Claim Missing Document
Check
Articles

Pengembangan Bahan Ajar E-book Pada Materi Siklus Akuntansi Perusahaan Jasa Sebagai Pendukung Pembelajaran Saintifik Kelas X Akuntansi Di SMK Negeri 2 Tuban Reynaldo Juniors; Joni Susilowibowo
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.p55-59

Abstract

In the 2013 revised curriculum, teaching and learning activities require student to be more active in the learning process. In addition, teacher is required to have teaching materials that linked to technological advances that refer to basic competencies and scientific approach, adjusted for the student needs. This research aims to create a product in the form of an e-book for teaching materials and analyze the feasibility of e-book teaching materials about service company accounting cycle. This research used 4D model (define, design, develop and disseminate) that developed by Thiagarajan, Semmel, and Semmel, but this research is only carried out until the develop stage. The research instrument used by researchers in this article is an open poll which consists study sheet of media expert, graphic expert and linguist as well as enclosed that also consists validation sheet of media expert, graphic expert and linguist. The analysis technique used by the researcher consists of analysis of study sheets, which will be analyzed descriptively along with validation sheet analysis that will be analyzed using Likert scale as stipulation in the research provisions. The assessment results obtained from material expert by 89.51%, it has a splendid eligibility level. 92.66% from linguist and 96.01% from graphic expert are showing also a superior eligibility level. Thus, from the three components, it was obtained average of 92.72% with the splendid eligibility level. This research concludes that e-book, that has developed with a scientific approach, that contain service company accounting cycle material, is stated very worthy to be used in teaching learning activities.
Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Sebagai Penerapan Kurikulum 2013 Pada Mata Pelajaran Praktikum Akuntansi Perusahaan Jasa Kelas XI Akuntansi Di SMK Negeri 1 Surabaya Anisah Nurwandini; Joni Susilowibowo
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.p60-68

Abstract

This development research aims to analyze the process of development, feasibility, and response of product learners Student Activity Sheet Services Company Accounting Practicum in the Documentation and Recording phase. The development model used in this study is 4-D by Thiagarajan with the stages of define, design, develop, and disseminate. The research instruments used were study sheets and validation, as well as students' responses to the validation results of the material experts for the content component by 80% and the presentation component by 82.222%, linguists by 80%, graphic experts by 90.909% with the results of the feasibility component by 83.283 % of the categories are said to be "very feasible", and the response of students by 96% whose categories are said to be very understanding of the material.
Pengembangan Lembar Kegiatan Peserta Didik Praktikum Akuntansi Perusahaan Manufaktur Berbasis Contextual Teaching And Learning (CTL) Di SMK Nanik Saruati; Joni Susilowibowo
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.p27-33

Abstract

One component that cannot be separated in the learning process is teaching material. In general, the use of teaching materials by teachers and students to practice working on questions is the Student Activity Sheet. In the current curriculum, the 2013 curriculum students are required to be able to think critically and creatively in learning. In supporting learning systems that are in accordance with the curriculum, contextual teaching and learning based learning is implemented where students learn by connecting material with other things in real life. This study aims to develop teaching materials, namely Contextual Teaching and Learning based Student Activity Sheets on the accounting practicum subjects of manufacturing companies in Vocational Schools, and analyze the results of the feasibility of LKPD. The researcher chose the 4D development model from Thiagarajan, but this research was not carried out until the deployment stage, but only to the development stage. The subjects in this study were material experts from accounting education lecturers and teachers in vocational schools, Indonesian language lecturers and education technology lecturers. The subject is 3 experts namely material experts, graphic experts, and linguists who will assess the feasibility of LKPD. The validation results show the results of the material experts with a score of 88.5%, the validation of the linguist 98.7% and the validation of the graphic expert 86.5% so that an average score of 91.2% is obtained so that it can be concluded that the development of the Practicum Student Activity Sheet accounting manufacturing company class XII accounting in vocational schools is proper to be used as a support for teaching materials in the subjects concerned in the teaching and learning process.
APAKAH PENGETAHUAN PAJAK DAN TINGKAT PENDIDIKAN MENINGKATKAN KEPATUHAN MEMBAYAR PAJAK? Susanti Susanti; Joni Susilowibowo; Han Tantri Hardini
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.25

