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PENERAPAN ADVANCE ORGANIZER BERBANTUAN CROSSWORD PUZZLE UNTUK MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR AKUNTANSI Fadila, Ichsanatun; -, Siswandari; Ivada, Elvia
Tata Arta Vol 1, No 2 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKÂ Tujuan penelitian ini adalah untuk meningkatkan keaktifan dan hasil belajar dalam pembelajaran siklus akuntansi perusahaan dagang pada siswa kelas XC SMK Wikarya Karanganyar dengan menerapkan model pembelajaran advance organizer berbantuan media crossword puzzle.Penelitian ini merupakan penelitian tindakan kelas (PTK). Penelitian dilaksanakan dalam dua siklus, dengan tiap siklus terdiri dari atas perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian adalah siswa kelas XC SMK Wikarya yang berjumlah 31 siswa. Sumber data berasal dari guru dan siswa. Teknik pengumpulan data adalah dengan observasi, dokumentasi/arsip, tes. Validitas data menggunakan teknik validitas isi. Analisis data menggunakan teknik analisis deskriptif dan uji T.Hasil penelitian ini menunjukkan bahwa melalui penerapan model pembelajaran advance organizer berbantuan media crossword puzzle dapat meningkatkan keaktifan dan hasil belajar siswa dari prasiklus ke siklus I dan dari siklus I ke siklus II. Keaktifan pada tahap prasiklus 41,67%, dan siswa yang mencapai nilai KKM 38,70% ( 12 siswa ), pada siklus I keaktifan siswa meningkat menjadi 66,37% dan siswa yang mencapai nilai KKM 61,29% ( 19 siswa ), kemudian pada siklus II keaktifan siswa meningkat menjadi 94,09% dan siswa yang mencapai nilai KKM sebesar 87,09% ( 27 siswa ).Simpulan penelitian ini adalah penerapan model pembelajaran advance organizer berbantuan media crossword puzzle dapat meningkatkan keaktifan dan hasil belajar dalam pembelajaran siklus akuntansi perusahaan dagang siswa kelas XC SMK Wikarya Karanganyar.Kata kunci : keaktifan, hasil belajar, model pembelajaran advance organizer dan media crossword puzzleÂ Â ABSTRACTÂ The objective of this reserach is to improve the learning activeness and result in the Trading Company Accounting Cycle subject matter of the students in Grade XC of Wikarya Vocational High School of Karanganyar through the application of advance organizer and crossword puzzle media learning models.This research used the classroom action research (CAR) with two cycles. Each cycle consisted of planning, implementation, observation, and reflection. The subjects of research were the students as many as 31 in Grade XC of the aforementioned school. The sources of data were the subject matter teacher and students of the school. The data of research were collected through observation, documentation/archives, and test. They were validated by using the content validation and descriptively analyzed by using the T-test.The result of this research shows that the application of advance organizer and crossword puzzle media learning models can improve the studentsâsÂ learning activeness and result. Prior to the treatment, the learning result is 41.67% and the number of the students who fulfill the minimal completeness criterion is 12 (38.70%). Following the treatment, the studentsâ activeness becomes 66.37% in Cycle I and 94.09% in Cycle II respectively, and the number of the students who fulfill the minimal completeness criterion become 19 (61.29%) in Cycle I and 27 (87.09%) in Cycle II.Thus, the application of the application of the advance organizer and crossword puzzle media learning models can improve the learning activeness and result in the Trading Company Accounting Cycle subject matter of the students in Grade XC of Wikarya Vocational High School of Karanganyar.Keywords : Â Â Â Learning activeness, learning result, advance organizer and crossword puzzle media learning models

PENERAPAN STRATEGI PEMBELAJARAN AKTIF TIPE LIGHTENING THE LEARNING CLIMATE SEBAGAI UPAYA PENINGKATAN KEAKTIFAN DAN PRESTASI BELAJAR EKONOMI SISWA SMA NEGERI 2 SUKOHARJO TAHUN 2015 Utami, Citra; -, Siswandari; Hamidi, Nurhasan
Tata Arta Vol 1, No 2 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKÂ Tujuan penelitian ini adalah untuk meningkatkan keaktifan dan prestasi belajar ekonomi pada siswa SMA Negeri 2 Sukoharjo melalui penerapan strategi pembelajaran aktif tipe Lightening The Learning Climate.Penelitan ini merupakan penelitian tindakan kelas (PTK). Penelitian ini dilaksanakan dalam dua siklus dengan tiap siklus yang terdiri dari perencanaan, pelaksanaan tindakan, observasi dan refleksi. Subjek penelitian adalah siswa kelas X IIS 4 SMA Negeri 2 Sukoharjo yang berjumlah 31 siswa. Teknik pengumpulan data adalah dengan tes, observasi, wawancara dan dokumentasi. Validitas data menggunakan validitas isi dan triangulasi sumber serta metode.Hasil penelitian menunjukkan bahwa melalui penerapan strategi pembelajaran aktif tipe Lightening The Learning Climate dapat meningkatkan keaktifan dan prestasi belajar siswa. Keaktifan siswa yang terdiri dari