Pub Date : 2022-06-09DOI: 10.26740/jpak.v10n2.p106-116
Dwi Nur fitriya Agustin, L. Hakim
The progressive development of sharia banking in Indonesia is quite significant, so many use sharia-based products, one of which is sharia investment. Apart from Islamic law, several factors influence students to invest in sharia: knowledge, perceptions of sharia banking products, and financial literacy. This study was conducted to determine the effect of knowledge, perceptions of sharia bank products, and financial literacy with religiosity as a moderating variable on sharia investment interest. This research utilizes quantitative research methods with purposive sampling as a sampling technique with 100 students as respondents. Google form is used as a research instrument to obtain the accuracy of the results. Then the data were analyzed using Structural Equation Modeling. From the results of this research analysis, knowledge can influence interest in sharia's investment. However, it is less significant on the variable interest in sharia investment. At the same time, the perceptions of Sharia bank products and financial literacy have a positive and significant effect on interest in Sharia investment. Then religiosity can moderate knowledge, perceptions of sharia bank products, and financial literacy on sharia investment interest.
{"title":"Peran Religiusitas Sebagai Variabel Moderating Pengetahuan, Persepsi Produk Bank Syariah dan Literasi Keuangan Tehadap Minat Investasi Syariah","authors":"Dwi Nur fitriya Agustin, L. Hakim","doi":"10.26740/jpak.v10n2.p106-116","DOIUrl":"https://doi.org/10.26740/jpak.v10n2.p106-116","url":null,"abstract":"The progressive development of sharia banking in Indonesia is quite significant, so many use sharia-based products, one of which is sharia investment. Apart from Islamic law, several factors influence students to invest in sharia: knowledge, perceptions of sharia banking products, and financial literacy. This study was conducted to determine the effect of knowledge, perceptions of sharia bank products, and financial literacy with religiosity as a moderating variable on sharia investment interest. This research utilizes quantitative research methods with purposive sampling as a sampling technique with 100 students as respondents. Google form is used as a research instrument to obtain the accuracy of the results. Then the data were analyzed using Structural Equation Modeling. From the results of this research analysis, knowledge can influence interest in sharia's investment. However, it is less significant on the variable interest in sharia investment. At the same time, the perceptions of Sharia bank products and financial literacy have a positive and significant effect on interest in Sharia investment. Then religiosity can moderate knowledge, perceptions of sharia bank products, and financial literacy on sharia investment interest.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132598745","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 : 2022-04-30DOI: 10.26740/jpak.v10n1.p60-68
Aprilia Yulihanita, Ananda Gilang Ismoyo, Eka Permata Sari
This study aims to generate and analyze the feasibility of a learning innovation design in the Entrepreneur Project-based Accounting Practicum for Trading Service Companies for students of the Accounting Education Study Program, State University of Surabaya. This research is included in the type of research and development or called Research and Development (R&D) model IDI (Instructional Development Institute) which was adapted from the University Consortium Instructional Development and Technology (UCIDT). The data analysis used is a descriptive statistical approach. The IDI development model that the researcher uses applies three major stages, namely defining, developing, and evaluating. The instrument used is an expert validation sheet. The results of this study are the design of learning innovations for accounting practicum courses for trading companies based on entrepreneur projects in one semester which have been validated with the results getting a good rating of 57.1% and a very good rating of 42.9%. This means that it can be concluded that the innovation of accounting practicum learning for trading service companies based on the entrepreneur project can be declared feasible to be continued at the implementation stage.
