Jurnal Pendidikan Akuntansi dan Keuangan
Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include [1] Education include : Accounting Education, Financing Education, Accounting Learning Model, Entrepreneur in Accounting, Accounting Learning Media [2] Accounting Science include : Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, [3] Banking and Finance.
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<![CDATA[Efektivitas Penggunaan Media Pembelajaran Online Di Masa Pandemi Covid-19 ]]>
<![CDATA[Hardiana, Dian]]>;
<![CDATA[Nugraha, Nugraha]]>;
<![CDATA[Dewi, Friesty Paramitha]]>;
<![CDATA[Supriyatna, Yayat]]>;
<![CDATA[Lhutfi, Iqbal]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.43475
<![CDATA[AbstractThe purpose of this study was to determine the perceptions of the UPI Accounting Education Study Program students regarding the effectiveness of using online learning media during the COVID-19 period. The model used to explain the acceptance of the use of online learning media is the Technology Acceptance Model (TAM) with 4 main constructs. This type of research is a quantitative descriptive study. The research subjects were students of the UPI Accounting Education Study Program in the batch 2016-2019. The sample in this study amounted to 336 students of the UPI Accounting Education Study Program in the batch 2016-2019 who were randomly selected. Data collection was carried out by distributing closed questionnaires online via google form. The data obtained were analyzed by using the Partial Least Square (PLS) method using the SmartPLS software. The results of this study found that the easier the online learning media to understand and the higher the student's desire to use online learning media, the higher the effectiveness of learning.]]>
<![CDATA[Penerapan Manajemen Mutu Terpadu Untuk Meningkatkan Kinerja UMKM Sektor Kuliner Di Kecamatan Antapani Bandung ]]>
<![CDATA[Nugraha, Arie Apriadi]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.38398
<![CDATA[AbstractThis research aims to determine the effect of total quality management implementation on MSMEs performance in the Culinary Sector MSMEs in Antapani District, Bandung. Measuring the implementation of total quality management uses the characteristic dimensions of total quality management and performance measurement uses the performance dimensions of MSMEs. The type of research used is quantitative research using primary data from MSMEs and IBM SPSS v25 application. The population in this study is the owner of the Culinary Sector SMEs in Antapani District, Bandung. Based on data from the Bandung City Cooperatives and UMKM Service, the number of owners of the Culinary Sector MSMEs in Antapani District, Bandung is 56 people The sampling method used in this study is the saturated sampling method which uses the entire population, namely 56 owners of the Culinary Sector MSMEs in Antapani District, Bandung. The data analysis technique used simple linear regression analysis. The results of this study indicate the effect of 58,1% of the application of total quality management on the performance of MSMEs in the Culinary Sector MSMEs in Antapani District, Bandung. The Implementation of Total Quality Management (TQM) has a positive and significant impact on the performance of MSMEs in the Culinary Sector in Antapani District, Bandung. This means that if there is an increase or decrease in Total Quality Management (TQM), it will affect the performance of MSMEs.]]>
<![CDATA[Unsur Kualitas Layanan dan Nilai Pelanggan sebagai Pembentuk Kepuasan Pelanggan di PT Bank BNI 1946 Cabang UPI Bandung ]]>
<![CDATA[Mulyadi, Ajang]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.43405
<![CDATA[AbstractThe aim of this research is to determine and analyze the service quality of PT Bank BNI Branch Office UPI Bandung, the customer value of PT Bank BNI Branch Office UPI Bandung, the customer satisfaction of PT Bank BNI Branch Office UPI Bandung, and the influence of the elements of service quality and customer value on customer satisfaction of PT Bank BNI Branch Office UPI Bandung. The method used is a survey method. Data collected through distributing questionnaires to the respondents. The population in this study is lecturers and employees of the Indonesian Education University (UPI) who are customers of Bank BNI Branch UPI, as many as 1,807 people. The results of this study revealed that in general the quality of services in a category well enough, customers benefit from the services offered by banks, and customers feel quite satisfied with the bank services. The study also reveals the quality of customer service and value has a positive influence and significantly to customer satisfaction. This implies that the bank management efforts to improve customer satisfaction can be started from efforts to improve service quality and customer value.]]>
