Pub Date : 2018-11-20DOI: 10.21831/JPAI.V16I2.22054
Kartika Bunga Nadhya Noor, Mimin Nur Aisyah
This research is aimed at developing interactive learning media for class X student of Accounting Major at SMK Muhammadiyah 1 Yogyakarta with basic competency materials Making Adjustment Journal Entries and also examines the feasibility of interactive learning media as well as investigate the improvement of student learning motivation after using the media. This research used Research and Development (R & D) models and adapted ADDIE development model, which include 5 phases, namely: Analysis, Design, Development, Implementation, and Evaluation. The measurement of students learning motivation used questionnaire filled by 33 students of class X AK 1 as treatment group and 33 students of class X AK 2 as control group. The research results show that interactive learning media in Basic Accounting Subject declared as Strongly Feasible category with average scores of 4.5 by material expert, 4.47 by media expert, 4.35 by accounting teacher, and 4.29 by students. Based on student learning motivation analysis, the treatment group obtain an increase of 6% from 73% to 79% and control group obtain an increase of 2% from 74% to 76%. Keywords: Interactive Learning Media, Student Learning Motivation, ADDIE, Basic Accounting, Adjustment Journal Entries
本研究旨在以基本胜任力教材《调整日记账》为基础，为日惹中学会计专业X班学生开发互动式学习媒体，并探讨互动式学习媒体的可行性，以及学生使用媒体后学习动机的改善。本研究采用研发(r&d)模型，并采用ADDIE开发模型，包括分析、设计、开发、实施和评估五个阶段。学生学习动机的测量采用X AK 1班33名学生填写问卷作为实验组，X AK 2班33名学生填写问卷作为对照组。研究结果表明，会计基础学科的互动学习媒体被材料专家评为强可行类，媒体专家的平均得分为4.47分，会计教师的平均得分为4.35分，学生的平均得分为4.29分。根据学生学习动机分析，实验组从73%提高到79%，提高了6%，对照组从74%提高到76%，提高了2%。关键词:互动学习媒体、学生学习动机、ADDIE、基础会计、调整日记账分录
{"title":"DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON COMPUTER TO IMPROVE STUDENT LEARNING MOTIVATION","authors":"Kartika Bunga Nadhya Noor, Mimin Nur Aisyah","doi":"10.21831/JPAI.V16I2.22054","DOIUrl":"https://doi.org/10.21831/JPAI.V16I2.22054","url":null,"abstract":"This research is aimed at developing interactive learning media for class X student of Accounting Major at SMK Muhammadiyah 1 Yogyakarta with basic competency materials Making Adjustment Journal Entries and also examines the feasibility of interactive learning media as well as investigate the improvement of student learning motivation after using the media. This research used Research and Development (R & D) models and adapted ADDIE development model, which include 5 phases, namely: Analysis, Design, Development, Implementation, and Evaluation. The measurement of students learning motivation used questionnaire filled by 33 students of class X AK 1 as treatment group and 33 students of class X AK 2 as control group. The research results show that interactive learning media in Basic Accounting Subject declared as Strongly Feasible category with average scores of 4.5 by material expert, 4.47 by media expert, 4.35 by accounting teacher, and 4.29 by students. Based on student learning motivation analysis, the treatment group obtain an increase of 6% from 73% to 79% and control group obtain an increase of 2% from 74% to 76%. Keywords: Interactive Learning Media, Student Learning Motivation, ADDIE, Basic Accounting, Adjustment Journal Entries","PeriodicalId":372977,"journal":{"name":"Jurnal Pendidikan Akuntansi Indonesia","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133069219","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 : 2018-11-20DOI: 10.21831/JPAI.V16I2.22048
Nia Puspita Dewi, S. Siswanto
