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All Journal Jurnal Pendidikan Akuntansi Indonesia Jupe-Jurnal Pendidikan Ekonomi Publikasi Pendidikan Penggunaan Media Sains Flipbook dalam Pembelajaran IPA di Sekolah Dasar Tata Arta Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan Benefit: Jurnal Manajemen dan Bisnis BISE: Jurnal Pendidikan Bisnis dan Ekonomi JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Entrepreneurship & Business Jurnal DinamikA Jurnal Informasi Pengabdian Masyarakat Pubmedia Jurnal Penelitian Tindakan Kelas Indonesia Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Teknologi Pendidikan Conference Proceedings International Conference on Education Innovation and Social Science
Nurhasan Hamidi
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PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN PRESTASI PRAKTIK KERJA INDUSTRI TERHADAP MINAT BERWIRAUSAHA SISWA Kristina, Dina; -, Susilaningsih; Hamidi, Nurhasan
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
Publisher : Tata Arta

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Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengetahui 1) Pengaruh pengetahuan kewirausahaan terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 2) Pengaruh prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 3) Pengaruh pengetahuan kewirausahaan dan prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015. Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo. Teknik sampling dalam penelitian ini menggunakan teknik purposive sampling. Sampel pada penelitian ini adalah seluruh siswa kelas XI jurusan Akuntansi SMK Negeri 3 Sukoharjo yaitu sebanyak 70 responden. Teknik pengumpulan data yang digunakan adalah teknik angket/kuesioner dan teknik dokumentasi. Analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa 1) Terdapat pengaruh yang positif dan signifikan pengetahuan kewirausahaan terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 2) Terdapat pengaruh yang positif dan signifikan prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 3) Terdapat pengaruh yang positif dan signifikan pengetahuan kewirausahaan dan prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015. Kata Kunci: Pendidikan kewirausahaan, praktik kerja industri, minat berwirausaha ABSTRACTThe objectives of this research are (1) to investigate the effect of the knowledge of entrepreneurship on the interest in entrepreneurship interest of the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015; (2) the effect of the achievement in the industrial work practice on the interest entrepreneurship of the Accounting Department students of State Vocational High School 3 of Sukoharjo in 2015; and (3) to investigate the effects of the knowledge of entrepreneurship and the achievement in the industrial work practice on the interest in entrepreneurship of the Accounting Department students of State Vocational High School 3 of Sukoharjo in 2015. This research used the descriptive quantitative research. Its population in was all the Accounting Department students of State Vocational High School 3 of Sukoharjo. The samples of research were taken by using the purposive sampling technique. They consisted of 70. The data of research were collected through questionnaire and documentation technique and analyzed by using the multiple linear regression analysis. The results of this research show that (1) there is a positive and significant effect of the knowledge of entrepreneurship on the interest in entrepreneurship the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015; (2) there is a positive and significant effect of the achievement in industrial work practice on the interest in entrepreneurship the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015; and (3) there is a positive and significant effect of the knowledge of entrepreneurship and the achievement in industrial work practice on the interest in entrepreneurship the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015.  Keywords:    Entrepreneurship education, industrial work practice, interest in entrepreneurship.
ANALISIS FAKTOR PENGHAMBAT EKSPOR BAGI UKM Small and Medium Enterprise’s Export Barrier Factor Analyses Ivada, Elvia; Sumaryati, Sri; Hamidi, Nurhasan
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1399

Abstract

The intention of this research are to analyze Small and Medium Enterprises’ export barriers in Solo Raya (Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen, Klaten) and to prove that all indicators which are knowledge barriers, resources barriers, procedurs barriers and exogenous barrier support export barriers as its construct. This research provides a measurement tool for the next export barriers research as wellThis study combines questioner’s statements  that were developed by researchers from  previous studies in European countries and export obstacle expressions suggested by Indonesian’s expert. Using Small and Medium Enterprises in Solo Raya region as its respondent sample, and we can collect 400 respondent of SME.  There was no such researches in Indonesia before, thus this is the first study using export barrier’s questioner. That’s why Structural Equation Modelling (SEM) is used to provide all construct variables and their indicators become acceptable as a measurement tool for this kind of research. When the researcher run the data using SEM, it showed that construct variables can  support the model. In other words, the model does fit the datas. Except for the exogenous barriers that don’t have significant influence to other two barrier which are resources and procedures. 
