Pub Date : 2022-03-08DOI: 10.26740/jpak.v9n3.p417-426
Peny Peny, Meiliana Meiliana
The study was conducted to determine the effect of corporate governance components on financial performance mediated by risk management. In 2016-2020, non-financial sector companies on the IDX became the object of research. This research is quantitative by taking the data through financial reports. The technique applied to the research data testing is multiple linear analysis and path analysis. The results show that corporate governance practices such as auditor reputation, size of the board of commissioners, audit committee, board meetings, and financial reporting risk have a significant effect on financial performance where risk management acts as a mediation. Risk management is proven to have an effective influence in the company so that the management of corporate governance is better, and financial performance can be managed optimally. Risk management also helps to supervise and minimize any possible activities that will have an impact on causing risks, both internal and external risks.
{"title":"Peny Pengaruh Praktik Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan Non-Keuangan Dimediasi Manajemen Risiko","authors":"Peny Peny, Meiliana Meiliana","doi":"10.26740/jpak.v9n3.p417-426","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p417-426","url":null,"abstract":"The study was conducted to determine the effect of corporate governance components on financial performance mediated by risk management. In 2016-2020, non-financial sector companies on the IDX became the object of research. This research is quantitative by taking the data through financial reports. The technique applied to the research data testing is multiple linear analysis and path analysis. The results show that corporate governance practices such as auditor reputation, size of the board of commissioners, audit committee, board meetings, and financial reporting risk have a significant effect on financial performance where risk management acts as a mediation. Risk management is proven to have an effective influence in the company so that the management of corporate governance is better, and financial performance can be managed optimally. Risk management also helps to supervise and minimize any possible activities that will have an impact on causing risks, both internal and external risks.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125497694","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 : 2022-02-21DOI: 10.26740/jpak.v9n3.p408-416
Sulthan Yusuf Abdullah, Memen Kustiawan, I. F. A. Prawira
Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.
由于转移定价影响到国家财政收入，因此在一些国家的实施过程中出现了问题。有些公司采用转让定价来避税。本研究的目的是研究转让定价是否对公司纳税有影响，研究的重点是回答“转让定价的应用是否对纳税有影响”的问题。本文将采用系统文献综述(Systematic Literature Review)的研究方法，对2016年至2021年5年内出版的几本国际和国家标准期刊进行综述，回答这个问题。本研究发现，国内外许多公司将转让定价的应用作为逃税的工具，而发达国家的公司则注重税收合规。本研究的局限性包括所需的时间审查更多的文章是非常有限的，作为来源的参考文献的数量并不多。然而，本研究有望拓展有关转让定价的信息和知识，并可作为进一步研究的参考。
{"title":"Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis","authors":"Sulthan Yusuf Abdullah, Memen Kustiawan, I. F. A. Prawira","doi":"10.26740/jpak.v9n3.p408-416","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p408-416","url":null,"abstract":"Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question \"Does the application of transfer pricing have an impact on tax payments\". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124541724","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 : 2022-02-15DOI: 10.26740/jpak.v9n3.p399-407
Lisa Apriyana, Elva Nuraina, N. Sulistyowati
The following research aims to partially and simultaneously test the level of participation, discipline, family environment, learning motivation, and learning facilities on the learning outcomes of the Accounting Practicum for Service, Trade, and Manufacturing Companies of SMK Negeri 1 Ngawi students. This type of research uses quantitative methods with data collection techniques using questionnaires and documentation. This research was carried out on class XI students of SMK Negeri 1 Ngawi with a population of 139 respondents as well as being used as samples. The results prove that partially only the level of participation, family environment, and learning motivation simultaneouslyaffect learning outcomes, while partially all variables affect learning outcomes.
本研究旨在部分及同时测试SMK Negeri 1 Ngawi学生的参与程度、学科、家庭环境、学习动机和学习设施对服务、贸易和制造公司会计实习学习成果的影响。这种类型的研究使用定量方法与数据收集技术使用问卷调查和文件。研究结果表明，只有参与程度、家庭环境和学习动机对学习效果有部分影响，而所有变量对学习效果都有部分影响。
{"title":"Determinan Hasil Belajar Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur Siswa SMK Negeri 1 Ngawi Melalui Google Classroom","authors":"Lisa Apriyana, Elva Nuraina, N. Sulistyowati","doi":"10.26740/jpak.v9n3.p399-407","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p399-407","url":null,"abstract":"The following research aims to partially and simultaneously test the level of participation, discipline, family environment, learning motivation, and learning facilities on the learning outcomes of the Accounting Practicum for Service, Trade, and Manufacturing Companies of SMK Negeri 1 Ngawi students. This type of research uses quantitative methods with data collection techniques using questionnaires and documentation. This research was carried out on class XI students of SMK Negeri 1 Ngawi with a population of 139 respondents as well as being used as samples. The results prove that partially only the level of participation, family environment, and learning motivation simultaneouslyaffect learning outcomes, while partially all variables affect learning outcomes.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126828616","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 : 2022-01-16DOI: 10.26740/jpak.v9n3.p389-398
Rafles Ginting, V. A. W. Tungga Dewi
This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out.