{"title":"Inovasi Pembelajaran Praktikum Akuntansi Perusahaan Jasa Dagang Berbasis Entrepreneur Project untuk Menyongsong Kampus Merdeka","authors":"Aprilia Yulihanita, Ananda Gilang Ismoyo, Eka Permata Sari","doi":"10.26740/jpak.v10n1.p60-68","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p60-68","url":null,"abstract":"This study aims to generate and analyze the feasibility of a learning innovation design in the Entrepreneur Project-based Accounting Practicum for Trading Service Companies for students of the Accounting Education Study Program, State University of Surabaya. This research is included in the type of research and development or called Research and Development (R&D) model IDI (Instructional Development Institute) which was adapted from the University Consortium Instructional Development and Technology (UCIDT). The data analysis used is a descriptive statistical approach. The IDI development model that the researcher uses applies three major stages, namely defining, developing, and evaluating. The instrument used is an expert validation sheet. The results of this study are the design of learning innovations for accounting practicum courses for trading companies based on entrepreneur projects in one semester which have been validated with the results getting a good rating of 57.1% and a very good rating of 42.9%. This means that it can be concluded that the innovation of accounting practicum learning for trading service companies based on the entrepreneur project can be declared feasible to be continued at the implementation stage.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113977004","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 : 2022-04-30DOI: 10.26740/jpak.v10n1.p69-79
A. Novitasari, Vivi Pratiwi
This study aims to analyze the effects of PowToon learning media, discipline and learning environment partially or simultaneously with learning learning results. This study uses a quantitative approach with 61 population students. The specified sample method is saturated sampling. Data was collected by a questionnaire. Data analysis with multiple linear regressions. The results of the survey conclude that: (1) The important effect of Powtoon learning media on financial accounting learning outcomes is the result of t count = 3.184> ttable = 2.002. (2) In the result of t count = 2,650> t table = 2,002, the learning outcome of financial accounting has an important influence of learning discipline. (3) In the result of t count = 3.136> t table = 2.002, the learning outcome of financial accounting has a great influence on the learning environment. (4) Powtoon learning media, learning discipline, and learning environment have a great influence on the learning outcomes of financial accounting, as well as the results of Fcount> Ftable, ie 4.908> 2.76.
{"title":"Pengaruh Media Pembelajaran Powtoon, Disiplin Belajar dan Lingkungan Belajar Terhadap Hasil Belajar Akuntansi Keuangan Dimasa Pandemi Covid-19","authors":"A. Novitasari, Vivi Pratiwi","doi":"10.26740/jpak.v10n1.p69-79","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p69-79","url":null,"abstract":"This study aims to analyze the effects of PowToon learning media, discipline and learning environment partially or simultaneously with learning learning results. This study uses a quantitative approach with 61 population students. The specified sample method is saturated sampling. Data was collected by a questionnaire. Data analysis with multiple linear regressions. The results of the survey conclude that: (1) The important effect of Powtoon learning media on financial accounting learning outcomes is the result of t count = 3.184> ttable = 2.002. (2) In the result of t count = 2,650> t table = 2,002, the learning outcome of financial accounting has an important influence of learning discipline. (3) In the result of t count = 3.136> t table = 2.002, the learning outcome of financial accounting has a great influence on the learning environment. (4) Powtoon learning media, learning discipline, and learning environment have a great influence on the learning outcomes of financial accounting, as well as the results of Fcount> Ftable, ie 4.908> 2.76.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117337770","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 : 2022-04-30DOI: 10.26740/jpak.v10n1.p80-93
M. Mahmudah, M. D. Bahtiar
21st century learning has learning demands that lead to HOTS, character education, literacy skills, and 4C (Critical, Creative, Communicative and Collaborative) that can be achieved through the development of HOTS-based E-LKPD combined with indicators of critical thinking skills. Based on the pre-introduction conducted by researchers, it was found that the competency test questions and description questions that have been used in learning are still narrative and prioritize cognitive aspects so that they are not yet relevant to the characteristics of HOTS. This research goal is to develop E-LKPD teaching materials primarily based on higher order thinking skills in financial accounting topics and improve students' critical thinking skills. The research subject consisted of 20 students of class XI Accounting at SMKN 6 Surabaya. The research development Model is 4D (define, design, development, disseminate) without disseminate stage. The research instruments are observation sheet, interview sheet, review sheet, validation sheet, evaluation sheet, and student response questionnaire sheet. The results of Development Research obtained the average results of expert validation of HOTS-based e-LKPD of 87.3% showed that the interpretation is very feasible to use. N-Gain score test obtained an average score of 0.62 with moderate criteria on the results of the critical thinking skills test. Learners ' response to E-LKPD based on HOTS get results of 96.6% with very good criteria. So that the use of HOTS-based E-LKPD in learning has been declared valid and very feasible because it can improve critical thinking skills.
