Jurnal Pendidikan Akuntansi (JPAK) https://ejournal.unesa.ac.id/index.php/jpak <div id="focusAndScope"><strong>Jurnal Pendidikan Akuntansi (JPAK)</strong> diterbitkan oleh Program Studi Pendidikan Akuntansi Jurusan Pendidikan Ekonomi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya (UNESA)dengan nomor terdaftar ISSN (online) <a title="JPAK" href="http://u.lipi.go.id/1587697805" target="_blank" rel="noopener"><strong>2722-7502</strong></a>, ISSN (Cetak)<strong><a title="JPAK" href="http://u.lipi.go.id/1361767559" target="_blank" rel="noopener"> 2337-6457</a></strong>. Jurnal ini mempublikasikan hasil penelitian dan pemikiran di bidang Pendidikan Akuntansi dan Ilmu Akuntansi. Semua artikel yang diterima dan memenuhi persyaratan akan dipublikasikan dan tersedia secara bebas (open access) untuk dibaca dan diunduh oleh semua pembaca.</div> <div id="custom-0">&nbsp;</div> <div><strong>Jurnal Pendidikan Akuntansi (JPAK)</strong>&nbsp;Program Studi Pendidikan Akuntansi Jurusan Pendidikan Ekonomi Fakultas Ekonomi diterbitkan oleh Universitas Negeri Surabaya bekerjasama dengan <a href="http://aprodiksi.org/" target="_blank" rel="noopener">Aliansi Profesi Pendidik Akuntansi Indonesia (APRODIKSI)</a>.</div> <div>&nbsp;</div> <div><a href="http://aprodiksi.org/" target="_blank" rel="noopener"><img src="/public/site/images/jpak/aprodiksi1.jpg" alt=""></a></div> <div>&nbsp;</div> <div><strong>Jurnal Pendidikan Akuntansi (JPAK)&nbsp;</strong>telah terindeks di:</div> <div><a href="https://garuda.ristekbrin.go.id/journal/view/4751" target="_blank" rel="noopener"><img src="/public/site/images/jpak/garuda.png"></a><a href="https://scholar.google.co.id/citations?hl=en&amp;user=vbn40dIAAAAJ" target="_blank" rel="noopener"><img src="/public/site/images/jpak/google_scholar.png"></a></div> en-US <p>Authors who publish with this journal agree to the following terms:</p> <ol type="a"> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a&nbsp;<a title="JPAK" href="http://creativecommons.org/licenses/by-nc/4.0" target="_blank" rel="noopener">Creative Commons Attribution License</a>&nbsp;that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See&nbsp;<a href="http://opcit.eprints.org/oacitation-biblio.html" target="_blank" rel="noopener">The Effect of Open Access)</a>.</li> </ol> <p>Jurnal Pendidikan Akuntansi (JPAK)&nbsp;is licensed under a&nbsp;<a title="JPAK" href="http://creativecommons.org/licenses/by-nc/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution-NonCommercial 4.0 International License.</a></p> <p><a href="http://creativecommons.org/licenses/by-nc/4.0/" target="_blank" rel="license noopener"><img src="https://i.creativecommons.org/l/by-nc/4.0/88x31.png" alt="Creative Commons License"></a></p> jpak@unesa.ac.id (Moh. Danang Bahtiar) hanhardini@unesa.ac.id (Han Tantri Hardini) Sun, 01 Aug 2021 11:55:46 +0000 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Pengantar Akuntansi, Literasi Digital, Dan Self-Regulated Learning Terhadap Keberhasilan Pembelajaran Akuntansi Keuangan Berbasis Daring https://ejournal.unesa.ac.id/index.php/jpak/article/view/39422 <p><em>This research&nbsp; to &nbsp;analyze whether there is an influence between the introduction of accounting, digital literacy and self-regulated learning on the success of online-based financial accounting learning in accounting education students of class 2018. This research is quantitative by taking the data through questionnaires. Based on the results of the regression analysis, it can be seen that in the partial test (t test) the three variables, namely X<sub>1</sub>, X<sub>2</sub> and X<sub>3,</sub> have t value greater than t table. These results conclude that the three variables have a positive effect on the success of online-based financial accounting learning or it can be said that Ho is rejected and Ha is accepted. The results of the f-test indicate that Ho is rejected and Ha which states that there is a positive influence between the introduction of accounting, digital literacy and self-regulated learning simultaneously on the success of online-based financial accounting learning. In this study, the resulting determinant coefficient is that all independent variables have an effect on the dependent.</em></p> Pirmina Setyowati, Rochmawati Rochmawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39422 Sat, 31 Jul 2021 14:25:04 +0000 Pengaruh Uang Saku, Teman Sebaya, Lingkungan Sekitar Terhadap Pengendalian Diri Mahasiswa Dalam Pengelolaan Keuangan Di Era Covid-19 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39420 <p><em>Student self-control when managing finances today is dependent on pocket money, peers, and the surrounding environment. In terms of managing finances, students need to control themselves with three factors, namely; Pocket money, Peers, and The Neighborhood. This study aims to find out the influence of pocket money, peers, and the surrounding environment as variable moderators. This research uses quantitative research. Data collection using questionnaires with a population of 100 undergraduate students from various universities in Indonesia. Sample techniques that will be used Simple Random Sampling Techniques, with the criteria used are undergraduate students who are still active in lectures. The data analysis used is multiple linear analysis. The results prove 1) pocket money significantly negatively affects students' self-control in financial management 2) Peers significantly positively affect financial management 3) The surrounding environment has a significant positive influence on students' self-control. The results showed that pocket money, peers, and the surrounding environment simultaneously have a significant influence on students' self-control in financial management in the era of covid-19.