{"title":"Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ?","authors":"Rafles Ginting, V. A. W. Tungga Dewi","doi":"10.26740/jpak.v9n3.p389-398","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p389-398","url":null,"abstract":"This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"482 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133385086","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 : 2021-12-26DOI: 10.26740/jpak.v9n3.p380-388
Mohammad Luthfil Amin, Abdun Dhorivun, Ayu Dewi Sintawati, Arisona Ahmad, Oryza Ardhiarisca
This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.
本研究旨在探讨由压力、机会、合理化和能力构成的欺诈钻石概念对学生学术欺诈行为的影响。本研究是一种定量研究。本研究的人群是Jember State Polytechnic 2018-2020届农业综合企业管理系公共部门会计研究项目的D4名学生。本研究采用有目的的抽样，以学生积极参与公共部门会计D4学习计划，并在大学期间犯下或遇到学术欺诈的标准为样本，直到获得139名受访者的选择。本研究结果表明，压力和机会对学术欺诈行为没有显著影响。相比之下，理性化和能力对学生学术欺诈行为有着实质性的影响。
{"title":"Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember)","authors":"Mohammad Luthfil Amin, Abdun Dhorivun, Ayu Dewi Sintawati, Arisona Ahmad, Oryza Ardhiarisca","doi":"10.26740/jpak.v9n3.p380-388","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p380-388","url":null,"abstract":"This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114712126","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}
The challenge in realizing quality education requires educators to be more creative, innovative, and inspiring in designing learning activities. This is carried out as well as preparation to welcome Indonesia's golden generation in 2045. In addition, in the accounting world, the role of educator accountants is very important to form reliable millennial accountants with high competitiveness. This research is a media development research that raises the incorporation of interactive media using the word square learning model with the aim of facilitating the understanding of accounting material for students so that it can motivate students to be enthusiastic about learning and obtain maximum learning outcomes. Learning activities through interactive media are learning using technology-based tools. Meanwhile, the model in word square learning is a learning model with the same level of similarity as the crossword puzzle learning model. In word square learning, answers are available but they are disguised using the addition of letters or numbers, as well as the addition of boxes as a distraction with the aim of training students' critical and conscientious attitude. The method in this study, namely the research and development method of the ADDIE model. Based on the research results that have been obtained, it can be concluded that the learning process is more interesting if it uses a combination of technology-based interactive media with the word square model. This research reaches the design stage of the application to be developed. This research can be improved later with practical trials in the field on students in the classroom.
{"title":"WORSILEAR (Word Square Interactive Learning): Media Pembelajaran Akuntansi Berbasis Aplikasi Sebagai Upaya Peningkatan Pemahaman Akuntansi Dasar Siswa Sekolah Menengah Kejuruan","authors":"Intan Asih Moelyani, Farida Amelia, Fath Thoriqi Haqi S, Primasa Minerva Nagari","doi":"10.26740/jpak.v9n3.p312-322","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p312-322","url":null,"abstract":"The challenge in realizing quality education requires educators to be more creative, innovative, and inspiring in designing learning activities. This is carried out as well as preparation to welcome Indonesia's golden generation in 2045. In addition, in the accounting world, the role of educator accountants is very important to form reliable millennial accountants with high competitiveness. This research is a media development research that raises the incorporation of interactive media using the word square learning model with the aim of facilitating the understanding of accounting material for students so that it can motivate students to be enthusiastic about learning and obtain maximum learning outcomes. Learning activities through interactive media are learning using technology-based tools. Meanwhile, the model in word square learning is a learning model with the same level of similarity as the crossword puzzle learning model. In word square learning, answers are available but they are disguised using the addition of letters or numbers, as well as the addition of boxes as a distraction with the aim of training students' critical and conscientious attitude. The method in this study, namely the research and development method of the ADDIE model. Based on the research results that have been obtained, it can be concluded that the learning process is more interesting if it uses a combination of technology-based interactive media with the word square model. This research reaches the design stage of the application to be developed. This research can be improved later with practical trials in the field on students in the classroom.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125489807","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 : 2021-12-26DOI: 10.26740/jpak.v9n3.p323-330
Sheila Febriani Putri, Mochammad Galih S Wicaksono, N. Cahayati
Improving human resources can never be separated from the process of educational activities. The role of education is expected to produce a generation that is superior, highly insightful, and has competitiveness to face the global era. Entrepreneurship is one of the subjects that must be taken by students. In practice, students are given the opportunity to go into the field to create a business according to their field or expertise. There is an assumption that business is only used as a sideline to meet the necessities of life or just to achieve personal pleasure to buy consumer goods. To overcome the problems faced by young entrepreneurs, especially students, a comprehensive material is needed to support knowledge and ability in entrepreneurship. The purpose of this study was to identify the financial literacy materials needed in entrepreneurship courses. The research data was obtained from the results of in-depth interviews with students who have taken entrepreneurship courses and have businesses and lecturers who are lecturers in entrepreneurship courses. The results of the study stated that there needs to be a balance between material on financial literacy and the depth of material related to financial management and business financing. In further development research, further developments related to planning, implementation and evaluation of financial literacy materials in entrepreneurship courses can be carried out as well as a more in-depth analysis of material development trial activities. The development of technology-based materials is expected to be the next alternative solution for the application of financial literacy materials in this course.