PENGARUH LINGKUNGAN KELUARGA DAN LINGKUNGAN SEKOLAH TERHADAP MINAT BERWIRAUSAHA Nur Aini, Mega Pratitis; Santosa, Sigit; Hamidi, Nurhasan
Tata Arta : Jurnal Pendidikan Akuntansi Vol 3, No 2 (2017): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTThe objectives of this research are to examine (1) whether or not there is an effect of family environ-ment on students’ entrepreneurial interest,(2) whether or not there is an effect of school environment on students’ entrepreneurial interest. The population and sample was all of the students in Grade XI of Ac-counting Expertise Department of SMKN 1 Surakarta. The Data of family environment and school environ-ment as well as those of students’ entrepreneurial interest were collected through questionnaire. They were analyzed by using the multiple linear regression.The results of the research are as follows: Firstly, the fam-ily environment has a positive and significant effect on the entrepreneurial interest of the studentsas proven by the value of tstat = 3.518 >that of tcrit= 1.986 at the significance level of α= 0.001 < 0.05. Secondly, the school environment has a positive and significant effect on the entrepreneurial interest of the students as indicated by the value of tstat = 2.038>that of tcrit= 1.986 at the significance level of α= 0.044< 0.05.Keywords: entrepreneurial event theory, family environment,school environment entrepreneurial inter-estABSTRAKPenelitian ini bertujuan untuk menguji ada tidaknya (1) pengaruh lingkungan keluarga terhadap minat berwirausaha siswa, (2) pengaruh lingkungan sekolah terhadap minat berwirausaha siswa. Populasi dalam penelitian ini adalah seluruh siswa kelas XI Akuntansi SMK N 1 Surakarta. Sampel penelitian ini adalah seluruh siswa kelas XI Akuntansi SMK N 1 Surakarta dengan teknik pengambilan sampel yaitu sampel jenuh. Penelitian ini menggunakan metode deskripstif kuantitatif. Metode pengumpulan data dengan angket untuk data lingkungan keluarga, lingkungan sekolah, dan minat berwirausaha. Analisis data menggunakan uji regresi linier berganda. Berdasarkan hasil penelitian dapat diperoleh kesimpulan:Pertama, Terdapat pengaruh yang positif dan signifikan lingkungan keluarga terhadap minat berwirausaha siswa dibuktikan dengan t hitung 3,518 > t tabel 1,986 dan taraf signifikansi sebesar 0,001 < 0,05. Kedua, Ter-dapat pengaruh yang positif dan signifikan lingkungan sekolah terhadap minat berwirausaha siswa dibuk-tikan dengan t hitung 2,038 > t tabel 1,986 dan taraf signifikansi sebesar 0,044 < 0,05.Kata Kunci : teori entrepreneurial event,lingkungan keluarga, lingkungan sekolah, minat berwirausaha
KOMPETENSI GURU DALAM PENILAIAN PEMBELAJARAN AKUNTANSI KURIKULUM 2013 DI SMK NEGERI 3 SURAKARTA Nugrahedi, Dominggus Petra; -, Sudiyanto; Hamidi, Nurhasan
Tata Arta : Jurnal Pendidikan Akuntansi Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Abstract

ABSTRAKTujuan penelitian ini adalah: (1) untuk mengetahui kompetensi guru dalam melakukan penilaian kurikulum 2013 pada pembelajaran akuntansi di SMK Negeri 3 Surakarta; dan (2) untuk mengetahui faktor-faktor yang mempengaruhi guru-guru tersebut dalam melakukan penilaian kurikulum 2013.Penelitian ini merupakan penelitian kualitatif deskriptif yang dilaksanakan di SMK Negeri 3 Surakarta. Subjek penelitian ini adalah guru akuntansi di SMK Negeri 3 Surakarta. Objek penelitian ini adalah kompetensi penilaian pembelajaran akuntansi. Teknik pengambilan sampel menggunakan purposive sampling. Sumber data berasal dari guru dan siswa. Pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Uji validitas data dilakukan dengan triangulasi, meningkatkan ketekunan, dan bahan referensi. Teknik analisis data menggunakan model analisis