Business and Accounting Education Journal
BAEJ- Business and Accounting Education Journal adalah jurnal ilmiah dari hasil penelitian dan atau kajian pustaka dalam bidang ilmu Bisnis, kewirausahaan, administrasi perkantoran, Pendidikan Administrasi Perkantoran dan pendidikan akuntansi maupun bidang ilmu akuntansi dengan fokus dan ruang lingkup pembahasan tentang : Bisnis dan Kewirausahaan Manajemen Perkantoran Otomatisasi Perkantoran Pendidikan Administrasi Perkantoran Akuntansi Pendidikan Akuntansi
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<![CDATA[Pengaruh Pengaruh Literasi Keuangan, Locus Of Control Dan Kepribadian Terhadap Perilaku Keuangan Melalui Financial Self-Efficacy Sebagai Variabel Intervening ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.51930
<![CDATA[This study aims to analyze the effect of financial literacy, locus of control and personality on financial behavior directly or indirectly through financial self-efficacy. The research population was students of Economics Education, Faculty of Economics, Semarang State University, class of 2018, with a total of 262 students. Methods of data collection using a questionnaire. Data analysis techniques using descriptive statistical analysis, path analysis and sobel test. The results showed that (1) financial literacy, locus of control, personality, and financial self-efficacy had a positive and significant effect on financial behavior, (2) personality had no effect on financial behavior, (3) financial literacy and locus of control has a positive and significant effect on financial self-efficacy, (4) the results of the mediating effect of financial literacy and locus of control have a significant positive effect on financial behavior.]]>
<![CDATA[Penggunaan Media Sosial Memediasi Pengaruh Literasi Keuangan dan Gaya Hidup Hedonis Terhadap Perilaku Konsumtif ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.53192
<![CDATA[This study aims to examine and analyze the effect of financial literacy and hedonic lifestyle on consumptive behavior through the use of social media. The unit of analysis in this study is the consumptive behavior of Economic Education students at the State University of Semarang in 2017. In this study, the entire population was used as the unit of analysis. The data collection method in this study used a questionnaire. The data analysis technique used is descriptive analysis, regression analysis, path analysis and sobel test. The results showed that: 1) financial literacy and use of social media had no significant effect on consumptive behavior, 2) hedonic lifestyle had a positive and significant effect on consumptive behavior, 3) financial literacy had no significant effect on social media use, 4) hedonic lifestyle. positive and significant effect on the use of social media, 5) the use of social media cannot mediate the effect of financial literacy and hedonic lifestyle on consumptive behavior.]]>
<![CDATA[Pengambilan Keputusan Pendanaan Ekuitas dan Pendanaan Hutang Pada Perusahaan Retail di Indonesia (Pengujian Teori Struktur Modal) ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.56685
<![CDATA[The purpose of this study was to analyze the influence of market and operating performance on corporate funding behavior. The object of research is the use of the financial statements of retail go-public companies on the Indonesia Stock Exchange in 2016 - 2020. The population to be studied in this study are retail companies that go-public on the Indonesia Stock Exchange for the period 2016 to 2020 with a total of 26 companies and using a sample aim. Data collected by documentation method. Data were analyzed by multiple linear regression with the smart pls application. The results of the study show (1) there is no influence between Profitability (ROA) and Leverage (D.TH), (2) there is no effect between Profitability (ROA) and Equity (D.MS), (3) there is no influence between Profitability ( ROA) with Double Funding (D.TH + D.MS), (4) there is no influence between Market Value (PBV) and Leverage (D.TH), (5) There is an influence between Market Value (PBV) and Equity (D .MS) (6) There is an influence between Market Value (PBV) and Double Funding (D.TH + D.MS).]]>
<![CDATA[Self Efficacy Memediasi Pengaruh Pengetahuan Kewirausahaan, Teaching Factory, dan Penggunaan Media Sosial terhadap Minat Berwirausaha ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.57080
