Jurnal Pendidikan Akuntansi (JPAK)

Pengembangan Modul Digital Interaktif Perpajakan

Rosy Aprieza Puspita Zandra — 2023-12-01

Understanding of taxation has a high urgency, especially for accounting students because tax calculations and reporting are unavoidable in most sectors in Indonesia. Knowledge and understanding of taxation must be possessed by accounting students to prepare themselves to enter the world of work. In addition, learning in lectures experiences segregation from teacher centered to student centered, both synchronously and asynchronously. This requires innovations for systemic improvements to the components of education, especially learning media. The purpose of this study is to examine the development of learning media in the form of interactive digital modules, namely flipbooks in the Taxation course using the ADDIE model. The modules developed have been assessed by material experts, media experts, and tested on a limited basis among internal students who are taking Taxation courses as many as 31 students. The results showed that the feasibility of the material on the interactive digital module was considered sufficient by the material expert validator. Meanwhile, the results of the media expert's validation showed that the interactive digital module was considered good. The results of the limited test on students showed that the interactive digital module was understood. The assessment is on several aspects, namely the presentation of information, the content of cognition and functionality.

Pengembangan Media Pembelajaran Berbasis Android dan HTML Berbantu Lectora Inspire Pada Materi Jurnal Umum di SMK Muhammadiyah 04 Medan

Chairina Rizkianda — 2023-12-01

Innovation in creating learning media so that it can adapt to technological developments is an innovation that is needed in learning. This study aims to develop interactive learning media based on Android and HTML assisted by Lectora Inspire and then also analyze the feasibility, effectiveness and practicality of the media developed into general journal material. The development of this interactive learning media was developed using the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). Data collection instruments used validation sheets, pre-test post-test sheets and also student response sheets. The material expert validation score was 94% with the very feasible category, the media expert validation score was 100% with the very feasible category, the learning practitioner validation score was 96.3% with the feasible category, and the user validation score was 98.1% with the very feasible category. With an average score of 97.1%, the media is considered very feasible to use. The practicality of the media gets a score of 82.15% which is in the very practical category, and the effectiveness of the media gets a score of 82.85% in the effective category.

Economic Value Added And Market Value Added At PT. Goto Gojek Tokopedia Tbk

Nur Risqi Alfaini — 2023-12-01

This research will ascertain PT GoTo Gojek Tokopedia's financial performance before the IPO. The NVivo 12 application is used to examine the qualitative research approach employed in this study. The findings revealed that EVA before the IPO was below zero, indicating that the company cannot add value for shareholders and cannot meet its debt obligations. In 2020, the MVA value was positive; in 2021, it was negative. According to these findings, the corporation did well in 2020 but poorly in 2021. These two findings show that the company's financial performance was poor before the IPO. As a result, the company's choice to go public was rushed and bad for stakeholders. This study is anticipated to offer stakeholders a reference method for measuring financial performance.

Mental Accounting dan Problematika Pola Perilaku Keuangan Working Student: Berhasil Atau Gagalkah?

William Nanda Ricardo — 2023-12-01

Financial management is an important thing, especially for a student who works and studies, apart from the demands to achieve higher education, a student is also required to be able to live independently by supporting himself. This study aims to reveal how the strategy of a student who works and studies can manage finances with a mental accounting mindset. The research uses a descriptive qualitative method with phenomenological studies on students who work and study in the city of Pontianak. The research was carried out by conducting in-depth interviews with informants. Based on the results of the study, it was found that the mindset of mental accounting is an important basis for a student who works and studies to be able to carry out smart strategies in managing finances. Mental accounting is an important capital for students who work and study to be able to use money more effectively and efficiently.

Mengungkap Peran Mental Accounting dalam Pengelolaan Keuangan Geprek Generation

Melia Melia — 2023-12-01

This study aims to understand how mental accounting plays a role in the financial management of geprek generation who have limited finances but have dependents in the family and how social pressure affects this. This research applies a qualitative method with a phenomenological approach through in-depth interviews. The condition of the geprek generation requires individuals to be wiser in managing their finances but the development of the digital world with flexing content can be an influence on personal financial planning. The results showed that in financial management by the geprek generation, there is a mental accounting process as a self-control on their decisions. In addition, the mental accounting process occurs in the allocation of finances assigned to certain account items such as decisions on self rewarding decisions. With the application of mental accounting, there is a better decision-making process in financial management.

Pengaruh Diversitas Gender Dewan terhadap Kinerja Perusahaan (Studi Global pada berbagai Negara di Dunia)

Lita Natalia — 2023-12-01

In this literature, the author reviews board gender diversity in areas related to corporate governance and corporate finance, namely Company Performance globally in various countries in the world. The research method in this article uses a qualitative research approach with the type of research, namely Systematic Literature Review (SLR), where researchers identify and summarise topics related to the main topic, then 24 research articles are selected that are most suitable and used as research samples, as for the subject of the topic mapped in this literature, namely 12 countries in the world. After analysis, the majority of countries in the world, namely Turkey, Ghana, United Kingdom, Greece, Pakistan, Russia, Brazil, India, Indonesia, and Pakistan, state that Board Gender Diversity (BGD) can improve company performance. While in several other countries such as Malaysia, Nigeria, and Latin America, the existence of BGD can reduce company performance.

Merapah Akuntansi Hijau Dalam Harmoni Pemikiran Perintis (Ala “Prilly Latuconsina”) dan Industri Pusaka Lingkungan Jember menuju Green City

Arisona Ahmad — 2023-12-01

Sustainable environment is a primary focus in achieving the Sustainable Development Goals (SDGs), particularly in urban development and addressing climate change. The green economy is an approach that considers environmental and sustainability aspects in measuring and reporting the economy of a region or organization. This study employs a qualitative approach to describe green accounting and the environmental industry, comparing observed phenomena with existing theories. The analysis indicates that the Jember District Government actively promotes the green economy through local community and business engagement. Initiatives such as Pusaka Lingkungan and Jember Fashion Carnaval serve as platforms to implement strategies for establishing a green economy, encompassing the greening of economic development structures and processes; fiscal and monetary policies; financial markets; industries, businesses, and corporations; as well as education, mass media, and public involvement. The Jember District Government should maximize adherence to central government directives to support national efforts in the green economy for a comprehensive implementation of the national green economy strategy.

Determinan Hasil Belajar AKL SMK N 2 Kota Madiun Pada Kurikulum Merdeka

Dita Refa Oktavia — 2023-12-31

Learning is a way for people to learn about unknown things. Factors within students greatly influence their learning outcomes. Various efforts are made by teachers and students to achieve the best possible learning outcomes. The research aims to examine the influence of the determinants of AKL learning outcomes for class Data was taken through a questionnaire and analyzed using the classic assumption test, multiple linear regression. The research showed that partially and simultaneously the AKL learning outcomes of students at SMK Negeri 2 Madiun City class X were influenced by will, independence and motivation.