Penelitian ini bertujuan untuk meningkatkan Prestasi Belajar Kompetensi Dasar Mengelola Kartu Utang melalui Implementasi Strategi Pembelajaran Aktif Tipe Instant Assessment pada siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018.Jenis penelitian ini yaitu penelitian tindakan kelas yang dilaksanakan dalam dua siklus. Masing-masing siklus terdiri dari satu kali pertemuan. Setiap siklus terdiri dari empat tahap yaitu perencanaan tindakan, pelaksanaan tindakan, pengamatan tindakan dan refleksi tindakan. Subjek dalam penelitian ini adalah siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018 yang berjumlah 20 siswa. Indikator keberhasilan pada penelitian ini adalah apabila terjadi peningkatan nilai rata-rata siswa setelah tindakan (post test) siklus I ke nilai rata-rata siswa setelah tindakan (post test) siklus II dan apabila 75% dari jumlah seluruh siswa dapat mencapai nilai KKM yang ditentukan oleh sekolah yaitu 78. Teknik analisis data yang digunakan adalah deskriptif kualitatif dan deskriptif kuantitatif dengan persentase.Hasil penelitian menunjukkan bahwa Implementasi Strategi Pembelajaran Aktif Tipe Instant Assessment dapat meningkatkan Prestasi Belajar Kompetensi Dasar Mengelola Kartu Utang siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018. Keberhasilan tindakan tersebut dibuktikan dengan terjadinya peningkatan nilai rata-rata setelah tindakan (post test) I ke nilai rata-rata setelah tindakan (post test) II. Pada siklus I nilai rata-rata setelah tindakan (post test) sebesar 77,3 dan pada siklus II Sebesar 80,15. Secara keseluruhan kenaikan nilai rata-rata adalah sebesar 2,85 setelah adanya tindakan dengan dua siklus. Peningkatan juga terjadi pada jumlah siswa yang mencapai Kriteria Ketuntasan Minimal (KKM) yaitu pada siklus I jumlah siswa yang mencapai KKM sebesar 60% dan siklus II sebesar 85%, sehingga secara keseluruhan kenaikan sebesar 25% setelah adanya tindakan dengan dua siklus. Kata Kunci: Instant Assessment, Prestasi Belajar, Kartu Utang.
{"title":"IMPLEMENTASI STRATEGI PEMBELAJARAN AKTIF TIPE INSTANT ASSESSMENT UNTUK MENINGKATKAN PRESTASI BELAJAR KOMPETENSI DASAR MENGELOLA KARTU UTANG SISWA KELAS XI AKUNTANSI 2 SMK YAPEMDA 1 SLEMAN TAHUN AJARAN 2017/2018","authors":"Nia Puspita Dewi, S. Siswanto","doi":"10.21831/JPAI.V16I2.22048","DOIUrl":"https://doi.org/10.21831/JPAI.V16I2.22048","url":null,"abstract":"Penelitian ini bertujuan untuk meningkatkan Prestasi Belajar Kompetensi Dasar Mengelola Kartu Utang melalui Implementasi Strategi Pembelajaran Aktif Tipe Instant Assessment pada siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018.Jenis penelitian ini yaitu penelitian tindakan kelas yang dilaksanakan dalam dua siklus. Masing-masing siklus terdiri dari satu kali pertemuan. Setiap siklus terdiri dari empat tahap yaitu perencanaan tindakan, pelaksanaan tindakan, pengamatan tindakan dan refleksi tindakan. Subjek dalam penelitian ini adalah siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018 yang berjumlah 20 siswa. Indikator keberhasilan pada penelitian ini adalah apabila terjadi peningkatan nilai rata-rata siswa setelah tindakan (post test) siklus I ke nilai rata-rata siswa setelah tindakan (post test) siklus II dan apabila 75% dari jumlah seluruh siswa dapat mencapai nilai KKM yang ditentukan oleh sekolah yaitu 78. Teknik analisis data yang digunakan adalah deskriptif kualitatif dan deskriptif kuantitatif dengan persentase.Hasil penelitian menunjukkan bahwa Implementasi Strategi Pembelajaran Aktif Tipe Instant Assessment dapat meningkatkan Prestasi Belajar Kompetensi Dasar Mengelola Kartu Utang siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018. Keberhasilan tindakan tersebut dibuktikan dengan terjadinya peningkatan nilai rata-rata