lima aspek yaitu visual activities, oral activities, listening activities, writing activities dan mental activities mengalami peningkatan yang signifikan, setelah dilakukan tindakan hingga siklus II keaktifan siswa pada masing-masing aspek menjadi 81,45% (sangat baik), 79,83% (baik), 83,06% (sangat baik), 86,29% (sangat baik), 75,80% (baik). Prestasi belajar siswa juga mengalami peningkatan, peningkatan prestasi belajar siswa ditunjukkan dengan rata-rata siswa yang semakin meningkat mulai dari pratindakan sebesar 65,35 setelah dilakukan tindakan siklus I meningkat menjadi 72,35 dan saat dilakukan tindakan siklus II meningkat menjadi 79,90 dengan persentase ketuntasan belajar siswa yang juga selalu meningkat dari pratindakan sebesar 65,35%, setelah dilakukan siklus I menjadi 74,19% dan siklus II semakin meningkat menjadiÂ 87,09%.Simpulan penelitian ini adalah penerapan strategi pembelajaran aktif tipe Lightening The Learning Climate dapat meningkatkan keaktifan dan prestasi belajar ekonomi siswa SMA Negeri 2 Sukoharjo.Kata Kunci: Lightening The Learning Climate, Keaktifan, Prestasi Belajar.Â ABSTRACTÂ The objective of this research is to improve the Economics learning activeness and achievement of the students of State Senior Secondary School 2 of Sukoharjo through the application of the active learning strategy of the Lightening-the-Learning-Climate Type.This research used the classroom action research with two cycles. Each cycle consisted of four phases, namely: planning, implementation, observation, and reflection. The subjects of research were the students as many as 31 in Grade X IIS 4 of State Senior Secondary School 2 of Sukoharjo. The data of research were collected through test, observation, in-depth interview, and documentation. They were validated by using the content validity and source and method triangulations. The result of research shows that the application of the active learning strategy of the Lightening-the-Learning-Climate Type can improve the studentsâ learning activeness and achievement. The former consists includes five aspects, namely: visual activities, oral activities, listening activities, writing activities, and mental activities.Â They improve significantly following the intervention of Cycle II. The percentages of the aspects become 81.45% (very good), 79.83% (good), 83.06% (very good), 86.29% (very good), and 75.80% (good). In addition, the studentsâ achievement also improves significantly. Prior to the treatment, the studentsâ average score is 65.35 with their learning completeness of 65.35%. Following the treatment, it becomes 72.35 with the learning completeness of 74.19% in Cycle I and 79.90 with the learning completeness of 87.09% in Cycle II respectively.Thus, the application of the active learning strategy of the Lightening-the-Learning-Climate Type can improve the Economics learning activeness and achievement of the students of State Senior Secondary School 2 of Sukoharjo.Keywords: Lightening-the-Learning-Climate, activeness, learning achievementÂ

PENGARUH PENERAPAN MODEL ASSURE MEDIA PAKARINSGRAM TERHADAP PRESTASI BELAJAR AKUNTANSI DITINJAU DARI KEMAMPUAN BERPIKIR KREATIF Santoso, Diani Putri; -, Siswandari; Hamidi, Nurhasan
Tata Arta Vol 1, No 2 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKÂ Tujuan penelitian ini adalah untuk mengetahui: (1) Perbedaan pengaruh penerapan model ASSURE berbantuan media presentasi papan karya instagram dan media non-presentasi terhadap prestasi belajar akutansi kelas XI SMA Negeri 1 Karanganom tahun 2014 / 2015, (2) Perbedaan pengaruh kemampuan berpikir kreatif kategori tinggi dan kategori rendah terhadap prestasi belajar akutansi kelas XI SMA Negeri 1 Karanganom tahun 2014 / 2015, dan (3) Pengaruh interaksi antara model ASSURE berbantuan media presentasi papan karya instagram dan kemampuan berpikir kreatif siswa terhadap prestasi belajar akutansi kelas XI SMA Negeri 1 Karanganom tahun 2014 / 2015.Penelitian ini merupakan penelitian kuantitatif dengan metode eksperimen. Populasi dalam penelitian ini adalah seluruh siswa kelas XI SMA Negeri 1 Karanganom Kabupaten Klaten. Sampel penelitian diambil dengan menggunakan teknik cluster random sampling sebanyak 68 siswa, diantaranya kelas XI MIA 6 menerapkan model ASSURE berbantuan media presentasi papan karya Instagram sebanyak 34 siswa dan kelas XI IIS 1 menerapkan model ASSURE berbantuan media non-presentasi sebanyak 34 siswa. Teknik pengumpulan data menggunakan teknik angket untuk variabel kemampuan berpikir kreatif dan tes untuk variabel prestasi belajar akuntansi. Teknik analisis data menggunakan analisis Two-Way Anova atau analisis variasi dua jalur dengan uji prasyarat analisis yaitu uji normalitas dengan uji Kolmogorov-Smirnov dan uji homogenitas dengan uji F Levene Statistic. Taraf signifikansi penelitian sebesar 0,05 (5%).Berdasarkan hasil penelitian dapat disimpulkan: (1) terdapat perbedaan pengaruh antara siswa yang diajar dengan model ASSURE berbantuan media presentasi papan karya instagram dengan model ASSURE berbantuan media non-presentasi terhadap prestasi belajar akutansi (Fhitung = 4.185 > Ftabel = 2.748 dan p = 0.045; p < 0.05), (2) terdapat perbedaan pengaruh kemampuan berpikir kreatif kategori tinggi dan kategori rendah terhadap prestasi belajar akuntansi (Fhitung = 74.969 > Ftabel = 2.748 dan p = 0.000; p < 0.05), dan (3) tidak ada pengaruh interaksi model ASSURE dan kemampuan berpikir kreatif siswa terhadap prestasi belajar akutansi (Fhitung = 0.135 < FÂtabel = 2.748 dan p = 0.714; p > 0.05).