Miles and Huberman, yaitu dengan melakukan reduksi data, penyajian data, dan kesimpulan.Hasil penelitian ini menunjukkan bahwa kompetensi guru akuntansi di SMK Negeri 3 Surakarta cukup memadai. Guru telah melakukan proses penilaian mulai dari membuat perencanaan penilaian, pelaksanaan penilaian, pengolahan data, hingga melaporkan hasil penilaian ke dewan guru, siswa, dan wali murid. Ada beberapa langkah dalam standar penilaian yang tidak dilaksanakan, yaitu pelaksanaan penilaian tidak dilakukan berdasarkan pedoman penilaian, tidak adanya kisi-kisi penilaian, dan deskripsi penilaian yang tidak menggambarkan kondisi siswa dalam mengikuti pembelajaran. Kompetensi guru dalam melakukan penilaian dipengaruhi oleh faktor internal dan faktor eksternal. Pada faktor internal, guru masih terbiasa dengan kurikulum yang lama (KTSP). Sementara itu, faktor eksternal mencakup workshop/seminar/pelatihan dan supervisi yang dilakukan oleh pihak pengawas dan pihak sekolah.Kata kunci: Kompetensi Guru, Penilaian, Kurikulum 2013, Pembelajaran Akuntansi.  ABSTRACTThe objectives of this research are to investigate: (1) the teachers’ competency in the 2013 curriculum ecaluation on the accounting subject matter learning at State Vocaltional High School 3 of Surakarta; and (2) the factors influecing the teachers in the 2013 Curriculum evaluation.This research used the descriptive qualitative research method. It was conducted at State Vocational High School 3 of Surakarta. The subject of this research is accounting teacher at State Vocational High School 3 of Surakarta. The object of this research is competency in evaluation on the accounting subject matter learning. The samples of the research were taken by using the purposive sampling technique. The data sources of research were teachers and the students in grade XI AK 2. The data of reserch were collected through observation, in-depth interview, and documentation. They were validated by using the source and method triangulations, continuous observations, and supporting references. The data were analized by using the reduction, data display, and conclusing drawing.The result of research are as follows: 1) the teachers’ competency in the 2013 curriculum evaluation on the accounting subject matter learning at State Vocational High School 3 of Surakarta is enaugh to implement the 2013 curriculum 2013 standards and procedures. The teachers took some measures in the planning, implementation, processing, and reporting standards. However, few measures of the evaluating standards were not performed so that the evaluation bore some weaknesses. 2) the factors influencing the teachers in the 2013 curriculum evaluation included the internal and external ones. In the former, the teachers still used to employ the old curriculum, namely: the school-based curriculum. In the latter, the factors included workshops/seminars/training and supervisions conducted by School Superintendents and the aforementioned school.Keywords: Teacher’s Competency, Evaluation, the 2013 Curriculum, Accounting Subject Matter Learning
HUBUNGAN ANTARA PERSEPSI SISWA TENTANG PROGRAM PENDIDIKAN GRATIS DAN MOTIVASI BELAJAR DENGAN PRESTASI BELAJAR Puspitasari, Nike Indra; ., Siswandari; Hamidi, Nurhasan
Tata Arta : Jurnal Pendidikan Akuntansi Vol 3, No 2 (2017): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Abstract