setelah tindakan (post test) I ke nilai rata-rata setelah tindakan (post test) II. Pada siklus I nilai rata-rata setelah tindakan (post test) sebesar 77,3 dan pada siklus II Sebesar 80,15. Secara keseluruhan kenaikan nilai rata-rata adalah sebesar 2,85 setelah adanya tindakan dengan dua siklus. Peningkatan juga terjadi pada jumlah siswa yang mencapai Kriteria Ketuntasan Minimal (KKM) yaitu pada siklus I jumlah siswa yang mencapai KKM sebesar 60% dan siklus II sebesar 85%, sehingga secara keseluruhan kenaikan sebesar 25% setelah adanya tindakan dengan dua siklus. Kata Kunci: Instant Assessment, Prestasi Belajar, Kartu Utang.","PeriodicalId":372977,"journal":{"name":"Jurnal Pendidikan Akuntansi Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128663634","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 : 2018-11-20DOI: 10.21831/JPAI.V16I2.22057
Brilia Afnizar Litasari, Adeng Pustikaningsih
This study aimed to know the influence of (1) Locus of Control (2) Student Perceptions of Teaching Methods (3) The Use of Learning Resources, and (4) Locus of Control, Student Perceptions of Teaching Methods, and The Use of Learning Resources simultaneously toward Accounting Learning Achievement Students Class of X, XI, XII Accounting SMK Muhammadiyah 2 Moyudan Academic Year 2017/2018. Data collection technique used in this research was questionnaire and documentation. Population of this research was students of class X, XI, and XII Accounting SMK Muhammadiyah 2 Moyudan. The research showed that there is a (1) positive and significant influence of Locus of Control toward Accounting Learning Achievement 2) positive and significant influence of Student Perceptions of Teaching Methods toward Accounting Learning Achievement (3) positive and significant influence of The Use of Learning Resources toward Accounting Learning Achievement (4) positive and significant influence of Locus of Control, Student Perceptions of Teaching Methods, and The Use of Learning Resources simultaneously toward Accounting Learning Achievement. Keywords: Accounting Learning Achievement, Locus of Control, Student Perceptions of Teaching Methods, The Use of Learning Resources
{"title":"FACTORS AFFECTING ACCOUNTING LEARNING ACHIEVEMENT","authors":"Brilia Afnizar Litasari, Adeng Pustikaningsih","doi":"10.21831/JPAI.V16I2.22057","DOIUrl":"https://doi.org/10.21831/JPAI.V16I2.22057","url":null,"abstract":"This study aimed to know the influence of (1) Locus of Control (2) Student Perceptions of Teaching Methods (3) The Use of Learning Resources, and (4) Locus of Control, Student Perceptions of Teaching Methods, and The Use of Learning Resources simultaneously toward Accounting Learning Achievement Students Class of X, XI, XII Accounting SMK Muhammadiyah 2 Moyudan Academic Year 2017/2018. Data collection technique used in this research was questionnaire and documentation. Population of this research was students of class X, XI, and XII Accounting SMK Muhammadiyah 2 Moyudan. The research showed that there is a (1) positive and significant influence of Locus of Control toward Accounting Learning Achievement 2) positive and significant influence of Student Perceptions of Teaching Methods toward Accounting Learning Achievement (3) positive and significant influence of The Use of Learning Resources toward Accounting Learning Achievement (4) positive and significant influence of Locus of Control, Student Perceptions of Teaching Methods, and The Use of Learning Resources simultaneously toward Accounting Learning Achievement. Keywords: Accounting Learning Achievement, Locus of Control, Student Perceptions of Teaching Methods, The Use of Learning Resources","PeriodicalId":372977,"journal":{"name":"Jurnal Pendidikan Akuntansi Indonesia","volume":"297 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124254620","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 : 2018-07-03DOI: 10.21831/JPAI.V16I1.20171
