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[Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Materi Praktikum Akuntansi Dagang Berbasis Higher Order Thinking Skills (HOTS) ]]>
<![CDATA[Sulistiowati, Ayu Pawistri]]>;
<![CDATA[Susilowibowo, Joni]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.25210
<![CDATA[Education in Indonesia, there is a development of a curriculum called “Curriculum 2013 Revised 2018â€. The curriculum is integrated with 21st century learning. From the implementation of the “Curriculum 2013 Revised 2018â€, Indonesian government pioneered HOTS-based learning programs (Ditjen GTK, 2018). HOTS learning is applied in teaching materials in the form of Student Activity Sheets (LKPD). LKPD which was developed on the subject of the Trade Accounting Practicum, is expected to be able to achieve the learning objectives by applying the HOTS program which is contained in questions in the form of company transaction documents so that they are not narrative-based. LKPD is prepared with case studies of three different company criteria and an integrated presentation of cases in the form of a company's financial cycle. The purpose of this study was to determine the feasibility of the LKPD developed as teaching materials. In this study using the 4D-Thiagarajan research model which includes the stages: Define, Design, Develop and Dessiminate. However, it is limited to the Develop stage. The research method uses qualitative methods and quantitative methods. The data collection instrument used two types of questionnaires, namely open questionnaires and closed questionnaires. In the data analysis from the results of the feasibility study of the developed LKPD, the results of product validation were obtained with an average rating of "Very Appropriate" from the assessment of material feasibility, language feasibility and graphic feasibility.]]>
<![CDATA[Quality and Value Relevance of Financial Statements: Improving Sustainability Reporting ]]>
<![CDATA[Anna, Yane Devi]]>;
<![CDATA[Rinining, Dita Raridwi]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.25751
<![CDATA[The aim of this study was to examine the effect of the quality of financial statements and the value of relevance in financial statements on Sustainability Reporting. The study was conducted on winner companies based on categories from the National Center for Sustainability Reporting and the Indonesia Stock Exchange listed organizations between the years 2016 - 2018. Analysis of research using partial least square. The results showed that financial reporting quality which is proxied by conservatism accounting has an effect on sustainability reporting on social and environmental aspects, while on economic aspects it has no effect. Value relevance of financial statement using earnings per share on sustainability reporting, value relevance of financial statements using book value per share has no effect on aspects of social performance of sustainability reporting.]]>
<![CDATA[Pengembangan Lembar Kerja Siswa (LKS) Berbasis Higher Order Thinking Skill (HOTS) dalam Mata Pelajaran Akuntansi Kelas X di SMK ]]>
<![CDATA[Maharani, Indrian]]>;
<![CDATA[Nuraina, Elva]]>;
<![CDATA[Astuti, Elly]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.22266
<![CDATA[This study aims to develop Higher Order Thinking Skill (HOTS) based Student Worksheets (LKS) on the subject of the basics of financial accounting. This research was conducted in class X Accounting by referring to the 4D development model which is applied to the third stage, namely define, design, development. The instruments used in this study were the LKS validation sheet, student response questionnaires, and learning outcomes tests. The results of validation from experts, limited tests and field tests to respondents (students) show that the HOTS-based worksheets developed by researchers have met the criteria of validity, practicality and completeness. Thus it can be concluded that the HOTS-based worksheets developed by researchers can be used by teachers to carry out effective and efficient learning evaluations. The increase in KKM scores on the completeness criteria also indicates that the use of HOTS-based worksheets can improve student achievement.]]>
<![CDATA[Pengaruh Komisaris Independen, Leverage, Dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Novianti, Sinta]]>;
<![CDATA[Isynuwardhana, Deannes]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.27003
<![CDATA[Several cases that occurred in several companies in Indonesia, such as manipulation of financial statements, showed that the integrity of the financial statements presented by the company was still low. To avoid manipulation, it requires concervative accounting practices. This study aims to determine how the influence of independent commissioner variables, leverage, and institutional ownership on the financial statements integrity. This study’s population are all mining sector companies listed on the Indonesia Stock Exchange in 2015-2018. The samples produced were 128 samples using purposive sampling. Data in this study were analyzed with descriptive statistical analysis and panel data regression using Software Eviews 9.0. This study indicates that independent commissioners, leverage, and institutional ownership simultaneously influence the integrity of financial statements. Partially, leverage has a significant positive effect on the integrity of financial statements. In contrast independent commissioners and institutional ownership have no significant effect on the integrity of financial statements]]>
<![CDATA[Pengembangan Permainan Question Wheel Sebagai Media Pengayaan pada Materi Keuangan Pemerintah Desa Kelas Xi di SMK Negeri 1 Sooko Mojokerto ]]>
<![CDATA[Rachmawati, Yunia]]>;
<![CDATA[Rochmawati, Rochmawati]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.24797