ABSTRACTThis study aims to investigate: 1) The relationship student’s perception of free education programs on learning achievement in accounting, 2) The relationship learning motivation on learning achievement in accounting, 3) The relationship beetween student’s perception of free education programs and learning motivation on learning achievement in accounting.This was associative.The research population were grade XI student of class accounting of SMK Negeri 3 Sukoharjo in the 2016/2017 academic year. Its sam-ples consisted of 106 respondents. The data were collected through a questionnaire and tests. The hypoth-esis testing withparametric statistics using product moment correlation technique and multiple regression analysis. The results of the study were as follows: 1) there is a positive relationship student’s perception of free education programs on student’s learning achievement, indicated by tobserved > ttable (3,482 > 1,659). 2) there is a positive learning motivation on student’s learning achievement, indicated by tobserved > ttable (10,364 > 1,659). 3) there is a positive relationship student’s perception of free education programs and learning motivation on student’s learning achievement, indicated by Fobserved > Ftable(480,160 > 3,085) with significance value of 0,000<0,005. The relationship between variables can be formulated by the fol-lowing formula: Y = -52,003 + 0,648X1 + 2,265X2.The coefficient of determination (R2) was 0.903, indi-cating 90% of accounting learning achievement was affected by student’s perception of free education programs and learning motivation and the remaining 10% was affected by other factors.Keywords: student’s perception, free education programs, learning motivation, learning achievementABSTRAKPenelitian ini bertujuan untuk mengetahui 1) Hubungan persepsi tentang program pendidikan gratis dengan prestasi belajar akuntansi, 2) Hubungan motivasi belajar dengan prestasi belajar akuntansi, 3) Hub-ungan antara persepsi tentang program pendidikan gratis dan motivasi belajar dengan prestasi belajar akuntansi. Penelitian ini termasuk asosiatif. Populasi dalam penelitian ini adalah seluruh siswa kelas XI bidang keahlian akuntansi SMK Negeri 3 Sukoharjo tahun ajaran 2016/2017. Jumlah sampel dalam penelitian ini adalah 106 siswa. Pengumpulan data menggunakan angket dan tes. Pengujian hipotesis dengan statistik parametrik menggunakan teknik korelasi product moment dan analisis regresi ganda. Hasil penelitian menujukkan 1) Ada hubungan positif antara motivasi belajar dengan prestasi belajar siswa, dibuktikan nilai thitung> ttabel (3,482 > 1,659). 2) Ada hubungan positif antara motivasi belajar dengan prestasi belajar siswa, dibuktikan nilai thitung> ttabel (10,364 > 1,659). 3) Ada hubungan positif persepsi ten-tang program pendidikan gratis dan motivasi belajar dengan prestasi belajar, dibuktikan nilai Fhitung> Ftabel (480,160 > 3,085) dengan nilai signifikansi 0,000 < dari 0,05. Hubungan antara variabel dapat diformu-lasikan dengan rumus sebagai berikut: Y = -52,003 + 0,648X1 + 2,265X2. Besarnya koefisien determinasi (R2) sebesar 0,903, artinya sebesar 90% prestasi belajar akuntansi dipengaruhi oleh motivasi dan sisanya 10% dipengaruhi oleh faktor lain.Kata kunci: persepsi siswa, program pendidikan gratis, motivasi belajar, prestasi belajar
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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Abstract

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. Keywords:  Soft skills, entrepreneurial knowledge, learning achievement in Entrepreneurship   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. Kata Kunci : soft skills, pengetahuan kewirausahaan, prestasi belajar kewirausahaan
PENGARUH LATAR BELAKANG PENDIDIKAN MAHASISWA DAN MOTIVASI BERPRESTASI MAHASISWA TERHADAP PRESTASI BELAJAR DASAR-DASAR AKUNTANSI KEUANGAN Witurachmi, Sri; Hamidi, Nurhasan; Paramita, Rebecca Ratna
