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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 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan" : 10 Documents clear
Pengaruh Literasi Keuangan Terhadap Pemilihan Investasi Pada Ibu Rumah Tangga di Kota Bandung Kesumaningtyas, Salsabila; Krisnawati, Astrie
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.36206

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pemilihan investasi. Hal ini dikarenakan dalam pengambilan keputusan investasi dibutuhkan literasi keuangan yang baik agar memperoleh tingkat pengembalian investasi yang maksimal dan terhindar dari penipuan investasi illegal. Kuesioner dibagikan kepada ibu rumah tangga di Kota Bandung sebagai sampel dengan jumlah sebanyak 400 responden. Pengambilan sampel menggunakan teknik non probability sampling dengan pendekatan purposive sampling. Selanjutnya, untuk menguji pengaruh antara Literasi Keuangan terhadap Pemilihan Investasi pada penelitian ini menggunakan analisis regresi linear sederhana, uji t, dan koefisien determinasi. Berdasarkan hasil analisis regresi linier sederhana dan uji-t, dapat disimpulkan bahwa literasi keuangan berpengaruh positif signifikan terhadap pemilihan investasi pada Ibu Rumah Tangga di Kota Bandung. This study aims to determine the effect of financial literacy on investment choices. This is because in taking investment, good financial literacy is needed in order to obtain the maximum investment return and avoid illegal investment fraud. The questionnaires distributed to housewives in Bandung as a sample with a total of 400 respondents. The sampling uses a nonprobability sampling technique with a purposive sampling approach. Furthermore, to examine the effect of Financial Literacy on Investment Selection in this study using simple linear regression analysis, t test, and the coefficient of determination. Based on the results of simple linear regression analysis and t-test, it can be concluded that financial literacy has a significant positive effect on investment choices in housewives in Bandung City.
The Effect of Taxpayer Awareness and Tax Service Quality on PBB Taxpayer Compliance Indrawan, Rizki; Radite, Farhan Ali Wibowo
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.37509

Abstract

This study aims to provide empirical evidence of taxpayer awareness and the quality of tax services on taxpayer compliance. The population of this study were all Land and Building Taxpayers in South Cimahi Regency who were registered at the Cimahi City BAPPEDA Office. The research sample is 150 taxpayers who are determined by using the Slovin formula and the data analysis method using the multiple linear regression analysis method. The results showed that partially taxpayer awareness has a positive and significant relationship with taxpayer compliance, while the quality of tax services does not have a significant relationship with taxpayer compliance. Simultaneously, taxpayer awareness and service quality have a positive and significant effect on taxpayer compliance.
Indonesia's SME Tax Regulations: How We Can Improve Them? Pratama, Arie
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.36884

Abstract

This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.
Analisis Dampak Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 Maulana, Jaka; Satria, M. Rizal
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.37204

Abstract

PSAK 73 merupakan standar akuntansi sewa terbaru yang mulai berlaku tanggal 01 Januari 2020 diadopsi dari IFRS 16. PSAK 73 akan mengarah pada kapitalisasi sebagian besar sewa operasi saat ini oleh lessee. Penulis menganalisis dampak standar akuntansi sewa terbaru  pada laporan keuangan perusahaan dengan menggunakan metodelogi kapitalisasi kontruktif sewa yang sebelumnya sudah digunakan oleh penelitian sebelumnya Imhoff dkk (1991) PSAK yang kemudian sudah di modernisasi oleh Öztürk Meryem dan Sercemeli (2016) . Tujuan dari penelitian ini adalah untuk menguji laporan posisi keuangan  lessee perusahaan setelah transisi ke standar pelaporan keuangan baru PSAK 73 yang akan berdampak pada perubahan rasio keuangan. Hasil studi menunjukkan bahwa jika sewa operasi di neraca akan menyebabkan peningkatan pada aset dan liabilitas serta penurunan pada ekuitas, akibatnya terdapat rasio yang mengalami dampaknya seperti peningkatan dalam rasio solvabilitas DAR dan penurunan rasio profitabilitas ROE.
Pendidikan Dialogis nan Membebaskan: Kajian bagi Pendidikan Akuntansi (Kritis) Widianingsih, Luky Patricia
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.31285