N. Pratiwi, Sukanti Sukanti
Penelitian ini bertujuan untuk meningkatkan Aktivitas Belajar Akuntansi siswa kelas XI Akuntansi 1 SMK Koperasi Yogyakarta Tahun Ajaran 2017/2018 melalui Implementasi Model Pembelajaran Kooperatif Tipe Teams Games Tournament (TGT). Penelitian ini merupakan Penelitian Tindakan Kelas (PTK) yang dilaksanakan selama dua siklus. Teknik pengumpulan data yang digunakan adalah observasi partisipatif, catatan lapangan, dan dokumentasi. Teknik analisis data dalam penelitian ini adalah analisis data deskriptif kuantitatif dengan persentase. Hasil penelitian menunjukkan bahwa Implementasi Model Pembelajaran Kooperatif Tipe Teams Games Tournament (TGT) dapat meningkatkan Aktivitas Belajar Akuntansi Siswa Kelas XI Akuntansi 1 SMK Koperasi Yogyakarta Tahun Ajaran 2017/2018. Skor rata-rata Aktivitas Belajar Akuntansi meningkat dari siklus I sebesar 76,38% menjadi 91,30% pada siklus II. Kata Kunci: Teams Games Tournament (TGT), Aktivitas Belajar Akunansi, Penelitian Tindakan Kelas
{"title":"IMPLEMENTASI MODEL PEMBELAJARAN KOOPERATIF TIPE TEAMS GAMES TOURNAMENT (TGT) UNTUK MENGINGKATKAN AKTIVITAS BELAJAR AKUNTANSI","authors":"N. Pratiwi, Sukanti Sukanti","doi":"10.21831/JPAI.V16I1.20171","DOIUrl":"https://doi.org/10.21831/JPAI.V16I1.20171","url":null,"abstract":"Penelitian ini bertujuan untuk meningkatkan Aktivitas Belajar Akuntansi siswa kelas XI Akuntansi 1 SMK Koperasi Yogyakarta Tahun Ajaran 2017/2018 melalui Implementasi Model Pembelajaran Kooperatif Tipe Teams Games Tournament (TGT). Penelitian ini merupakan Penelitian Tindakan Kelas (PTK) yang dilaksanakan selama dua siklus. Teknik pengumpulan data yang digunakan adalah observasi partisipatif, catatan lapangan, dan dokumentasi. Teknik analisis data dalam penelitian ini adalah analisis data deskriptif kuantitatif dengan persentase. Hasil penelitian menunjukkan bahwa Implementasi Model Pembelajaran Kooperatif Tipe Teams Games Tournament (TGT) dapat meningkatkan Aktivitas Belajar Akuntansi Siswa Kelas XI Akuntansi 1 SMK Koperasi Yogyakarta Tahun Ajaran 2017/2018. Skor rata-rata Aktivitas Belajar Akuntansi meningkat dari siklus I sebesar 76,38% menjadi 91,30% pada siklus II. Kata Kunci: Teams Games Tournament (TGT), Aktivitas Belajar Akunansi, Penelitian Tindakan Kelas","PeriodicalId":372977,"journal":{"name":"Jurnal Pendidikan Akuntansi Indonesia","volume":"450 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134339031","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 : 2018-07-03DOI: 10.21831/JPAI.V16I1.20172
Jovita Marcella, Wijaya Triwacananingrum
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) dan kinerja keuangan terhadap firm value perusahaan. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di BEI periode 2012-2016. Teknik pengambilan sampel dilakukan dengan metode purposive sampling dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel yang diperoleh dalam penelitian adalah sebanyak 110 sampel perusahaan LQ 45 yang berturut-turut melaporkan laporan keuangan dengan lengkap serta menerapkan praktik CSR selama periode 2012-2016. Hasil penelitian ini membuktikan bahwa secara parsial profitabilitas (ROA) dan leverage (DR) perusahaan berpengaruh signifikan terhadap nilai perusahaan, jadi kondisi kinerja keuangan perusahaan berpengaruh terhadap minat investor dalam berinvestasi dan ketika debt ratio meningkat maka nilai perusahaan juga meningkat. Sedangkan pengungkapan CSR dan likuiditas (CR) perusahaan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan. Namun , jika dilihat secara bersamaan keduanya pengungkapan CSR dan kinerja keuangan memiliki pengaruh signifikan terhadap nilai perusahaan. Kata kunci : Corporate Social Responsibility, Return On Asset, Current Ratio, Debt Ratio dan Price to Book Value
