cover
Contact Name
Moh. Danang Bahtiar
Contact Email
jpak@unesa.ac.id
Phone
+6281261243269
Journal Mail Official
jpak@unesa.ac.id
Editorial Address
Gedung G5 Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya, Kampus Ketintang Surabaya, Jalan Ketintang Surabaya 60231
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Pendidikan Akuntansi (JPAK)
ISSN : 23376457     EISSN : 27227502     DOI : -
Core Subject : Economy, Education,
Jurnal Pendidikan Akuntansi(JPAK) adalah jurnal ilmiah yang mempublikasikan hasil penelitian dan pemikiran dalam bidang pendidikan akuntansi, ilmu akuntansi, keuangan dan perbankan. Jurnal Pendidikan Akuntansi menerima manuskrip penelitian kuantitatif, penelitian kualitatif, mixed method, Penelitian Pengembangan (R&D), Penelitian Eksperimen, dan Penelitian Tindakan Kelas/Action Riset yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Topik-topik penelitian meliputi : Model Pembelajaran Akuntansi, Media Pembelajaran Akuntansi, Evaluasi Pembelajaran Akuntansi, Kurikulum Pendidikan, Akuntansi, Ilmu Akuntansi, Keuangan, Perbankan dan Lembaga Keuangan.
Articles 89 Documents
Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Sebagai Penerapan Kurikulum 2013 Pada Mata Pelajaran Praktikum Akuntansi Perusahaan Jasa Kelas XI Akuntansi Di SMK Negeri 1 Surabaya Nurwandini, Anisah; Susilowibowo, Joni
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This development research aims to analyze the process of development, feasibility, and response of product learners Student Activity Sheet Services Company Accounting Practicum in the Documentation and Recording phase. The development model used in this study is 4-D by Thiagarajan with the stages of define, design, develop, and disseminate. The research instruments used were study sheets and validation, as well as students' responses to the validation results of the material experts for the content component by 80% and the presentation component by 82.222%, linguists by 80%, graphic experts by 90.909% with the results of the feasibility component by 83.283 % of the categories are said to be "very feasible", and the response of students by 96% whose categories are said to be very understanding of the material.
Pengembangan Bahan Ajar E-book Pada Materi Siklus Akuntansi Perusahaan Jasa Sebagai Pendukung Pembelajaran Saintifik Kelas X Akuntansi Di SMK Negeri 2 Tuban Juniors, Reynaldo; Susilowibowo, Joni
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

In the 2013 revised curriculum, teaching and learning activities require student to be more active in the learning process. In addition, teacher is required to have teaching materials that linked to technological advances that refer to basic competencies and scientific approach, adjusted for the student needs. This research aims to create a product in the form of an e-book for teaching materials and analyze the feasibility of e-book teaching materials about service company accounting cycle. This research used 4D model (define, design, develop and disseminate) that developed by Thiagarajan, Semmel, and Semmel, but this research is only carried out until the develop stage. The research instrument used by researchers in this article is an open poll which consists study sheet of media expert, graphic expert and linguist as well as enclosed that also consists validation sheet of media expert, graphic expert and linguist. The analysis technique used by the researcher consists of analysis of study sheets, which will be analyzed descriptively along with validation sheet analysis that will be analyzed using Likert scale as stipulation in the research provisions. The assessment results obtained from material expert by 89.51%, it has a splendid eligibility level. 92.66% from linguist and 96.01% from graphic expert are showing also a superior eligibility level. Thus, from the three components, it was obtained average of 92.72% with the splendid eligibility level. This research concludes that e-book, that has developed with a scientific approach, that contain service company accounting cycle material, is stated very worthy to be used in teaching learning activities.
Pengaruh Pemahaman Akuntansi Dasar, Gaya Belajar, Prokrastinasi Akademik, Dan Fasilitas Laboratorium Terhadap Hasil Belajar Spreadsheet Paras Suci, Kharisma Ayu; Listiadi, Agung
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of this study was to determine and analyze the effect of understanding of basic accounting, learning styles, academic procrastination, and laboratory facilities simultaneously and partially on spreadsheet learning outcomes for class X students of Accounting Skills Competency at State Vocational high school 1 Magetan. This type of research taken by researchers is quantitative research. The sample in this study was a random sampling technique, with a total sample of 108 students. Data collection techniques used were questionnaires and documentation. The results of the study show that the understanding of basic accounting, learning styles, academic procrastination and laboratory facilities simultaneously influences the learning outcomes of X grade students in the Accounting Competency Competency of State Vocational high school 1 Magetan. This is evidenced by the Adjust R Square value of 0.886 or it can be interpreted that 88.6% of the spreadsheets learning outcomes are influenced by variables of understanding of basic accounting, learning styles, academic procrastination and laboratory facilities while the remaining 11.3% is influenced by other variables not examined in this research. T test results show (1) understanding of basic accounting has a positive and significant effect on learning outcomes in a spreadsheet of 2,061; (2) learning style has a positive and significant effect on spreadsheet learning outcomes of 2.358; (3) academic procrastination has a positive and significant effect of 4,012; (4) laboratory facilities have a positive and significant effect of 7,012.
Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Scientific Approach Pada Materi Pencatatan Transaksi Keuangan Perusahaan Manufaktur Sariningtyas, Farida; Susilowibowo, Joni
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This development research resulted in a scientific approach based LKPD on the material for recording financial transactions of manufacturing companies at SMKN 1 Jombang which aims to determine the feasibility and responses of students for the development of LKPD. The development model used by researchers is the 4-D (Four D Model) developed by Thiagarajan, including define, design, develop, and disseminate. However in the following research it is only carried out until the develop stage. The instruments used in this study were a closed questionnaire sheet and an open questionnaire sheet. The experts stated the results of the assessment that this development research which was viewed from the point of view of the feasibility of the content and presentation, the feasibility of the language, and the feasibility of the LKPD graphics obtained very good criteria. And the results of student responses to the feasibility of Student Activity Sheets based on a scientific approach in recording manufacturing company financial transactions with very understanding criteria. Thus, student activity sheets based on a scientific approach to recording material for manufacturing company financial transactions are declared very feasible as supporting teaching materials so that they can be used in learning.
Pengaruh Literasi Keuangan, Pembelajaran Manajemen Keuangan, dan Uang Saku Terhadap Perilaku Menabung Rikayanti, Vivi Rikayanti; Listiadi, Agung
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Each individual has different characteristics and tendencies of saving behavior, both from internal and external factors. This study aims to determine and analyze the effect of financial literacy, learning financial management, and pocket money, simultaneously and partially affect the saving behavior of students of Accounting Education, Faculty of Economics, State University of Surabaya. The type of research used in this research is quantitative research. Sampling using purposive sampling technique with a total of 119 students. The data collection techniques used were questionnaires and tests. While the data analysis technique used is multiple linear regression analysis with the help of the SPSS version 22.0 program. Based on the results of the data analysis, it shows that: (1) financial literacy, learning financial management, and pocket money simultaneously have a significant effect on saving behavior, (2) financial literacy has a significant effect on saving behavior, (3) financial management learning has a significant effect on behavior saving, (4) pocket money has a significant effect on saving behavior.
Pengembangan Media Pembelajaran Video Pengamatan pada Mata Pelajaran Praktikum Akuntansi Lembaga/Pemerintah Kelas XI Akuntansi di SMK Negeri Surabaya Arifiyani, Cerelia Amanda; Susanti, Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Indonesia currently adopts the 2013 revised 2018 curriculum which is expected to be able to improve education from the aspect of knowledge, aspect of skills, and aspects of attitudes and behavior. One of learning models that best fits the 2013 revised curriculum is the learning model with the scientific approach. The observing stage is the initial phase in the scientific approach so that it becomes the most important support capable of providing meaning in the learning process (meaningful learning). Observation activities in learning that are often encountered are reading and listening to modules, books, and pictures. In addition, the Institutional / Government Accounting Practicum is a new subject whose learning media is currently very limited, some of the existing media contain material with instruments that are not in accordance with basic competencies, and the sources used are not reliable. Therefore, the researcher developed a special learning media for the Institute / Government Accounting Practicum subject in accounting SMK. The development model used is ADDIE, the resulting media will be validated by 2 material expert and media expert. The results of validation from material experts get an average percentage value of 87.6% with the interpretation criteria "Very Appropriate" and media experts of 96% with the criteria "Very Appropriate". The overall results of the validation material and media experts get an average score of 91.8%, so that it can be said the media developed is very suitable for use on observing activities while teaching and learning.