Â Kata kunci : Model ASSURE, Media Presentasi Papan Karya Instagram, Kemampuan Berpikir Kreatif, Prestasi Belajar Akutansi.Â ABSTRACTÂ The objectives of this research are to investigate: (1) the difference of effect between the instagram work board presentation media-aided ASSURE model application and the non-presentation media-aided ASSURE model application on the learning achievement in Accounting of the students in Grade XI of State Senior Secondary School 1 of Karanganom, Klaten in Academic Year 2014 / 2015; (2) the difference of effect between the high creative thinking ability and the low creative thinking ability on the learning achievement in Accounting of the students in Grade XI of State Senior Secondary School 1 of Karanganom, Klaten in Academic Year 2014 / 2015; and (3) the interaction of effect between the instagram work board presentation media-aided ASSURE model application and the creative thinking abilities on the learning achievement in Accounting of the students in Grade XI of State Senior Secondary School 1 of Karanganom, Klaten in Academic Year 2014 / 2015.This research used the quantitative experimental research method. Its population was all of the students in Grade XI of the aforementioned school. The samples of research were taken by using the cluster random sampling technique and consisted of 68 students. They were from two different classes, namely: Class XI MIA 6 consisting of 34 students and Class IIS 1 consisting of 34 students. The students in the former were exposed to the instagram work board presentation media-aided ASSURE model application whereas the those in the latter were treated with the non-presentation media-aided ASSURE model application. The data of research were collected through questionnaire of creative thinking ability and test of learning achievement in Accounting. They were analyzed by using the two-way analysis of variance with the pre-requisite tests of normality test and homogeneity test. They used Kolmogrov-Smirnov test and F Levene Statistic test respectively at the significance level of 0.05 (5%).The results of research are as follows: there is a difference of effect between the instagram work board presentation media-aided ASSURE model application and the non-presentation media-aided ASSURE model application on the learning achievement in Accounting as indicated by the value of Fcount = 4.185 > that of Ftable = 2.748 and p = 0.045; p < 0.05); (2) there is a difference of effect betweenÂ the high creative thinking ability and the lowÂ creative thinking ability on the learning achievement in Accounting as shown by the value of Fcount = 74.969 > that of Ftable = 2.748 and p = 0.000; p < 0.05; and (3) there is not any interaction of effect between the instagram work board presentation media-aided ASSURE model application and the creative thinking abilities on the learning achievement in Accounting as signified by the value of Fcount = 0.135 < that of Ftable = 2.748 and p = 0.714; p > 0.05.Keywords: ASSURE Model, instagram work board presentation media, creative thinking ability, learning achievement in Accounting

PENERAPAN STRATEGI PEMBELAJARAN AKTIF LEARNING START WITH A QUESTION SEBAGAI UPAYA UNTUK MENINGKATKAN KEAKTIFAN PESERTA DIDIK MATA PELAJARAN AKUNTANSI KEUANGAN Nur Komaria, Anas Tas Nia Dewi; -, Siswandari; Ivada, Elvia
Tata Arta Vol 1, No 2 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKÂ Tujuan penelitian ini adalah untuk meningkatkan keaktifan peserta didik kelas XI KU 3 SMK Negeri 1 Sukoharjo melalui penerapan Learning Start With A Question.Penelitian ini menggunakan penelitian tindakan kelas yang dilaksanakan dalam dua siklus. Subjek penelitian adalah peserta didik kelas XI KU 3 SMK Negeri 1 Sukoharjo yang berjumlah 36 peserta didik. Sumber data berasal dari guru, peserta didik, aktivitas pembelajaran, dan nilai peserta didik. Teknik pengumpulan data dalam penelitian ini dilakukan melalui observasi, wawancara, dokumentasi, dan tes. Validitas data yang digunakan yaitu validitas isi, triangulasi sumber dan trianguasi metode. Analisis data yang digunakan oleh peneliti adalah deskriptif kualitatif untuk data keaktifan dan untuk data hasil belajar peserta didik dianalisis dengan teknik analisis data statistik menggunakan uji-t (Paired Sample).Hasil penelitian menunjukkan bahwa melalui penerapan strategi pembelajaran aktif