Abstract

AbstractThis article is motivated by the awareness that education must give freedom to learners in the process of producing and reproducing knowledge through the learning process. Realizing that education can bring changes to social realities, the educational paradigm must be changed to lead to an innovative learning culture. Therefore, this paper provides inspiration from the thoughts of an educational philosopher, namely Paulo Freire. The focus is on how Paulo Freire's thoughts can be useful for developing accounting education and scholarship as an alternative to critical paradigms. Relevant literature review is used as a research approach to describe ideas of thought. Dialogic education will encourage the realization of emancipatory and transformative goals. This article can have at least two implications. First, accounting can be understood more broadly in the perspective used to see the social reality of accounting where a critical approach can be an alternative that strengthens the contribution of accounting as an active science. Second, to achieve the first goal, the conventional approach used for knowledge transfer must also be transformed into a liberating dialogical approach to give learners the courage to be more innovative and creative in seeing their social reality.Keywords: accounting education, critical accounting, dialogic education, Paulo Freire's thoughts AbstrakArtikel ini dilatarbelakangi oleh kesadaran bahwa pendidikan harus memberikan kebebasan kepada peserta didik dalam proses produksi dan reproduksi pengetahuan melalui proses pembelajaran. Menyadari bahwa pendidikan dapat membawa perubahan pada realitas sosial, maka pendekatan pendidikan konvensional tidak dapat lagi dijalankan. Paradigma pendidikan harus diubah untuk mengarah pada budaya belajar yang inovatif. Oleh karena itu, tulisan ini bertujuan untuk menyajikan pendekatan alternatif dalam pendidikan akuntansi yang terinspirasi dari pemikiran seorang filsuf pendidikan, yaitu Paulo Freire. Fokus artikel ini adalah bagaimana pemikiran-pemikiran Paulo Freire dapat bermanfaat untuk mengembangkan pendidikan dan keilmuan akuntansi sebagai alternatif dari paradigma kritis. Tinjauan pustaka yang relevan digunakan sebagai metode untuk mendeskripsikan ide-ide pemikiran. Pendidikan dialogis akan mendorong terwujudnya tujuan emansipatoris dan transformatif. Artikel ini setidaknya dapat memiliki dua implikasi. Pertama, akuntansi dapat dipahami secara lebih luas dalam perspektif yang digunakan untuk melihat realitas sosial akuntansi dimana pendekatan kritis dapat menjadi salah satu alternatif yang memperkuat kontribusi akuntansi sebagai ilmu yang aktif. Kedua, untuk mencapai tujuan pertama, pendekatan konvensional yang digunakan untuk transfer ilmu juga harus diubah menjadi pendekatan dialogis nan membebaskan untuk memberikan keberanian kepada pembelajar agar lebih inovatif dan kreatif dalam memandang realitas sosialnya.Kata Kunci: pendidikan akuntansi, akuntansi kritis, pendidikan dialogis, pemikiran-pemikiran Paulo Freire
Utilitas Pentagon Fraud Pada Fraudulent Financial Reporting Dan Impaknya Terhadap Kinerja Manajerial Muhyi, Muhyi -; Suratno, Suratno -
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.37489

Abstract

AbstractConsumer goods industry in Indonesia in 2015-2019 showed indications decline of PBV Values, this indicates has been a decline in shareholder confidence in managerial performance, one of which is due to management practicing fraudulent financial reporting (FFR). This study aims to investigate the effect of FFR on managerial performance and how it affects after being moderated by GCG. Second is to investigate and test the elements of the pentagon fraud that affect FFR. This research a purposive sampling technique using the WarpPLS-7.0 application with 175 sample. The results show that the initial FFR has a positive and significant effect on the PBV value, while GCG is not able to moderate the effect of FFR on the PBV value. Second, show that the variables of pressure, opportunity, rationalization and arrogance are proven to have an effect on FFR. While the competence variable was not proven to have an effect on FFR.Keywords:  Fraudulent Financial Reporting; Good Corporate Governance; Managerial Perform; PBV; Pentagon Fraud.                                                      AbstrakIndustri consumer goods di Indonesia tahun 2015-2019 memperlihatkan indikasi penurunan nilai PBV, hal tersebut mengindikasikan telah terjadi penurunan kepercayaan pemegang saham terhadap kinerja manajerial salah satunya disebabkan manajemen melakukan praktik fraudulent financial reporting. Penelitian ini bertujuan untuk menginvestigasi dan menguji pengaruh fraudulent financial reporting terhadap kinerja manajerial serta bagaimana pengaruhnya setelah dimoderasi oleh GCG. Tujuan kedua, menginvestigasi dan menguji elemen-elemen pentagon fraud berpengaruh terhadap fraudulent financial reporting. Penelitian ini dilakukan dengan teknik purposive sampling dengan menggunakan aplikasi WarpPLS-7.0 dengan jumlah 175 sampel. Hasil pengujian regresi 1 menunjukan bahwa fraudulent financial reporting diawal berpengaruh positif dan signifikan terhadap nilai PBV, sedangkan GCG tidak mampu memoderasi pengaruh FFR terhadap nilai PBV. Hasil pengujian regresi 2 menunjukan bahwa variabel pressure, opportunity, rationalization dan arrogance terbukti berpengaruh terhadap fraudulent financial reporting. Sedangkan variabel competence tidak terbukti berpengaruh terhadap fraudulent financial reporting.Kata Kunci: Fraudulent Financial Reporting; Good Corporate Governance; Kinerja Manajerial; Pentagon Fraud; PBV.
Forming Student's Saving Behaviour through Financial Literacy, Parental Financial Education, and Self Control Suwatno, Suwatno; Waspada, Ikaputera; Mulyani, Heni
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.34944

