Pub Date : 2021-04-30DOI: 10.26740/jpak.v9n1.p13-24
Elsa Dwi Indrianti, Agung Listiadi
Interest in becoming an educator arises because of a willingness from oneself and is strengthened by several other factors. This research was conducted to analyze the variables of the family environment, learning achievement and teacher welfare on the interest in becoming an accounting teacher. The type of research used in this study is quantitative with a population of 320 students in the Accounting Education Study Program, Faculty of Economics and Business, State University Of Surabaya. Data obtained from documents and distributing questionnaries to 178 respondents. This study used proportional random sampling technique. The data analysis technique used Multiple Linear Regression by IBM SPSS 20 for windows application. The results of the analysis show that the family environment, learning achievement and teacher welfare simultaneously have a significant influence on the interest in becoming an accounting teacher. Family environment has a direct influence on interest in becoming an accounting teacher. Learning achievement has a direct influence on interest in becoming an accounting teacher. And teacher welfare also has a direct influence on interest in becoming an accounting teacher.
{"title":"Pengaruh Lingkungan Keluarga, Prestasi Belajar, dan Kesejahteraan Guru Terhadap Minat Menjadi Guru Akuntansi","authors":"Elsa Dwi Indrianti, Agung Listiadi","doi":"10.26740/jpak.v9n1.p13-24","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p13-24","url":null,"abstract":"Interest in becoming an educator arises because of a willingness from oneself and is strengthened by several other factors. This research was conducted to analyze the variables of the family environment, learning achievement and teacher welfare on the interest in becoming an accounting teacher. The type of research used in this study is quantitative with a population of 320 students in the Accounting Education Study Program, Faculty of Economics and Business, State University Of Surabaya. Data obtained from documents and distributing questionnaries to 178 respondents. This study used proportional random sampling technique. The data analysis technique used Multiple Linear Regression by IBM SPSS 20 for windows application. The results of the analysis show that the family environment, learning achievement and teacher welfare simultaneously have a significant influence on the interest in becoming an accounting teacher. Family environment has a direct influence on interest in becoming an accounting teacher. Learning achievement has a direct influence on interest in becoming an accounting teacher. And teacher welfare also has a direct influence on interest in becoming an accounting teacher.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122956387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.26740/jpak.v9n1.p71-78
Richard Jannuar Ade Irawan Wairisal, Hariyati Hariyati
This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.
{"title":"Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance","authors":"Richard Jannuar Ade Irawan Wairisal, Hariyati Hariyati","doi":"10.26740/jpak.v9n1.p71-78","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p71-78","url":null,"abstract":"This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129734318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.26740/jpak.v9n1.p88-94
Hanifah Roihanah, Rochmawati Rochmawati
This development study aims to produce teaching materials in the form of a worksheet based on Higher Order Thinking Skills in basic banking topics for grade X SMK accounting expertise. There are several problems in the curriculum, namely the low competence of teachers brought by the average set by the government, low readiness of student competencies, and limited relevant teaching materials. This research was conducted to solve problems related to very limited teaching materials and will be developed through the Higher Order Thinking Skills (HOTS) Basic Banking Student Activity Sheet (LKPD). The test subjects to be used in this study were 20 students of class X Accounting at SMK Negeri 1 Sambeng Lamongan. The development model that used in this study is 4D Thiagarajan with some stages, they are: define, design, develop, disseminate. But, the was not carried out. The results of this study show that material eligibility 80,5%, evaluation eligibility 81%, language eligibility 77% with the overall eligibility rate is 80% that can be said “feasible”. That teaching materials in the form of the worksheet based on Higher Order Thinking Skills can be used in learning activities.