Learning Start With A Question dapat meningkatkan keaktifan peserta didik pada pembelajaran akuntansi keuangan. Peningkatan keaktifan peserta didik tersebut tercermin dalam peningkatan empat aspek keaktifan yaitu : (1) Visual Activities menunjukkan peningkatan dari 53,47% atau 19 peserta didik pada siklus I menjadi 80,55% atau 28 peserta didik pada siklus II, (2) Oral Activities menunjukkan peningkatan dari 54,17% atau 19 peserta didik pada siklus I menjadi 82,64% atau 29 peserta didik, (3) Listening Activities meningkat dari 53,47% atau 19 peserta didik pada siklus I menjadi 80,55% atau 28 peserta didik pada siklus II, (4) Writing Activities juga meningkat dari 56,25% atau 20 peserta didik menjadi 81,77% atau 29 peserta didik. Peningkatan keaktifan peserta didik ini memberikan perubahan yang signifikan terhadap hasil belajar peserta didik. Hal ini dibuktikan dengan analisis startistik dengan uji t (paired samples).Simpulan dalam penelitian ini adalah penerapan strategi pembelajaran aktif dengan teknik Learning Start With A Question dapat meningkatkan keaktifan dan hasil belajar peserta didik pada pembelajaran akuntansi keuangan di kelas XI KU 3 SMK Negeri 1 Sukoharjo, hal ini ditunjukkan dengan hasil penelitian yang mengalami peningkatan disetiap siklusnya dan antara tahap sebelum dan sesudah penerapan teknik Learning Sart With A Question.Â Kata kunci: Keaktifan peserta didik, hasil belajar, strategi pembelajaran aktif, Learning Start With A Question.Â ABSTRACTÂ The objective of this research is to improve the learning activeness in the Financial Accounting subject matter of the students in Grade XI Finance 3 of State Vocational High School 1 of Sukoharjo through the application of Learning Start with A Question.Â This research used the classroom action research with two cycles. The subjects of research were the students as many as 36 in Grade XI Finance 3 of State Vocational High School 1 of Sukoharjo. The data sources of research were the subject matter teacher, the students, the learning activities, and the studentsâ learning scores. The data of research were collected through observation, in-depth interview, documentation, and test. Validated by using the content validity, source triangulation, and method triangulation. They were analyzed by using the descriptive qualitative method for the data of learning activeness. Meanwhile, the data of studentsâ learning result were analyzed by using the statistical analysis of t-test (paired samples).The result of research shows that the application of active learning strategy of Learning Start with A Question can improve the studentsâ learning activeness in Financial Accounting subject matter as indicated by the improvement of four observed aspects: (1) Visual Activities: the number of students who fulfill at least the minimal learning completeness is 19 (53.47%) in Cycle I, and it becomes 28 (80.55%) in Cycle II; (2) Oral activities: the number of students who fulfill at least the minimal learning completeness is 19 (54.17%) in Cycle I, and it becomes 29 (82.64%) in Cycle II; (3) Listening Activities: the number of students who fulfill at least the minimal learning completeness is 19 (53.47%) in Cycle I, and it becomes 28 (80.55%) in Cycle II; and (4) Writing Activities: the number of students who fulfill at least the minimal learning completeness is 20 (56.25%) in Cycle I, and it becomes 29 (81.77%) in Cycle II. The improvement of the studentsâ learning activeness results in a significant change to the studentsâ learning result as indicated by the result of t test (paired samples).Thus, the application of active learning strategy of Learning Start with A Question can improve the learning activeness and result in the Financial Accounting subject matter of the students in Grade XI Finance 3 of State Vocational High School 1 of Sukoharjo as shown by the improvement of learning achievement and learning result from Cycle I to Cycle II.Keywords: Studentsâ learning activeness, learning result, active learning strategy, Learning Start with A Question.

UPAYA MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR APLIKASI PENGOLAH ANGKA MELALUI MODEL PEMBELAJARAN EXPLICIT INSTRUCTION BERBASIS ICT Permana, Nunung Adik; -, Siswandari; Ivada, Elvia