Abstract

Saving behaviour is highly dependent on the surrounding environment. The current behaviour of saving at this time will carry over to their lives in the future. In the era of globalization and technological developments in finance or what is often referred to as financial technology (fintech), it is very difficult for someone to distinguish between needs and wants. This study aims to analyse the factors that influence students' saving behaviour in terms of financial literacy, parental financial education, and self-control. The research method used a quantitative design with an ex post facto approach through path analysis techniques. The research data collection technique used a questionnaire. The population and research sample were students of Vocational High Schools in West Java. Determination of the number of samples using the purposive sampling method. The results showed that financial literacy significantly affected self-control (Sig. ≤ 0.05), financial education from parents significantly affected self-control (Sig. ≤ 0.05), financial literacy significantly affected saving behaviour (Sig. ≤ 0.05), financial education from parents significantly influences saving behaviour (Sig. ≤ 0.05), and self-control significantly influences saving behaviour (Sig. ≤ 0.05). This shows that to form student saving behaviour, financial literacy, self-control, and financial education from parents are needed.
Pengaruh Pembelajaran Daring terhadap Mental Healthy Mahasiswa Jurusan Akuntansi Salsabila, Safitri; Syarif, Vandi Andiono; Rahmah, Ziyan Maulida; Nagari, Primasa Minerva
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.35667

Abstract

The Corona Virus (Covid-19) pandemic is still ongoing from the beginning of March until now in Indonesia, seeing this the government immediately issued new policies such as carrying out activities at home for students from Early Childhood Education to Higher Education levels. The government does not recommend face-to-face learning (offline) and is replaced with online learning that can be done at home. This study aims to determine how much influence online learning has on the mental healthy of students majoring in accounting who are studying at the State University of Malang. The author conducted a study entitled "The Effect of Online Learning on Mental Healthy Students of the Accounting Department". This type of research uses a qualitative research type with a phenomenological approach. Using qualitative research in order to obtain accurate information or data in knowing the effect of online learning on students majoring in accounting at the State University of Malang and using data collection techniques through filling out questionnaires through google forms given to accounting students. The results of this study indicate that students during online learning experience difficulties in receiving the material presented and experience stress due to thinking about the workload given so that it is difficult to sleep. Therefore, it is necessary to have self-motivation to be more active in participating in learning even though online, besides being able to manage time better so that the tasks given are quickly completed and no longer a burden.
Framing Bias and Self-Control Bias in Retirement Savings Decision (Study on Educational Staff in Indonesia University of Education) Fikri, Muhamad; Purnamasari, Imas
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.35127

Abstract

The aim of this research is to prove how framing bias affects retirement savings decision and how self-control bias affects retirement savings decision in educational staff at the Indonesia University of Education. The research method used in this research is causal with a quantitative approach. This research used a questionnaire to collect primary data. Based on convenience sampling technique, respondents in this research are 296 employees from 34 units in the Indonesia University of Education. Statistical tools used in this research are McNemar’s test and logistic regression analysis. The conclusion of this research is framing bias affect retirement savings decision and self-control bias affect retirement savings decision negatively.
The Influence of Leverage, Media Exposure, and Liquidity on CSR Disclosure (Empirical Study on ASR Award-Winning Companies in 2012-2020) Aulia, Putri Raihana Nur; Setyorini, Dhyah
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.37514

Abstract

AbstractThis research aims to determine the influence of (1) Leverage, (2) Media Exposure, (3) Liquidity to Corporate Social Responsibility (CSR) Disclosure in Asia Sustainability Reporting (ASR) award-winning companies. The period used in this study is 9 (nine) years from 2012 to 2020. This research is a associative causality research. The population of this research is taken from ASR award-winning companies organized by NCSR and listed on the Indonesia Stock Exchange (IDX). The samples used in this study were 108 data from 31 companies determined by the purposive sampling method. Data collection techniques with secondary data documentation sourced from the company's website, annual reports, and sustainability reports. Then, the analysis technique used is the multiple linear regression analysis techniques. The results of this study are: (1) Leverage has a significant positive effect on CSR Disclosure. (2) Media Exposure does not affect CSR disclosure. (3) Liquidity positively affects CSR Disclosure.

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