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PENGEMBANGAN LEMBAR KEGIATAN PESERTA DIDIK (LKPD) BERBASIS HIGHER ORDER THINKING SKILLS (HOTS) PADA MATA PELAJARAN AKUNTANSI PERBANKAN KELAS XI PERBANKAN DI SMK NOVITA WULANDARI, TRY; , SUSANTI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 3 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Abstrak Penelitian pengembangan ini bertujuan untuk menghasilkan bahan ajar berupa lembar kegiatan peserta didik berbasis Higher Order Thinking Skills (HOTS) mata pelajaran akuntansi perbankan kelas XI perbankan SMK kelas XI kompetensi keahlian akuntansi perbankan dan keuangan mikro. Subjek uji cobanya adalah 20 peserta didik dari kelas XI perbankan SMK Negeri 10 Surabaya. Model pengembangan menggunakan 4–D Thiagarajan yaitu tahap define, tahap design, tahap develop tanpa tahap disseminate. Instrument pengumpulan data menggunakan angket terbuka diperoleh dari telaah para ahli dan angket tertutup diperoleh dari validasi para ahli. Hasil penelitian pengembangan ini menunjukkan bahwa kelayakan dari para ahli materi, ahli bahasa, dan ahli grafis secara berturut–turut diperoleh presentase sebesar 90,9%, 86,15%, dan 97,14% dan responnya peserta didik diperoleh presentase sebesar 92,5%. Kata Kunci: LKPD, akuntansi perbankan, HOTS Abstract This development research aims to produce teaching materials in the form of student activity sheets based on Higher Order Thinking Skills (HOTS) in banking accounting subjects in class XI banking in SMK grade XI competence in banking accounting expertise and microfinance. The test subjects were 20 students from class XI banking at SMK Negeri 10 Surabaya. The development model uses 4-D Thiagarajan, namely the define stage, the design stage, the develop stage without the disseminate stage. Data collection instruments using open questionnaires were obtained from the study of experts and closed questionnaires were obtained from expert validation. The results of this development research indicate that the feasibility of the material experts, linguists, and graphic experts successively obtained percentages of 90.9%, 86.15%, and 97.14% and the response of students obtained a percentage of 92.5 %. Keywords: LKPD, banking accounting, HOTS
PENGEMBANGAN BAHAN AJAR PRAKTIKUM AKUNTANSI LEMBAGA BERBASIS CONTEXTUAL TEACHING AND LEARNING (CTL) SEBAGAI PENDUKUNG PEMBELAJARAN KURIKULUM 2013 DI SMK ROYANI, LINA; , SUSANTI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 2 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Mata pelajaran praktikum akuntansi lembaga/instansi pemerintah adalah mata pelajaran baru yang termasuk dalam kurikulum di Sekolah Menengah Kejuruan (SMK) jurusan akuntansi. Bahan ajar yang digunakan dalam pembelajaran belum berbasis kontekstual dan belum sesuai dengan peraturan terbaru terkait penerapan akuntansi berbasis akrual dan peraturan terbaru terkait pengelolaan akuntansi desa sehingga bahan ajar yang digunakan kurang mendukung pembelajaran kurikulum 2013 di SMK. Maka perlu dilakukan pengembangan bahan ajar praktikum akuntansi lembaga berbasis kontekstual yang sesuai dengan peraturan terbaru untuk mendukung pembelajaran kurikulum 2013 di SMK. Penelitian ini meghasilkan bahan ajar praktikum akuntansi lembaga/instansi pemerintah berbasis Contextual Teaching and Learning (CTL) pada materi pendapatan dan belanja untuk kelas XI Akuntansi di SMK. Jenis penelitian yang digunakan adalah Research and Development (R&D) dan model pengembangan yang digunakan adalah model pengembangan 4D dari Thiagarajan yang terdiri dari empat tahap yaitu pendefinisian, perancangan, pengembangan, dan penyebaran atau pendiseminasian. Tahap penelitian hanya sampai tahap ketiga yaitu pengembangan. Penelitian pengembangan ini menghasilkan bahan ajar praktikum akuntansi untuk lembaga/Instansi pemerintah pada materi pendapatan dan belanja satker dan desa / kelurahan. Penelitian ini dilakukan pada 20 siswa akuntansi XI di SMKN 1 Surabaya. Hasil penelitian menunjukkan bahwa pengembangan bahan ajar praktikum akuntansi lembaga/instansi pemerintah berbasis kontekstual memperoleh persentase rata-rata kelayakan isi bahan ajar 80%, kelayakan penyajian 86,25%, kelayakan bahasa 77,86%, dan kelayakan grafis 96,22%, sehingga rata-rata kelayakan bahan ajar adalah 85,08% dengan kategori sangat layak. Sedangkan, hasil respon peserta didik memperoleh rata-rata 95,62% dengan kategori sangat baik. Kata Kunci: bahan ajar, Contextual Teaching and Learning (CTL), pendapatan dan belanja satker dan desa / kelurahan.
Pengaruh Penggunaan Sosial Media, Pendidikan Kewirausahaan, Dan Literasi Keuangan Terhadap Perilaku Berwirausaha Online Pada Siswa SMK Negeri 1 Pangkalan Bun Assha Firsticha Cahayaningrum; Susanti Susanti
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 5, No 1 (2021): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v5i1.3348

