Hardiana, R. Dian
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Penguatan Keterampilan Abad Ke-21 dan Pengembangan Efikasi Diri Mahasiswa Pendidikan Akuntansi Ramdhany, Muhamad Arief; Setiawan, Yana; Hardiana, R. Dian; Sobandi, A.
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.26164

Abstract

This purpose of this study is to analyze the effect of strengthening 21st Century Skills (Learning Skills, Literacy Skills, and Life Skills) on development of Self-Efficacy of the Accounting Education Students at Faculty of Eco-nomics and Business Education, Universitas Pendidikan Indonesia. To collect data, the questionnaire was used. Out of 256 population of students, 154 were selected as representative sample. The Partial Least Square Struc-tural Path-Modeling (PLS-PM) was used to test the hypotheses. The research outcomes revealed that the Learn-ing Skills, Literacy Skills, and Life Skills have positive effect on Self-Efficacy. The implication of this study is that the students self-efficacy will develop more with the strengthening 21st Century Skills.
Desentralisasi Fiskal Dan Tingkat Kemandirian Daerah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2015-2019 Hardiana, R. Dian; Tanuatmodjo, Heraeni; Kurniati, Fitrina
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.25757

Abstract

This study aims to determine the performance of decentralization through Regional Sufficiency in regency/cities in West Java in 2015-2019. Fiscal decentralization gives local governments the authority to manage their own finances within the framework of legislative regulation. The research method used is descriptive, with the object of regency/city research in West Java Province in 2015-2019, the data used were sourced from secondary data released by BPS. The results of the study show that the performance of the implementation of fiscal decentralization indicated by the degree of fiscal autonomy, the ratio of dependency and the ratio of independence is still quite low, although there is an increase in the category of each indicator towards a better direction. Suggestions from the results of the study are that local governments need to increase the capacity of fiscal decentralization through increasing sources of new PAD revenue through innovations such as the development of BUMD, optimization of tax collection and local user fees through intensification and extensification.