本发展研究的目的是为X级SMK会计专业知识的基础银行主题制作基于高阶思维技能的工作表形式的教材。该课程存在政府设定的平均水平导致教师能力低下、学生能力准备不足、相关教材有限等问题。这项研究是为了解决与非常有限的教材相关的问题，并将通过高阶思维技能(HOTS)基础银行学生活动表(LKPD)进行发展。本研究的测试对象为SMK Negeri 1 Sambeng Lamongan会计X班的20名学生。本研究使用的开发模型是4D Thiagarajan模型，分为几个阶段:定义、设计、开发、传播。但是，这并没有付诸实施。本研究结果表明，材料合格率为80,5%，评价合格率为81%，语言合格率为77%，总体合格率为80%，可以说是“可行的”。基于高阶思维技能的工作表形式的教材可以在学习活动中使用。
{"title":"Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) Perbankan Dasar Kelas X SMK","authors":"Hanifah Roihanah, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n1.p88-94","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p88-94","url":null,"abstract":"This development study aims to produce teaching materials in the form of a worksheet based on Higher Order Thinking Skills in basic banking topics for grade X SMK accounting expertise. There are several problems in the curriculum, namely the low competence of teachers brought by the average set by the government, low readiness of student competencies, and limited relevant teaching materials. This research was conducted to solve problems related to very limited teaching materials and will be developed through the Higher Order Thinking Skills (HOTS) Basic Banking Student Activity Sheet (LKPD). The test subjects to be used in this study were 20 students of class X Accounting at SMK Negeri 1 Sambeng Lamongan. The development model that used in this study is 4D Thiagarajan with some stages, they are: define, design, develop, disseminate. But, the was not carried out. The results of this study show that material eligibility 80,5%, evaluation eligibility 81%, language eligibility 77% with the overall eligibility rate is 80% that can be said “feasible”. That teaching materials in the form of the worksheet based on Higher Order Thinking Skills can be used in learning activities.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133052687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.26740/jpak.v9n1.p116-122
Alifah Dwi Novianti, L. Hakim
The Purpose of this study to analyze the knowledge of Islamic banking, bank products and religiosity towards saving interest in Islamic banks with perception as a moderating variable. This type of research is quantitative. Active students of Islamic economics study programs at three state universities in Surabaya as research sample numbered 100 students using the quota sampling technique. Data collection techniques with questionnaires. The results show there is an influence of Islamic banking knowledge on saving interest, there is an influence of bank products on saving interest, there is an influence of religiosity on saving interest, perception is not a moderating variable of sharia banking knowledge with saving interest, perception is not a moderating variable of bank products with saving interest, perception is a moderating variable of religiosity with saving interest.
{"title":"Pengaruh Pengetahuan, Produk dan Religiusitas Terhadap Minat Menabung dengan Variabel Moderating Persepsi","authors":"Alifah Dwi Novianti, L. Hakim","doi":"10.26740/jpak.v9n1.p116-122","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p116-122","url":null,"abstract":"The Purpose of this study to analyze the knowledge of Islamic banking, bank products and religiosity towards saving interest in Islamic banks with perception as a moderating variable. This type of research is quantitative. Active students of Islamic economics study programs at three state universities in Surabaya as research sample numbered 100 students using the quota sampling technique. Data collection techniques with questionnaires. The results show there is an influence of Islamic banking knowledge on saving interest, there is an influence of bank products on saving interest, there is an influence of religiosity on saving interest, perception is not a moderating variable of sharia banking knowledge with saving interest, perception is not a moderating variable of bank products with saving interest, perception is a moderating variable of religiosity with saving interest.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126300563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study to produce and analyze the results of advisability and student responses to the textbook based on scientific approach on financial accountiingg subjects. This textbook was tested by material experts, linguists, and graphic, tested on 20 XI grade Financial Accounting students at Sooko Mojokerto State Vocational School. The research method used 4D development model by Thiagarajan without being spread. This study gets results from the validation of material experts by 91.70%, validation of linguists 80%, graphic validation by 86.67% and students responses by 96%. The recapitulation was successfully obtained 88.59% and it can be concluded that the textbooks developed were very feasible to use.
{"title":"Pengembangan Buku Ajar Berbasis Scientific Approach Pada Mata Pelajaran Akuntansi Keuangan Kelas XI Semester Genap SMK Negeri 1 Sooko Mojokerto","authors":"Nana Febriana, Agung Listiadi","doi":"10.26740/jpak.v8n3.p1-6","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p1-6","url":null,"abstract":"The purpose of this study to produce and analyze the results of advisability and student responses to the textbook based on scientific approach on financial accountiingg subjects. This textbook was tested by material experts, linguists, and graphic, tested on 20 XI grade Financial Accounting students at Sooko Mojokerto State Vocational School. The research method used 4D development model by Thiagarajan without being spread. This study gets results from the validation of material experts by 91.70%, validation of linguists 80%, graphic validation by 86.67% and students responses by 96%. The recapitulation was successfully obtained 88.59% and it can be concluded that the textbooks developed were very feasible to use.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128399415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.26740/jpak.v8n3.p60-68
Anisah Nurwandini, Joni Susilowibowo
This development research aims to analyze the process of development, feasibility, and response of product learners Student Activity Sheet Services Company Accounting Practicum in the Documentation and Recording phase. The development model used in this study is 4-D by Thiagarajan with the stages of define, design, develop, and disseminate. The research instruments used were study sheets and validation, as well as students' responses to the validation results of the material experts for the content component by 80% and the presentation component by 82.222%, linguists by 80%, graphic experts by 90.909% with the results of the feasibility component by 83.283 % of the categories are said to be "very feasible", and the response of students by 96% whose categories are said to be very understanding of the material.
