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All Journal Jurnal Pendidikan Akuntansi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Ira Hasti Priyadi
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGEMBANGAN LEMBAR KERJA SISWA BERBASIS CONTEXTUAL TEACHING AND LEARNING PADA MATA PELAJARAN PERPAJAKAN KELAS X SEMESTER 1 SEKOLAH MENENGAH KEJURUAN Ira Hasti Priyadi
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 3 (2013): Edisi Maret
Publisher : Universitas Negeri Malang

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Abstract: The purpose of this study is to develop the student worksheets based on taxation which developed in the form of student worksheets framework and consist of cover page, preface, table of contents, an introduction that contains standards of competence, basic competence, learning objectives, learning flow, keywords, supporting learning information, tasks, independent and groups employment as well as evaluation, glossary, and bibliography. Data collection used questionnaire. This study modified Borg and Gall (1983) model consist of analyzing the needs, developing product, validating, and revising. This result of this research is the availability of student worksheet based on contextual teaching and learning for taxation subject that have been validated.Abstrak: Tujuan dari penelitian ini adalah mengembangkan bahan ajar berupa Lembar Kerja Siswa (LKS) dan dikembangkan dengan kerangka LKS berupa, halaman sampul/ cover, kata pengantar, daftar isi, pendahuluan yang berisi standar kompetensi, kompetensi dasar, tujuan pembelajaran, alur pembelajaran, dan kata kunci serta pembelajaran yang memuat informasi pendukung, tugas-tugas dan langkah kerja mandiri serta kelompok, dan evaluasi, glosarium, serta daftar pustaka. Teknik pengumpulan data dalam penelitian ini menggunakan angket. Penelitian ini memodifikasi model pengembangan dari Borg and Gall (1983) meliputi analisis kebutuhan, pengembangan produk , validasi ahli, dan revisi. Hasil penelitian ini adalah tersedianya Lembar Kerja Siswa berbasis contextual teaching and learning pada mata pelajaran perpajakan yang valid atau layak digunakan.
ETNO TRADITIONAL ACCOUNTING: ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ACCOUNTING AND THEIR RELEVANCE TO THE TIME VALUE OF MONEY Fatimatus Syafira; Ira Hasti Priyadi; Riskiyatul Khasanah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9682

Abstract

This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining family harmony. This tradition is not only social in nature but also has accounting value as a form of collective savings (ompangan), for example, for weddings. This tradition focuses more on family routines or the family's intention to carry out otok-otok traditions such as circumcision, building a house, and requires capital based on trust and a sense of responsibility. Uniquely, otok-otok does not involve profit or interest in a continuous period, but rather a sense of shame, responsibility and kinship. This study uses a qualitative approach with ethnographic methods through observation, interviews and documentation in Bulang Hamlet, Pangilen Village, Sampang Subdistrict, Sampang Regency. The results of the study show that the otok-otok tradition, which is simply recorded in the jhelen book, still reflects the principle of time value of money without a formal discount mechanism. Thus, the otok-otok tradition is a cultural heritage as well as an alternative community financial system that is inclusive, fair, and sustainable
Co-Authors Fatimatus Syafira Riskiyatul Khasanah