<![CDATA[Analisis Penerapan Media Pembelajaran EASY COA dan Pengaruhnya Terhadap Habits of Mind Mahasiswa Jurusan Akuntansi ]]>
<![CDATA[Mulyanti, Khairaningrum]]>;
<![CDATA[Tanjung, Riani]]>;
<![CDATA[Fauzan, Mohamad Nurkamal]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.39573
<![CDATA[Learning media is one of the components that affect the learning process, achieve learning goals, and at the end can form the habits of thinking (habits of mind) student. The purpose of this research is to find out how the use of EASY COA affects the habits of Mind students majoring in Accounting. The research method used is causal associative. Data collection using the results of questionnaires distributed to 85 students majoring in Accounting Polytechnic Pos Indonesia who learn Accounting Practicum courses. After the instrument test in the form of validity and reliability, the data is processed and then analyzed with the test. The results showed EASY COA had a significant positive effect on Habits of Mind with the influence value of 46.6%. Based on hypothesis testing it was concluded that EASY COA fulfil the characteristics as a good learning medium and can improve the habits of mind of accounting students. From these results it is also suggested to developing other android-based accounting learning media.]]>
<![CDATA[Dampak Ekonomi Dari Covid-19 Dan Pemanfaatan Insentif Pajak Terhadap Keberlangsungan Usaha UMKM Kota Cimahi. ]]>
<![CDATA[Larasati, Anissa Yuniar]]>;
<![CDATA[Purwanto, Purwanto]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.42867
<![CDATA[This research was conducted to find out how much of the economic impact of covid-19 and the intensive utilization of taxes on the sustainability of MSMEs in the city of Cimahi. The research method used is to use quantative research methods. This study used probability sampling through a simple random sampling approach and was calculated with the slovin formula that produced 100 samples. The data collection in this study used observations, literature studies and questionnaires. The study allocates multiple regression tests, t tests, f tests and coefficients of determination. Based on the results of research conducted partially the economic impact of covid-19 has an insignificant negative effect on the sustainability of MSME business in the city of Cimahi, while the tax intensive affects the sustainability of MSME business in the city of Cimahi and simultaneously the economic impact of covid-19 and the intensive utilization of taxes has a positive and significant effect on the sustainability of MSME business in the city of Cimahi.]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah Dan Piutang Murabahah Terhadap Return on Assets (ROA) Dan Return on Equity (ROE) ]]>
<![CDATA[Ajizah, Euis]]>;
<![CDATA[Furniawan, Furniawan]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.31912
<![CDATA[The purpose of this research is to know either partially or simultaneously, the effect of mudharabah financing, musyarakah financing, and murabahah receivables on Return on Assets and Return on Equity. The approach used in this study is a quantitative descriptive analysis approach, with secondary data obtained from the IDX for the Bank Syariah Mandiri (BSM) 2016-2018. To measure using multiple linear regression. The criteria for regression analysis are: t statistical test, f statistical test and the coefficient of determination (R2). The results of research from research reports that have been carried out for partial results of the variable Mudharabah Financing, Musharaka Financing and Murabahah Receivables on ROA and ROE do not have a significant effect. Meanwhile, based on the simultaneous results of Mudharabah Financing, Musharaka Financing and Murabahah Receivables on ROA have a significant effect. The same is the case with Mudharabah Financing, Musharaka Financing and Murabahah Receivables Against ROE which states that there is a significant effect.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Sulaeman, Annisa Zuhro]]>;
<![CDATA[Mulyani, Heni]]>;
<![CDATA[Yuliyanti, Leni]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.43091
