021 period. This research method uses quantitative descriptive analysis techniques, so that it can be seen the level of effectiveness and the level of contribution to restaurant tax revenues in the city of Bandung. While the data obtained in the study sourced from secondary data. Based on the results and discussion, it can be concluded that the effectiveness of Bandung City restaurant tax revenue has been very effective since the last five years. This is evidenced by all levels of effectiveness showing results above 100% during the 2017-2021 period. This achievement is inseparable from the strategic potential of the Bandung City area, as well as the strategic efforts of the local government in exploring the potential and improving tax payment administration services. Meanwhile, the contribution of restaurant tax revenue to Bandung City's PAD in the last five years tends to be less contributing to PAD revenue. This is indicated by the percentage value of the contribution rate of less than 15% in each of the 2017-2021 years.
{"title":"Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021","authors":"Galang Nusantara Achmad, Brilian Noer A'la, Della Sagita Mala","doi":"10.26740/jpak.v10n3.p323-331","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p323-331","url":null,"abstract":"Regional tax is one of the important instruments in supporting the receipt of Regional Original Income (PAD). Therefore, every local government is required to provide efforts to optimize the collection of local taxes to the taxpayer concerned. The restaurant tax is one type of local tax that has great potential in contributing to local tax revenues. This study aims to understand and analyze the level of effectiveness and the level of contribution of restaurant tax revenues to Bandung City Original Revenue for the 2017-2021 period. This research method uses quantitative descriptive analysis techniques, so that it can be seen the level of effectiveness and the level of contribution to restaurant tax revenues in the city of Bandung. While the data obtained in the study sourced from secondary data. Based on the results and discussion, it can be concluded that the effectiveness of Bandung City restaurant tax revenue has been very effective since the last five years. This is evidenced by all levels of effectiveness showing results above 100% during the 2017-2021 period. This achievement is inseparable from the strategic potential of the Bandung City area, as well as the strategic efforts of the local government in exploring the potential and improving tax payment administration services. Meanwhile, the contribution of restaurant tax revenue to Bandung City's PAD in the last five years tends to be less contributing to PAD revenue. This is indicated by the percentage value of the contribution rate of less than 15% in each of the 2017-2021 years.","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":"121298648","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.p332-337
Fanny Putri Ayu Hariati, Rochmawati Rochmawati
This research was carried out with the aim of knowing the influence on Profit Sharing, Disposable income, and Promotion with Saving Interests in Students of the Accounting Education Department at Islamic Banks. This study uses quantitative research methods and the data in this study were collected through questionnaires. A total of 61 students in the 2018 Accounting Education Study Program, State University of Surabaya were used as the population and sample in this study. Saturated Sampling technique was used in this study. One of the non-parametric analytical tests of Kendall's Tau-b was used to analyze this research through the SPSS version 25 computer program. According to the analytical test that has been carried out, it can be stated that: (1) Profit Sharing has a significant effect on the Interest in Savings variable with a value of 0.048. (2) Disposable Income has a significant effect on Saving Interest with a value of 0.000. (3) Promotion has a significant effect on Saving Interest with a value of 0.000. So it can be conluded that the variable of Profit Sharing, Disposable Income, and Promotion affect the Student Saving Interest variable.