<![CDATA[This study aims to examine and analyze the effect of entrepreneurial knowledge, teaching factory, use of social media on entrepreneurial interest through self efficacy. The unit of analysis in this study is the interest in entrepreneurship in the students of SMK NU 01 Kendal. In this study, the entire population was used as the unit of analysis. The data collection method in this study used a questionnaire. The data analysis technique used is descriptive analysis, regression analysis, path analysis and sobel test. The result showed that: 1) entrepreneurial knowledge, teaching factory, use of social media, and self efficacy affect interest in entrepreneurship, 2) entrepreneurial knowledge, teaching factory, and use of social media affect self efficacy, 3) self efficacy cannot mediate the effect of knowledge entrepreneurship, teaching factory, the use of social media on the interest in entrepreneurship.]]>
<![CDATA[Pengaruh Kemandirian Belajar Terhadap Prestasi Akademik Dengan Latar Belakang Pendidikan Sebagai Variabel Covarian Pada Mahasiswa Jurusan Pendidikan Ekonomi Universitas Negeri Semarang ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.59828
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kemandirian belajar terhadap prestasi akademik, mengetahui kemandirian belajar terhadap latar belakang serta mengetahui prestasi akademik terhadap latar belakang pada mahasiswa Jurusan Pendidikan Ekonomi Universitas Negeri Semarang. Jenis penelitian dalam penelitian ini adalah penelitian kuantitatif. Populasi dari penelitian ini adalah mahasiswa Jurusan Pendidikan Ekonomi konsentrasi Pendidikan Administrasi Perkantoran angkatan 2017 Fakultas Ekonomi Universitas Negeri Semarang. Teknik pengambilan sampel yang digunakan adalah teknik sampling jenuh. Sampel dalam penelitian ini adalah seluruh mahasiswa Pendidikan Administrasi Perkantoran angkatan 2017. Pengumpulan data dilakukan dengan metode angket/kuesioner, wawancara observasi. Data kemudian dianalisis dengan teknik analisis kovarian (Anacova). Hasil analisis menunjukkan bahwa hasil uji normalitas menunjukkan bahwa Nilai Kemandirian Belajar dan IPK > 0,05. maka hipotesis berdistribusi normal. Hasil linieritas menunjukkan bahwa data tests of between-Subjects Effect Nilai Sig dari dari IQ Hasilnya adalah 0.00 > 0.05. Maka hipotesis yang mengatakan bahwa Tidak ada hubungan linear antara variabel covariat (IPK) dengan dependent (Nilai Kemandirian Belajar) tidak memenuhi. Hasil Uji homogenitas menunjukkan bahwa data test of homogeneity of variance, Nilai Sig based on mean Sig > 0,05. Simpulan pada penelitian ini adalah variabel kemandirian belajar terhadap prestasi belajar tidak memiliki pengaruh secara simultan sedangkan kemandirian belajar dengan latar belakang pendidikan tidak ada pengaruh. Saran dalam penelitian ini adalah mahasiswa diharapkan mampu meningkatkan kemandirian belajar, agar hasil prestasi akademik yang dilihat dari Indek Prestasi kumulatif (IPK) dapat meningkat.]]>
<![CDATA[Pengaruh Gaya Mengajar Guru, Penerapan Reward, dan Kecerdasan Emosional terhadap Keaktifan Belajar Ekonomi Siswa MAN 1 Banyumas ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.59970
<![CDATA[This study aims to analyze the effect of the teacher's teaching style, the application of rewards, and emotional intelligence on the economic activity of students at MAN 1 Banyumas. The research population was class XI students who took economics subjects as many as 217 students with a total sample of 141 students. Data was collected using a questionnaire and analyzed using multiple regression analysis. The results showed (1) the teacher's teaching style has a positive effect on learning activeness, (2) the application of rewards has a positive effect on student learning activeness, (3) emotional intelligence has a positive effect on student learning activeness.]]>
<![CDATA[Pengaruh Pengenalan Lapangan Persekolahan Daring, Persepsi Profesi Guru, Persepsi Kesejahteraan Guru, Teman Sebaya, dan Lingkungan Keluarga terhadap Minat Menjadi Guru ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.61056
<![CDATA[Interest in becoming a teacher is a person's interest in the teaching profession which is indicated by the desire, motivation, and attention of the person that arises based on positive self-reaction and feelings of pleasure. This study aims to analyze and obtain empirical evidence regarding the effect of Online School Field Introduction (PLP), Teacher Profession Perception, Teacher Welfare Perception, Peers and Family Environment on Interest in Becoming a Teacher. The population of this research is the students of the 2018 Accounting Education study program as many as 120 students. Determination of the sample using purposive sampling with the criteria of active students in Accounting Education 2018 who have participated in online PLP and obtained 83 students. The data collection method uses a questionnaire or questionnaire. The data analysis method used descriptive statistical analysis and multiple linear regression analysis using IBM SPSS v24. The results showed that there was an influence of online School Field Introduction (PLP), perceptions of the teaching profession, perceptions of teacher welfare, peers and family environment on the interest in becoming a teacher simultaneously. Then partially there is no effect of the perception of the teaching profession and the perception of teacher welfare on the interest in becoming a teacher in the 2018 UNNES Accounting Education students]]>