Abstract

Abstrak: Apakah Pengetahuan Pajak dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak? Penelitian ini bertujuan untuk menguji pengaruh antara pengetahuan pajak serta tingkat pendidikan terhadap kepatuhan dalam membayar pajak. Metode yang digunakan adalah regresi berganda dengan sampel warga Ketintang, Surabaya. Penelitian ini membuktikan bahwa hanya pengetahuan pajak yang memacu kepatuhan masyarakat dalam membayar pajak. Sebaiknya, tingkat pendidikan belum mampu memberikan dampak pada kepatuhan masyarakat  untuk membayar pajak. Oleh karena itu, masyarakat perlu diberikan pemahaman intensif mengenai pengetahuan pajak melalui berbagai kegiatan, seperti seminar, pelatihan dan sosialisasi tentang pajak. Abstract: Do Tax Knowledge and Education Levels Improve Taxpaying Compliance? This study aims to examine the effect of tax knowledge and education level on tax compliance. The method used is multiple regression with a sample of residents of Ketintang, Surabaya. This study proves that only tax knowledge spurs tax compliance. Instead, the level of education has not been able to have an impact on tax compliance. Therefore, society  needs to be given an intensive understanding of tax knowledge through various activities, such as seminars, training and socialization about taxes.
Factors Affecting Student Accounting Practicum Learning Outcomes During the Covid-19 Pandemic Joni Susilowibowo; Susanti Susanti; Han Tantri Hardini; Irin Widayati; Moh. Danang Bahtiar
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 3, No 5 (2021): October Pages 1880-3500
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.92 KB) | DOI: 10.31004/edukatif.v3i5.910

Abstract

The COVID-19 pandemic has changed the quality of education, one of which can be seen from the good and bad learning outcomes of students. Therefore, this study aims to examine the factors that influence the learning outcomes of Accounting Practicum courses including student characteristics, initial ability and use of learning videos. The sample in this study amounted to 57 students. Data collection techniques in the form of questionnaires and learning outcomes while data analysis techniques using multiple regression. The results of the study indicate that: (1) There is no influence between student characteristics on the learning outcomes of Accounting Practicum, (2). there is an influence between initial ability on learning outcomes of Accounting Practicum, (3). There is an effect of the use of learning videos on the learning outcomes of Accounting Practicum, and (4). There is a simultaneous influence between student characteristics, initial ability, and the use of learning videos on the learning outcomes of the Accounting Practicum course. The implication of this research is that students' initial abilities are shown by good academic knowledge coupled with lecturers' efforts in using learning videos to improve student learning outcomes so that lecturers hope that they can apply them in learning.
Pengembangan E-LKPD Berbasis HOTS Pada Mata Pelajaran Praktikum Akuntansi Lembaga Kelas XI Semester 2 Eka Novita Sari; Joni Susilowibowo
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 4, No 3 (2022): June Pages 3201-5000
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v4i3.2709

Abstract

Rendahnya kualitas pendidikan di Indonesia mendorong pemerintah Indonesia untuk mengembangkan kurikulum pendidikan yang terintegrasi dengan pembelajaran di abad 21 yakni Kurikulum 2013 Revisi 2018. Pemerintah Indonesia memulai program pembelajaran berbasis HOTS yang bisa diterapkan pada bahan ajar berbentuk Lembar Kegiatan Peserta Didik (LKPD), yang dianggap efektif dalam mencapai tujuan pembelajaran. Hal ini menuntut guru berkreatifitas dalam mengembangkan LKPD, yang nantinya membantu guru dalam penyampaian materi sehingga dapat mengoptimalkan kemampuan analisis tingkat tinggi peserta didik. Penelitian pengembangan ini dilakukan untuk menghasilkan bahan ajar, mengetahui kelayakan bahan ajar dan respon peserta didik terhadap LKPD praktikum akuntansi lembaga kelas XI semester II. LKPD ini dikembangkan dengan memanfaatkan teknologi digital pada website Liveworksheet sehingga memungkinkan peserta didik menemukan pengetahuan dan cara belajarnya sendiri. Penelitian R&D dengan model ADDIE ini terdiri atas tahapan analisis, perancangan, pengembangan, implementasi dan evaluasi. Subjek penelitian adalah 20 peserta didik kelas XI AKL di SMK Negeri 1 Surabaya. Hasil penelitian diperoleh bahan ajar E-LKPD yang diterima dengan baik oleh peserta didik, dan kelayakan bahan ajar mendapat interpretasi sangat layak dari para validator ahli, serta respon baik dari peserta didik dengan interpretasi sangat dipahami. Berdasarkan hasil penelitian, dapat disimpulkan bahwa E-LKPD ini valid dan sangat layak dipergunakan pada pembelajaran
Pengembangan Bahan Ajar E-Book Berbasis Flipbook sebagai Pendukung Pembelajaran Administrasi Pajak dengan Kompetensi Dasar PPh Pasal 21 Anisah Candra Meidita; Joni Susilowibowo
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 3, No 5 (2021): October Pages 1880-3500
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v3i5.784

