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INDONESIA
Jurnal Pendidikan Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 2337408X     EISSN : 26563266     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
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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Articles 10 Documents
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Search results for , issue "Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan" : 10 Documents clear
Implikasi Biaya Penyelenggaraan Pendidikan dan Latar Belakang Sosial Ekonomi Terhadap Minat Calon Mahasiswa Program Studi Akuntansi STIE La Tansa Mashiro dalam Keberlanjutan Perguruan Tinggi Siti Mudawanah; Mike Mega Rahayu
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.38867

Abstract

This study aims to find out empirically about the effect of the cost of providing education and socio-economic background either partially or jointly on the interest of prospective students of the La Tansa Mashiro Accounting Study Program, but also to find out empirically about the effect of the cost of providing education and background . the socio-economic background of the interest of prospective students in the Accounting Study Program STIE La Tansa Mashiro either partially or together with the study and the effect of the cost of providing education and socio-economic background on the study with the interest of prospective students as an intervention variable. This study uses quantitative descriptive analysis with survey methods and primary data through questionnaires to 83 students as a sample, with an analytical tool, namely SmartPLS Version 3.0 software. The research results and conclusions show that partially the cost of providing education has a significant positive effect on the interest of prospective students and social economic background has no significant effect on the interest of prospective students. Meanwhile, simultaneously the cost of providing education and socio-economic background together have a significant positive effect on the interest of prospective students of the STIE La Tansa Mashiro Accounting Study Program. Partially, the cost of providing education and the interest of prospective students have a significant positive effect on the study, socio-economic background has no significant effect on the study. Simultaneously the cost of providing education, social background and interest of prospective students have a positive effect on study in higher education. It can also be said that, there is a significant positive effect on the implementation of education and socio-economic background on studies with the interest of prospective students as an intervention variable.
Emerging of Pseudo-Sustainability As A Result of Hegemony in Sustainability Reporting: An Imaginary Research Dialogue Iqbal Lhutfi
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55493

Abstract

 This research aims to uncover the pseudo-sustainability phenomenon that occurs due to regulatory hegemony from western capitalism over developing countries. This research is an imaginary dialogue between two scholars: Senior and Junior Researchers. Postmodernism is utilised to examine the discussion and to stimulate the researcher’s imagination. Sustainability reporting is made not for its original purpose as a form of social and environmental responsibility but focuses on public impressions and tools for public relations to attract more investors and enhance the company's reputation. The company has tried to make the best possible sustainability reporting to get awards and recognition to pursue good corporate governance impressions. This study emphasises how the hegemonic penetration of western capitalism has changed the regulatory framework in developing countries regarding sustainability reporting. This study contributed to uncovering the current issues regarding implementing sustainability reporting. 
Difusi Pengetahuan Perencanaan Pajak Rida Rosmawati; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.41840

Abstract

Pengetahuan tentang perencanaan pajak sangat penting bagi perusahaan untuk mematuhi undang-undang perpajakan dan juga untuk memahami berbagai celah dari undang- undang tersebut yang dapat dimanfaatkan oleh perusahaan untuk meningkatkan  efisiensi pembayaran pajak. Tujuan dari penelitian ini adalah untuk memberikan gambaran terkait berbagai cara perusahaan untuk mendapatkan pengetahuan terkait perencanaan pajak dan dampaknya bagi perusahaan. Kami akan memaparkan berbagai hasil penelitian terdahulu terkait dengan transfer pengetahuan perencanaan pajak yang terjadi di perusahaan. Metode yang kami gunakan adalah systematic literature review. Hasil tinjauan literatur ini menunjukan bahwa terdapat berbagai cara untuk mendapatkan pengetahuan tentang perencanaan pajak, yaitu dapat  melalui pasar tenaga kerja, jasa  auditor eksternal, bank perantara pajak, hubungan pelanggan pemasok  dan ikatan jaringan perusahaan. Namun kami belum menemukan adanya penelitian yang mengkaji tentang peran pelatihan tenaga ahli pajak  dalam memberikan difusi terkait pengetahuan tentang perpajakan. Tinjauan  ini dapat memberikan titik awal bagi para peneliti untuk mengeksplorasi lebih lanjut terkait difusi pengetahuan perencanaan pajak yang efektif disesuaikan dengan karakteristik perusahaan serta dapat membuka informasi baru terkait berbagai sudut pandang yang muncul terkait difusi pengetahuan pajak.
Analisis Penerapan Materialitas dan Risiko Audit terhadap Opini Audit di Masa Pandemi oleh KAP KKSP dan Rekan Jakarta Desi Susilawati; Lusy Estiana
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.49853

