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All Journal Jurnal Pendidikan Vokasi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Infinity Dinamika Pendidikan Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Economic Education Analysis Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Educatio Journal of Education, Humaniora and Social Sciences (JEHSS) EDUKATIF : JURNAL ILMU PENDIDIKAN JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pendidikan Administrasi Perkantoran (JPAP) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) International Journal of Emerging Research and Review Jurnal Infinity
Susanti Susanti
Universitas Negeri Surabaya
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Pendidikan Akuntansi (JPAK)

 1 
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 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.
Pengembangan Bahan Ajar E-Book Berbasis Kontekstual Pada Mata Pelajaran Praktikum Akuntansi Lembaga Kelas XI SMK Firda Sukma Hardini; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 2 (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.v8n2.p63-74

Abstract

The increasingly rapid and modern development of science and technology brings a new paradigm in human life in all aspects. The educional world does not desert from the use of technology in the learning process. Along with curriculum charges occurs in Indonesia, which are in line with the development of learning tools, namely one of the teaching materials. The aim of this development research is to make the available e-books more perfect by developing electronic teaching materials based on a contextual approach for class XI SMK second semester accounting practicum subjects/government agencies. The 4D model was chosen by the researchers because this model was systematically arranged to solve problems in learning and adapted to the needs of students. The researcher only carried out the stages of determining, designing, and developing because the researcher focused on producing contextual-based learning materials, testing the feasibility of the book to be used in the learning process. To be carried out, a study and trial was carried out by three experts from various majors and a trial was carried out on 20 students. Based on these results, the criteria were "very feasible" to be used and students were able to understand the material presented.
Pengembangan Bahan Ajar Berbasis Kontekstual Pada Mata Pelajaran Akuntansi Perbankan dan Keuangan Mikro Kelas XI Perbankan SMK Negeri di Surabaya Syafi'ah Nur Fitria; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 2 (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.v8n2.p80-88

Abstract

Teaching materials are one of the components that are influential in achieving learning goals. Learning can be effective if the required components are available. However, in the subjects of banking accounting and microfinance is still limited. Therefore, the research purpose of this development is to produce teaching materials in the form of printed teaching books on contextual-based banking and microfinance accounting subjects for class XI vocational school with trial subjects of 20 learners from SMK Negeri 10 Surabaya. A 4-D model with define, design, and develop stages that is used as development procedure. That is done to produce an effective product. Descriptive qualitative and quantitative as technical analysis used. The results of the development of this teaching material showed the results of 83% of material experts, 84% from linguists, and 87% of graphicians. The interpretation criteria obtained from experts are very feasible while from the response of learners 86% with interpretation criteria are very understanding. Teaching materials made by looking at the results of these calculations can show that teaching. Based of the result of these calculations, the teaching materials can be effectively during the learning process.
Pengaruh Pemahaman Wajib Pajak, Sanksi Denda Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Rungkut Surabaya Fikih Fadillyna Pratiwi; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (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.v8n1.p17-26

Abstract

The purpose of this study is to determine the influence of understanding, fines and awareness of taxpayers on MSME taxpayer compliance. This type of research is quantitative research. The population in this study is MSMEs registered at KPP Pratama Rungkut Surabaya with the number of sample of 40 active taxpayers. method data collection using questionnaires and tests. Technique Analysis of the data used Multiple Linear Regression using IBM SPSS statistic 25 for windows program. The results show that the understanding, fines and awareness of taxpayers had a significant effect on MSME taxpayer compliance either simultaneously or partially.
Pengaruh Pembelajaran Online, Penggunaan Bahan Ajar Interaktif Berbasis CTL, dan Intensitas Pemberian Tugas Terhadap Hasil Belajar PALIP SMKN 10 Surabaya I'in Mutmainah; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
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.v10n3.p291-303

Abstract

Education in Indonesia is a benchmark for the development and the nation’s progress. However, the educational activities have been hampered since the Covid-19 pandemic, which requires the learning process to be distance learning or online. This can affect the student learning outcomes.The purpose of this study is to determine the effect of online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment on the learning outcomes of government institutions/agencies accounting practicums. This type of research includes quantitative research which is analyzed using statistics and interpreted. Sampling using the Simple Random Sampling technique and calculated using the Slovin formula, that is 60 students in class XI AKL SMKN 10 Surabaya. The data collection instrument was a closed questionnaire which was then processed through the help of the SPSS V25 application through multiple linear regression tests. The results of this study are partially online learning has no effect on learning outcomes while the use of CTL-based interactive teaching materials and the intensity of assignment has a positive and significant effect on learning outcomes of government institutions/agencies accounting practicums. Meanwhile, simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have a positive and significant impact on the learning outcomes of government institutions/agencies accounting practicums at SMKN 10 Surabaya. Simultaneously online learning, the use of CTL-based interactive teaching materials, and the intensity of assignment have contributed 60.5% to the learning outcomes of government institutions/agencies accounting practicums.
Co-Authors Agung Listiadi Albrian Fiky Prakoso Amirul Arif Arina Salsabilla Haq Assha Firsticha Cahayaningrum Bayu Surindra Cerelia Amanda Arifiyani Choirum Annisah Dheanita Tunggawardhani Divana Aghata Kurnia Dewi Eko Wahjudi Erfina Fachrunnisak Ernanda Nur Hamidah Fatma Annisa Rahma Fikih Fadillyna Pratiwi Firda Sukma Hardini Gifar Fahrezi Han Tantri Hardini Harti I'in Mutmainah Imam Syafi'i Irin Widayati Jian-Cheng Chen JONI SUSILO WIBOWO Linda Alfiatus Afifah LUCKY RACHMAWATI Luqman Hakim Mega Ayu Sekarwati Moh. Danang Bahtiar Monica Dewi Ilarrahmah Nadia Kamilah NORIDA CANDA SAKTI Nova Arianto Toldo Pratama NOVITA WULANDARI, TRY Reza Ayu Palupi Risky Octa Vianis Rochmawati Rochmawati Rooselyna Ekawati ROYANI, LINA Sayekti Winarsih Suci Rohayati Syafi'ah Nur Fitria Tya Reda Ardianti Vivi Pratiwi Waspodo Tjipto Subroto