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PENGEMBANGAN BAHAN AJAR MATAKULIAH PRAKTIKUM PENGANTAR AKUNTANSI DENGAN PROGRAM MICROSOFT VISUAL BASIC Endang Sri Andayani; Diana Tien Irafahmi; Sulastri Sulastri
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 1 (2012): Edisi Maret
Publisher : Universitas Negeri Malang

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Abstract: The research aims to develop a CD based accounting material using Visual Basic software. Such development is intended to enhance the quality of learning that can be characterized asÂ to improve the accounting knowledge and skill to use computer. After completing a comprehensive review of expert judgment and pilot study, a CD based accounting material has been developed and installed in accounting studentsâ computer. The material consist of 2 components: case and worksheet. Based on the result of expert validation and pilot test, the accounting material has fulfilled the criteria of âvery goodâ and ready for use in a basic accounting practicum course. Abstrak: Tujuan yang ingin dicapai dari kegiatan penelitian ini adalah tersusunnya bahan ajar praktikum akuntansi berbasis compact disk (CD) dengan menggunakan program Visual Basic yang mampu meningkatkan kualitas pembelajaran, yakni peningkatan pemahaman dan ketrampilan professional memanfaatkan teknologi komputer bagi mahasiswa. Setelah melalui serangkaian proses validasi uji coba dan pakar, dihasilkan bahan ajar praktikum Pengantar Akuntansi yang dikemas dalam bentuk compact disk yang kemudian diinstal pada komputer mahasiswa. Isi bahan ajar berbasis CD ini terdiri dari 2 komponen utama yaitu kasus dan kertas kerja. Hasil dari validasi dan uji coba menunjukkan bahwa bahan ajar praktikum ini telah memenuhi kriteria âsangat baikâ dalam menyelesaikan kasus-kasus akuntansi dan valid atau siap untuk digunakan dalam matakuliah praktikum Pengantar Akuntansi.

PENGEMBANGAN BAHAN AJAR AKUNTANSI BERBASIS KOMPUTER UNTUK SMK PROGRAM KEAHLIAN BISNIS & MANAJEMEN SE-KOTA MALANG Diana Tien Irafahmi; Endang Sri Andayani
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 2 (2012): Edisi September
Publisher : Universitas Negeri Malang

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Abstract: Â This developmental research is aimed to develop computer-based accounting learning material. This research was conducted based on the fact that the implementation of competency-based curriculum for vocational high school of economics is dealing with some constraints, for instance misconception of accounting teacher to understand the substance of competency-based curriculum. The learning material was designed based on the findings obtained from field research and curriculum content analysis conducted in advance. The research has developed computer-based accounting learning material that has been validated using expert judgment validation technique. The learning material covers: (1) case that can be reconstructed by teachers; and (2) worksheet consisting of document of transaction, journal, general ledger, trial balance, and financial statement. To be widely implemented, the learning material needs to be tested through classroom experiment to ensure its effectiveness. Abstrak: Penelitian pengembangan ini ditujukan untuk mengembangkan bahan ajar akuntansi berbasis komputer. Penelitian ini dilakukan berdasarkan fakta bahwa implementasi kurikulum berbasis kompetensi pada SMK program bisnis dan manajemen menemui beberapa kendala diantaranya mencakup miskonsepsi guru dalam memahami hakekat kurikulum berbasis kompetensi. Bahan ajar didesain berdasarkan temuan dari penelitian di lapangan maupun dari analisis isi kurikulum yang telah dilakukan sebelumnya. Luaran dari penelitian ini adalah bahan ajar akuntansi berbasis komputer yang telah divalidasi menggunakan teknik validasi berupa professional judgment dari ahli. Secara umum komponen bahan ajar mencakup: (1) kasus, yang bisa diupgrade oleh guru, serta (2) worksheet yang terdiri dari bukti transaksi, jurnal, buku besar, neraca saldo dan laporan keuangan. Agar bisa diimplementasikan secara luas, bahan ajar ini perlu diujicobakan terlebih dahulu di kelas dengan desain eksperimen untuk mendapatkan keyakinan tentang tingkat keefektifan dari penggunaan bahan ajar.