Abstract

This study aims to find out how KAP KKSP and Partners Jakarta in implementing materiality and audit risk on the audit of PT. XXX. Sources of data in the form of secondary data, namely financial reports, Working Paper, and ATLAS data of PT. XXX 2021. Data analysis using mix methods. Qualitative methods were obtained from descriptive data and quantitative methods to calculate overall materiality, performance materiality, uncorrected threshold values, and audit risk formulas. The results show that the auditors set a materiality level of 1% from assets of 365,087,319,797 so that overall materiality is 3,650,873,198, a margin of 50% of overall materiality so that performance materiality is 1,825,436,599, and a margin of 25% of performance materiality so that the threshold value is not corrected by 456,359,150. The obtained AR 5%, RoMM 70%, and DR 7%, meaning that substantive testing is needed in a way that there is a probability of failure of about 7% in detecting material misstatements. KAP expresses an unqualified opinion based on the analysis and consideration of audit opinions, as well as taking alternative approaches during a pandemic, including additional risk evaluation, virtual physical examination, estimating uncertainty, and utilizing technology.
Market Share Industri Keuangan Non Bank (IKNB) Syariah Di Indonesia: Analisis Pengaruh Profitabilitas Dan Efisiensi Yayat Supriyatna; Heraeni Tanuatmodjo; Muhamad Arief Ramdhany; Imas Purnamasari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.53847

Abstract

This research aims to examine the picture and analyze the effect of profitability and efficiency on the market share of the Islamic Non-Bank Financial Industry (IKNB). The market share growth of the IKNB over the last three years has tended to increase. However, this increase is still below the expected target of 5%. The research method used in this research is descriptive and quantitative methods. The population in this research is the Islamic Non-Bank Financial Industry (IKNB) company. The method used for sampling in this study is purposive sampling with predetermined criteria. With a total sample of 6 Islamic Non-Bank Financial Industry (IKNB) companies. for 3 years with a total of 216 observation data. The data used is secondary data. Statistical analysis technique used in this research is panel data regression analysis with Eviews software version 9. The dependent variable in this study is market share and the independent variables in this study are profitability and efficiency. The results show that profitability and efficiency together affect the market share with a contribution of 26% and the remaining 74% is influenced by other factors not examined in this study. Partially, profitability has a negative and significant effect on market share. The implication of this research is that companies need to increase their profits by managing the assets produced to generate profits. Increased profits will affect the company's good performance so that it has implications for the company's market share.
Eduval: Virtual Accounting Learning sebagai Digitalisasi Media Pembelajaran dalam Proses Pembelajaran Akuntansi Fitrina Kurniati; Harpa Sugiharti; Rika Mardiani
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.53926

Abstract

Prodi Pendidikan Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia mengagas Virtual Laboratory atau V-Lab, yaitu laboratorium berbasis virtual sebagai media pembelajaran akuntansi atau yang kemudian di kenal dengan istilah Eduval: Virtual Accounting Learning. Penelitian ini bertujuan untuk mengetahui persepsi pengguna terhadap Sistem Eduval: Virtual Accounting Learning sebagai media pembelajaran dalam proses pembelajaran Akuntansi pada Sekolah Menengah Kejuruan di Jawa Barat. Penelitian ini menggunakan pendekatan kuantitatif menggunakan DM IS Success Model. Pengumpulan data yang dilakukan secara primer melalui kuesioner kepada pengguna Eduval: Virtual Accounting Learning pada Sekolah Menengah Kejuruan (SMK) Jurusan Akuntansi di Kota Bandung, dengan total pengguna sebanyak 100 (seratus) siswa. Data yang terkumpul diolah dan dianalisis dengan menggunakan Structural Equestion Model (SEM) menggunakan software Linear Structural Relationship (Lisrel). Hasil penelitian menunjukkan bahwa terhadap pengaruh yang positif antara kualitas sistem terhadap penggunaan sistem, kualitas pelayanan berpengaruh positif terhadap penggunaan sistem, kualitas sistem terhadap kepuasan pengguna, kualitas pelayanan terhadap kepuasan, penggunaan sistem terhadap manfaat bersih dan kepuasan pengguna terhadap manfaat bersih. Hasil lainnya menunjukkan bahwa tidak ada pengaruh antara kualitas informasi terhadap penggunaan kualitas informasi terhadap kepuasan pengguna Eduval: Virtual Accounting Learning.
Pengaruh Rasio Likuiditas, Rasio Solvabilitas Dan Rasio Aktivitas Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Rokok Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Azka Muhammad Naufal; Gita Genia Fatihat
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55370