{"title":"Pengembangan E-LKPD Berbasis Higher Order Thinking Skills Pada Mata Pelajaran Akuntansi Keuangan Sebagai Upaya Meningkatkan Berpikir Kritis Peserta Didik","authors":"M. Mahmudah, M. D. Bahtiar","doi":"10.26740/jpak.v10n1.p80-93","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p80-93","url":null,"abstract":"21st century learning has learning demands that lead to HOTS, character education, literacy skills, and 4C (Critical, Creative, Communicative and Collaborative) that can be achieved through the development of HOTS-based E-LKPD combined with indicators of critical thinking skills. Based on the pre-introduction conducted by researchers, it was found that the competency test questions and description questions that have been used in learning are still narrative and prioritize cognitive aspects so that they are not yet relevant to the characteristics of HOTS. This research goal is to develop E-LKPD teaching materials primarily based on higher order thinking skills in financial accounting topics and improve students' critical thinking skills. The research subject consisted of 20 students of class XI Accounting at SMKN 6 Surabaya. The research development Model is 4D (define, design, development, disseminate) without disseminate stage. The research instruments are observation sheet, interview sheet, review sheet, validation sheet, evaluation sheet, and student response questionnaire sheet. The results of Development Research obtained the average results of expert validation of HOTS-based e-LKPD of 87.3% showed that the interpretation is very feasible to use. N-Gain score test obtained an average score of 0.62 with moderate criteria on the results of the critical thinking skills test. Learners ' response to E-LKPD based on HOTS get results of 96.6% with very good criteria. So that the use of HOTS-based E-LKPD in learning has been declared valid and very feasible because it can improve critical thinking skills.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124567380","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 : 2022-04-29DOI: 10.26740/jpak.v10n1.p50-59
Latifa Novina Herawati, Vinny Stephanie Hidayat
This research aims to examine the impact of implementing e-samsat and tax sanctions on motor vehicle taxpayer compliance. This type of research is explanatory research with a quantitative approach. The population is taxpayers registered at the Cimahi Samsat Office. This study utilizes purposive sampling in sampling with the provisions of motor vehicle tax subjects registered at the Cimahi Samsat Office to obtain a sample of 40 respondents. The data collection technique for this study was in the form of a questionnaire/questionnaire which was distributed to several compulsory PKB at the Cimahi Samsat Office. The analysis prerequisite test utilizes heteroscedasticity testing, multicollinearity testing, normality testing, reliability testing, and validity testing using the help of SPSS 26, then multiple linear regression analysis and partial test (t test) with the help of SPSS 26. The results of the t-test indicate that the application of e-samsat partially has an impact on taxpayer compliance, while tax sanctions partially have no impact on taxpayer compliance. It is concluded that the variable of the implementation of e-samsat partially has an impact on taxpayer compliance, and the variable of tax sanctions partially has no impact on taxpayer compliance. The limitation of this research is that the sample used is only 40 respondents and the scope of the research is limited to only 1 Tax Office.
{"title":"Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi)","authors":"Latifa Novina Herawati, Vinny Stephanie Hidayat","doi":"10.26740/jpak.v10n1.p50-59","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p50-59","url":null,"abstract":"This research aims to examine the impact of implementing e-samsat and tax sanctions on motor vehicle taxpayer compliance. This type of research is explanatory research with a quantitative approach. The population is taxpayers registered at the Cimahi Samsat Office. This study utilizes purposive sampling in sampling with the provisions of motor vehicle tax subjects registered at the Cimahi Samsat Office to obtain a sample of 40 respondents. The data collection technique for this study was in the form of a questionnaire/questionnaire which was distributed to several compulsory PKB at the Cimahi Samsat Office. The analysis prerequisite test utilizes heteroscedasticity testing, multicollinearity testing, normality testing, reliability testing, and validity testing using the help of SPSS 26, then multiple linear regression analysis and partial test (t test) with the help of SPSS 26. The results of the t-test indicate that the application of e-samsat partially has an impact on taxpayer compliance, while tax sanctions partially have no impact on taxpayer compliance. It is concluded that the variable of the implementation of e-samsat partially has an impact on taxpayer compliance, and the variable of tax sanctions partially has no impact on taxpayer compliance. The limitation of this research is that the sample used is only 40 respondents and the scope of the research is limited to only 1 Tax Office.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128056116","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 : 2022-04-23DOI: 10.26740/jpak.v10n1.p44-49
Illa Susilawati, Memen Kustiawan, I. F. A. Prawira
The study aims to explain the condition of a corporation if it performs tax evasion as to whether the company remains in good condition or bad condition. This study uses the Systematic Literature Review (SLR) method by reviewing several journals with national or international standards that have been published within a period of 10 years starting from 2013 to 2021. The results of this study suggest that tax avoidance and tax risks have no effect on company bankruptcy. This is because internal and external control of the company effectively encourages the management to make good tax plans and adherence to tax evasion, so that the policies that have been established do not adversely affect the company in the future. It is hoped that the study will further explore the relationship between tax avoidance and the deep risk of bankruptcy, by viewing more tax accounting strategies that facilitate it and make reference to future research.