{"title":"Analisis Kebutuhan Materi Literasi Keuangan Dasar untuk Meningkatkan Kompetensi Keuangan Dasar pada Wirausahawan Muda","authors":"Sheila Febriani Putri, Mochammad Galih S Wicaksono, N. Cahayati","doi":"10.26740/jpak.v9n3.p323-330","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p323-330","url":null,"abstract":"Improving human resources can never be separated from the process of educational activities. The role of education is expected to produce a generation that is superior, highly insightful, and has competitiveness to face the global era. Entrepreneurship is one of the subjects that must be taken by students. In practice, students are given the opportunity to go into the field to create a business according to their field or expertise. There is an assumption that business is only used as a sideline to meet the necessities of life or just to achieve personal pleasure to buy consumer goods. To overcome the problems faced by young entrepreneurs, especially students, a comprehensive material is needed to support knowledge and ability in entrepreneurship. The purpose of this study was to identify the financial literacy materials needed in entrepreneurship courses. The research data was obtained from the results of in-depth interviews with students who have taken entrepreneurship courses and have businesses and lecturers who are lecturers in entrepreneurship courses. The results of the study stated that there needs to be a balance between material on financial literacy and the depth of material related to financial management and business financing. In further development research, further developments related to planning, implementation and evaluation of financial literacy materials in entrepreneurship courses can be carried out as well as a more in-depth analysis of material development trial activities. The development of technology-based materials is expected to be the next alternative solution for the application of financial literacy materials in this course.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133830839","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 : 2021-12-26DOI: 10.26740/jpak.v9n3.p347-353
Rizka Imas Virgianti, Agung Listiadi
This need for teaching materials used by students to suport distance learning. This study aims to create and develop student worksheets on basic accounting subjects at Vocational High School Ketintang Surabaya ; Analyzing the feasibility of student worksheets developed based on the results of validation by some experts; and knowing students responses student to worksheets. This type of research used a 4-D development model from Thiagarajan. In making this student worksheet, only use 3 stage namly define, design, and develop. The trial was on this worksheet is 20 students of class X accounting 1 Vocational High School Ketintang Surabaya. Data collection techniques using study sheets, validation sheets,and students’ responses questionnaire.The results showed that the student worksheet are declared very feasible based on the feasibility of the content, the feasibility of presentation, the feasibility of the language and the feasibility of graphics. The results of the students' responses to the criteria are very understanding. Because this student worksheet can motivate students, it is developed according to the abilities of students, the language in this worksheet can be understood and has an attractive design.