Tata Arta : Jurnal Pendidikan Akuntansi Vol 3, No 1 (2017): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTThe research aims to know the influences of (1) educational background influence toward learning achievement of basic financial accounting; (2) achievement motivation student influence toward learning achievement of basic financial accounting; (3) educational background and achievement motivation student simultaneously on achievement of learning in basic financial accounting. This study used quantitative methode. The population of this study consisted of all the 187 students. Out of the population 123 student were selected as sample by using proportional cluster sampling technique. The data were collected by distributing Likert scale questionnaires and by score of basic financial accounting documents. The results showed that (1) the educational background of the students has a positive and significant relationship between towards learning achievement of basic financial accounting, which shown by t value 5,772 > t table (1,658) and significant value 0,000 < 0,05 (2) achievement motivation has a positive and significant relationship towards learning achievement of basic financial accounting, which shown by t value 2,946 > t table (1,658) and significant value 0,004 < 0,05 (3) the variable of the students’s educational background and achievement motivation simultaneously had a significant contribution on learning achievement, which shown by F value 28,681 > Ftable (3,07).Keywords : educational background, achievement motivation, learning achievement, basic financial accountingABSTRAKPenelitian ini bertujuan untuk menguji (1) pengaruh latar belakang pendidikan mahasiswa terhadap prestasi belajar Dasar-dasar Akuntansi Keuangan; (2) pengaruh motivasi berprestasi terhadap prestasi belajar Dasar-dasar Akuntansi Keuangan; (3) pengaruh latar belakang pendidikan dan motivasi berprestasi mahasiswa secara bersama-sama terhadap prestasi belajar Dasar-dasar Akuntansi Keuangan. Penelitian ini menggunakan pendekatan kuantitatif. Sampel berjumlah 123 peserta didik yang diambil dengan teknik cluster sampling. Teknik analisis data yang digunakan adalah teknik analisis regresi ganda dengan SPSS versi 20. Hasil penelitian ini adalah (1) terdapat pengaruh latar belakang pendidikan terhadap prestasi belajar Dasar-dasar Akuntansi, dibuktikan dengan nilai 5,772 > t tabel (1,658) dengan nilai probabilitas sebesar 0,000 berarti lebih kecil dari 0,05 maka Ho ditolak dan Ha1 diterima pada taraf signifikansi 5%. (2) terdapat pengaruh motivasi berprestasi mahasiswa terhadap prestasi belajar Dasar-dasar Akuntansi, dibuktikan dengan diperolehnya nilai t 2,946> t tabel (1,658) dengan nilai probabilitas sebesar 0,004 berarti lebih kecil dari 0,05 maka Ho ditolak dan Ha2 diterima pada taraf signifikansi 5%. (3) terdapat pengaruh latar belakang pendidikan dan motivasi berprestasi mahasiswa secara bersama-sama terhadap prestasi belajar Dasar-dasar Akuntansi Keuangan, terbukti dengan diperolehnya nilai F 28,681 > Ftabel (3,07) dengan nilai signifikannya sebesar 0,000 maka Ho ditolak dan Ha3 diterima.Kata Kunci : Latar Belakang Pendidikan, Motivasi Berprestasi, Prestasi Belajar, Dasar- dasar Akuntansi Keuangan
PENGARUH PENGALAMAN PRAKTIK KERJA INDUSTRI DAN LINGKUNGAN KELUARGA TERHADAP INTENSI BERWIRAUSAHA SISWA SMK Farida, Dewi; ., Siswandari; Hamidi, Nurhasan
Tata Arta : Jurnal Pendidikan Akuntansi Vol 2, No 3 (2016): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Abstract