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKNunung Adik Permana. K7411112. UPAYA MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR APLIKASI PENGOLAH ANGKA MELALUI MODEL PEMBELAJARAN EXPLICIT INSTRUCTION BERBASIS ICT. Skripsi, Fakultas Keguruan dan Ilmu Pendidikan. Universitas Sebelas Maret. 2015.Tujuan penelitian ini adalah untuk meningkatkan keaktifan dan hasil belajar akuntansi mata pelajaran aplikasi pengolah angka siswa kelas X AK-1 SMK Negeri 1 Berdikari tahun ajaran 2014/2015.Penelitian ini merupakan penelitian tindakan kelas.Penelitian ini dilaksanakan dalam dua siklus, dengan setiap siklus terdiri atas perencanaan, pelaksanaan tindakan, observasi dan refleksi.Subjek penelitian ini adalah siswa kelas X AK-1 SMK Negeri 1 Berdikari tahun ajaran 2014/2015 yang berjumlah 36 siswa.Teknik pengumpulan data yang digunakan adalah teknik observasi, wawancara, tes, dokumentasi. Validitas data menggunakan validitas isi dan validitas teman sejawat.Analisis data yang digunakan adalah analisis kualitatif dan deskriptif komparatif.Hasil penelitian ini menunjukkan bahwa melalui penerapan model pembelajaran Explicit Instruction berbasis ICT dapat meningkatkan keaktifan dan hasil belajaran siswa dari pra siklus ke siklus I dan siklus I ke siklus II. Peningkatan keaktifan siswa dilihat dari pengamatan menggunakan lembar observasi meningkat dari nilai rata-rata presentase pra siklus sebesar 40,97%, siklus I meningkat menjadi 61,80%, dan di siklus II meningkat lagi menjadi 84,02%. Hasil belajar untuk ranah kognitif dilihat dari ketuntasan nilai praktikum meningkat dari pra siklus 38,8%, siklus I meningkat menjadi 69,33%, dan di siklus II meningkat lagi menjadi 83,33%Hal tersebut juga diperkuat melalui uji beda dua mean dengan menggunakan t-test, dimana perbedaan hasil belajar sebelum dan setelah tindakan signifikan secara statistik karena t hitung = 10,762 > t tabel = 2,788.Kata kunci: Elxpicit Instruction, ICT, Keaktifan belajar,Hasilbelajar.Â ABSTRACTÂ Nunung Adik Permana. K7411112. EFFORTS TO IMPROVE ACTIVENESS AND LEARNING OUTCOMES IN THE SUBJECT MATTER OF NUMBER PROCESSING APPLICATION OF THE ICT-BASED EXPLICIT INSTRUCTION LEARNING MODEL. Thesis: The Faculty of Teacher Training and Education. Sebelas Maret University. 2015.The objective of this research is to improve the activeness and accountancy learning outcomes in the subject matter of number processing applicationof the students in Grade X AK-1 of State Vocational High School 1 of Berdikari in Academic Year2014/2015.This research used the classroom action reserach (CAR) with two cycles. Each cycle consisted of four phases, namely: planning, implementation, observation, and reflection. The subjects of reserach were 36 students in Grade X AK-1 of State Vocational High School 1 of Berdikari in Academic Year2014/2015. The data of this research were collected through, observation, in-depth interview, test, and documentation. They were validated by using the content validity and peer validation. The data were analyzed by using the qualitative and descriptive-comparative analysis.The result of this research shows that the application of the ICT- based Explicit Instruction learning modelcan improve the studentsâ activeness and learning outcomes from Pre-cycle to Cycle I and from Cycle I to Cycle II. The studentsâ activeness based on observation sheet was 40.97% in Pre-cycle. Then, it became 61.80%in Cycle 1and 84.02%in Cycle II respectively. In cognitive aspect, the percentage of the students who completed the required minimum score was 38.8% in Pre-cycle. Then, it became 69.33%in Cycle 1and 83.33%in Cycle II respectively. The two-mean difference test with the t-test shows that there was a statistically significant difference between the learning outcomes prior to and following the treatments as indicated by the value of t count = 10.762> t table = 2.788.Keywords: Explicit instruction, ICT,learning activeness, learning outcomes.

KENDALA PEMUNGUTAN PAJAK DAN UPAYA DALAM MENINGKATKAN KESADARAN WAJIB PAJAK Ratnasari, Dewi; -, Siswandari; Ivada, Elvia
Tata Arta Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah untuk mengetahui kendala pemungutan pajak kabupaten atau kota dan upaya dalam meningkatkan kesadaran wajib pajak untuk membayar pajak di kota Surakarta sebagai pengayaan bahan ajar mata kuliah perpajakan pada Program Studi Pendidikan Akuntansi FKIP UNS.Penelitian ini merupakan penelitian deskripstif kualitatif. Teknik sampling yang digunakan adalah purposive sampling (sampling bertujuan), sampel yang diambil tidak ditekankan pada jumlah, melainkan lebih ditekankan pada kekayaan informasi yang dimiliki anggota sampel sebagai sumber data. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Validitas data yang digunakan adalah dengan trianggulasi sumber dan trianggulasi metode. Teknik analisis data yang digunakan adalah teknik analisis kualitatif dengan model interaktif.Berdasarkan hasil penelitian dapat disimpulkan bahwa: (1) sistem pemungutan pajak daerah di kota Surakarta mengunakan Self Assesment System dan menggunakan Office Assesment System. (2) kendala dalam pemungutan pajak daerah yaitu kurangnya sumber daya manusia (SDM) dan masih kurangnya kesadaran wajib pajak untuk membayar pajak daerah. (3) upaya Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Kota Surakarta dalam meningkatkan kesadaran wajib pajak untuk membayar pajak yaitu dengan cara melakukan penyuluhan mengenai pajak daerah kepada wajib pajak dan dengan cara melakukan sosialisasi secara langsung dengan mengundang wajib pajak ke Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA)Â Kota Surakarta untuk memberikan