{"title":"ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP FIRM VALUE PADA INDEKS SAHAM LQ 45 YANG TERDAFTAR DI BEI","authors":"Jovita Marcella, Wijaya Triwacananingrum","doi":"10.21831/JPAI.V16I1.20172","DOIUrl":"https://doi.org/10.21831/JPAI.V16I1.20172","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) dan kinerja keuangan terhadap firm value perusahaan. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di BEI periode 2012-2016. Teknik pengambilan sampel dilakukan dengan metode purposive sampling dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel yang diperoleh dalam penelitian adalah sebanyak 110 sampel perusahaan LQ 45 yang berturut-turut melaporkan laporan keuangan dengan lengkap serta menerapkan praktik CSR selama periode 2012-2016. Hasil penelitian ini membuktikan bahwa secara parsial profitabilitas (ROA) dan leverage (DR) perusahaan berpengaruh signifikan terhadap nilai perusahaan, jadi kondisi kinerja keuangan perusahaan berpengaruh terhadap minat investor dalam berinvestasi dan ketika debt ratio meningkat maka nilai perusahaan juga meningkat. Sedangkan pengungkapan CSR dan likuiditas (CR) perusahaan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan. Namun , jika dilihat secara bersamaan keduanya pengungkapan CSR dan kinerja keuangan memiliki pengaruh signifikan terhadap nilai perusahaan. Kata kunci : Corporate Social Responsibility, Return On Asset, Current Ratio, Debt Ratio dan Price to Book Value ","PeriodicalId":372977,"journal":{"name":"Jurnal Pendidikan Akuntansi Indonesia","volume":"71 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130671079","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 : 2018-07-03DOI: 10.21831/JPAI.V16I1.20164
Miftakhul Khoirun Niffa, S. Sukirno
This study aimed to know the influence of (1) English Ability (2) Education Cost (3) Perception about Abroad Education Quality, and (4) English Ability, Education Cost, and Perception about the Quality of Education Abroad simultanously toward Interest to Continue Studying Abroad of Excellent Class Students of Economic Faculty Yogyakarta State University 2014. Data Collection Technique used in this research were documentation and questionnaire. Population of this research was the excellent class students of Economic Faculty YSU 2014. The research showed that there is a (1) positive and significant influence of English Ability toward Interest to Continue Studying Abroad 2) negative and significant influence of Education Cost toward Interest to Continue Studying Abroad, (3) positive and significant influence of Perception about Abroad Education Quality toward Interest to Continue Studying Abroad (4) influence of English Ability, Education Cost, and Perception about Abroad Education Quality simultanously toward Interest to Continue Studying Abroad. Keywords: Interest to Continue Studying Abroad, Education Cost, English Ability, Perception
