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All Journal Jurnal pengembangan pendidikan akuntansi dan keuangan
Sri Sumaryati
Pendidikan Akuntansi, FKIP Universitas Sebelas Maret, Jl. Ir. Sutami No. 36A, Surakarta, Indonesia
Economics, Econometrics & Finance Education

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EXPECTATION – PERFORMANCE GAP DALAM PEMANFAATAN SPREADSHEET PADA MAHASISWA PENDIDIKAN AKUNTANSI Hasna Fairuz Rizlahita; Sri Sumaryati
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 7, No 1 (2026): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v7i1.124108

Abstract

This study aimed to analyze differences between students' perceived expectations and perceived performance in spreadsheet utilization among Accounting Vocational High School (SMK Akuntansi) and Senior High School (SMA) graduates, compare the expectation–performance gap between both groups, and identify perceived contributing factors. A quantitative approach with an ex post facto causal-comparative design was employed. The sample consisted of 157 Accounting Education students at Universitas Sebelas Maret selected using one-stage cluster sampling. Data were collected through a 1–10 numerical scale questionnaire and analyzed using the Wilcoxon Signed Rank Test, Mann–Whitney U Test, and descriptive analysis. Results indicated significant differences between perceived expectations and perceived performance across all spreadsheet competency indicators, with expectations exceeding perceived performance. The largest gap occurred in the reliability and control indicator, followed by assessment and evaluation, and functional competency and modeling. No significant difference was found in the expectation–performance gap between SMA and SMK Accounting graduates. The main perceived contributing factors were course materials and assignments, device availability, motivation to complete assignments, and teaching quality. The study recommends strengthening spreadsheet learning by integrating spreadsheet-based materials and assignments into relevant courses to develop advanced spreadsheet competencies.Keywords: Accounting Education; Expectation-Performance Gap; Perceived Performance; Spreadsheet Skills.
MODEL PROBLEM BASED LEARNING BERBASIS GAMIFIKASI PENGARUHNYA TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA Ninis Nur Cahyanti; Sri Sumaryati
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 6, No 2 (2025): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v6i2.121821

Abstract

This study aimed to analyze the effect of the gamification-based Problem Based Learning (PBL) model on students' critical thinking skills in commercial accounting learning. The approach used in this research was a quasi-experimental design with a nonequivalent control group design. The research sub jects consisted of two 11th grade Financial Accounting (AKL) classes at a vocational school in Surakar ta, which were selected using simple random sampling. The results of the data analysis showed that the application of the gamification-based PBL model had a significant effect on improving students' critical thinking skills. This was supported by the independent sample t-test with a significance value of 0.010 and the paired sample t-test with a significance value of 0.000, both of which were less than 0.05. In ad dition, the N-Gain value indicated an improvement in students' critical thinking skills in the moderate category.Keywords: Critical Thinking Skills; Gamification; Problem Based Learning
Co-Authors Hasna Fairuz Rizlahita Ninis Nur Cahyanti