</em></p> Ester Lesminda, Rochmawati Rochmawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39420 Sat, 31 Jul 2021 14:30:52 +0000 Penerapan Model Pembelajaran Problem Based Learning Berbantuan Buku Ajar Dalam Meningkatkan Hasil Belajar Akuntansi Perbankan Syariah https://ejournal.unesa.ac.id/index.php/jpak/article/view/39400 <p><em>Efforts that can be made to improve learning outcomes are to use learning models that can be considered suitable for improving learning outcomes, one of the most widely used learning models is Problem Based Learning (PBL). The research is used as a tool for analyzing the learning outcomes of Problem Based Learning (PBL), for analyzing the activities carried out by the teacher during the learning process, for evaluating student activities during the teaching and learning process in the classroom or outside the classroom, as well as for analyzing student responses after carrying out learning activities using learning model Problem Based Learning (PBL). The type of research chosen was a Classroom Action Research method or PTK focused on the research model conducted by Kemmis and Mc Taggart. The subjects of this study were XI Sharia Banking (PBS) students of SMK Negeri 1 Sambeng for the 2019/2020 academic period with 30 students. The results conveyed that the teacher had made Problem Based Learning (PBL) according to the syntax stated in the Learning Implementation Plan or abbreviated as RPP which was proven by an increase in student scores and a good response from students.</em></p> Hanifah Rahma Fadilah, Luqman Hakim ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39400 Sat, 31 Jul 2021 14:41:59 +0000 Peran Efikasi Diri Dalam Memediasi Pengaruh Pengenalan Lapangan Persekolahan (PLP) dan Persepsi Profesi Guru Terhadap Minat Menjadi Guru Akuntansi https://ejournal.unesa.ac.id/index.php/jpak/article/view/39567 <p><em>Education Workforce Education Institutions (LPTK) is institutions that produce graduates to be a teacher. But not all students have an interest become a teacher, because growing interest is influenced by many factors. Several factors that are throught to influence growing interest in becoming an accounting teacher is School Field Introduction (PLP), teacher profession perceptions and self-efficacy. The purpose of study to find out self-efficacy as mediation to impact of School Field Introduction (PLP) and teacher profession perceptions on the interest become an accounting teacher. Quantitative research type. The population is active student from department of accounting education 2017, Universitas Negeri Surabaya a total of 96 students with saturated sampling technique. The data collection using a questionnaire. The data analysis method used is SEM-PLS. The acquisition proves 1) </em><em>PLP has a positive significant effect the interest become an accounting teacher, 2) teacher profession perception has a positive significant effect the interest become an accounting teacher, 3) PLP has a positive significant effect the self-efficacy, 4) teacher profession perception has a positive significant effect the self-efficacy, 5) self-efficacy has a positive significant effect the interest become an accounting teacher, 6) PLP towards the interest become an accounting teacher through self-efficacy, 7) teacher profession perception towards the interest become an accounting teacher through self-efficacy.</em></p> Masrotin masrotin, Eko Wahjudi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39567 Sat, 31 Jul 2021 14:45:43 +0000 Pengaruh Penerapan Pembelajaran Daring, Tingkat Pendidikan Orangtua Dan Kecerdasan Emosional Terhadap Hasil Belajar Komputer Akuntansi https://ejournal.unesa.ac.id/index.php/jpak/article/view/39399 <p><em>The success of humans in obtaining education can be supported from several aspects, because the measure of human quality is determined by the level of learning outcomes. This research was conducted with the aim of analyzing the effect of learning, parental education levels and intelligence on learning outcomes of accounting computers. This type of research is quantitative using a sample of Surabaya state university students in the accounting education program class 2018 with purposive sampling technique and collecting data through a questionnaire. The results of regression analysis, partial test (t test) on variables X1, X3 are greater than t table, respectively 2.127 and 3.657. Whereas for the variable X2 t count is smaller than t table which is equal to 0.570. Which means the variable application of online learning (X1), emotional intelligence (X3) has a positive effect on the learning variable (Y) so Ho is rejected, Ha is accepted. The parental education level variable (X2) has no effect on the learning outcome variable (Y) so Ho is accepted, Ha is rejected. Simultaneous test results (f test) showed a result of 37.877 with a significance of 0.000, so Ho is rejected, Ha which says there is a positive influence between the application of learning outcomes of learning computer accounting is accepted. The result of the coefficient of determination (R ^ 2) obtained 0.666 shows that all independent variables affect the variable by 66.6%, while the other 33.4% are obtained from other variables outside the research.