pemahaman kepasa wajib pajak terkait dengan pajak daerah. (4) materi bahan ajar tentang upaya dan kendala belum ada dalam mata kuliah perpajakan yang diajarkan di Prodi Pendidikan Akuntansi.Kata Kunci : Kendala, Upaya, Pajak DaerahÂ ABSRACTThe objective of research was to find out the constraints with the collection of regency or municipal tax and the attempt of improving the taxpayersâ awareness of paying tax in Surakarta city as the enrichment of taxing course teaching material in Accounting Education Study Program of Teacher Training and Education Faculty of UNS.This study was a descriptive qualitative research. The sampling technique used was purposive sampling one. The sample taken was not emphasized on number but on information richness the members of sample have as data source. Techniques of collecting data used were interview, observation and documentation. Data validation was carried out using source and method triangulations. Technique of analyzing data used was qualitative technique with interactive model of analysis.Â Considering the result of research, the following conclusions could be drawn. (1) Local tax collection system in Surakarta city employed Self Assessment System and Office Assessment System. (2) The constraints with the collection of regency or municipal tax included limited human resource and taxpayersâ low awareness of paying local tax. (3) The attempts taken by Income, Financial, and Asset Management Service (DPPKA) of Surakarta to improve the taxpayersâ awareness of paying tax were to educate the taxpayers concerning local tax and to make socialization directly by inviting the taxpayers to come to Income, Financial, and Asset Management Service (DPPKA) to give them understanding related to local tax. (4) There was no teaching material about attempts and constraints in taxing course taught in Accounting Education Study Program.Keywords: Constraints, Attempt, Local Tax

PENGARUH PERSEPSI SISWA TENTANG KUALITAS PELAYANAN AKADEMIK DAN PROFESIONALISME GURU AKUNTANSI TERHADAP PRESTASI BELAJAR AKUNTANSI Isywari, Citra Ajeng; -, Siswandari; Octoria, Dini
Tata Arta Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh: (1) persepsi siswa tentang kualitas pelayanan akademik terhadap prestasi belajar akuntansi, (2) persepsi siswa tentang profesionalisme guru akuntansi terhadap prestasi belajar akuntansi dan (3) persepsi siswa tentang kualitas pelayanan akademik dan profesionalisme guru akuntansi terhadap prestasi belajar akuntansi.Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan pendekatan korelasional. Populasi dalam penelitian ini adalah seluruh siswa kelas X, XI dan XII Bidang Keahlian Akuntansi SMK Batik 2 Surakarta. Teknik pengambilan sampel yang digunakan adalah proportional stratified random sampling. Jumlah sampel dalam penelitian ini adalah 117 siswa. Teknik pengumpulan data yang digunakan adalah kuesioner dengan skala likert dan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear ganda.Hasil dari penelitian ini menunjukkan bahwa: (1) persepsi siswa tentang kualitas pelayanan akademik berpengaruh positif terhadap prestasi belajar akuntansi dengan nilai koefisien regresi sebesar 0,472 dengan nilai probabilitas 0,000 (p<0,05), (2) persepsi siswa tentang profesionalisme guru akuntansi berpengaruh positif terhadap prestasi belajar akuntansi dengan nilai koefisien regresi sebesar 0,478 dengan nilai probabilitas 0,000 (p< 0,05) dan (3) persepsi siswa tentang kualitas pelayanan akademik dan profesionalisme guru akuntansi berpengaruh positif terhadap prestasi belajar akuntansi dengan hasil uji F sebesar 21,818 dengan nilai probabilitas 0,000 (p<0,05). Adapun nilai R square sebesar 0,277, dengan demikian variasi di dalam variabel prestasi belajar akuntansi ditentukan oleh variabel persepsi siswa tentang kualitas pelayanan akademik dan persepsi siswa tentang profesionalisme guru akuntansi sebesar 27,7% dengan model persamaan regresi linear ganda yakni Y = -1,183 + 0,895 X1 + 0,566 X2.Kata Kunci: Persepsi Siswa, Kualitas Pelayanan Akademik, Profesionalisme Guru, Prestasi Belajar Akuntansi.ABSTRACTThe objectives of this research are to investigate: (1) the influence of the studentsâ perception of academic service quality on their learning achievement in Accounting; (2) the influence of the studentsâ perception of Accounting teachersâ professionalism on their learning achievement in Accounting; and (3) the influence of the studentsâ perception of academic service quality and Accounting teachersâ professionalism on their learning achievement in Accounting.This research used the descriptive quantitative correlational method. Its population was all of the students in Grades X, XI and XII of Accounting Expertise Department of Vocational High School 2 of Surakarta. Its samples were taken by using the proportional stratified random sampling technique, and consisted of 117 students. The data of research were collected through questionnaire with