{"title":"Pengembangan LKPD Berbasis Online Pada Mata Pelajaran Akuntansi Dasar Di SMK Ketintang Surabaya","authors":"Rizka Imas Virgianti, Agung Listiadi","doi":"10.26740/jpak.v9n3.p347-353","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p347-353","url":null,"abstract":"This need for teaching materials used by students to suport distance learning. This study aims to create and develop student worksheets on basic accounting subjects at Vocational High School Ketintang Surabaya ; Analyzing the feasibility of student worksheets developed based on the results of validation by some experts; and knowing students responses student to worksheets. This type of research used a 4-D development model from Thiagarajan. In making this student worksheet, only use 3 stage namly define, design, and develop. The trial was on this worksheet is 20 students of class X accounting 1 Vocational High School Ketintang Surabaya. Data collection techniques using study sheets, validation sheets,and students’ responses questionnaire.The results showed that the student worksheet are declared very feasible based on the feasibility of the content, the feasibility of presentation, the feasibility of the language and the feasibility of graphics. The results of the students' responses to the criteria are very understanding. Because this student worksheet can motivate students, it is developed according to the abilities of students, the language in this worksheet can be understood and has an attractive design.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124146688","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}
Covid-19 pandemic has influenced educational system in Indonesia. It changes conventional learning into online learning. Despite the internet and classroom management challenges, zoom is widely used to facilitate the learning process in the higher education. This study aims to examine the influence of using zoom for online learning on students’ motivation. The research participants were 45 students at Sanata Dharma University. Quantitative research method was employed by using online-based questionnaire with 5-point Likert scale: strongly disagree (1) to strongly agree (5). The Spearman correlation test shows that the experience of using zoom as learning medium is significantly related to students’ learning motivation.
{"title":"Hubungan Penggunaan Zoom Untuk Pembelajaran Daring Era Pandemi Covid-19 Terhadap Motivasi Belajar Mahasiswa Program Studi Pendidikan Akuntansi","authors":"Varidhatul Aylina, Fransisca Novelia Pute Nudek, Indah Verawati Matondang","doi":"10.26740/jpak.v9n3.p340-346","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p340-346","url":null,"abstract":"Covid-19 pandemic has influenced educational system in Indonesia. It changes conventional learning into online learning. Despite the internet and classroom management challenges, zoom is widely used to facilitate the learning process in the higher education. This study aims to examine the influence of using zoom for online learning on students’ motivation. The research participants were 45 students at Sanata Dharma University. Quantitative research method was employed by using online-based questionnaire with 5-point Likert scale: strongly disagree (1) to strongly agree (5). The Spearman correlation test shows that the experience of using zoom as learning medium is significantly related to students’ learning motivation.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"72 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131592764","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 : 2021-12-26DOI: 10.26740/jpak.v9n3.p331-339
Dudung Ma'ruf Nuris, Tsania Rahmawati
Attention of various countries to financial literacy is increasing in line with the more complex economic sector growth, with rapid development of financial technology and variety of new financial products and services offered. College students as the next generation are expected to have good financial literacy in order to be able to overcome the increasingly complex economic problems. This study aims to test the influence of socioeconomic factors (pocket money, parent’s latest education, and parent’s income) to financial literacy. This study used a quantitative approach with an explanatory research design and survey method. The data collecting were taken by tests and questionnaires conducted on a sample of 215 undergraduate students of Accounting Education, State University of Malang, with the sampling technique used simple random sampling. The data collected were then analyzed by multiple linear regression. The results of the data analysis show that: pocket money has a positive and significant effect on student’s financial literacy, parental education has no positive and significant effect on student’s financial literacy, and parents’ income has no positive and significant effect on student’s financial literacy. Based on the data analysis above, it can be concluded that this result are not enough to support the socioeconomic theory, that socioeconomic status can affect person’s knowledge, behavior, and attitudes, in this case student financial literacy.
{"title":"Faktor-Faktor Yang Mempengaruhi Literasi Keuangan Mahasiswa Pendidikan Akuntansi di Era Digital","authors":"Dudung Ma'ruf Nuris, Tsania Rahmawati","doi":"10.26740/jpak.v9n3.p331-339","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p331-339","url":null,"abstract":"Attention of various countries to financial literacy is increasing in line with the more complex economic sector growth, with rapid development of financial technology and variety of new financial products and services offered. College students as the next generation are expected to have good financial literacy in order to be able to overcome the increasingly complex economic problems. This study aims to test the influence of socioeconomic factors (pocket money, parent’s latest education, and parent’s income) to financial literacy. This study used a quantitative approach with an explanatory research design and survey method. The data collecting were taken by tests and questionnaires conducted on a sample of 215 undergraduate students of Accounting Education, State University of Malang, with the sampling technique used simple random sampling. The data collected were then analyzed by multiple linear regression. The results of the data analysis show that: pocket money has a positive and significant effect on student’s financial literacy, parental education has no positive and significant effect on student’s financial literacy, and parents’ income has no positive and significant effect on student’s financial literacy. Based on the data analysis above, it can be concluded that this result are not enough to support the socioeconomic theory, that socioeconomic status can affect person’s knowledge, behavior, and attitudes, in this case student financial literacy.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131180678","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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