RPP AKUNTANSI DENGAN MUATAN KARAKTER (ANALISIS ASPEK ISI DAN IMPLEMENTASI) Diana Tien Irafahmi; NH Luluk Dwi Lestari
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 4 (2013): Edisi September
Publisher : Universitas Negeri Malang

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Abstract: This study examines the content and implementation of accounting lesson plan containing character. The research is qualitative in nature using observation, interviews, questionnaires and documentation to collect data. Research conducted at SMK 17 Agustus Batu involving 2 teachers as research subjects. The results show that Teacher A is better than B in terms of how to inserts characters in lesson plan. Teacher A made modification to the components of the learning goals and assessment techniques in the lesson plan. In terms of implementation, Teacher A used the values ââof character that is integrated with subject and characters that are not integrated with subject, while Teacher B only embed the characters that are not integrated with the subject. From the perspective of students, teachers have implemented lesson plan with character well. Of eight characters contained in the questionnaire, namely: honesty, tolerance, discipline, hard work, creative, independent, curiosity and responsibility, 77.99% was implemented in learning activities.   Abstrak: Penelitian ini mengkaji bagaimana isi dan implementasi RPP akuntansi dengan muatan karakter. Dengan desain penelitian kualitatif dan gabungan metode penelitian observasi, wawancara, angket serta dokumentasi, penelitian dilakukan di SMK 17 Agustus Batu yang melibatkan 2 orang guru sebagai subjek penelitian. Hasil penelitian menunjukkan bahwa Guru A lebih baik dari Guru B dalam hal menyisipkan karakter dalam RPP akuntansi. Muatan karakter dimasukkan oleh Guru A dalam komponen tujuan pembelajaran dan teknik penilaian. Dalam hal implementasi, Guru A telah menanamkan nilai-nilai karakter yang terintegrasi dengan mata pelajaran dan karakter yang tidak terintegrasi dalam pelajaran, sedangkan Guru B hanya menanamkan karakter yang tidak terintegrasi dengan pelajaran. Dari perpektif siswa, guru telah mengimplementasikan  RPP berkarakter dengan baik. Dari kedelapan karakter yang dimuat di angket, yaitu: jujur, toleransi, disiplin, kerja keras, kreatif, mandiri, rasa ingin tahu dan tanggungjawab, 77,99% sudah diimplementasikan dalam kegiatan belajar-mengajar.

ADOPSI TEKNOLOGI DAN KINERJA MENGAJAR DOSEN AKUNTANSI Laily, Nujmatul; Irafahmi, Diana Tien; Mentari, Sriyani
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Adopsi Teknologi dan Kinerja Mengajar Dosen Akuntansi. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi adopsi teknologi oleh dosen akuntansi untuk meningkatkan kinerja mengajar. Jenis penelitian dikategorikan sebagai penelitian kuantitatif menggunakan path analysis dan pengumpulan data menggunakan kuesioner. Sampel penelitian adalah dosen Akuntansi se-Jawa Timur yang berjumlah 123 dosen dan metode pengambilan sampel dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa: 1) faktor individu tidak berpengaruh terhadap adopsi teknologi; 2) faktor sosial berpengaruh terhadap adopsi teknologi; dan 3) faktor organisasi berpengaruh terhadap adopsi teknologi.Abstract: Technology Adoption and Teaching Performance of Accounting Lecturers. This research aims to investigate determinant factors that influenced technology adoption by accounting lectures to increase their teaching performance. The quantitative approach using path analysis and collecting data were conducted by questionnaire. Sample of this research are accounting lecturers in East Java amounted 123 and sampling method used random sampling. The result show that; 1) there are no effect individual factors on adoption technology; 2) Social factors have effect on adoption technology; and 3) organizational factors haveÂ effect on adoption technology.