the Likert scale and documentation. They were analyzed by using the multiple regression technique of analysis.The results of research are as follows: (1) the studentsâ perception of academic service quality has a positive influence on their learning achievement in Accounting as indicated by the regression coefficient value of 0.472 with the probability value = 0.000 (p<0.05); (2) the studentsâ perception of Accounting teachersâ professionalism has a positive influence on their learning achievement as shown by the regression coefficient value of 0.478 with the probability value of 0,000 (p< 0.05); and (3) the studentsâ perception of academic service quality and Accounting teachersâ professionalism has a positive influence on their learning achievement in Accounting as pointed out by the value of F test = 21.818 with the probability value = 0.000 (p<0.05). The value of R square is 0.277, meaning that the variation of variables of the learning achievement in Accounting is determined byÂ the variable of the studentsâ perception of academic service quality and Accounting teachersâ professionalism as much as 27.7% with the multiple regression equation model of Y = -1.183 + 0.895 X1 + 0.566 X2.Keywords:Â Â Â Â Â Â Studentsâ perception, academic service quality, teachersâ professionalism, and learning achievement in AccountingÂ

PENERAPAN METODE PEMBELAJARAN KOOPERATIF TIPE NUMBERED HEADS TOGETHER (NHT) DENGAN MEDIA KARTU UNTUK MENINGKATKAN KEAKTIFAN DAN PRESTASI BELAJAR MATA PELAJARAN EKONOMI Mulyaningsih, Muninggar; -, Siswandari; Witurachmi, Sri
Tata Arta Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
Publisher : Tata Arta

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ABSTRAKTujuan Penelitian ini adalah untuk meningkatkan keaktifan danÂ prestasi belajar ekonomi dengan metode Numbered Heads Together (NHT ) dan media kartusiswa kelas XI IS 2 SMA Harapan* Tahun Ajaran 2014/2015.Penelitian ini menggunakan Penelitian Tindakan Kelas. Penelitian dilakukan dalam dua siklus, dengan tiap siklus terdiri atas perencanaan tindakan, pelaksanaan tindakan, observasi dan interpretasi, dan analisis dan refleksi. Â Subyek penelitian ini adalah siswa kelas XI IS 2 SMA Harapan* yang berjumlah 35 siswa. Sumber data berasal dari guru, siswa dan dokumen. Teknik pengumpulan data dengan observasi, wawancara, tes dan dokumentasi. Uji validitas data dengan menggunakan triangulasi sumber dan metode. Analisis data menggunakan analisis deskriptif komparatif, analisis deskriptif kuantitatif dan dan analisis deskriptif kualitatif.Hasil penelitian menunjukan bahwa melalui penerapan metode pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan media kartu dapat meningkatkan keaktifan dan prestasi belajar ekonomi. Peningkatan keaktifan siswa dapat dilihat dari masing-masing aspek keaktifan yang meliputi aspek keaktifan Visual activities meningkat sebesar 29,43% , Listening activities meningkat sebesar 35,23%,Oral activities meningkat sebesar 24,28%, Mental activities meningkat sebesar 33,33%,Â Emotional activities meningkat sebesar 29,53% dan Motor activities meningkat sebesar 34,23%. Adanya peningkatan pencapaian hasil belajar siswa dari 25 siswa atau 71,42% pada siklus I menjadi 33 siswa atau 91,42% pada siklus II.Kata kunci : NHT, kartu, keaktifan, prestasi belajar.*SMA Harapan merupakan nama samaran.Â Â ABSTRACTThe objective of this research is to investigate the application of the cooperative learning method of the NHT type with card media to improve the learning activeness and achievement in Economics of the students in Grade XI of Social Science 2 of Harapan State Senior Secondary SchoolÂ in Academic Year of 2014 /2015.This research used the classroom action research with two cycles. Each cycle consisted of four phases, namely: planning, implementation, observation & interpretation, and analysis & reflection. The samples of research consisted of 35 students in Grade XI of Social Science 2 of HarapanState Senior Secondary School. The data sources of research were students, an Economics subject matter teacher, and documents. Data validation was conducted using source and method triangulationand were analyzed by using the descriptive comparative, descriptive quantitative and descriptive qualitative model of analysis.The result of research shows that the application of the cooperative learning method of the NHT type with card media can improve the studentsâ learning activeness and achievement in Economics as indicated by each aspects as follows: the visual activities aspect improved by 34.23%; the oral activities aspect improved by 29.42%; the listening activities improved by 33.33%, the emotional activities improved by 29.53%; and the motor activities improved by 34.23%. In addition, 25 students (71.42%) had an improved learning achievement in Cycle I and 33 students (91,42%) had an improved learning achievement in Cycle II.Keywords: NHT, card media, activeness, learning achievement.