{"title":"Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Sebagai Penerapan Kurikulum 2013 Pada Mata Pelajaran Praktikum Akuntansi Perusahaan Jasa Kelas XI Akuntansi Di SMK Negeri 1 Surabaya","authors":"Anisah Nurwandini, Joni Susilowibowo","doi":"10.26740/jpak.v8n3.p60-68","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p60-68","url":null,"abstract":"This development research aims to analyze the process of development, feasibility, and response of product learners Student Activity Sheet Services Company Accounting Practicum in the Documentation and Recording phase. The development model used in this study is 4-D by Thiagarajan with the stages of define, design, develop, and disseminate. The research instruments used were study sheets and validation, as well as students' responses to the validation results of the material experts for the content component by 80% and the presentation component by 82.222%, linguists by 80%, graphic experts by 90.909% with the results of the feasibility component by 83.283 % of the categories are said to be \"very feasible\", and the response of students by 96% whose categories are said to be very understanding of the material.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128163430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.26740/jpak.v8n3.p157-165
Dessy Putri Andini, Arisona Ahmad
Abstrak Penelitian ini bertujuan untuk menganalisis proses perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah Kabupaten Jember. Penelitian ini merupakan penelitian kualitatif. Teknik analisis data yang digunakan menggunakan pemikiran Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Seluruh proses baik dari perencanaan, pelaksanaan, hingga pelaporan telah dilakukan pertanggungjawaban dengan mekanisme sesuai dengan regulasi dan selalu melibatkan partisipasi warga setempat. Kata Kunci: Perencanaan; Pelaksanaan; Pertanggungjawaban; Alokasi Dana Desa (ADD) Abstract This study aims to analyze the process of planning, implementation, and accountability of village fund allocations in Jenggawah Village, Jember Regency. This research is qualitative. The data analysis technique used uses the thinking of Miles and Huberman. This study indicates that the planning, implementation, and accountability of village fund allocations in Jenggawah Village are by the Regulation of the Minister of Home Affairs Number 113 of 2014. The entire process, from planning, and implementation, to reporting, has been carried out with accountability mechanisms by regulations and always involves the participation of residents. Keywords: Planning; Implementation; Accountability; Village Funds Allocation
本研究旨在分析姜加瓦省农村资金的规划、实施和责任过程。这项研究是定性的研究。使用的数据分析技术采用了迈尔斯和胡伯曼的思维。这项研究的结果表明，羌嘎瓦村的规划、实施和村庄资金分配符合2014年《113条内政部长条例》。从规划、执行到报告，所有的过程都是按照适当的监管机制和总是包括当地居民的参与来完成的。关键词:规划;执行;问责制;村基金分配(ADD)分析了计划、实施和授权村基金的进展。这项研究是合格的。技术分析数据利用了迈尔斯和胡伯曼的思考。2014年113号《家庭事务部长规定》(the Home Affairs Number of Home Affairs)的策划、实施和会计协商。据报道，全部过程、计划和执行都已考虑到监管机构的会计机制，并始终参与驻地的参与。安装:计划;Implementation;Accountability;村庄基金分配
{"title":"Analisis Perencanaan, Pelaksanaan, dan Pertanggungjawaban Alokasi Dana Desa (ADD) di Desa Jenggawah Kabupaten Jember","authors":"Dessy Putri Andini, Arisona Ahmad","doi":"10.26740/jpak.v8n3.p157-165","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p157-165","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk menganalisis proses perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah Kabupaten Jember. Penelitian ini merupakan penelitian kualitatif. Teknik analisis data yang digunakan menggunakan pemikiran Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Seluruh proses baik dari perencanaan, pelaksanaan, hingga pelaporan telah dilakukan pertanggungjawaban dengan mekanisme sesuai dengan regulasi dan selalu melibatkan partisipasi warga setempat. \u0000 \u0000Kata Kunci: Perencanaan; Pelaksanaan; Pertanggungjawaban; Alokasi Dana Desa (ADD) \u0000 \u0000Abstract \u0000This study aims to analyze the process of planning, implementation, and accountability of village fund allocations in Jenggawah Village, Jember Regency. This research is qualitative. The data analysis technique used uses the thinking of Miles and Huberman. This study indicates that the planning, implementation, and accountability of village fund allocations in Jenggawah Village are by the Regulation of the Minister of Home Affairs Number 113 of 2014. The entire process, from planning, and implementation, to reporting, has been carried out with accountability mechanisms by regulations and always involves the participation of residents. \u0000Keywords: Planning; Implementation; Accountability; Village Funds Allocation","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126897868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.26740/jpak.v8n3.p17-28
Verol Wahyu diny Putra, Agung Listiadi
