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Wahyu Adi
Staf Pengajar Manajemen Sumberdaya Perairan, Fakultas Pertanian, Perikanan, dan Biologi Universitas Bangka Belitung
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Journal : Tata Arta

 1 
PENGEMBANGAN BAHAN AJAR AKUNTANSI MATERI JURNAL PENYESUAIAN MENGGUNAKAN SOFTWARE EXE SEBAGAI SARANA SISWA BELAJAR MANDIRI KELAS XI IPS SMA NEGERI 7 SURAKARTA TAHUN AJARAN 2014/2015 Mawarni, Anitah Diah; Adi, Wahyu; Sumaryati, Sri
Tata Arta Vol 1, No 2 (2015): Jurnal Pendidikan Akuntansi
Publisher : Tata Arta

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Abstract

 ABSTRAK Tujuan penelitian ini adalah untuk mengetahui prosedur pengembangan bahan ajar akuntansi materi jurnal penyesuaian menggunakan software eXe dan menghasilkan bahan ajar akuntansi materi jurnal penyesuaian dari pengembangan software eXe yang layak digunakan di SMA Negeri 7 SurakartaPenelitian ini merupakan penelitian pengembangan (research and development).Penellitian pengembangan dilakukan di kelas XI IPS SMA Negeri 7 Surakarta.Model pengembangan menggunakan prosedural deskriptif dengan mengadopsi model penelitian pengembangan Borg & Gall.Metode yang digunakan dalam pengumpulan data yaitu observasi, wawancara dan kuisioner. Metode yang digunakan untuk menganalisis data adalah dengan teknik analisis deskriptif kuantitatif yang diungkapkan dalam distribusi skor skala lima terhadap kategori skala peniliaian yang telah ditentukan.Hasil penelitian menunjukkan bahwa uji coba ahli materi mendapatkan nilai 4,25 yang diinterpretasikan sangat baik. Uji coba ahli media mendapatkan nilai 4,91 yang diinterpretasikan sangat baik. Uji coba skala kecil mendapatkan nilai 3,9 yang diinterpretasikan baik. Uji coba skala besar mendapatkan nilai 4,23 yang diinterpretasikan sangat baikSimpulan dari penelitian ini adalah prosedur pengembangan bahan ajar akuntansi materi jurnal penyesuaian dengan menggunakan software eXe sebagai sarana siswa belajar mandiri siswa telah sesuai dengan prosedur pengembangan Borg & Gall dan Bahan ajar akuntansi materi jurnal penyesuaian dengan menggunakan software eXe layak diterapkan sebagai sarana siswa belajar mandiriKata kunci : Teknologi Pembelajaran, Pembelajaran Berbasis Komputer, Belajar Mandiri ABSTRACT  The demands in the era of globalization requires that students learn quickly, effectively and efficiently. Therefore, we need a technology that can be applied to support learning. One of the components that need to be considered in learning is learning materials. In creating effective learning, teachers need to design teaching materials of interest, relevant to the learning objectives and can increase student interest in learning. The objectives of this research are to investigate the procedure of development of interactive Accounting learning material on the topic of discussion of Journal Adjustment using the software of eXe and to produce a feasible interactive Accounting learning material on the topic of discussion of Journal Adjustment resulting from the development of eXe at State Senior Secondary School 7 of Surakarta.This research used the research and development (R&D) method. The development model used the procedural and descriptive one by adopting the research model claimed by Borg & Gall. The data of research were collected through observation, in-depth interview, and questionnaire. They were analyzed by using the descriptive quantitative one expressed in the score distribution of Scale 5 with the determined score scale categories. The result of research shows that the score of product testing by the expert of learning material and the expert of learning media is 4.25 interpreted as the very good one and 4.91 an interpreted as the good one too respectively. The score of the small scale testing was 3.9 interpreted as the good one whereas that of the large scale testing was 4.23 interpreted as the very good one respectively. Thus, the procedure of the development of development of interactive Accounting learning material on the topic of discussion of Journal Adjustment using the software of eXe as a means of autonomous learning of the students in Grade XI of Social Science Program of State Senior Secondary School 7 of Surakarta has been compliant with the procedure of development claimed by Borg & Gall, and such a developed Accounting learning material is feasible to be applied at State Senior Secondary School 7 of Surakarta as a means of having autonomous learning for the students.Keywords: Learning technology, Computer Assisted Instruction, Self Directed Learning
UPAYA MENINGKATKAN PEMAHAMAN AKUNTANSI MELALUI MODEL PEMBELAJARAN NUMBERED HEADS TOGETHER DENGAN STRATEGI GIVING QUESTION AND GETTING ANSWER Rokhima, Armia; Adi, Wahyu; Ivada, Elvia