Developing an Accounting Textbook Using Collaborative Learning and IFRS for Senior High School Students in Indonesia Irafahmi, Diana Tien; Sulastri, Sulastri
Asian Journal of Accounting Research Vol 1, No 2 (2016): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.

Studi Komparasi Pengukuran Kinerja Finansial Pemerintah Daerah Kabupaten Kediri dan Blitar Irafahmi, Diana Tien
Jurnal Ekonomi Modernisasi Vol. 5 No. 2 (2009): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The purpose of this study is to measure and compare the financial performance of two governmental institutions located in East Java, Kediri and Blitar. Using data of budget realisation from that governmental institution over two periodsâ€”2007 and 2008â€”this study shows that Kediri had a better financial performance compare to Blitar. This study provides evidence to support the view that we are likely to see diversity in the result of financial performance measurement

Developing an Accounting Textbook Using Collaborative Learning and IFRS for Senior High School Students in Indonesia Diana Tien Irafahmi; Sulastri
Asian Journal of Accounting Research Volume 1 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2016-01-02-B003

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.

Critical Thinking in Accounting Textbooks Diana Tien Irafahmi; Dudung Ma'ruf Nuris; Fatmawati Zahroh; Primasa Nagari
Journal of Education and Learning (EduLearn) Vol 12, No 1: February 2018
Publisher : Intelektual Pustaka Media Utama

A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian universities and is expected to provide recommendations of accounting textbooks which are potential to develop students’ critical thinking ability. This study was a content analysis. The analysis was based on the Bloom’s taxonomy as well as the indicators of contextual representation intensity level. The results demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness.

ADOPSI TEKNOLOGI DAN KINERJA MENGAJAR DOSEN AKUNTANSI Nujmatul Laily; Diana Tien Irafahmi; Sriyani Mentari
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Adopsi Teknologi dan Kinerja Mengajar Dosen Akuntansi. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi adopsi teknologi oleh dosen akuntansi untuk meningkatkan kinerja mengajar. Jenis penelitian dikategorikan sebagai penelitian kuantitatif menggunakan path analysis dan pengumpulan data menggunakan kuesioner. Sampel penelitian adalah dosen Akuntansi se-Jawa Timur yang berjumlah 123 dosen dan metode pengambilan sampel dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa: 1) faktor individu tidak berpengaruh terhadap adopsi teknologi; 2) faktor sosial berpengaruh terhadap adopsi teknologi; dan 3) faktor organisasi berpengaruh terhadap adopsi teknologi.Abstract: Technology Adoption and Teaching Performance of Accounting Lecturers. This research aims to investigate determinant factors that influenced technology adoption by accounting lectures to increase their teaching performance. The quantitative approach using path analysis and collecting data were conducted by questionnaire. Sample of this research are accounting lecturers in East Java amounted 123 and sampling method used random sampling. The result show that; 1) there are no effect individual factors on adoption technology; 2) Social factors have effect on adoption technology; and 3) organizational factors have effect on adoption technology.

Membuka Wawasan Siswa dalam Perencanaan Orientasi Karir: Memasuki Dunia Kerja, Berwirausaha dan Studi Lanjut Sriyani Mentari; Diana Tien Irafahmi
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

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This Community Service Pogram aims to increase the insight of students of SMK Negeri 12 Malang regarding the working life, entrepeneur and continue to study. The method used in this activity is the provision of material to students. The result of this activity is an increase in the understanding of students of SMK Negeri 12 Malang about the working life, entrepeneur and continue study, this can be seen from the results of the questionnaire given to the participants of the activity. 83% of students understand more about the working life, entrepeneur and continue to study, 92% of students understand the positive and negative points if they choose to enter the workforce, entrepeneur or continue to study and 74% of students better understand how to choose a field of work or college major that matches their interests and abilities.

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