{"title":"FACTORS AFFECTING STUDENT INTEREST TO CONTINUE STUDYING ABROAD","authors":"Miftakhul Khoirun Niffa, S. Sukirno","doi":"10.21831/JPAI.V16I1.20164","DOIUrl":"https://doi.org/10.21831/JPAI.V16I1.20164","url":null,"abstract":"This study aimed to know the influence of (1) English Ability (2) Education Cost (3) Perception about Abroad Education Quality, and (4) English Ability, Education Cost, and Perception about the Quality of Education Abroad simultanously toward Interest to Continue Studying Abroad of Excellent Class Students of Economic Faculty Yogyakarta State University 2014. Data Collection Technique used in this research were documentation and questionnaire. Population of this research was the excellent class students of Economic Faculty YSU 2014. The research showed that there is a (1) positive and significant influence of English Ability toward Interest to Continue Studying Abroad 2) negative and significant influence of Education Cost toward Interest to Continue Studying Abroad, (3) positive and significant influence of Perception about Abroad Education Quality toward Interest to Continue Studying Abroad (4) influence of English Ability, Education Cost, and Perception about Abroad Education Quality simultanously toward Interest to Continue Studying Abroad. Keywords: Interest to Continue Studying Abroad, Education Cost, English Ability, Perception","PeriodicalId":372977,"journal":{"name":"Jurnal Pendidikan Akuntansi Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130716827","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 : 2018-07-03DOI: 10.21831/JPAI.V16I1.20166
A. Haqqi, S. Sukirno
Penelitian ini bertujuan untuk mengetahui hasil perhitungan Biaya Pendidikan yang dihitung menggunakan Metode Tradisional dan Metode Activity Based Costing di SMKN 1 Bantul Tahun 2016. Penelitian ini adalah penelitian deskriptif yang melibatkan pihak-pihak yang mengetahui elemen biaya pendidikan. Data dianalisis menggunakan teknik deskriptif kuantitatif dengan menggunakan tabel, grafik, dan angka. Teknik analisis data dalam penelitian yaitu: 1) menghitung biaya pendidikan menggunakan Metode Tradisional, 2) menghitung biaya pendidikan menggunakan Metode Activity Based Costing, dan 3) membandingkan hasil perhitungan berdasarkan kedua metode. Kata kunci: Metode Tradisional, Metode Activity Based Costing, Biaya Pendidikan
{"title":"PERHITUNGAN BIAYA PENDIDIKAN MENGGUNAKAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING DI SMK","authors":"A. Haqqi, S. Sukirno","doi":"10.21831/JPAI.V16I1.20166","DOIUrl":"https://doi.org/10.21831/JPAI.V16I1.20166","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui hasil perhitungan Biaya Pendidikan yang dihitung menggunakan Metode Tradisional dan Metode Activity Based Costing di SMKN 1 Bantul Tahun 2016. Penelitian ini adalah penelitian deskriptif yang melibatkan pihak-pihak yang mengetahui elemen biaya pendidikan. Data dianalisis menggunakan teknik deskriptif kuantitatif dengan menggunakan tabel, grafik, dan angka. Teknik analisis data dalam penelitian yaitu: 1) menghitung biaya pendidikan menggunakan Metode Tradisional, 2) menghitung biaya pendidikan menggunakan Metode Activity Based Costing, dan 3) membandingkan hasil perhitungan berdasarkan kedua metode. Kata kunci: Metode Tradisional, Metode Activity Based Costing, Biaya Pendidikan","PeriodicalId":372977,"journal":{"name":"Jurnal Pendidikan Akuntansi Indonesia","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123383482","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 : 2018-07-03DOI: 10.21831/JPAI.V16I1.20165
Anjas Puspita Candra Devi, Sukanti Sukanti