<![CDATA[Penerapan Media Pembelajaran Google Classroom dan Google Meet untuk Meningkatkan Hasil Belajar Ekonomi Siswa Kelas XI IPS 3 SMA Kolese De Britto Yogyakarta ]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.61297
<![CDATA[This study aims to analyze the application of google classroom and google meet learning media to improving economic learning outcomes for class XI IPS 3 SMA Kolese De Britto Yogyakarta. This classroom action research population consisted of 28 students in class XI IPS3 as research subjects. The implementation of this classroom action research was carried out in two cycles covering four stages, namely planning, action, observation and reflection. Data collected by observation, questionnaires and documentation. Data were analyzed descriptively. The results of this study indicate that the application of Google Classroom learning media can significantly increase learning outcomes with an average of 7.47% and in cycle 2 the application of Google Classroom and Google Meet media has an average increase of 10.27%.]]>
<![CDATA[Sistem Informasi Administrasi Perkantoran: Meningkatkan Efisiensi dan Produktivitas ]]>
<![CDATA[Aulia Prima Kharismaputra]]>;
<![CDATA[Fitrarena Widhi Rizkyana]]>;
<![CDATA[Anis Susanti]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/baej.v3i3.68922
<![CDATA[Studi ini mengkaji pentingnya Sistem Informasi Administrasi Perkantoran (SIAP) dalam meningkatkan efisiensi dan produktivitas di lingkungan perkantoran. SIAP merupakan integrasi antara teknologi informasi dengan proses administrasi tradisional, yang bertujuan untuk mengotomatisasi tugas-tugas administratif, meningkatkan pengelolaan data, mempercepat alur kerja, dan memfasilitasi komunikasi dan kolaborasi. Metode penelitian yang digunakan dalam studi ini adalah analisis literatur dan penelusuran sumber daya terpercaya untuk memperoleh pemahaman yang komprehensif tentang topik ini. Hasil analisis menunjukkan bahwa SIAP memiliki potensi besar dalam meningkatkan efisiensi dan produktivitas di lingkungan perkantoran, dengan manfaat yang meliputi pengelolaan data yang terpusat, otomatisasi proses, kolaborasi dan komunikasi yang lebih baik, keamanan data yang ditingkatkan, serta pelaporan dan analisis yang lebih baik.]]>
<![CDATA[Perlakuan Akuntansi Terhadap Aktiva Tetap dan Penerapan Metode Depresiasi pada PT. Makmur Bintang Plastindo Medan ]]>
<![CDATA[Khairunisa Hanum]]>;
<![CDATA[Arnida Wahyuni Lubis]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>
<![CDATA[ Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal ]]>
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DOI: 10.15294/baej.v3i3.68033
<![CDATA[Perolehan aktiva tetap dapat dilakukan dengan berbagai cara, setiap cara perolehannya mempengaruhi harga perolehannya. Depresiasi atau penyusutan sebagai alokasi sistematis jumlah yang dapat disusutkan dari suatu asset selama masa manfaatnya. Metode penyusutan dilakukan dengan berbagai metode seperti, metode garis lurus, jumlah unit produksi, saldo menurun, dan lain sebagainya. Tujuan penelitian ini adalah mengetahui apakah perlakuan akuntansi terhadap aktiva tetap dan penerapan metode depresiasi yang ada di PT Makmur Bintang Plastindo Medan sudah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.16. Metode penelitian yang digunakan ialah Kualitatif deskriptif. Hasil penelitian menunjukkan bahwa PT Makmur Bintang Plastindo Medan sudah menerapkan akuntansi aktiva tetapnya sesuai dengan PSAK No. 16. PT Makmur Bintang Plastindo menggolongkan aktiva tetapnya menurut masa manfaatnya, perusahaan memperoleh aktiva tetap dengan tiga cara, yaitu pembelian tunai, pembelian kredit dan pembelian secara gabungan, prinsip ini telah sesuai dengan PSAK No. 16. Pengeluaran yang digunakan saat memiliki aset tetap pada PT Makmur Bintang Plastindo adalah Biaya Pemeliharaan, dan Biaya Perbaikan. PT Makmur Bintang Plastindo melakukan pemberhentian dan pelepasan aktiva tetap yaitu dengan cara dijual, dimusnahkan maupun dihibahkan dan dalam hal penyajian aktiva tetap di neraca sebesar nilai buku yaitu harga perolehan dikurangi dengan akumulasi penyusutan. Dalam penyajian aktiva tetap, PT Makmur Bintang Plastindo telah melakukannya sesuai dengan PSAK No.16.]]>