<![CDATA[AbstractThis study aims to determine the effect of profitability, leverage and company size on disclosure of corporate social responsibility (CSR). Profitability is measured by Return On Equity (ROE), Leverage is measured by Debt to Equity Ratio (DER), Company Size is measured by SIZE, and CSR Disclosure is measured by the Corporate Social Responsibility Disclosure Index (CSRDI). The data used is secondary data which is originating from the official IDX website and primary data which is originating fto, the official website of each company in the form of an annual report. The sample using purposive sampling method, 11 companies were selected as samples in this study. The hypothesis were tested by panel data regression. The results show that profitability have no effect on CSR disclosure, leverage has a negative effect on CSR disclosure and firm size has a positive effect on CSR disclosure.Keywords: CSR Disclosure, Profitability, Leverage, Firm Size]]>
<![CDATA[Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion ]]>
<![CDATA[Supangat, Mahesa Dicky Taruna]]>;
<![CDATA[Apandi, R. Nelly Nur]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.35188
<![CDATA[AbstractThis research examines specifically about tax evasion action based on tax audit literacy as an internal factor of tax payers and the whistleblowing system’s condition as a control factor of the tax payers. The research method that used in this research is the experimental method with 2x2 factorial design. This research  was conducted to undergraduate accounting studies of Indonesia University of Education that were selected using simple random sampling technique. Main hypothesis testing in this research uses Two Way ANOVA. The data that obtained is a tax evasion action in the form of amount of taxable income that will be reported (in percent), where as the result of the decision has previously received treatment of the condition of whistleblowing system and the existence of tax audit literacy. The result of this research in general indicate a decrease in tendency of someone will do the tax evasion. It can be  achieved if the Directorate General of Taxation provide a good whistleblowing system as a control or the educational institution provide learning about tax audit literacy to their students.]]>
<![CDATA[Pengaruh Pajak, Mekanisme Bonus, dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Periode 2017-2019 ]]>
<![CDATA[Jannah, Fathul]]>;
<![CDATA[Sarwani, Sarwani]]>;
<![CDATA[Novriyandana, Rifqi]]>;
<![CDATA[Hardi, Enny]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.43323
<![CDATA[This study aims to examine and to analyze: (1) the effect of tax on transfer pricing decisions, (2) the effect of bonus mechanism on transfer pricing decisions, (3) the effect of tunneling incentive on transfer pricing decisions in manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange for the period of 2017-2019. The population in this study were 67 the basic industry and chemical manufacturing companies listed on The Indonesian Stock Exchange for the period of 2017-2019. The study sample consisted of 16 companies. The sampling method in this study was a non-probability sampling method with purposive sampling technique which resulted in 48 samples from 16 companies period 2017-2019. The data obtained were secondary data by collecting annual reports of manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange.The analysis technique was logistic regression analysis technique. The results of this study indicate that tax and bonus mechanism have no effect on transfer pricing decisions, while tunneling incentive affects transfer pricing decisions. The implications of this research are expected to be useful for theory and knowledge developers, as well as input and consideration for the government, companies, investors, and other stakeholders.]]>
<![CDATA[Spending Review pada APBD Kota Bandung di Masa Pandemi Covid-19 ]]>
<![CDATA[Putra, Sugih Sutrisno]]>;
<![CDATA[Suryana, Novia Aisyah]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v10i1.38302
<![CDATA[AbstractEfficiency review is one of the methods of spending review, is something that the government must do, especially during the Covid-19 pandemic, which makes the government have to refocus and reallocate the budget on a fairly large scale. The Bandung City Government has been refocusing and reallocating the budget since the beginning of the pandemic, causing changes to the structure of the updated Regional Revenue and Expenditure Budget (APBD) of the year 2020. The research uses a descriptive method with a qualitative approach and the data analysis technique uses in this study is the data analysis method according to Miles and Huberman (1994) which includes the process od data reduction, data display, and conclusion drawing/verification. The results show that in the period of two fiscal years, namely 2019-2020, there was a deviation between the budget allocation and the real needs of the Bandung City Government. However, when viewed in terms of benchmarking analysis, the performance of the Bandung City Government is quite good.]]>