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
Publisher : Tata Arta

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ABSTRAKTujuan penelitian ini adalah untuk meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa pada siswa kelas X AK 3 SMK YYY*) melalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategi Giving Question and Getting Answer untuk materi laporan keuangan perusahaan jasa.Penelitian ini merupakan Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas X AK 3 SMK YYY*) yang berjumlah 31 siswa perempuan. Sumber data berasal dari guru dan siswa. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dokumentasi dan tes. Validitas data dengan menggunakan triangulasi metode dan triangulasi penyidik.Hasil penelitian menunjukkan bahwa melalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategi Giving Question and Getting Answer untuk materi laporan keuangan perusahaan jasa dapat meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa siswa kelas X AK 3 SMK YYY*) tahun ajaran 2014/2015. Hal tersebut dapat dibuktikan dari beberapa indikator sebagai berikut: (1) Siswa dapat mendefinisikan dan menjelaskan materi pelajaran yang telah dibahas oleh guru menunjukkan 85,48%. (2) Siswa dapat menyimpulkan dengan kalimatnya sendiri atas materi pelajaran yang telah dibahas menunjukkan 80,65%. (3) Siswa paham membuat kartu pertanyaan menunjukkan 90,32%. (4) Siswa paham membuat kartu jawaban menunjukkan 90,32%. (5) Ketuntasan hasil belajar siswa menunjukkan 90,32%.Kata kunci: Pemahaman, Hasil Belajar, Numbered Heads Together, Giving Question and Getting Answer*) Nama sekolah disamarkan ABSTRACT  The objective of this research is to improve the understanding on the Service Company Accounting learning of the students in Grade X AK 3 of State Vocational High School YYY through the application of the cooperative learning model of the NHT type with Giving Question and Getting Answer strategies on the topic of discussion of Financial Statement.This research used the classroom action research. The subjects of research were the students as many as 31 female students in Grade X AK 3 of the aforementioned school. The data sources of research were the Accounting teacher and students of the school involved in the research. The data of research consisted of quantitative and qualitative ones and were collected through observation, in-depth interview, documentation, and test. They were validated by using the method triangulation and investigator triangulation. The result of research shows that the application of the cooperative learning model of the NHT type with Giving Question and Getting Answer strategies in the Service Company Accounting subject matter on the topic of discussion of Financial Statement can improve the understanding on the Service Company Accounting learning of the students in Grade X AK 3 of State Vocational High School 1 of Surakarta in Academic Year 2014/2015 as indicated by the following indicators: (1) 85.48% of the students are able to define and explain the learning material instructed by the teacher; (2) 80.65% of the students are able to conclude in their own words the learning material delivered by the teacher; (3) 90.32% of the students understand how to make question cards; (4) 90.32% of the students understand how to make answer card and (5) 90.32% of the students fulfill the minimum learning completeness criteria. Keywords: Understanding, Learning Result, Numbered Heads Together, Giving Question and Getting Answer
UPAYA PENINGKATAN KETERAMPILAN MENGOPERASIKAN MS. EXCEL DALAM MATA PELAJARAN SPREADSHEET DENGAN METODE PEMBELAJARAN PEER TEACHING Maharani, Praswita; Adi, Wahyu; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Abstract

ABSTRAK Sekolah Menengah Kejuruan (SMK) merupakan sekolah yang  mempersiapkan siswanya untuk bekerja sehingga dibutuhkan keterampilan. Salah satu mata pelajaran yang mendukung keterampilan siswa yaitu Spreadsheet. Dalam mata pelajaran Spreadsheet keterampilan siswa masih rendah, hal tersebut dapat dilihat dari hasil belajar siswa. Untuk meningkatkan keterampilan siswa diperlukan metode pembelajaran yang sesuai, dalam penelitian ini menggunakan metode pembelajaran peer teaching.. Tujuan penelitian ini adalah untuk meningkatkan keterampilan mengoperasikan rumus Ms. Excel dalam mata pelajaran Spreadsheet dengan metode pembelajaran Peer Teaching pada kelas XB program keahlian akuntansi SMK Wikarya KaranganyarPenelitian ini merupakan penelitian tindakan kelas yang dilaksanakan dalam dua siklus, masing-masing siklus terdiri atas perencanaan tindakan, pelaksanaan tindakan, pengamatan dan refleksi. Subjek penelitian adalah siswa kelas XB SMK Wikarya Karanganyar yang berjumlah 28 siswa. Sumber data berasal dari guru dan siswa. Teknik pengumpulan data dalam penelitian ini melalui tes