</em></p> Siti Fathimatuzzaro, Rochmawati Rochmawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39399 Sat, 31 Jul 2021 14:50:23 +0000 Pengaruh Hasil Belajar Micro Teaching dan Lingkungan Keluarga Terhadap Minat Menjadi Guru Akuntansi Melalui Efikasi Diri Sebagai Variabel Moderasi https://ejournal.unesa.ac.id/index.php/jpak/article/view/39371 <p><em>Teacher is the main factor determain the &nbsp;success of education. Professional teachers are needed to achieve these goals. One of the requirements to become a professional teacher is to take an undergraduate education program. However, not all students at State University of Surabaya who take the accounting study program have an interest in becoming an accounting teacher. This is because interest in becoming a teacher can be influenced by encouragement from oneself and strengthened by external factors that come from outside. This study aims to analyze the influence of micro teaching learning outcomes to the interest in becoming an accounting teacher, the influence of the family environment on the interest in becoming an accounting teacher, the effect of micro teaching learning outcomes through self-efficacy on the interest in becoming an accounting teacher, and the influence of the family environment through self-efficacy on the interest in becoming an accounting teacher. The type of ex-post-facto quantitative research. This study has a population 112 students of the Accounting Education, Faculty of Economics and Business, State University of Surabaya. The sampling method was purposive sampling. The sample was determind based on the Slovin formula amounted to 88 students. The data collection was carried out through a likert scale questionnaire which hasben tasted for validity and reability. The result of data analysis using&nbsp; path analysis &nbsp;showed</em><em> there are micro teaching learning outcomes positively and significantly able to be influenced interest in becoming an accounting teacher, &nbsp;family environtment able to be influenced interest in becoming an accounting teacher positively and significantly, self-efficacy unable moderate of micro teaching learning outcomes on the interest in becoming an accounting teacher, and unable moderate the family environment on the interest in becoming an accounting teacher.</em></p> Denandhia Arvina Karyantini, Rochmawati Rochmawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39371 Sat, 31 Jul 2021 14:55:02 +0000 Pengaruh Literasi Keuangan, Sikap Keuangan, dan Pendidikan Keuangan Keluarga Terhadap Manajemen Keuangan Pribadi dengan Locus Of Control Sebagai Variabel Intervening https://ejournal.unesa.ac.id/index.php/jpak/article/view/39809 <p><em>Personal financial management needs to be done by every individual including students. However, not all individuals are accustomed to doing personal financial management. Personal financial management in students is thought to be influenced by financial literacy, financial attitudes, and family financial education through locus of control as an intervening variable. The purpose of this study was to analyze the direct and indirect effects of financial literacy, financial attitudes, and family financial education on personal financial management with locus of control as an intervening. Quantitative research is the type of research used. Questionnaires are used as data collection. The total population of the study was 158 students of Accounting Education, State University of Surabaya, class of 2017 and 2018. Purposive sampling was used for sampling. Classical assumption test, regression analysis, path analysis and Sobel test were used as data analysis techniques and used SPSS 16.0 software. This study resulted in 1) the direct influence of financial literacy, financial attitudes, and family financial education on personal financial management. 2) There is an indirect effect of locus of control on personal financial management. 3) There is an indirect influence of financial literacy, financial attitudes, and family financial education on locus of control 4) Locus of control is not an intervening variable of financial literacy on personal financial management . 5) locus of control is an intervening variable of financial attitudes and family financial education on personal financial management.