<![CDATA[The purpose of this research is to produce media to enrich the Question Wheel game. The development model applied is the ADDIE model by Raiser and Mollenda. The development process is carried out according to the stages of the ADDIE model which consists of the analysis phase, design stage, development stage, implementation phase, and evaluation stage. This research is only limited to the development stage due to time constraints caused by the Covid-19 pandemic so that researchers cannot proceed to the next stage. After the development process is guided by the stages listed, then an assessment activity is carried out on the Question Wheel game enrichment media. In order to find out the feasibility of a developed media, research and validation activities were carried out by material experts, namely Accounting Teachers of SMK Negeri 1 Sooko Mojokerto and Lecturers in Accounting Education, State University of Surabaya, and media experts, namely Lecturers, Technology Education, State University of Surabaya. The results of the validity of the enrichment media development in the form of Question Wheel games from material experts with an average percentage of 89% in the "very feasible" interpretation category, and from the media experts obtained an average percentage of 90.5% with a very decent interpretation category. Therefore, it was concluded that Question Wheel game enrichment media on the subject matter of village government finance is very feasible and can be implemented in the enrichment program at the Vocational High School.]]>
<![CDATA[Role of School Leadership to Improve School Quality Through Hidden Curriculum ]]>
<![CDATA[Mulyani, Heni]]>;
<![CDATA[Tanuatmodjo, Heraeni]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.29245
<![CDATA[AbstractThis study aims to explore the leadership role of school principals in maintaining and developing a hidden curriculum to improve school quality. The research was conducted in schools in the city of Bandung using a survey method. Data collection techniques used an open questionnaire. The results showed that the key to the success of school principals in achieving the objectives of the hidden curriculum refers to two aspects: (a) related to the character of school principals which can be seen in the integrity of female principals, leadership styles, managerial abilities of principals and competence of school principals related to the determinants of the success of the hidden curriculum which includes the authority of the school principal, the role of teachers in overseeing the implementation of the hidden curriculum, support from parents and school autonomy. Hidden curriculum that is formed the school character will improve the quality of the school.]]>
<![CDATA[Pengaruh Rasa Percaya Terhadap Budgetary Slack ]]>
<![CDATA[Adi, Patria Prasetio]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.24925
<![CDATA[The aim of this study is to provide comprehensive solution to manager so that they can minimize budgetary slack through informal control. Deductive approach is use in this research. We make survey to 65 employees of Indonesian Government enterprises, who prepare and approve budgets. Quantitative data analysis is completed by simple regression in order to examine the hypotheses. The result showed that there is a negative correlation between trust and budgetary slack.]]>
<![CDATA[Faktor – Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Jurusan Akuntansi (Studi Kasus Pada Mahasiswa Baru Di Jurusan Akuntansi Perguruan Tinggi Kota Cimahi) ]]>
<![CDATA[Mardiani, Rika]]>;
<![CDATA[Lhutfi, Iqbal]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.30083
<![CDATA[This study was conducted to find out why many students choose to continue their studies in the Accounting Department because currently in Indonesia the Accountant Profession is facing major challenges in the form of implementing several accounting standards and international auditing standards that are applied following current developments in the world. In this study, we will look at what factors affect student interest in choosing a major in Accounting, the factors to be studied are social influence, perceptions of the profession, expectations of an accountant's career with control variables, namely gender and age. The population of this study were new students in the Cimahi City College Accounting major in 2019 with 134 research respondents, the study used an explanatory research method. Data analysis using logistic regression method. The purpose of this research is to look at the characteristics of students majoring in Accounting and also the reasons behind the choice of majors which are expected to add input to the Accounting department regarding the concepts and perceptions of students at the beginning of their studies so that they can guide their students in the coming semester. Based on the results of data processing, the results of this study show that students choose to study Accounting because students have high career expectations in the Accounting Department, they especially expect high salaries and also wide job opportunities when they graduate. ]]>
<![CDATA[Effect of Due Professional Care, Competence and Auditor Experience on Audit Quality ]]>
<![CDATA[Suhendra, Angeline Revany]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.25138
<![CDATA[This study aims to find out the influence of due professional care, competence, and experience on the quality of audits, survey at the Public Accounting Firm in Bandung. The design of this research uses descriptive and verifikative methods using primary data. The samples used in this study amounted to 10 KAP companies. Sampling techniques are determined using purposive sampling method. The analytical method used in this study was the Multiple Linear Regression Method using the IBM SPSS Statistics25 program. Based on the results of the study, showing that the variables due professional care, competence and experience affect the quality of audits, public accounting firms can further improve the due professional care, competence, and experience of auditors in producing audit reports that are better, transparent, and can be used by interested parties. ]]>
<![CDATA[Desain Kinerja Pegawai Keuangan ]]>
<![CDATA[Setiawan, Yana]]>;
<![CDATA[Supriatna, Nono]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v9i1.30644
<![CDATA[AbstractThe problem in this study is related to the low performance of financial employees which is described by the low absorption power so that it has an impact on performance achievements and organizational sustainability. The purpose of this study is to describe and analyze the performance design of financial employees that analyzes accounting information systems on financial performance. The results of the research are (1) the accounting information system is included in the effective category with the user satisfaction factor which gives the most dominant contribution; (2) the financial Staff Performance is in the high category with the task performance factor giving the most dominant contribution; (3) The accounting information system has a positive and significant effect on the performance of financial employees]]>