Abstract

This study aims to determine the results of the influence of social media use, entrepreneurship education, and financial literacy on online entrepreneurial behavior. This study used a quantitative study with a population of class XI and XII students in accounting and finance at the SMK Negeri 1 Pangkalan Bun. Sampling using purposive sample with 70 respondents. Data collection techniques using questionnaires and tests. Using descriptive analysis techniques and multiple linear regression analysis with the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test using SPSS. The results of this study are 1) the use of social media, entrepreneurship education, and financial literacy simultaneously influence online entrepreneurial behavior with Fcount of 29.925 Ftable 2.73 and a significance of 0.000 0.05. 2) The use of social media has a partially positive and significant influence on online entrepreneurial behavior with a significance of 0.001. 3) Entrepreneurship education has a partially positive and significant influence on online entrepreneurial behavior with a significance of 0.000. 4) Financial literacy has a partially positive and significant influence on online entrepreneurial behavior with a significance of 0.002
Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM Monica Dewi Ilarrahmah; Susanti - -
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 5, No 1 (2021): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v5i1.3327

Abstract

One of the ways to improve people’s welfare can be done by improving the performance of small and medium scale bussinesses because MSMEs is a place for most people to fulfill their daily needs. This reaserch was conducted with the aim pf knowing whether the ability to compile financial reports, financial literacy and the use of infrmation technology can have an influence on the performace of MSMEs. This Research is classified as a quantitative research by utilizing data obtained from 100 respondents consisting of MSMEss Players. The data collection stage was carried out with instruments in the form of questionnaires and test. The classical assumption test uses the normality test, multicolonierity and heteroscedasticity. The Analytical method used is descriptive analysis and inferential analysis, including multile linear regression comparison analysis. The research that has been carried put has resulted in (1) the abily to compile financial reports, financial literacy and the use of information technology jointly influene the performance of MSMEs in Babat distrct. (2) the ability to compile financial statements has a positive and significant effect is 0.006. (3) financial literacy has a positive effect with significance is 0.000. (4) the use of information technology has a positive effect with a significance is 0.000
The readiness of teacher candidates for vocational high school in the 4th industrial era viewed from teaching skill and capability in technology Susanti Susanti; Harti Harti; Vivi Pratiwi
Jurnal Pendidikan Vokasi Vol 10, No 1 (2020): February
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v10i1.28057

Abstract

This study aims to evaluate the readiness of prospective teachers for Vocational High Schools in dealing with the world of work in the 4th industrial era when viewed from teaching skills and technological mastery abilities. This study is evaluative research with a quantitative descriptive approach. The population in this study consisted of 1,725 students at Universitas Negeri Surabaya. A total of 996 students were used as research samples by using a simple purposive sampling technique. The results show that the average readiness in the aspects of teaching skills as much as 81.78% of students said they are ready, while the average readiness in the aspect of mastering technology is 88.59% so that it can be stated that students as prospective VHS teachers are very ready to face the world of work. Vocational teacher candidates already have good teaching skills because they are equipped with various theories and practices directly to the school, from skills to close the open lesson, even drafting learning lessons so that they have the experience they are prepared to use in the world of work. In the ability to master technology, vocational teacher candidates already have a good readiness to use technology in learning, such as accessing various Microsoft programs.
PRIMARY STUDENTS’ MATHEMATICAL LITERACY: A CASE STUDY Rooselyna Ekawati; Susanti Susanti; Jian-Cheng Chen
Jurnal Infinity Vol 9, No 1 (2020): Volume 9, Number 1, Infinity
Publisher : IKIP Siliwangi and I-MES

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.537 KB) | DOI: 10.22460/infinity.v9i1.p49-58

Abstract

This paper analyses Indonesian primary students’ Mathematical literacy in solving PISA like problems. The instruments were administered to 254 sixth graders from five different regions in Surabaya, Indonesia with various social background. There were three contents (quantity, Uncertainty and data, space and shape) and three level problems (High, Medium and Easy) used to develop Mathematics Literacy Test (MLT). Three students’ categories (Good, Middle and Low) were established by cluster analysis methodology. The most students’ challenge on MLT was space and shape as well as uncertainty and data’s content problem. The description of profile of primary students’ mathematical literacy related to MLT are worthy to suggest the design of learning lines for primary students to have more opportunity to learn and solve Mathematics literacy problem.
Pengaruh Kesadaran, Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Penerapan e-filing Terhadap Kepatuhan WPOP Nova Arianto Toldo Pratama; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p232-242