</em></p> Ihda Rohmatin Khoirunnisa, Rochmawati Rochmawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39809 Sat, 31 Jul 2021 14:58:18 +0000 Pengembangan Bahan Ajar Elektronik Mata Pelajaran Praktikum Akuntansi Lembaga/ Instansi Pemerintah Kelas XI SMK Berbasis Kontekstual https://ejournal.unesa.ac.id/index.php/jpak/article/view/39596 <p><em>The use of teaching materials has an important influence in achieving learning objectives. Teaching materials for learning must be appropriate and as needed. This research aims to produce contextual-based electronic teaching materials product, analyze the feasibility of contextual-based electronic teaching materials, and analyze students' responses to contextual-based electronic teaching materials. The 4D model by Thiagarajan, Semmel, and Semmel was used in the development process. The stages consist of define, design, and up to the development, because the disseminate stage is not carried out. The research subjects were material, linguistic, graphic expexrt, and students of class XI competency in accounting at SMKN 1 Surabaya. The types of data uses quantitative and qualitative data. Data analysis was carried out by quantitative and qualitative analysis. The results of the research from expert validation meet very feasible criteria based on the average feasibility of material, language, and graphics. The results after the product trial obtained that students responses met very understandable criteria.</em><strong><br> <br> </strong></p> Nur Aisyah Pratiwi, Agung Listiadi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39596 Sat, 31 Jul 2021 15:02:31 +0000 Pengaruh Kesadaran, Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Penerapan e-filing Terhadap Kepatuhan WPOP https://ejournal.unesa.ac.id/index.php/jpak/article/view/39627 <p><em>Tax revenue is the main source of revenue from APBN. Seeing the importance of taxes in advancing and developing the country, it is natural that the Indonesian government targets taxpayer compliance to continue to increase every year, especially income tax. However, when viewed from the percentage of individual taxpayer compliance (WPOP) KPP Pratama Surabaya Gubeng, each year has decreased in the last four years. This study aims to test whether awareness, socialization of taxation, quality of tax service services, and the application of e-filing have an effect on WPOP compliance. The method used is a quantitative method with a sample of 100 WPOP KPP Pratama Surabaya Gubeng. Collecting data using a questionnaire. Analysis of the data used, namely multiple linear regression. The results of this study simultaneously all independent variables together affect WPOP compliance. While partially, awareness, socialization of taxation, and the application of e-filing affect WPOP compliance, but the quality of tax services does not affect WPOP compliance.</em></p> Nova Arianto Toldo Pratama, Susanti Susanti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39627 Sat, 31 Jul 2021 15:08:38 +0000 Pengembangan E-Book Interaktif Berbasis Android Mata Pelajaran Layanan Lembaga Keuangan Syariah https://ejournal.unesa.ac.id/index.php/jpak/article/view/39765 <p><em>The changing of times have reduced the boundary between digital world and physical world in many fields of human life including education. The revised edition of Kurikulum 2013, which was the last change in the education curriculum in Indonesia, must always be balanced with the development of learning tools including teaching materials. This research and development is aimed to develop teaching materials in interactive e-books form based on android devices with a scientific approach to the subject of Islamic financial services in class XII semester 1. This development uses the 4D model belonging to Thiagarjan, Semmel, and Semmel which consists of the stage define, design, develop, and disseminate. However, due to the limitations of the researcher, the research focused on the development stage and implemented the dissemination on a limited basis. The result of this study in feasibility test by a material, linguist, graphical, and stundents’ responses to the use of e-book. From those results, it is known that android based interactive e-book with scientific approach are very suitable for use for learning activities.</em></p> Ananda Putri Dianti, Luqman Hakim ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39765 Sat, 31 Jul 2021 15:14:54 +0000 Determinan Mutu Belajar Mahasiswa Pendidikan Akuntansi Akibat Covid-19 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39863 <p><em>This study aims to partially test the effect of e-learning and motivation on the learning quality of UNIPMA Accounting Education students due to Covid-19. This type of research is quantitative research with data collection techniques using questionnaires. This research was conducted on students of Class 2017, 2018, and 2019 with a population of 78 respondents with a saturated sample of 78 student respondents. The results prove that the learning quality of UNIPMA Accounting Education students as a result of Covid-19 is positively and significantly affected by e-learning, namely with the opportunity to work together, through the availability of software so as to facilitate the learning process simultaneously without any constraints on distance. In addition, motivation also affects the quality of student learning, namely with the ambition and desire to succeed students in improving their competencies.