Abstract

Pembelajaran secara jarak jauh serta diterapkannya penggunaan K13 menyebabkan perubahan dibidang pendidikan, dimana dibutuhkan penyesuaian dalam kegiatan belajar mengajar. Hal ini terjadi akibat keterbatasan waktu yang tidak optimal sehingga perlu bantuan teknologi informasi yang menjadi perantaranya. Tujuan penelitian untuk menganalisis produk yang telah dikembangkan, untuk menganalisis kelayakan produk, untuk mengetahui respon siswa. Jenis penelitian yaitu pengembangan. Penggunaan model pengembangan yaitu 4D. Peneliti menerapkan tahapan define, design, dan development. Hasil penelitian yaitu produk yang dikembangkan berupa e-book berbasis flipbook materi PPh pasal 21, dimana ditujukan bagi XI AKL 2 SMK Negeri 2 Buduran Sidoarjo. Selanjutnya, analisis kelayakan produk mendapatkan rata-rata validasi para ahli dengan menunjukkan kriteria sangat layak. Lalu untuk analisis respon siswa mendapatkan rata-rata dengan menunjukkan kriteria sangat memahami
MELDIGANSI (Media Pembelajaran Digital Akuntansi) Berbasis Android Bagi Siswa SMA Efni S.Pd. Cerya; Zul Afdal; Joni Susilowibowo
Jurnal Ecogen Vol 4, No 4 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i4.12424

Abstract

An accounting lesson is a lesson that requires students to be able to understand the concept of theory and calculation simultaneously. In order for learning to be interesting, varied, and interactive, learning media is needed for students so that they will be interested in participating in the learning process. Android-based digital learning media can help students understand learning both online and offline. The types of research use Research and Development (R&D). The test of the validity of the Android-based learning media is carried out by competent validators consisting of material expert validators, linguists, and media experts. The development of digital accounting learning media was developed using a 4-D model, define, designed, develop and disseminate. However, this research is limited to the dissemination stage. The results of this study indicate that the development of accounting digital learning media is declared "very feasible" after going through the validity test stage by material experts with a score of 92.8%, validity testing by linguists obtained a score of 87.5%, and validity testing by media experts with a score of 95.6% so this product is very feasible to be tested.
Pengembangan bahan ajar e-book akuntansi keuangan kelas XII SMK pada materi aset tetap berwujud berbasis pendekatan saintifik Fahira Qotrunnada; Joni Susilowibowo
Jurnal Riset Pendidikan Ekonomi Vol. 6 No. 2 (2021): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v6i2.5654

Abstract

In 21st century education, the use of information technology is needed to facilitate learning activities, especially in the development of learning materials. For example, the use of electronic teaching materials in the form of e-books. The research was carried out with the aim of developing and analyzing the feasibility of the financial accounting e-book teaching material for class XII SMK in the material of tangible fixed assets based on a scientific approach as well as knowing the responses of students after being given e-book teaching materials. The 4D model by Thiagarajan, Semmel and Semmel is used in this research and development (R&D) research. The steps taken are define, design, develop, while disseminate was not carried out. The research data were analyzed using quantitative descriptive analysis techniques. Obtaining the feasibility of the results of this study revealed that the validity of the material, language, and graphics were categorized as very feasible. A total of 20 students from class XII AKL SMK Rajasa Surabaya gave their responses to the e-book teaching material as a limited trial implementation that obtained a very well-understood interpretation. Thus, the e-book teaching materials for Financial Accounting class XII SMK on tangible fixed assets based on a scientific approach can be used in the learning process
Pengembangan bahan ajar berupa e-book pada mata pelajaran akuntansi keuangan kompetensi dasar akuntansi piutang kelas XI berbasis pendekatan saintifik di SMK Yapalis Krian Sylvia Maulidah Rahmah; Joni Susilowibowo
Jurnal Riset Pendidikan Ekonomi Vol. 6 No. 2 (2021): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v6i2.5727