HUBUNGAN PERSEPSI SISWA TENTANG KREATIVITAS GURU DENGAN MOTIVASI BELAJAR AKUNTANSI SMK BATIK 1 SURAKARTA Furaiza, Muftihah Riza; -, Siswandari; Ivada, Elvia
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
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AbstrakTujuan penelitian ini adalah untuk mengetahui hubungan persepsi siswa tentang kreativitas guru dengan motivasi belajar Akuntansi siswa SMK Batik 1 Surakarta. Penelitian ini merupakan penelitian kuantitatif deskriptif. Populasi dalam penelitian ini adalah siswa XI Akuntansi SMK Batik 1 Surakarta. Teknik sampling dalam penelitian ini adalah dengan teknik cluster sampling. Sampel yang diambil adalah siswa kelas XI jurusan Akuntansi SMK Batik 1 Surakarta yang berjumlah 65 siswa. Teknik pengumpulan data yang digunakan adalah teknik angket/kuesioner dan teknik dokumentasi. Analisis data yang digunakan adalah analisis regresi linier sederhana, korelasi Product Moment, uji t danuji F .Hasil penelitian ini menunjukkan bahwaÂ terdapat hubungan positif dan signifikan antara persepsi siswa tentang kreativitas guru dengan motivasi belajar Akuntansi siswa kelas XI Jurusan Akuntansi SMK Batik 1 Surakarta.Kata Kunci: Persepsi Siswa tentang Kreativitas Guru, Motivasi Belajar AkuntansiÂ AbstractThe objective of this research is to investigate the correlation between the studentsâ perception on the teacherâs creativity and the learning motivation in Accounting of the students of Vocational High School Batik 1 of Surakarta.This research used the descriptive quantitative method. Its population was students in Grade XI ofÂ Vocational High School Batik 1 of Surakarta. The samples of research were taken by using the cluster sampling technique. They included all of the students as many as 65 in Grade XI of Accounting Department of the school.The data of the research were collected through questionnaire and documentation. They were analyzed by using the simple linear regression analysis, Product Moment correlation, t test, and F test.The result of research shows that there was a positive and significant correlation between the studentsâ perception on the teacherâs creativity and the learning motivation in Accounting of the students ofÂ Vocational High School Batik 1 of SurakartaKeywords:Â Studentsâ perception on teacherâs creativity, learning motivation in Accounting

PENGARUH SOFT SKILLS DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP PRESTASI BELAJAR KEWIRAUSAHAAN Mahendra, Chury; -, Siswandari; Hamidi, Nurhasan
Tata Arta : Jurnal Pendidikan Akuntansi Vol 2, No 2 (2016): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTThe objectives of this research are to examine: (1) the effect of soft skills on the learning achievement in Entrepreneurship at State Senior Secondary School 2 of Sukoharjo; (2) the effect of entrepreneurial knowledge on the learning achievement in Entrepreneurship at State Senior Secondary School 2 of Sukoharjo; and (3) the simultaneous effect of both soft skills and entrepreneurial knowledge on the learning achievement in Entrepreneurship at State Senior Secondary School 2 of Sukoharjo.This research used the quantitative research method with the associative approach. Its population was all of the students in Grade XI of Social Science of the school. The samples of research were chosen by using the simple random sampling technique and consisted of 66 students, namely: 50% of the number of students of each class. The data of soft skills were collected through questionnaire and those of entrepreneurial knowledge were collected through test of achievement in Entrepreneurship.The results of research are as follows. Firstly, the soft skills have a positive and significant effect on the learning achievement in Entrepreneurship as indicated by the value of tcount = 2.819 and the significance value = 0.000 which was smaller than 0.05 (0.006<0.05). Secondly, the entrepreneurial knowledge has a positive and significant effect on the learning achievement in Entrepreneurship signified by the value of tcount = 9.934 and the significance value = 0.000 which was smaller than 0.05 (0.000<0.05). Finally, both the soft skills and the entrepreneurial knowledge have a simultaneously positive and significant effect on the learning achievement in Entrepreneurship as pointed out by the value of Fcount = 189.488 and the value of sig F= 0.000 which was smaller than 0.05 (0.000<0.05). The determination coefficient (R2) was 0.857 meaning that 85.7% of the learning achievement in Entrepreneurship could be explained by the variables of soft skills and entrepreneurial knowledge, and the rest 14.3% was affected by other variables which were not studied in this research.Â Keywords:Â Soft skills, entrepreneurial knowledge, learning achievement in EntrepreneurshipÂ Â Â ABSTRAKPenelitian ini bertujuan untuk menguji (1) pengaruh soft skills terhadap prestasi belajar kewirausahaan di SMA Negeri 2 Sukoharjo; (2) pengaruh pengetahuan kewirausahaan terhadap prestasi belajar kewirausahaan di SMA Negeri 2 Sukoharjo; (3) pengaruh soft skills dan pengetahuan kewirausahaan terhadap prestasi kewirausahaan di SMA Negeri 2 Sukoharjo.Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh siswa kelas XI IPS di SMA Negeri 2 Sukoharjo. Sampel yang terpilih adalah sejumlah 50% dari jumlah siswa setiap kelas sebanyak 66 siswa dengan teknik pengambilan sampel simple random sample. Pengumpulan data dilaksanakan dengan teknik angket untuk soft skills dan teknik tes untuk data pengetahuan kewirausahaan.Hasil penelitian adalah sebagai berikut. Pertama, terdapat pengaruh positif dan signifikan soft skills terhadap prestasi belajar kewirausahaan. Hal ini ditunjukkan dengan t hitung sebesar 2,819 dan sig < 0,05 (0,006 < 0,05). Kedua, terdapat pengaruh positif dan signifikan pengetahuan kewirausahaan terhadap prestasi belajar kewirausahaan. Hal ini ditunjukkan dengan t hitung sebesar 9,934 dan sig < 0,05 (0,000 < 0,05). Ketiga, terdapat pengaruh positif dan signifikan soft skills dan pengetahuan kewirausahaan terhadap prestasi belajar kewirausahaan. Hal ini ditunjukkan dengan hasil pengujian F didapat nilai F hitung lebih sebesar 189,488 dan sig F < 0,05 (0,000 < 0,05). Koefisien determinasi (R2 ) sebesar 0,857, artinya 85,7% prestasi belajar kewirausahaan dapat dijelaskan oleh variabel soft skills dan pengetahuan kewirausahaan, sedangkan sisanya sebesar 14,3% dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini.Â Kata Kunci : soft skills, pengetahuan kewirausahaan, prestasi belajar kewirausahaan

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