</em></p> Nisa Fardani, Supri Wahyuning Utomo, Nur Wahyuning Sulistyowati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/39863 Sat, 31 Jul 2021 00:00:00 +0000 Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi https://ejournal.unesa.ac.id/index.php/jpak/article/view/40051 <p>The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers who pay and report their tax at KPP Pratama Surabaya Wonocolo are used a population, with the sample is individual taxpayers whom the researcher meets accidentally and suitable as a data source. Based on the results of the t test, it is known that the information technology utilization variable has no and insignificant effect on individual taxpayer compliance, while the other independent variables, namely tax knowledge and tax sanctions have a positive and significant effect on individual taxpayer compliance. Likewise with the result of the f test which shows that the use of information technology, tax knowledge, and tax sanctions simultaneously has a positive and significant effect on individual taxpayer compliance.</p> Choirum Annisah, Susanti Susanti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/40051 Sat, 31 Jul 2021 15:32:06 +0000 Concept or Practice: Kajian Tentang Respon Kemampuan Kognitif Mahasiswa Pada Matakuliah Penganggaran https://ejournal.unesa.ac.id/index.php/jpak/article/view/40296 <p><em>The way a person receives knowledge has various kinds of responses according to their abilities. This research aims to develop an effective learning approach and the response of students' cognitive abilities in budgeting courses both in theory and practice. A quantitative approach is used as a type of Research and Development (R&amp;D) methods on 102 accounting students who taking Budgeting Courses. Data were obtained from Accounting Students of the Faculty of Economics, UM, who were still taking budgeting courses and were given a questionnaire. The results of observations made in the budgeting course showed that the enthusiasm shown by students showed a good and enthusiastic attitude when explained by the lecturer about practical and theoretical. However, when the students were asked to do practice questions in the theory course, they had difficulty applying the theory to the problem. When online lectures, the conclusion </em><em>is</em><em> the use of appropriate learning methods and approaches and media will be simulate the response of students' cognitive abilities both theoretically and practically.</em></p> Miranti Puspaningtyas, Sulastri Sulastri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/40296 Sat, 31 Jul 2021 15:35:50 +0000 Pengaruh Kemandirian dan Gaya Belajar Terhadap Hasil Belajar Dengan Variabel Mediasi Motivasi Belajar https://ejournal.unesa.ac.id/index.php/jpak/article/view/40134 <p><em>This study aims to determine the role of the learning motivation variable as a mediation between the influence of independent learning and the influence of learning styles on learning outcomes in Universitas Negeri Surabaya Accounting Education students. This type of research used in this research is a type of quantitative research. The data collection techniques used in this study were questionnaires and documentation. Data processing in this study using SEM analysis techniques. The conclusions obtained based on this research are learning independence can affect learning motivation directly, learning style can affect learning motivation directly, learning outcomes are directly influenced by learning motivation, learning motivation cannot be a variable that mediates learning independence on learning outcomes, learning motivation cannot mediate learning styles on learning outcomes.</em></p> Nadia Virany Khusnul Khotimah, Eko Wahjudi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/40134 Sat, 31 Jul 2021 15:38:58 +0000 Pengembangan Perangkat Pembelajaran Berbasis Problem Based Learning (PBL) untuk Meningkatkan Higher Order Thinking Skill (HOTS) https://ejournal.unesa.ac.id/index.php/jpak/article/view/40253 <p><em>The aim of this research is to produce a </em><em>PBL</em><em> learning tool that can be used to improve </em><em>HOTS </em><em>in Accounting Learning Strategy courses in terms of experts, practitioners, and students. This research was a research development</em><em>. </em><em>The development process uses the stages of the 4D development model. The data analysis technique is descriptive analysis. </em><em>T</em><em>he learning device which includes RPP and LKM. Data analysis was conducted to determine the feasibility of the learning device developed by converting the trial data on a five scale.</em> <em>The results of this research are (1) development of learning tools in the form of Learning Implementation Plans and Student Activity Sheets to improve </em><em>HOTS</em><em>, on the use of </em><em>PBL </em><em>models. The learning device trial was carried out on students participating in the Accounting Learning Strategy course. Before being tested, the learning tool has gone through a revision stage from an expert lecturer and is declared very feasible to be used in learning. (2) Feasibility or quality of learning devices in the form of Learning Implementation Plans and Student Worksheets in terms of various aspects of assessment are categorized as very feasible. (3) Based on the results of student responses to the use of worksheets on the application of PBL to increase HOTS, all aspects of assessment get a score in the very decent category.</em></p> Merinda Noorma Novida Siregar, Rizqi Ilyasa Aghni ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unesa.ac.id/index.php/jpak/article/view/40253 Sat, 31 Jul 2021 15:43:52 +0000