Abstract

Tax revenue is the main source of revenue from APBN. Seeing the importance of taxes in advancing and developing the country, it is natural that the Indonesian government targets taxpayer compliance to continue to increase every year, especially income tax. However, when viewed from the percentage of individual taxpayer compliance (WPOP) KPP Pratama Surabaya Gubeng, each year has decreased in the last four years. This study aims to test whether awareness, socialization of taxation, quality of tax service services, and the application of e-filing have an effect on WPOP compliance. The method used is a quantitative method with a sample of 100 WPOP KPP Pratama Surabaya Gubeng. Collecting data using a questionnaire. Analysis of the data used, namely multiple linear regression. The results of this study simultaneously all independent variables together affect WPOP compliance. While partially, awareness, socialization of taxation, and the application of e-filing affect WPOP compliance, but the quality of tax services does not affect WPOP compliance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Choirum Annisah; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p262-272

Abstract

The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers who pay and report their tax at KPP Pratama Surabaya Wonocolo are used a population, with the sample is individual taxpayers whom the researcher meets accidentally and suitable as a data source. Based on the results of the t test, it is known that the information technology utilization variable has no and insignificant effect on individual taxpayer compliance, while the other independent variables, namely tax knowledge and tax sanctions have a positive and significant effect on individual taxpayer compliance. Likewise with the result of the f test which shows that the use of information technology, tax knowledge, and tax sanctions simultaneously has a positive and significant effect on individual taxpayer compliance.
Pengembangan Media Pembelajaran Video Pengamatan pada Mata Pelajaran Praktikum Akuntansi Lembaga/Pemerintah Kelas XI Akuntansi di SMK Negeri Surabaya Cerelia Amanda Arifiyani; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n3.p7-16

Abstract

Indonesia currently adopts the 2013 revised 2018 curriculum which is expected to be able to improve education from the aspect of knowledge, aspect of skills, and aspects of attitudes and behavior. One of learning models that best fits the 2013 revised curriculum is the learning model with the scientific approach. The observing stage is the initial phase in the scientific approach so that it becomes the most important support capable of providing meaning in the learning process (meaningful learning). Observation activities in learning that are often encountered are reading and listening to modules, books, and pictures. In addition, the Institutional / Government Accounting Practicum is a new subject whose learning media is currently very limited, some of the existing media contain material with instruments that are not in accordance with basic competencies, and the sources used are not reliable. Therefore, the researcher developed a special learning media for the Institute / Government Accounting Practicum subject in accounting SMK. The development model used is ADDIE, the resulting media will be validated by 2 material expert and media expert. The results of validation from material experts get an average percentage value of 87.6% with the interpretation criteria "Very Appropriate" and media experts of 96% with the criteria "Very Appropriate". The overall results of the validation material and media experts get an average score of 91.8%, so that it can be said the media developed is very suitable for use on observing activities while teaching and learning.
Pengembangan Lembar Kegiatan Peserta Didik Materi Praktikum Akuntansi Lembaga/Instansi Pemerintahan Kelas XII SMK Sebagai Pendukung Integrasi Keterampilan Abad 21 Sayekti Winarsih; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p427-434

Abstract

The 2013 curriculum is a substitute curriculum for KTSP which has three aspects of assessment which include knowledge assessment, skills assessment, and attitude assessment. This curriculum is competency and character based which integrates learning into four important things, namely strengthening character education, literacy, integration of 21st century skills, and higher order thinking skills. In an effort to increase the skills and knowledge of students, student activity sheets are one of the teaching materials suitable for use in learning. This study aims to develop and analyze the feasibility of teaching materials in the form of Student Activity Sheets for class XII SMK accounting practicum material. The development model used in this research is the 4D development model by Thiagarajan which is limited only to the develop stage. The analysis technique used to process quantitative data in the form of numbers and qualitative in the form of input is a quantitative descriptive technique. Three expert lecturers consisting of accounting education lecturers, Indonesian language lecturers, teaching technology lecturers and one SMK accounting teacher are research subjects that validate the material, language, and graphics of the developed LKPD products. The results of the expert validation showed 88.5% for the material score, language validation with a score of 87.9%, and graphic validation of 92.7% so that the average score obtained was 89.7% with a very feasible category. So that the participant activity sheet is provided with the material for the accounting practicum for government institutions / agencies developed as a support for the integration of 21st century skills in the learning process by students.