该研究的目的是解释企业在进行逃税行为时的状况，即企业的状况是好还是坏。本研究采用系统文献综述(Systematic Literature Review, SLR)的方法，对2013年至2021年10年间出版的几本具有国家或国际标准的期刊进行了综述。本研究结果表明，避税和税收风险对公司破产没有影响。这是因为公司的内部和外部控制有效地鼓励管理层制定良好的税收计划和坚持逃税，从而使已经制定的政策不会对公司未来产生不利影响。希望本研究能进一步探讨避税与破产深度风险之间的关系，观察更多有利于避税的税务会计策略，并为未来的研究提供参考。
{"title":"Risiko Pajak dan Penghindaran Pajak Berdampak Pada Kebangkrutan Perusahaan : Tinjauan Sistematis","authors":"Illa Susilawati, Memen Kustiawan, I. F. A. Prawira","doi":"10.26740/jpak.v10n1.p44-49","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p44-49","url":null,"abstract":"The study aims to explain the condition of a corporation if it performs tax evasion as to whether the company remains in good condition or bad condition. This study uses the Systematic Literature Review (SLR) method by reviewing several journals with national or international standards that have been published within a period of 10 years starting from 2013 to 2021. The results of this study suggest that tax avoidance and tax risks have no effect on company bankruptcy. This is because internal and external control of the company effectively encourages the management to make good tax plans and adherence to tax evasion, so that the policies that have been established do not adversely affect the company in the future. It is hoped that the study will further explore the relationship between tax avoidance and the deep risk of bankruptcy, by viewing more tax accounting strategies that facilitate it and make reference to future research.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123950826","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 : 2022-04-10DOI: 10.26740/jpak.v10n1.p31-43
Niki Ayu Puspitasari, M. D. Bahtiar
Unemployment in Indonesia is dominated by SMK graduates. The low soft skills possessed by SMK students is one of the causes. The study was conducted to examine the effect of internship experience, self-efficacy and internal locus of control on job readiness in the accounting field. The study was conducted at SMK Wachid Hasyim Surabaya with the main focus of class XII AKL with a population of 71 students which was then used as a saturated sampling. Data were collected using documentation and questionnaire techniques. This research is included in quantitative research. Hypothesis testing is done by using multiple linear regression analysis technique. The results of the analysis show that partially there is a significant influence of internship experience, self-efficacy and internal locus of control on the work readiness of students in the accounting field. Simultaneously also showed a significant influence of internship experience, self-efficacy and internal locus of control on the job readiness of accounting students.
{"title":"Pengaruh Pengalaman Prakerin, Self Efficacy dan Internal Locus of Control Terhadap Kesiapan Kerja Siswa SMK di Bidang Akuntansi","authors":"Niki Ayu Puspitasari, M. D. Bahtiar","doi":"10.26740/jpak.v10n1.p31-43","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p31-43","url":null,"abstract":"Unemployment in Indonesia is dominated by SMK graduates. The low soft skills possessed by SMK students is one of the causes. The study was conducted to examine the effect of internship experience, self-efficacy and internal locus of control on job readiness in the accounting field. The study was conducted at SMK Wachid Hasyim Surabaya with the main focus of class XII AKL with a population of 71 students which was then used as a saturated sampling. Data were collected using documentation and questionnaire techniques. This research is included in quantitative research. Hypothesis testing is done by using multiple linear regression analysis technique. The results of the analysis show that partially there is a significant influence of internship experience, self-efficacy and internal locus of control on the work readiness of students in the accounting field. Simultaneously also showed a significant influence of internship experience, self-efficacy and internal locus of control on the job readiness of accounting students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131403955","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 : 2022-04-10DOI: 10.26740/jpak.v10n1.p17-30
Laili Nur Umaroh, M. D. Bahtiar
Readiness to become a teacher in the 4.0 era can grow from various factors, including Introduction to School Fields (PLP), Mastery of Information Technology, and Mastery of Materials. The purpose of this study was to determine the effect of PLP, Mastery of Information Technology, and Mastery of Accounting Materials on Students' Readiness to Become Accounting Teachers in the Era of the Industrial Revolution 4.0. This research is included in the type of quantitative research. The population of this study were students of the 2018 State University of Surabaya Accounting Education Study Program who had participated in PLP II as many as 40 students using the saturated sampling technique. Data collection techniques using a questionnaire questionnaire. The data analysis method used multiple linear regression. The results of the research that have been carried out prove that the Introduction to School Fields (PLP) has a positive and significant effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0, while Mastery of Information Technology and accounting materials has no effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0. Simultaneously the variables of PLP, Mastery of Technology, Mastery of Materials simultaneously affect Students' Readiness to Become Accounting Teachers in Era 4.0.