{"title":"Pengaruh Bagi Hasil, Disposable income, dan Promosi Terhadap Minat Menabung Mahasiswa di Bank Syari’ah","authors":"Fanny Putri Ayu Hariati, Rochmawati Rochmawati","doi":"10.26740/jpak.v10n3.p332-337","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p332-337","url":null,"abstract":"This research was carried out with the aim of knowing the influence on Profit Sharing, Disposable income, and Promotion with Saving Interests in Students of the Accounting Education Department at Islamic Banks. This study uses quantitative research methods and the data in this study were collected through questionnaires. A total of 61 students in the 2018 Accounting Education Study Program, State University of Surabaya were used as the population and sample in this study. Saturated Sampling technique was used in this study. One of the non-parametric analytical tests of Kendall's Tau-b was used to analyze this research through the SPSS version 25 computer program. According to the analytical test that has been carried out, it can be stated that: (1) Profit Sharing has a significant effect on the Interest in Savings variable with a value of 0.048. (2) Disposable Income has a significant effect on Saving Interest with a value of 0.000. (3) Promotion has a significant effect on Saving Interest with a value of 0.000. So it can be conluded that the variable of Profit Sharing, Disposable Income, and Promotion affect the Student Saving Interest variable.","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":"122606407","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.p205-216
Savira Sarah Tifani, Eko Wahjudi
A good education is a bridge to make a nation great and advanced. In other words, the teacher has a big role in it all. Teachers have a big role in realizing the success of education. This relates to education students who have been prepared to become teachers in the future. However, not all students set future goals to become teachers. Several causes can influence interest in becoming a teacher, including student perceptions of the teaching profession, student self-efficacy, family environment, and peers. This study aims to determine the effect of perceptions of the teaching profession, self-efficacy, family environment, and peers on students' interest in becoming teachers. This research belongs to the category of quantitative research. The research population used was students of the 2018 Accounting Education Study Program, Surabaya State University as many as 60 students with a sampling technique, namely saturated sampling. The method of data collection is done through a questionnaire. Based on the test results, it is known that 1) The perception of the teaching profession has no significant effect on student interest in becoming a teacher, 2) Self-efficacy has no significant effect on student interest in becoming a teacher, 3) Family environment has a significant effect on student interest in becoming a teacher, 4) Peers have a significant effect on students' interest in becoming teachers, and 5) Perceptions of the teaching profession, self-efficacy, family environment, and peers simultaneously have a significant effect on students' interest in becoming teachers.
{"title":"Pengaruh Persepsi Profesi Guru, Efikasi Diri, Lingkungan Keluarga, Dan Teman Sebaya Terhadap Minat Menjadi Guru Mahasiswa Prodi Pendidikan Akuntansi UNESA","authors":"Savira Sarah Tifani, Eko Wahjudi","doi":"10.26740/jpak.v10n3.p205-216","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p205-216","url":null,"abstract":"A good education is a bridge to make a nation great and advanced. In other words, the teacher has a big role in it all. Teachers have a big role in realizing the success of education. This relates to education students who have been prepared to become teachers in the future. However, not all students set future goals to become teachers. Several causes can influence interest in becoming a teacher, including student perceptions of the teaching profession, student self-efficacy, family environment, and peers. This study aims to determine the effect of perceptions of the teaching profession, self-efficacy, family environment, and peers on students' interest in becoming teachers. This research belongs to the category of quantitative research. The research population used was students of the 2018 Accounting Education Study Program, Surabaya State University as many as 60 students with a sampling technique, namely saturated sampling. The method of data collection is done through a questionnaire. Based on the test results, it is known that 1) The perception of the teaching profession has no significant effect on student interest in becoming a teacher, 2) Self-efficacy has no significant effect on student interest in becoming a teacher, 3) Family environment has a significant effect on student interest in becoming a teacher, 4) Peers have a significant effect on students' interest in becoming teachers, and 5) Perceptions of the teaching profession, self-efficacy, family environment, and peers simultaneously have a significant effect on students' interest in becoming teachers.","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":"122981655","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.p242-256
Damayanti Indraswari, Joni Susilowibowo
This development research aims to develop flipbook-based practice set teaching materials for trading company accounting, assess feasibility, and analyze student responses to develop flipbook-based practice set teaching materials for trading company accounting. The ADDIE model is used in this R&D research with the stages of analysis, design, development, implementation, and evaluation. Twenty students from class XI AKL SMK Negeri 1 Surabaya participated in the research. The expert validity results obtained a recapitulation of the average feasibility 0f 90,93% with a very feasible interpretation. Material experts scored 84,68% with very decent interpretation, language experts scored 88,10% with very decent interpretation, and graphic experts scored 100% with very decent interpretation. The student’s reaction to the product demonstrates that the criteria are well understood with a percentage of 96,15%. The obtained conclusions refer to the study’s findings that this teaching material is very suitable for use as a learning resource for students. Suggestions for further research are expected to be able to validate the evaluation of the questions so that the presentation of the questions is of higher quality and conduct trials not only in one school.