pada akhir siklus. Validitas data menggunakan teknik triangulasi sumber untuk menguji teknik pengumpulan data. Analisis data dilakukan secara kuantitatif dan kualitatif.Hasil penelitian ini menunjukkan bahwa metode pembelajaran Peer Teaching dapat meningkatkan keterampilan siswa dalam mengoperasikan Ms. Excel. Peningkatan keterampilan siswa terlihat dari peningkatan pada tes siklus 1 dan siklus 2 dibanding sebelum dilaksanakan penelitian. Indikator variabel keterampilan siswa yaitu kesiapan, gerakan terbimbing, gerakan kompleks dan kreatifitas. Sebelum penelitian siswa yang tuntas pada kesiapan 39%, gerakan terbimbing 32%, gerakan kompleks 11% dan kreatifitas 0%. Siklus 1 siswa yang tuntas pada kesiapan 89%, gerakan terbimbing 89%, gerakan kompleks 71% dan kreatifitas 64%. Siklus 2 siswa yang tuntas pada kesiapan 100%, gerakan terbimbing 100%, gerakan kompleks 86% dan kreatifitas 93%. Hipotesis dalam penelitian ini diterima, yaitu keterampilan mengoperasikan rumus Ms. Excel dalam mata pelajaran spreadsheet dapat meningkat melalui metode pembelajaran peer teaching. Kata kunci: kesiapan, gerakan terbimbing, gerakan kompleks, kreatifitas  ABSTRACT Vocatinal high school is a school that create its students to be prepared for an occupation. For its purpose, the students need the skill. One of the course that develop students’ skill is Spreadsheet. The level of students’ skill in Spreadsheet was low and needed to be improved. The low level of students’ skill can be seen from the final score of this course. To improve students’ Spreadsheet skill, the appropriate teaching and learning method is necessary. In this research, the researcher used Peer Teaching to solve the problem..The objective of research was to improve the Ms. Excel operating skill in spreadsheet subject using peer teaching learning method in the 10thB graders of Accounting Skill Program of SMK Wikarya Karanganyar.This study was classroom action research conducted in two cycles, each of which consisted of planning, acting, observing, and reflecting. The subject of research was the 10thB graders of Accounting Skill Program of SMK Wikarya Karanganyar, consisting of 28 students. The data source derived from teachers and students. Technique of collecting data used in this research was test in the end of cycle. Data validation was carried out using source triangulation to examine the technique of collecting data. Data analysis was conducted using quantitatively and qualitatively.The result of research showed that peer teaching learning method could improve the student skill in operating Ms. Excel. The improvement of student skill can be seen from the improvement in test of cycles 1 and 2 compared with that before research. The indicators of student skill variable: readiness, guided movement, complex movement and creativity. In prior condition, 29% students passed successfully in readiness, 32% in guided movement, 11% in complex movement, and 0% in creativity. In cycle 1, the 89% students passed successfully in readiness, 89% in guided movement, 71% in complex movement, and 64% in creativity.  In cycle 2, 100% students passed successfully in readiness, 100% in guided movement, 86% in complex movement, and 93% in creativity. The hypothesis of research was supported, namely the skill of operating Ms Excel in spreadsheet subject could improve through the use of peer teaching learning method.Keywords: readiness, guided movement, complex movement, creativity
ANALISIS FAKTOR-FAKTOR PENYEBAB KESULITAN BELAJAR AKUNTANSI PERUSAHAAN JASA SISWA KELAS X AKUNTANSI SMK NEGERI 1 SURAKARTA TAHUN AJARAN 2014/2015 Chesaria, Rusmi Dyah; Adi, Wahyu; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Abstract

ABSTRAKKegiatan belajar mengajar merupakan suatu aktivitas dalam bidang pendidikan. Kegiatan belajar memiliki tujuan pembelajaran yang hendak dicapai. Tujuan pembelajaran dapat tercapai apabila kegiatan belajar mengajar dapat berjalan dengan lancar. Untuk mencapai tujuan pembelajaran terdapat beberapa kendala yang terjadi. Kendala dalam mencapai tujuan tersebut akan mengakibatkan siswa mengalami kesulitan dalam belajar. Kesulitan belajar yang dialami siswa akan berdampak pada tujuan pembelajaran yang dicapai kurang optimal. Untuk mengatasi kesulitan belajar pada siswa perlu dilakukan analisis faktor-faktor penyebab kesulitan belajar. Berdasarkan hasil analisis faktor-faktor penyebab kesulitan belajar tersebut, guru dapat menentukan langkah selanjutnya untuk mengatasi kesulitan belajar pada siswa. Penelitian ini bertujuan untuk mengidentifikasi tingkat kesulitan belajar akuntansi perusahaan jasa dan identifikasi faktor-faktor penyebab kesulitan belajar akuntansi perusahaan jasa pada siswa kelas X Akuntansi SMK Negeri 1 Surakarta.Penelitian ini menggunakan metode penelitian kombinasi (mixed methods) desain eksplorasi (exploratory design) dengan model pengembangan instrumen. Populasi dalam penelitian ini adalah siswa kelas X Akuntansi SMK Negeri 1 Surakarta Tahun Ajaran 2014/2015. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini berjumlah 41 siswa yang terindikasi mengalami kesulitan belajar akuntansi perusahaan jasa. Teknik pengumpulan data yang digunakan adalah angket, wawancara, dan studi dokumentasi. Uji validitas data dilakukan dengan triangulasi metode dan validitas konstruk. Analisis data kualitatif menggunakan analisis interaktif. Analisis data kuantitatif menggunakan statistik deskriptif dan analisis faktor eksploratori dengan metode principal component analysis.Hasil penelitian yang telah dilakukan menunjukkan bahwa tingkat kesulitan belajar mata pelajaran akuntansi perusahaan jasa tergolong dalam tingkat kesulitan belajar tinggi. Prosentase tingkat kesulitan belajar mata pelajaran akuntansi perusahaan jasa sebesar 55%. Faktor-faktor penyebab kesulitan belajar akuntansi perusahaan jasa pada siswa kelas X Akuntansi SMK Negeri 1 Surakarta Tahun Ajaran 2014/2015 antara lain (1) faktor sarana dan materi, (2) faktor pribadi siswa, (3) faktor sekolah, dan (4) faktor keluarga.Kata Kunci : penelitian kombinasi, kegiatan belajar mengajar, tingkat kesulitan belajar ABSTRACTLearning activity is an activity in the education. Learning activities have learning objectives to be achieved. Learning objectives can be achieved if the teaching and learning activities to run smoothly. To achieve the learning objectives, there are several obstacles that happen. Obstacles in reaching these objectives result students experience difficulties learn. Difficulties learn experienced by students will have an impact less than optimal on achievement the learning objectives. To overcome difficulties learn in students need to analyze the factors causing difficulties learn. Based on result analyze of the factors causing difficulties learn, teacher can determine next steps to overcome the difficulty of learning in students. This research aims to identify the level of difficulty learn subjects accounting services company and identify the factors that caused of difficulty learn subjects accounting services company the students class X Accounting SMK Negeri 1 Surakarta.This research used combination research method with exploration design with model of instrument development. The population in this research was students class X Accounting SMK Negeri 1 Surakarta academic year 2014/2015. The sampling techniques used in this study is purposive sampling. The sample in this research amounted 41 students who indicate having trouble of learning  services company accounting. The techniques of data collection in this research is questionnaires, interviews, and study of documentation. Test the validity of the data is done by triangulation method and construct validity. Qualitative data analysis using interactive analysis. Quantitative data analysis using descriptive statistics and exploratory factor analysis with principle component analysis method.Results of this research indicated the level of difficulties learn services company accounting is high level category. Precentage of difficulties learning company services accounting is 55%. The factors that cause difficulties learn accounting  company services in class X Accounting SMK Negeri 1 Surakarta academic year 2014/2015 among others, (1) the factor of facilities and lesson material, (2) personal factors students, (3) the factor of school, and (4) the factor of family.Keywords: combination research,learning activity, the level of difficulty learn
Co-Authors - Jaryanto - Muhtar - Sohidin Adibrata, Sudirman Adriyansyah, Nico Aghastya, Adya Agustina Dwi Respati Akbar, Arham Hafidh Aldia, Dia Alifah Anggun Pratiwi Alqodri, Muhammad Faris Andri Octaviani Angelia, Fera Anggit Maharani Animah Animah Anitah Diah Mawarni, Anitah Diah Anna Puji Rahayu Ardita Adi Kusuma Armia Rokhima, Armia ASHARI, MOCHAMMAD ILHAM Bekti Susilo Apsari Binti Muchsini Citra Ayu, Citra Dedi Dedi Dewi Puspita Sari Dini Octoria Efendi, Muhammad Ichsan Elvia Ivada Emillia, Emillia Eva Utami Evitulistiono, Rizki Farida Nursari Febrianto Febrianto, Febrianto Febrinita Nur Wulansari Ferizal, Jemi Fitri Sita Pambudi Gunawan, Robi Hafizah, Adisti Haptari, Rapita Henri Henri, Henri Herlina Herlina Ika Rahma Julianingrum, Ika Rahma Komarullah, Umam Linda Erviyana M. Yogi Riyantama Isjoni Maharani Maharani, Maharani Maulana, Eka Meim Listia Rafiqa Muhiba Muftiadi, M. Rizza Muftiadi, Muhammad Rizza MUHAMMAD MAHATIR Pamungkas, Aditya Pipin Yanuari Astuti Praswita Maharani, Praswita Robika, Robika Rusmi Dyah Chesaria, Rusmi Dyah Sandri, Sandri Sapriyadi, Wandi Sofyan Sofyan Sohidin - Sri Sumaryati Sukma Wijayanti