在4.0时代，准备成为一名教师可以从各种因素中成长，包括对学校领域的介绍(PLP)、对信息技术的掌握和对材料的掌握。本研究的目的是确定PLP、信息技术的掌握和会计资料的掌握对工业革命4.0时代学生成为会计教师的准备的影响。本研究属于定量研究的范畴。本研究的人群是2018年泗水州立大学会计教育研究项目的学生，他们使用饱和抽样技术参加了PLP II，多达40名学生。数据收集技术采用问卷调查法。数据分析方法采用多元线性回归。已经开展的研究结果证明，在工业革命4.0时代，学校领域入门(Introduction to School Fields, PLP)对学生成为会计教师的准备有显著的正向影响，而信息技术和会计材料的掌握对学生成为工业革命4.0时代的会计教师的准备没有影响。同时，PLP、技术掌握、材料掌握等变量同时影响4.0时代学生成为会计教师的准备程度。
{"title":"Pengaruh Pengenalan Lapangan Persekolahan (PLP), Penguasaan Teknologi Informasi, dan Penguasaan Materi Akuntansi Terhadap Kesiapan Mahasiswa Menjadi Guru Akuntansi Di Era Revolusi Industri 4.0","authors":"Laili Nur Umaroh, M. D. Bahtiar","doi":"10.26740/jpak.v10n1.p17-30","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p17-30","url":null,"abstract":"Readiness to become a teacher in the 4.0 era can grow from various factors, including Introduction to School Fields (PLP), Mastery of Information Technology, and Mastery of Materials. The purpose of this study was to determine the effect of PLP, Mastery of Information Technology, and Mastery of Accounting Materials on Students' Readiness to Become Accounting Teachers in the Era of the Industrial Revolution 4.0. This research is included in the type of quantitative research. The population of this study were students of the 2018 State University of Surabaya Accounting Education Study Program who had participated in PLP II as many as 40 students using the saturated sampling technique. Data collection techniques using a questionnaire questionnaire. The data analysis method used multiple linear regression. The results of the research that have been carried out prove that the Introduction to School Fields (PLP) has a positive and significant effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0, while Mastery of Information Technology and accounting materials has no effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0. Simultaneously the variables of PLP, Mastery of Technology, Mastery of Materials simultaneously affect Students' Readiness to Become Accounting Teachers in Era 4.0.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116152261","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 : 2022-03-31DOI: 10.26740/jpak.v10n1.p1-16
Alma Rosita, Han Tantri Hardini
Distance learning activities are considered less effective due to the limited ability to manage and utilize existing technology. Learning tends to use Power Point Slides which makes it difficult for students to understand the material of tangible fixed assets so that learning media for tangible fixed assets is needed that is effective and easy to understand. This study aims to produce a tangible fixed asset learning website and determine the feasibility of a tangible fixed asset material learning website and determine student responses to a tangible fixed asset material learning website. The test subjects were students of Accounting Education 2018 State University of Surabaya. The development model in this research is 4D (Define, Design, Development, Disseminate). Data collection techniques are using assessment questionnaires and questionnaires. The data analysis technique used descriptive analysis technique. The results of the research are in the form of a learning website with a development model carried out to the Development stage. The feasibility of the material learning website for fixed assets in the form of material aspects is in the very feasible category, the media aspect is in the very feasible category and the results of the student response questionnaire are in the very good category. So it can be concluded that the tangible fixed asset learning website is very suitable for use in secondary financial accounting learning 1.