ABSTRACTThe objectives of this research are to test (1) the effect of the industrial work practice experience on the students’ entrepreneurial intention; (2) the effect of the family environment on the students’ entrepreneurial intention; (3) and the simultaneous effect of the industrial work practice experience and the family environment on the students’ entrepreneurial intention. This research used the descriptive quantitative method with the ex post facto design. Its population was 107 of the school. The samples of research consisted of 84 and were deter-mined by using the simple random sampling technique. The data of research were collected through question-naire and analyzed by using the multiple regression technique of analysis. The results of research are as fol-lows (1) the industrial work practice experience has a positive and significant effect on the students’ entrepre-neurial intention as indicated by the value of tstat = 4.788 (at the significance level = 0.000); the family environ-ment has a positive and significant effect on the students’ entrepreneurial intention as signified by the value of tstat = 3.164 (at the significance level = 0.002); and (3) both the industrial work practice experience and the family environment have a simultaneously positive and significant effect on the students’ entrepreneurial inten-tion as shown by the value of Fstat = 71.804 (at the significance value = 0.000). The value of the adjusted R square is 0.630, which indicates that the independent variables simultaneously have an effective contribution of 63% on the entrepreneurial intention of the students.Keywords: Industrial work practice experience, family environment, entrepreneurial intentionABSTRAKPenelitian ini bertujuan untuk menguji (1) pengaruh pengalaman praktik kerja industri terhadap intensi berwirausaha siswa; (2) pengaruh lingkungan keluarga terhadap intensi berwirausaha siswa; (3) pengaruh pen-galaman praktik kerja industri dan lingkungan keluarga terhadap intensi berwirausaha siswa. Penelitian ini menggunakan metode deskriptif kuantitatif yang bersifat ex post facto. Populasi penelitian ini sebanyak 107 siswa dan sampel diambil sebanyak 84 siswa dengan teknik pengambilan simple random sampling. Data dik-umpulkan dengan kuesioner dan dianalisis menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) pengalaman praktik kerja industri berpengaruh positif dan signifikan terhadap intensi berwirausaha siswa dengan t hitung sebesar 4,788 (sig.0,000); (2) lingkungan keluarga berpengaruh positif dan signifikan terhadap intensi berwirausaha siswa dengan t hitung 3,164 (sig.0,002); (3) pengalaman praktik kerja industri dan lingkungan keluarga secara simultan berpengaruh positif dan signifikan terhadap intensi ber-wirausaha siswa dengan nila F hitung 71,804 (sig.0,000). Adjusted R Square sebesar 0,630 menunjukkan bah-wa variabel independen secara bersama-sama memberikan sumbangan efektif sebesar 63% terhadap intensi berwirausaha siswa.Kata Kunci: Pengalaman Praktik Kerja Industri, Lingkungan Keluarga, Intensi Berwirausaha
PENERAPAN ACTIVITY BASED COSTING SYSTEM UNTUK MENGHITUNG TARIF UNIT COST LAYANAN AKADEMIK BERDASARKAN SERVICE BASED DI SMK MERPATI Kristy, Ian Panembah; ., Susilaningsih; Hamidi, Nurhasan
Tata Arta : Jurnal Pendidikan Akuntansi Vol 2, No 3 (2016): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTThe objective of this research is to investigate (1) the method of calculating the amount of unit cost tariff of the academic service in five departments at SMK Merpati with the service-based approach ;and (2) the nominal amount of unit cost tariff of the academic service in the Accounting, Office Administration, Marketing, Multimedia, and Nursing departments. This research used the qualitative research method with the case study approach. The data of this research were collected through the documentation of the financial data of the school, the interview to confirm the activities, and the observation on the situation of the school. The data were then analyzed by using