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio likuiditas, rasio solvabilitas, dan rasio aktivitas terhadap kinerja keuangan perusahaan (studi kasus pada perusahaan manufaktur sub sektor rokok yang terdaftar di Bursa Efek Indonesia periode 2017-2021). Metode kuantitatif digunakan untuk penelitian ini. Perusahaan tembakau yang terdaftar di Bursa Efek Indonesia antara tahun 2017- 2021 menjadi objek utama penelitian ini. Total ada lima perusahaan rokok yang diperdagangkan secara publik di BEI. Dalam penelitian ini, peneliti menggunakan jenis pengambilan sampel yang ditargetkan yang disebut " purposive sampling". Selama periode penelitian (2017-2021), total sampel yang terkumpul sebanyak 25 sampel, namun hanya 17 sampel yang dapat digunakan untuk analisis. Untuk mengukur dan menguji keterkaitan antar variabel dalam penelitian ini, kami akan menggunakan SPSS versi 20 untuk melakukan uji asumsi klasik dan analisis regresi linier berganda. Berdasarkan data yang ditampilkan disini, dapat disimpulkan bahwa Current Ratio (CR) secara parsial tidak terdapat pengaruh terhadap Return on Assets (ROA), Debt to Assets Ratio (DAR) secara parsial terdapat pengaruh negatif dan signifikan terhadap Return on Assets (ROA) serta Total Assets Turnover (TATO) secara parsial terdapat pengaruh positif dan signifikan terhadap Return on Assets (ROA). Kemudian dapat diambil kesimpulan juga bahwa secara simultan Current Ratio (CR), Debt to Assets Ratio (DAR) dan Total Assets Turnover (TATO) berpengaruh signifikan terhadap Return on Assets (ROA).
Analysis of The Economic Value Added (EVA) Method as A Measurement of Financial Performance at PT X Indonesia Jaka Maulana; Cahyat Rohyana; Rukmi Juwita
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55437

Abstract

Performance appraisal of a company is very important and the appraisal process must be in line with effectiveness and efficiency in achieving competitive advantage in the business world. The concept of Economic Value Added (EVA) as an alternative to value-based performance measurement is a measure of the economic added value generated by a company as a result of management activities or strategies. With EVA, company owners will only value activities that add value and discard activities that damage or reduce the value of the company as a whole. PT X Indonesia is engaged in Warehousing and Distribution, becoming a promising business in the development of Distribution and Warehousing in Indonesia. The data analysis method in this study is quantitative analysis based on secondary data from the financial statements of PT X. The population of this study is a logistics service provider company at PT X Indonesia for the 2018-2020 financial statements. The results of the calculation of economic value added in 2018, 2019, 2020 based on the audited financial statements of PT X Indonesia show an EVA value below 0 or negative EVA for 2020, but for 2018 and 2019 is positive EVA. This results in the process of adding to the company's economic value not occurring, which means that the profits generated each year cannot meet the expectations of creditors and company shareholders (investors) for 2020.
Menggagas Laporan Keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Bagi Pelaku Usaha Dodol Gorontalo Melinda Ibrahim; Afriana Lomagio; Muhammad Ichsan Gaffar
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55760

Abstract

This study aims to assess the obstacles faced by Dodol Gorontalo MSME players in preparing financial reports based on SAK EMKM and designing a financial reporting system based on SAK EMKM. This research is a qualitative research with the Participation Action Research method. The stages of data analysis go through 4 (four) stages, namely: 1) Identifying the Research Question, 2) Gathering the information to answer the question, 3) Analyzing and interpreting the information, 4) Sharing the results with the participant. The results showed obstacles in accounting practices in Dodol Gorontalo MSMEs, namely accounting records are considered troublesome, complicated, and there is limited knowledge in financial management. Researchers designed a financial report format that is still manual in accordance with the SAK EMKM guidelines. This format is designed based on the specific needs and characteristics of the dodol business, namely cash receipts journal, cash disbursements journal, income statement and balance sheet.
Factors Affecting Disclosure of Carbon Emissions in Indonesian Companies Dwi Indah Lestari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55742

Abstract

This paper aims to identify factors influencing management to disclose the carbon emissions from their operational activities. The carbon disclosure item is measured directly from individual companies’ annual reports and sustainability reports. The sample is selected using a non-probability sampling technique with certain criteria. In this study, 126 samples are collected. This study applies multiple linear analyses and the t-test hypothesis for data analysis. The results showed that environmental performance negatively affects carbon emissions disclosure. At the same time, the type of company and profitability do not affect a company's decision to disclose its carbon emissions. This research differs from other research because it spans a long period from the early adaptation of carbon emissions. Therefore, we can observe how companies in Indonesia gradually disclose their carbon emissions. In general, it can be concluded that companies in Indonesia have started to disclose more items according to Carbon Emission Disclosure Index (CEDI). 

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