由于管理和利用现有技术的能力有限，远程学习活动被认为效率较低。学习倾向于使用Power Point Slides，这使得学生很难理解有形固定资产的材料，因此需要一种有效且易于理解的有形固定资产学习媒体。本研究旨在制作有形固定资产学习网站，确定有形固定资产资料学习网站的可行性，确定学生对有形固定资产资料学习网站的反应。测试对象是泗水州立大学2018会计教育专业的学生。本研究的开发模式为4D(定义、设计、开发、传播)。数据收集技术采用评估问卷和调查问卷。数据分析技术采用描述性分析技术。研究成果以学习型网站的形式与开发模式进行到开发阶段。固定资产材料学习网站在材料形式方面的可行性处于非常可行的范畴，媒体方面的可行性处于非常可行的范畴，学生回答问卷的结果处于非常好的范畴。因此可以得出结论，有形固定资产学习网站非常适合在二级财务会计学习中使用。
{"title":"Pengembangan Website Pembelajaran Materi Aset Tetap Berwujud Dengan Memanfaatkan Google Sites","authors":"Alma Rosita, Han Tantri Hardini","doi":"10.26740/jpak.v10n1.p1-16","DOIUrl":"https://doi.org/10.26740/jpak.v10n1.p1-16","url":null,"abstract":"Distance learning activities are considered less effective due to the limited ability to manage and utilize existing technology. Learning tends to use Power Point Slides which makes it difficult for students to understand the material of tangible fixed assets so that learning media for tangible fixed assets is needed that is effective and easy to understand. This study aims to produce a tangible fixed asset learning website and determine the feasibility of a tangible fixed asset material learning website and determine student responses to a tangible fixed asset material learning website. The test subjects were students of Accounting Education 2018 State University of Surabaya. The development model in this research is 4D (Define, Design, Development, Disseminate). Data collection techniques are using assessment questionnaires and questionnaires. The data analysis technique used descriptive analysis technique. The results of the research are in the form of a learning website with a development model carried out to the Development stage. The feasibility of the material learning website for fixed assets in the form of material aspects is in the very feasible category, the media aspect is in the very feasible category and the results of the student response questionnaire are in the very good category. So it can be concluded that the tangible fixed asset learning website is very suitable for use in secondary financial accounting learning 1.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133500319","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 : 2022-03-15DOI: 10.26740/jpak.v9n3.p427-434
Sayekti Winarsih, Susanti Susanti
The 2013 curriculum is a substitute curriculum for KTSP which has three aspects of assessment which include knowledge assessment, skills assessment, and attitude assessment. This curriculum is competency and character based which integrates learning into four important things, namely strengthening character education, literacy, integration of 21st century skills, and higher order thinking skills. In an effort to increase the skills and knowledge of students, student activity sheets are one of the teaching materials suitable for use in learning. This study aims to develop and analyze the feasibility of teaching materials in the form of Student Activity Sheets for class XII SMK accounting practicum material. The development model used in this research is the 4D development model by Thiagarajan which is limited only to the develop stage. The analysis technique used to process quantitative data in the form of numbers and qualitative in the form of input is a quantitative descriptive technique. Three expert lecturers consisting of accounting education lecturers, Indonesian language lecturers, teaching technology lecturers and one SMK accounting teacher are research subjects that validate the material, language, and graphics of the developed LKPD products. The results of the expert validation showed 88.5% for the material score, language validation with a score of 87.9%, and graphic validation of 92.7% so that the average score obtained was 89.7% with a very feasible category. So that the participant activity sheet is provided with the material for the accounting practicum for government institutions / agencies developed as a support for the integration of 21st century skills in the learning process by students.
{"title":"Pengembangan Lembar Kegiatan Peserta Didik Materi Praktikum Akuntansi Lembaga/Instansi Pemerintahan Kelas XII SMK Sebagai Pendukung Integrasi Keterampilan Abad 21","authors":"Sayekti Winarsih, Susanti Susanti","doi":"10.26740/jpak.v9n3.p427-434","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p427-434","url":null,"abstract":"The 2013 curriculum is a substitute curriculum for KTSP which has three aspects of assessment which include knowledge assessment, skills assessment, and attitude assessment. This curriculum is competency and character based which integrates learning into four important things, namely strengthening character education, literacy, integration of 21st century skills, and higher order thinking skills. In an effort to increase the skills and knowledge of students, student activity sheets are one of the teaching materials suitable for use in learning. This study aims to develop and analyze the feasibility of teaching materials in the form of Student Activity Sheets for class XII SMK accounting practicum material. The development model used in this research is the 4D development model by Thiagarajan which is limited only to the develop stage. The analysis technique used to process quantitative data in the form of numbers and qualitative in the form of input is a quantitative descriptive technique. Three expert lecturers consisting of accounting education lecturers, Indonesian language lecturers, teaching technology lecturers and one SMK accounting teacher are research subjects that validate the material, language, and graphics of the developed LKPD products. The results of the expert validation showed 88.5% for the material score, language validation with a score of 87.9%, and graphic validation of 92.7% so that the average score obtained was 89.7% with a very feasible category. So that the participant activity sheet is provided with the material for the accounting practicum for government institutions / agencies developed as a support for the integration of 21st century skills in the learning process by students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132747062","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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