本开发研究旨在开发基于flipbook的贸易公司会计实践集教材，评估可行性，并分析学生对开发基于flipbook的贸易公司会计实践集教材的反应。本研究采用ADDIE模型，分为分析、设计、开发、实施、评估四个阶段。来自泗水AKL SMK Negeri 1班的20名学生参与了这项研究。专家效度结果显示，该方法的平均效度为90.93%，解释非常可行。材料专家得到84分，68%的人翻译非常好，语言专家得到88分，10%的人翻译非常好，图形专家得到100%的翻译非常好。学生对产品的反应表明，他们很好地理解了标准，比例为96,15%。所得结论是指本研究发现该教材非常适合作为学生的学习资源。对进一步研究的建议有望能够验证问题的评估，从而提高问题的呈现质量，并不仅在一所学校进行试验。
{"title":"Pengembangan Bahan Ajar Practice Set Akuntansi Perusahaan Dagang Berbasis Flipbook untuk Kelas XI Akuntansi","authors":"Damayanti Indraswari, Joni Susilowibowo","doi":"10.26740/jpak.v10n3.p242-256","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p242-256","url":null,"abstract":"This development research aims to develop flipbook-based practice set teaching materials for trading company accounting, assess feasibility, and analyze student responses to develop flipbook-based practice set teaching materials for trading company accounting. The ADDIE model is used in this R&D research with the stages of analysis, design, development, implementation, and evaluation. Twenty students from class XI AKL SMK Negeri 1 Surabaya participated in the research. The expert validity results obtained a recapitulation of the average feasibility 0f 90,93% with a very feasible interpretation. Material experts scored 84,68% with very decent interpretation, language experts scored 88,10% with very decent interpretation, and graphic experts scored 100% with very decent interpretation. The student’s reaction to the product demonstrates that the criteria are well understood with a percentage of 96,15%. The obtained conclusions refer to the study’s findings that this teaching material is very suitable for use as a learning resource for students. Suggestions for further research are expected to be able to validate the evaluation of the questions so that the presentation of the questions is of higher quality and conduct trials not only in one school.","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":"132060084","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.p267-281
Satya Nesia, Irin Widayati
The development of investment in Indonesia has increased during the post-Covid 19 economic recovery period. The public is realizing the importance of investing and the benefits, including students are also aware of this. The factors that encourage students to invest are investment knowledge, financial behavior, and investment motivation. This study aim's to investigate the effect of investment motivation as a moderator of the influence of investment knowledge and finance behavior. The population used is 2015-2019 accounting education students who are still students with a total of 145 students. The sample used in the study was determined by the solving formula. While the sampling technique used is proportionate stratified random sampling. Data collection was carried out online in the form of a questionnaire in the form of a Google form. Then the data were analyzed using descriptive statistical methods then hypothesis testing was carried out using multiple linear regression analysis and moderation regression analyst the application used was SPSS version 26. Obtained from the results of the analysis of investment knowledge and financial behavior were able to produce a positive and significant influence on investment interest. Then investment motivation can moderate the effect of investment knowledge on investment interest.
{"title":"Efek Motivasi Investasi Sebagai Moderator Pengaruh Pengetahuan Investasi Dan Perilaku Keuangan Terhadap Minat Investasi","authors":"Satya Nesia, Irin Widayati","doi":"10.26740/jpak.v10n3.p267-281","DOIUrl":"https://doi.org/10.26740/jpak.v10n3.p267-281","url":null,"abstract":"The development of investment in Indonesia has increased during the post-Covid 19 economic recovery period. The public is realizing the importance of investing and the benefits, including students are also aware of this. The factors that encourage students to invest are investment knowledge, financial behavior, and investment motivation. This study aim's to investigate the effect of investment motivation as a moderator of the influence of investment knowledge and finance behavior. The population used is 2015-2019 accounting education students who are still students with a total of 145 students. The sample used in the study was determined by the solving formula. While the sampling technique used is proportionate stratified random sampling. Data collection was carried out online in the form of a questionnaire in the form of a Google form. Then the data were analyzed using descriptive statistical methods then hypothesis testing was carried out using multiple linear regression analysis and moderation regression analyst the application used was SPSS version 26. Obtained from the results of the analysis of investment knowledge and financial behavior were able to produce a positive and significant influence on investment interest. Then investment motivation can moderate the effect of investment knowledge on investment interest.","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":"123448190","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}
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