? Penelitian ini bertujuan untuk menguji pengaruh antara pengetahuan pajak serta tingkat pendidikan terhadap kepatuhan dalam membayar pajak. Metode yang digunakan adalah regresi berganda dengan sampel warga Ketintang, Surabaya. Penelitian ini membuktikan bahwa hanya pengetahuan pajak yang me macu kepatuhan masyarakat dalam membayar pajak. Sebaliknya, ting kat pendidikan belum mampu memberikan dampak pada kepatuhan masyarakat untuk membayar pajak. Oleh karena itu, masyarakat perlu diberi pemahaman intensif mengenai pengetahuan pajak melalui ber bagai kegiatan, seperti seminar, pelatihan dan sosialisasi tentang pajak.

Tujuan peneliti melakukan penelitian yaitu untuk mengetahui pengaruh secara parsial dan juga simultan pada variabel bebas pembelajaran microteaching, PLP II, dan efikasi diri terhadap variabel terikat minat menjadi guru SMK akuntansi. Metode penelitian menggunakan metode penelitian kuantitatif dengan populasi mahasiswa Pendidikan Akuntansi Universitas Negeri Surabaya angkatan 2018 yang melakukan praktik mengajar (PLP II dan Kampus Mengajar) sejumlah 55 mahasiswa dengan menggunakan sampel populasi atau sampel jenuh. Kuesioner digunakan peneliti untuk  teknik pengumpulan data sedangkan metode analisis data yang digunakan peneliti yaitu analisis regresi linier berganda. Aplikasi yang digunakan peneliti dalam menganalisis penelitian ini adalah SPSS versi 25.  Penelitian memiliki hasil yaitu  menunjukan bahwa minat menjadi guru SMK akuntansi secara simultan dipengaruhi oleh pembelajaran microteaching, PLP II dan efikasi diri. Namun  secara  parsial, pembelajaran microteaching tidak berpengaruh signifikan terhadap minat  menjadi guru SMK akuntansi, PLP II tidak berpengaruh secara signifikan terhadap minat  menjadi guru SMK akuntansi, efikasi diri berpengaruh signifikan terhadap minat menjadi guru SMK akuntansi.

Covid-19 pandemic has a broad impact on the habits of the community, especially for students and housewives in fulfilling their needs. Government recommendations to comply with health protocols with social restrictions cause them to prefer shopping online. Some factors that are thought to influence online shopping decisions are financial literacy, financial technology, and digital promotion. This study aims to examine the effect of financial literacy, financial technology, and digital promotion on online purchasing decisions in the co-19 era pandemic. This type of research is quantitative research. The research population is the online shopping user community in Surabaya, aged between 20-40 years. The research sample in this study were 110 people consisting of students and housewives. Data collection techniques in the form of questionnaires and tests. Data analysis techniques using multiple regression. The results showed that financial literacy has a partial effect on online purchasing decisions as evidenced by a sign value of 0.001 <0.05, financial technology has a partial effect on online purchase decisions as evidenced by a sign value of 0.013 <0.05, digital promotions have a partial effect on online purchases as evidenced by the sign value. 0.00 <0.05. Simultaneously, financial literacy, financial technology, and digital promotion influence online purchasing decisions as evidenced by a sign value of 0.00 <0.05.

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Distance learning activities are considered less effective due to the limited ability to manage and utilize existing technology. Learning tends to use Power Point Slides which makes it difficult for students to understand the material of tangible fixed assets so that learning media for tangible fixed assets is needed that is effective and easy to understand. This study aims to produce a tangible fixed asset learning website and determine the feasibility of a tangible fixed asset material learning website and determine student responses to a tangible fixed asset material learning website. The test subjects were students of Accounting Education 2018 State University of Surabaya. The development model in this research is 4D (Define, Design, Development, Disseminate). Data collection techniques are using assessment questionnaires and questionnaires. The data analysis technique used descriptive analysis technique. The results of the research are in the form of a learning website with a development model carried out to the Development stage. The feasibility of the material learning website for fixed assets in the form of material aspects is in the very feasible category, the media aspect is in the very feasible category and the results of the student response questionnaire are in the very good category. So it can be concluded that the tangible fixed asset learning website is very suitable for use in secondary financial accounting learning 1.