the theme analysis technique which connected the activi-ty domains to the cost triggers to generate the tariff of academic service per unit. The samples of this re-search consisted of the principal of the school, the vice principal for curriculum, and the treasurer of the school. The samples were gathered by using the purposive sampling technique. The results of this research are as follows (1) The Activity-based Costing method is able to be implemented at SMK Merpati by using the steps which consist of : cost identification, classification of activities, cost classification into activity pools, determination on cost triggers, cost calculation per cost trigger unit, and cost imposition on depart-ments; and (2) the nominal amount of cost tariff per unit from class X, XI, and XII for each academic ser-vice is Multimedia (Rp 294.886,62; Rp 234.693,48; Rp 239.849,16), Nursing (293.332,56; Rp 343.334,79; Rp 274.045,75), Accounting (Rp 289.245,41; Rp 238.828,48; Rp 228.260,79), Office Administration (Rp 232.945,01; Rp 294.551,25; Rp 213.771,20), Marketing (Rp 377.677,21; Rp 341.173,20; Rp 339.800.19).Keywords: Activity-based Costing method, activity, cost per unit, academic serviceABSTRAKPenelitian ini bertujuan untuk mengetahui (1) cara perhitungan besaran tarif unit cost layanan pen-didikan pada lima jurusan di SMK Merpati dengan menggunakan pendekatan service based; (2) besar nominal tarif unit cost layanan pendidikan pada lima jurusan akuntansi, administrasi perkantoran, pemasaran, multimedia, dan keperawatan. Penelitian ini menggunakan metode kualitatif dengan pendeka-tan studi kasus. Teknik sampling menggunakan teknik purposive sampling dengan sampel yang dipilih adalah kepala sekolah, waka kurikulum dan bendahara sekolah. Pengumpulan data dilakukan dengan teknik studi dokumentasi untuk data keuangan sekolah, wawancara sebagai konfirmasi aktivitas, dan ob-servasi keadaan sekolah. Analisis data menggunakan teknik analisis tema yang menghubungkan domain-domain aktivitas serta pemicu biaya untuk menghasilkan tarif layanan pendidikan per unit. Hasil penelitian adalah sebagai berikut. Pertama, ABC dapat diterapkan di SMK Merpati dengan langkah iden-tifikasi biaya, klasifikasi aktivitas, pengelompokan biaya ke dalam aktivitas, pengelompokan aktivitas ke dalam pool aktivitas, menentukan pemicu biaya, menghitung biaya per unit pemicu biaya, dan mem-bebankan biaya ke jurusan. Kedua, Nominal biaya per unit mulai dari kelas X, XI, dan XII masing-masing jurusan adalah Multimedia (Rp 294.886,62; Rp 234.693,48; Rp 239.849,16), Keperawatan (Rp 293.332,56; Rp 343.334,79; Rp 274.045,75), Akuntansi (Rp 289.245,41; Rp 238.828,48; Rp 228.260,79), Administrasi Perkantoran (Rp 232.945,01; Rp 294.551,25; Rp 213.771,20), Pemasaran (Rp 377.677,21; Rp 341.173,20; Rp 339.800.19).Kata Kunci: ABC System, Aktivitas, Biaya Per Unit, Layanan Pendidikan.
PENGARUH EFIKASI DIRI DAN PERILAKU BELAJAR TERHADAP PRESTASI BELAJAR SISWA SMK DI KARANGANYAR ., Lindaningtyas; Witurachmi, Sri; Hamidi, Nurhasan
Tata Arta : Jurnal Pendidikan Akuntansi Vol 3, No 1 (2017): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACT.This study aims to examine the effect of self efficacy and learning behavior on learning achievement. This research used quantitative approach with regression analysis. The methods of this data collection is questionnaires and documentation. The respondents consist of Class XI Accounting Department of SMK Negeri and Swasta which are located in District of Karanganyar. The amount of total population is 388 students. The sampling technique used proportionate stratified random sampling using 196 respondents. In the beginning of data analysis, this study used the vaidity