Penelitian ini bertujuan untuk mengetahui pengaruh: 1) Motivasi Belajar terhadap Prestasi Belajar Akuntansi. 2) Pemanfaatan Waktu Belajar Siswa di Luar Jam Pelajaran terhadap Prestasi Belajar Akuntansi. 3) Motivasi Belajar dan Pemanfaatan Waktu Belajar Siswa di Luar Jam Pelajaran secara bersama-sama terhadap Prestasi Belajar Akuntansi. Populasi pada penelitian ini adalah seluruh Siswa Kelas XI IPS SMA Negeri 3 Bantul Tahun Ajaran 2016/2017 sejumlah 65 siswa. Pengumpulan data menggunakan metode angket dan dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis regresi sederhana dan regresi ganda. Hasil penelitian ini adalah Pengaruh Motivasi Belajar dan Pemanfaatan Waktu Belajar Siswa di Luar Jam Pelajaran secara individu dan bersama-sama berpengaruh positif terhadap Prestasi Belajar Akuntansi yang ditunjukkan dengan nilai rx1y = 0,413; r2x1y = 0,171; rx2y = 0,548; r2x2y = 0,300; Rx(1,2)y = 0,556; R2x(1,2)y = 0,310 dengan total sumbangan efektif 31%.Kata kunci: Motivasi Belajar, Pemanfaatan Waktu Belajar Siswa di Luar Jam Pelajaran, Prestasi Belajar Akuntansi
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Pub Date : 2018-07-03DOI: 10.21831/JPAI.V16I1.20167
Bebi Ratnasari, S. Sukirno
Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi Belajar, Persepsi Siswa tentang Kompetensi Guru, dan Lingkungan Keluarga terhadap Prestasi Belajar Akuntansi Perusahaan Dagang. Populasi dalam penelitian ini adalah siswa kelas XI Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2016/2017 yang berjumlah 115 siswa. Data dikumpulkan dengan metode angket dan metode dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi. Hasil penelitian ini adalah Pengaruh Motivasi Belajar, Persepsi Siswa tentang Kompetensi Guru, dan Lingkungan Keluarga secara individu dan bersama-sama berpengaruh positif terhadap Prestasi Belajar Akuntansi Perusahaan Dagang yang ditunjukkan dengan nilai rx1y = 0,491; r2x1y = 0,241; rx2y = 0,391; r2x2y = 0,153; rx3y=0,328; r2x3y=0,108; Rx(1,2,3)y = 0,576; R2x(1,2,3)y = 0,332 dengan total Sumbangan Efektif yaitu 33,20%. Kata Kunci: Prestasi Belajar Akuntansi Perusahaan Dagang, Motivasi Belajar, Persepsi Siswa tentang Kompetensi Guru, Lingkungan Keluarga
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Pub Date : 2018-07-03DOI: 10.21831/JPAI.V16I1.20163
E. Rahayu
This research aims to determine the effectiveness of the use of BOS funds in SMK Negeri 2 Magelang in 2016 and its SWOT analysis. It was a descriptive research with quantitative and qualitative approach. Data collection methods used were interview and documentation. The research found that the use of BOS funds in SMK Negeri 2 Magelang in 2016 amounted to Rp1,279,348,659.00 from the planned Rp1,614,911,317.00 with the effectiveness of 79%. According to the criteria of the Ministry of National Education (2009), the use of BOS funds is categorized as very effective because the percentage exceeds 70%. The SWOT analysis provides several strategies, including : (1) using BOS funds to improve the competence of students and teachers and thus enhancing school’s existence and achievement (S-O strategy), (2) administering training and capacity building of human resource managers (W-O strategy), (3) improving the internal control and communication with government related to BOS fund management (S-T strategy), and (4) increasing the supervision on the management of BOS funds (W-T strategy). Keywords: Effectiveness, BOS funds, SWOT analysis, BOS strategy
本研究旨在确定2016年SMK Negeri 2 Magelang公司BOS资金使用的有效性，并对其进行SWOT分析。这是一项定量与定性相结合的描述性研究。资料收集方法为访谈法和文献法。研究发现，2016年在SMK Negeri 2 Magelang使用的BOS资金从计划的1,614,911,317.00印尼盾增加到1,279,348,659.00印尼盾，有效性为79%。根据国家教育部(2009年)的标准，BOS资金的使用比例超过70%，属于非常有效。SWOT分析提供了几种策略，包括:(1)利用BOS资金提高学生和教师的能力，从而提高学校的存在和成就(S-O战略);(2)管理人力资源管理者的培训和能力建设(W-O战略);(3)改善与BOS资金管理相关的内部控制和与政府的沟通(S-T战略);(4)加强对BOS资金管理的监督(W-T战略)。关键词:有效性，BOS资金，SWOT分析，BOS战略
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