Student learning outcomes at this time are the effect of multiple factors which can be internal and external. The purpose of this study is to analyze the effects of variables (learning motivation, interest in learning, and learning intensity) in class XI students of Introduction to Accounting and Finance at SMK Negeri 10 Surabaya. The type of this research is quantitative. The population in this study were 144 students of class XI SMK Negeri 10 Surabaya and were sampled by means of Non Probability Sampling or sampling techniques that did not provide equal opportunities / opportunities for each element or member of the population to be selected as samples and the sampling technique used was used was purposive sampling with certain criteria, namely students of class XI Accounting. After conducting the research, the conclusions are (1) The results of this study indicate a significant value of less than 5% (0.007 <0.05) that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (2). This also shows a significance value of less than 5% (0.000 <0.05) which means that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (3) in research research shows the significance value also shows less than 5 % (0.008 <0.05) that the learning intensity of students has a positive and significant effect on learning outcomes introducing accounting and finance (4) For the results of hypothesis testing, the F test shows a significance value of less than 0.05, namely 0.000. The results of this study indicate that the variables of learning motivation (X1), Learning Interest (X2), and Learning Intensity (X3) simultaneously have a positive effect on learning outcomes introducing accounting and finance (Y) in class XI students of SMKN 10 Surabaya.
{"title":"Pengaruh Motivasi, Minat, dan Intensitas Belajar Terhadap Hasil Belajar Siswa Pada Pengantar Akuntansi dan Keuangan","authors":"Verol Wahyu diny Putra, Agung Listiadi","doi":"10.26740/jpak.v8n3.p17-28","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p17-28","url":null,"abstract":"Student learning outcomes at this time are the effect of multiple factors which can be internal and external. The purpose of this study is to analyze the effects of variables (learning motivation, interest in learning, and learning intensity) in class XI students of Introduction to Accounting and Finance at SMK Negeri 10 Surabaya. The type of this research is quantitative. The population in this study were 144 students of class XI SMK Negeri 10 Surabaya and were sampled by means of Non Probability Sampling or sampling techniques that did not provide equal opportunities / opportunities for each element or member of the population to be selected as samples and the sampling technique used was used was purposive sampling with certain criteria, namely students of class XI Accounting. After conducting the research, the conclusions are (1) The results of this study indicate a significant value of less than 5% (0.007 <0.05) that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (2). This also shows a significance value of less than 5% (0.000 <0.05) which means that the learning motivation of students has a positive and significant effect on learning outcomes introducing accounting and finance (3) in research research shows the significance value also shows less than 5 % (0.008 <0.05) that the learning intensity of students has a positive and significant effect on learning outcomes introducing accounting and finance (4) For the results of hypothesis testing, the F test shows a significance value of less than 0.05, namely 0.000. The results of this study indicate that the variables of learning motivation (X1), Learning Interest (X2), and Learning Intensity (X3) simultaneously have a positive effect on learning outcomes introducing accounting and finance (Y) in class XI students of SMKN 10 Surabaya.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128090348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.26740/jpak.v8n3.p37-45
Farida Sariningtyas, Joni Susilowibowo
This development research resulted in a scientific approach based LKPD on the material for recording financial transactions of manufacturing companies at SMKN 1 Jombang which aims to determine the feasibility and responses of students for the development of LKPD. The development model used by researchers is the 4-D (Four D Model) developed by Thiagarajan, including define, design, develop, and disseminate. However in the following research it is only carried out until the develop stage. The instruments used in this study were a closed questionnaire sheet and an open questionnaire sheet. The experts stated the results of the assessment that this development research which was viewed from the point of view of the feasibility of the content and presentation, the feasibility of the language, and the feasibility of the LKPD graphics obtained very good criteria. And the results of student responses to the feasibility of Student Activity Sheets based on a scientific approach in recording manufacturing company financial transactions with very understanding criteria. Thus, student activity sheets based on a scientific approach to recording material for manufacturing company financial transactions are declared very feasible as supporting teaching materials so that they can be used in learning.