test and instrument reability would. The classical assumption test in this study used normality test and linearity test. The hypothesis test used regression analysis. The results of this study are: Self efficacy has a positive and significant affected student’s achievement for in Class XI Accounting SMK in Karanganyar with regression equation model (I) Y = 32,033 + 0,933X statistically significant where F0 = 59,069 and P = 0,000; Learning behavior has a postive and significant affected student’s achievement in Class XI Accounting SMK in Karanganyar with regression equation model (II) Y = 16,251 + 1,235X which is statistically significant where F0 = 125,747 and P = 0,000.Keywords: Self Efficacy, learning behavior, learning achievement, regression.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh efikasi diri dan perilaku belajar terhadap prestasi belajar. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi. Metode pengumpulan data menggunakan angket dan dokumentasi. Responden terdiri dari Kelas XI Jurusan Akuntansi SMK Negeri dan Swasta di Kecamatan Karanganyar. Jumlah populasi 388 siswa. Teknik pengambilan sampel menggunakan proportionate stratified random sampling dengan jumlah sampel 196 responden. Analisis data dimulai dengan uji validitas dan reliabilitas instrumen. Uji asumsi klasik pada penelitian ini menggunakan uji normalitas dan uji linearitas. Uji hipotesis menggunakan analisis regresi. Hasil penelitian ini menyatakan: efikasi berpengaruh secara positif dan signifikan terhadap prestasi belajar siswa Kelas XI Jurusan Akuntansi SMK di Karanganyar dengan model persamaan regresi (I) Y = 32,033 + 0,933X yang signifikan secara statistik dimana Fo = 59,069 dan P = 0,000; perilaku belajar berpengaruh secara positif dan signifikan terhadap prestasi belajar siswa Kelas XI Jurusan Akuntansi SMK di Karanganyar dengan model persamaan regresi (II) Y = 16,251 + 1,235X yang signifikan secara statistik dimana Fo = 125,747 dan P = 0,000.Kata Kunci: Efikasi diri, perilaku belajar, prestasi belajar, regresi.
Co-Authors , Ngadiman - Ngadiman - Siswandari - Sukirman - Susilaningsih ., Lindaningtyas ., Siswandari ., Susilaningsih AA Sudharmawan, AA Amanda Bella Paramitha Ambarwati Setiyoningsih Andani Putri Pambudi Anik Setiyoningsih Anita Putri Nursanti Anjar Miska Prayoga Arifah Ulya, Arifah Arum Hernawati Aulia Anggraini, Aulia Badriyatul Munawaroh Binti Muchsini Citra Utami, Citra Dani Sriwartini, Dani Danise Yunaini Fenida Diani Putri Santoso, Diani Putri Dimitra Liani Dina Kristina, Dina Dominggus Petra Nugrahedi, Dominggus Petra Dynopha, Himmatul Ulya Eling Tri Lestari Elvia Ivada Ernawati - Erny Susilowati Farida, Dewi Fitri Nurmaleny Hana Binti Muyasaroh Herman Rudi Wicaksono IKA APRILIA Indah Purnamasari Jaryanto Jaryanto, Jaryanto Karlinda Eka Pangestika, Karlinda Eka Kristy, Ian Panembah Kus Indrani Listyoningrum Lestari, Afifah Tripuji Mahendra, Chury Menik Fitriyani Muhtar Muhtar Muzayyanah Hidayati Ngadiman - Nur Aini, Mega Pratitis Nurhayati - Olivia Vanda Paramita, Rebecca Ratna Pramesti, Agelina Rahmalia Puspita, Ira Puspitasari, Nike Indra Rafika Lihani Rahayu Dwi Kusumawati, Rahayu Dwi Renita Kusmantari Nurhikmah, Renita Kusmantari Riang Nana Sari, Riang Nana Rizki Respati Prabowo Sartika Dyah Pangastuti Sigit Santosa Sigit Santoso Siska Eko Mawarsih Siswandari Siswandari - Siswandari Siswandari, Siswandari Sohidin Sohidin Sohidin Sohidin Sohidin, Sohidin Sri Sumaryati Sri Witurachmi Sudiyanto -, Sudiyanto Sukirman - Susanti, Asri Diah Susilaningsih - Susilaningsih Susilaningsih Susilaningsih Susilaningsih, Susilaningsih Syafana, Rekhana Riska Nur Victoria, Femita Nur Ananda Wahono, Monica Yuliana Widiastuti, Maritza Zakiah, Lina Nurul