Pengembangan Buku Ajar Berbasis Scientific Approach Pada Mata Pelajaran Akuntansi Keuangan Kelas XI Semester Genap SMK Negeri 1 Sooko Mojokerto Febriana, Nana; Listiadi, Agung
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of this study to produce and analyze the results of advisability and student responses to the textbook based on scientific approach on financial accountiingg subjects. This textbook was tested by material experts, linguists, and graphic, tested on 20 XI grade Financial Accounting students at Sooko Mojokerto State Vocational School. The research method used 4D development model by Thiagarajan without being spread. This study gets results from the validation of material experts by 91.70%, validation of linguists 80%, graphic validation by 86.67% and students responses by 96%. The recapitulation was successfully obtained 88.59% and it can be concluded that the textbooks developed were very feasible to use.
Pengaruh Self-efficacy Terhadap Keterlibatan Siswa Melalui Motivasi Belajar Nurrindar, Mareta; Wahjudi, Eko
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of this research is to determine the role of learning motivation as a variabele that mediates effect of self-efficacy on student involvement in students Accounting and Financial Institution departement of SMK IPIEMS Surabaya. The population in this research amounted to 81 students Accounting and Financial Institution department of SMK IPIEMS Surabaya, whose entire population was used as the sample. Data obtained from a questionnaire as a measuring tool. Data analysis technique used is a data analysis technique SEM (Structural Equation Modeling) using WarpPLS software version 7.0, with two sub-models: outer model and inner model. Conclusion from the result of this study is that there is a significant direct positive influence between self-efficacy on student involvement, indicating that there is a significant positive direct effect between learning motivation on student involvement, and shows that there is a significant positive direct effect between self-efficacy on student learning motivation Department Accounting and Financial Institution of SMK IPIEMS Surabaya, and there is a significant positive indirect effect between self-efficacy on student engagement with learning motivation mediating variable in students Accounting and Financial Institution departement of SMK IPIEMS Surabaya.
Pengaruh Kompetensi Pedagogik, Kompetensi Profesional Terhadap Kinerja Pengenalan Lapangan Persekolahan Mahasiswa Pendidikan Akuntansi Hardianti, Ervina; Listiadi, Agung
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The study was conducted with the aim of knowing whether there was an effect of pedagogic and professional competence on the performance of accounting students partially or simultaneously. This research is included in causal associative research, which means that this study looks for a causal relationship between variables. The research was conducted on accounting education students at the State University of Surabaya who had implemented PLP with a total population of 245 students. The sample used is simple random sampling, so it is found a sample of 152 students. Data collection techniques using secondary data obtained from student scores. The results of the t test: (1) pedagogical competence affects PLP performance with a significant result of 0.000 (2) professional competence affects PLP performance with a significant result of 0.001. The result of the F test is 22,309 with a significant result of 0,000, this indicates that there is a simultaneous effect of pedagogic and professional competence on the performance of accounting education students at the State University of Surabaya. In addition to the t test and F test, there is an R Square value of 23% which indicates that PLP performance is affected by 23% by the pedagogical and professional competency variables, while 77% is influenced by other factors or variables. From the results of the research conducted, it shows that there is an influence of Pedagogic Competence and Professional Competence on the performance of accounting education students' school field introduction either partially or simultaneously.
Pengaruh Motivasi, Minat, dan Intensitas Belajar Terhadap Hasil Belajar Siswa Pada Pengantar Akuntansi dan Keuangan putra, verol wahyu diny; Listiadi, Agung
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Student learning outcomes at this time are the effect of multiple factors which can be internal and external. The purpose of this study is to analyze the effects of variables (learning motivation, interest in learning, and learning intensity) in class XI students of Introduction to Accounting and Finance at SMK Negeri 10 Surabaya. The type of this research is quantitative. The population in this study were 144 students of class XI SMK Negeri 10 Surabaya and were sampled by means of Non Probability Sampling or sampling techniques that did not provide equal opportunities / opportunities for each element or member of the population to be selected as samples and the sampling technique used was used was purposive sampling with certain criteria, namely students of class XI Accounting. After conducting the research, the conclusions are (1) The results of this study indicate a significant value of less than 5% (0.007 <0.05) that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (2). This also shows a significance value of less than 5% (0.000 <0.05) which means that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (3) in research research shows the significance value also shows less than 5 % (0.008 <0.05) that the learning intensity of students has a positive and significant effect on learning outcomes introducing accounting and finance (4) For the results of hypothesis testing, the F test shows a significance value of less than 0.05, namely 0.000. The results of this study indicate that the variables of learning motivation (X1), Learning Interest (X2), and Learning Intensity (X3) simultaneously have a positive effect on learning outcomes introducing accounting and finance (Y) in class XI students of SMKN 10 Surabaya.