{"title":"Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Scientific Approach Pada Materi Pencatatan Transaksi Keuangan Perusahaan Manufaktur","authors":"Farida Sariningtyas, Joni Susilowibowo","doi":"10.26740/jpak.v8n3.p37-45","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p37-45","url":null,"abstract":"This development research resulted in a scientific approach based LKPD on the material for recording financial transactions of manufacturing companies at SMKN 1 Jombang which aims to determine the feasibility and responses of students for the development of LKPD. The development model used by researchers is the 4-D (Four D Model) developed by Thiagarajan, including define, design, develop, and disseminate. However in the following research it is only carried out until the develop stage. The instruments used in this study were a closed questionnaire sheet and an open questionnaire sheet. The experts stated the results of the assessment that this development research which was viewed from the point of view of the feasibility of the content and presentation, the feasibility of the language, and the feasibility of the LKPD graphics obtained very good criteria. And the results of student responses to the feasibility of Student Activity Sheets based on a scientific approach in recording manufacturing company financial transactions with very understanding criteria. Thus, student activity sheets based on a scientific approach to recording material for manufacturing company financial transactions are declared very feasible as supporting teaching materials so that they can be used in learning.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123963692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.26740/jpak.v8n3.p55-59
Reynaldo Juniors, Joni Susilowibowo
In the 2013 revised curriculum, teaching and learning activities require student to be more active in the learning process. In addition, teacher is required to have teaching materials that linked to technological advances that refer to basic competencies and scientific approach, adjusted for the student needs. This research aims to create a product in the form of an e-book for teaching materials and analyze the feasibility of e-book teaching materials about service company accounting cycle. This research used 4D model (define, design, develop and disseminate) that developed by Thiagarajan, Semmel, and Semmel, but this research is only carried out until the develop stage. The research instrument used by researchers in this article is an open poll which consists study sheet of media expert, graphic expert and linguist as well as enclosed that also consists validation sheet of media expert, graphic expert and linguist. The analysis technique used by the researcher consists of analysis of study sheets, which will be analyzed descriptively along with validation sheet analysis that will be analyzed using Likert scale as stipulation in the research provisions. The assessment results obtained from material expert by 89.51%, it has a splendid eligibility level. 92.66% from linguist and 96.01% from graphic expert are showing also a superior eligibility level. Thus, from the three components, it was obtained average of 92.72% with the splendid eligibility level. This research concludes that e-book, that has developed with a scientific approach, that contain service company accounting cycle material, is stated very worthy to be used in teaching learning activities.
{"title":"Pengembangan Bahan Ajar E-book Pada Materi Siklus Akuntansi Perusahaan Jasa Sebagai Pendukung Pembelajaran Saintifik Kelas X Akuntansi Di SMK Negeri 2 Tuban","authors":"Reynaldo Juniors, Joni Susilowibowo","doi":"10.26740/jpak.v8n3.p55-59","DOIUrl":"https://doi.org/10.26740/jpak.v8n3.p55-59","url":null,"abstract":"In the 2013 revised curriculum, teaching and learning activities require student to be more active in the learning process. In addition, teacher is required to have teaching materials that linked to technological advances that refer to basic competencies and scientific approach, adjusted for the student needs. This research aims to create a product in the form of an e-book for teaching materials and analyze the feasibility of e-book teaching materials about service company accounting cycle. This research used 4D model (define, design, develop and disseminate) that developed by Thiagarajan, Semmel, and Semmel, but this research is only carried out until the develop stage. The research instrument used by researchers in this article is an open poll which consists study sheet of media expert, graphic expert and linguist as well as enclosed that also consists validation sheet of media expert, graphic expert and linguist. The analysis technique used by the researcher consists of analysis of study sheets, which will be analyzed descriptively along with validation sheet analysis that will be analyzed using Likert scale as stipulation in the research provisions. The assessment results obtained from material expert by 89.51%, it has a splendid eligibility level. 92.66% from linguist and 96.01% from graphic expert are showing also a superior eligibility level. Thus, from the three components, it was obtained average of 92.72% with the splendid eligibility level. This research concludes that e-book, that has developed with a scientific approach, that contain service company accounting cycle material, is stated very worthy to be used in teaching learning activities. ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131052961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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