Jurnal Pendidikan Akuntansi (JPAK)

Pengaruh Laba dan Arus Kas Operasi untuk Memprediksi Kondisi Financial Distress pada Perusahaan Manufaktur SubSektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022

Mega Rosdiana — 2024-04-30

This research aims to analyze the influence of operating profits and cash flow in food and beverage companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 in determining financial distress conditions. In this research, the Return On Asset indicators and operating cash flow ratio were used, as well as quantitative-based research methods. The sample consists of 100 data covering 20 food and beverage subsector companies from 2018 to 2022, selected using a purposive sampling technique. The statistical analysis applied involves multiple linear regression, classical assumption testing, descriptive statistical analysis, correlation analysis, determination analysis, and hypothesis testing. The research results show that profit has a significant influence on financial distress, as well as operating cash flow. Simultaneously, operating profit and cash flow have an impact on changes in financial distress.

Pengembangan Bahan Ajar Interaktif Pada Kurikulum Merdeka Berbasis Genially Dalam Materi Administrasi Pajak Kelas XI Akuntansi Keuangan Lembaga SMK Negeri Surabaya

Venando Aditya Putra — 2024-04-30

This research aims to produce interactive teaching materials in the independent curriculum based on Genially, describe the feasibility of interactive teaching materials using Genially, and analyze student responses after testing the developed teaching materials. This type of research is development research with a 4D model, where this research is carried out through four stages, namely: define, design, develop, and disseminate. The interactive teaching materials developed are reviewed and validated first by material experts, language experts and media experts. The trial was carried out on 30 class XI Accounting students from SMK Negeri Surabaya. The results of this research indicate that genially based interactive teaching materials on tax administration subjects are suitable for use. The feasibility of the material validation results is 91.05% in the very feasible category, the feasibility of the language validation results is 98.66 percent in the very feasible category, the feasibility of the media validation results is 84.06 percent in the very feasible category, and the feasibility of the student response results was 98.33% which showed a positive response.

The Contribution of Indonesia's Ethnographic-Based Accounting Research Trends (2013-2022): An Analysis Study Using The Bibliometrics

Irwan Adimas Ganda Saputra — 2024-04-30

This research aims to analyse Indonesia's trends and contributions in ethnographic research through a bibliometric study using the Scopus database from 2013-2022. This research is a type of qualitative research using bibliometric analysis methods. data collection and analysis techniques are carried out in five stages starting with searching for data using certain desired keywords and ending with analysed data. The conclusion obtained from the results of this study is that ethnographic publications increase from year to year. The United States has contributed the most in the last decade, while Indonesia is in fourth place. Universitas Airlangga, Universitas Padjajaran, and Universitas Gadjah Mada are the three Indonesian institutions that contribute to ethnographic research. The analysis also found six clusters in the visualisation of ethnographic research trends, consisting of four main clusters and two secondary clusters. The results of the study have implications and contributions to help researchers to analyse ethnographic research trends globally and provide an overview and recommendations for future research directions. This research provides an overview of the development of ethnographic research in accounting and provides an overview of the novelty of similar research.

Pondasi Perilaku Pengelolaan Keuangan Mahasiswa: Peran Dari Literasi Keuangan, Lingkungan Sosial, dan Tingkat Penghasilan Orang Tua Sebagai Pemoderasi

Yosita Febriyana Febriyana — 2024-04-30

This research aims to analyze the influence of financial literacy and the social environment on students' financial management behavior which is moderated by the level of parental income in Accounting study program students in the Special Region of Yogyakarta, Semarang and Salatiga. This research uses a quantitative type of research. The sample in this study was 315 respondents, taken by purposive sampling. The data collection technique was carried out using a questionnaire. The data analysis technique used is the SEM-PLS (Structural Equation Modeling) data analysis technique with SmartPLS version 4 software. Based on the research results, the following results were found: H1 is supported, students with high financial literacy have good financial management behavior. H2 is supported, students with a good social environment have good financial management behavior. H3 is not supported, parental income level moderates the influence of financial literacy on students' financial management behavior. H4 is supported, parental income level moderates the influence of the social environment on students' financial management behavior.

Pengaruh Struktur Asset, Growth Opportunity, dan Profitabilitas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Intan Rahmadhani — 2024-05-09

The purpose of the research conducted is to find out how much influence asset structure, growth opportunity, and profitability have on capital structure with company size. The population used in the research carried out was 214 companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022 obtained from www.idx.co.id, using porposive sampling techniques and obtaining a total of 59 manufacturing sector companies as samples. The results of the study indicate that asset structure and growth opportunity on capital structure have a positive and significant effect on capital structure, profitability partially has a negative and significant effect on capital structure, company size is able to moderate the effect of asset structure, growth opportunity, and profitability on capital structure in manufacturing sector companies listed on the Indonesia Stock Exchange.

Development of Accounting Crossword Puzzle Learning Media to Improve Vocational High School Students' Learning Activities

Agatha Saputri — 2024-05-09

This research is development research (RnD) which aims to improve student learning activities in service company accounting competencies for vocational high school students through the development of accounting crossword learning media. This research was carried out collaboratively over two cycles. The ADDIE model is used to develop learning media with a cycle of analyze, design, develop, implementation and evaluation. Validity tests from 5 experts on the media were carried out to assess the suitability of the media before being implemented in the field. The test continued by looking at the feasibility and practicality responses from teachers and students after cycles I and II were carried out. The research sample used in this study was 144 students and 10 teachers taken using purposive random sampling. The data analysis used is descriptive data analysis with percentages. Based on the results of the expert assessment, it shows that the development of accounting crossword learning media is valid for use in accounting learning. Based on the application of accounting crossword puzzles, there was an increase in learning activities from cycle I to cycle II. Based on daily record data, it shows positive changes in students' attitudes towards the development of accounting crossword puzzle learning media in Vocational High Schools.