Abstract

This research aims to develop e-book teaching materials, analyze the feasibility level of e-books and analyze student responses to e-books. The subjects in this study are financial accounting on the basic competence of accounts receivable accounting. Teaching materials in the form of e-books were developed according to the implementation of the 2013 curriculum based on a scientific approach. The research method used is Research and Development (R&D) with a 4-D model. The validators in the study were 3 lecturers according to the intended field and one teacher who was an expert in financial accounting subjects. The assessment data distributed to the validator comes from the review sheet and then the validation sheet. A total of 20 students of class XI Financial and Institutional Accounting at SMK Yapalis Krian were also one of the respondents. This is to determine the feasibility of teaching materials so that they are suitable for use in the learning process. The product developed produces a very feasible interpretation with an average feasibility recapitulation of 89.49%. From these results, there are several components listed with very feasible interpretations, namely the feasibility of the material 89.89%, the feasibility of language 86.67% and the feasibility of graphics 91.93%. For the average results, students stated that the interpretation was very well understood with a percentage of 88.12%. So this teaching material is suitable for use in the learning process
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Syaiful Adi Nugroho Agung Listiadi AINUN FATKHURROHMAN Alfiyani Safiratul Faiza Amirul Arif ANISA NUR RAHMAH Anisah Candra Meidita Anisah Nurwandini Bahtiar, Moh. Danang CHOIROTUL KHIKMIAH Choirul Nikmah CHOIRUN NISA RAHMAWATI Damayanti Indraswari Deby Rahmita Maulida DESSY YULIA SAFITRI Dina Destya Rohmah DITA OKI RIVANA Durinda Puspasari Durinta Puspasari DYAH AYU SETIYONINGRUM Eka Ary Wibawa Eka Novita Sari EKA WIDYA ANDRIYANI EKI PUJI LESTARI Erisa Putri Fitriani Erlyn Rohmani Eva Mardian Ningsih EVI TRI PERMATA SARI Fahira Qotrunnada Fania Riski Felani Farid, Muhammad Miftah Farida Sariningtyas Febrianti, Nadia Rizka FITRI PATMAWATI Fitriani, Erisa Putri GRAHTI SUKMANINGRUM HAFIFAH RATNA DAMAYANTI Han Tantri Hardini Handini, Han Tantri Hidayatul Janah, Shofiana Irin Widayati Irwan Adimas Ganda Saputra Kusumawardani Atiqa Putri Laksono Trisnantoro Lika Yuliati Maulina, Cyndika Putri Meta Nanda Pratiwi, Meta Nanda Moh. Danang Bahtiar Nanik Saruati NESA DWI RAHMAWATI NUR ALFIYANTI NUR BAITI ISNIAH NUR FAIS KHUMAIZAH NUR RIZKIA RAHMAYANTI NUR SYAHIDAH Nurvia Dwi Rahmawati Putra, Anggit Pratama PUTRI DEAYANA Putri, Kusumawardani Atiqa RAFICHA NINGRUM Rahmat Danang Januar Millenio RESTY FAUZIYAH Reynaldo Juniors Rizki Oktavianto Rochmawati Rochmawati Rochmawati, Rochmawati Salwa Giovanni, Agnes Sandy, Wulan Mel Saputri, Aprilyana Eka SILCA MIRAZ FADHILLAH NADIROH SRI UNDIANAH Sulistiowati, Ayu Pawistri Susanti Susanti Susanti Susanti Susanti Susanti Sylvia Maulidah Rahmah Tiara Ayu Meylana Vidanti Titik Fauziati Triesninda Pahlevi UKY PERMATA SARI Vidanti, Tiara Ayu Meylana Yatni Syafira Yusmin Yusi Nisfu Syabana Zul Afdal