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The Influence of the Effectiveness of Accounting Learning Process on Students’ Learning Achievements Natalina Premastuti Brataningrum; Laurentius Saptono
Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN EDISI OKTOBER 2017, TH.XXXVI, NO.3
Publisher : LPMPP Universitas Negeri Yogyakarta

This study was aimed to figure out the influence of effectiveness degree of learning process on basic competences of accounting cycles at service companies on students’ learning achievements using mediating effects of self-efficacy and students’ learning motivation variables. This was exploratory research which was conducted from February to May 2017. The research population was class XII social students in Sleman Regency, Special Region of Yogyakarta who had learned basic competences to practice accounting cycles at service companies based on 2013 Curriculum at the academic year of 2016/2017. The research samples were 238 students selected using stratified random sampling technique. Data gathering techniques employed questionnaires and documentations. The data then were analyzed using descriptive statistics and Partial Least Squares SEM. The results of the research revealed that: 1) the effectiveness degree of accounting learning process had positive influence on students’ learning motivation; 2) the effectiveness degree of accounting learning process had positive and significant influence on students’ self-efficacy; 3) the effectiveness degree of accounting learning process had positive and significant influence on students’ learning achievements; 4) learning motivation had positive and significant influence on students’ learning achievements; 5) self-efficacy had positive and significant influence on students’ learning motivation; 6) self-efficacy had positive and significant influence on students’ learning achievements.

THE DEVELOPMENT OF ROLE-PLAYING LEARNING MODEL DESIGN ON ACCOUNTING SUBJECT Laurentius Saptono; Natalina Premastuti Brataningrum
Jurnal Kependidikan Vol 3, No 2 (2019)
Publisher : Universitas Negeri Yogyakarta

THE DEVELOPMENT OF ROLE-PLAYING LEARNING MODEL DESIGN ON ACCOUNTING SUBJECTAbstractThis study was aimed to generate a product of an effective role-playing learning model design on basic competences of practicing accounting cycles in service companies for the eleventh grade students. The research procedures were done based on ADDIE model. The developed product design was validated by the experts of learning materials, the experts of learning media, the experts of learning design, and the experts of characters building. The product was tested on Stella Duce 1 Senior High School students both in small groups which consisted of 12 people and a large group of 40 people. The instruments which was used to assess product validity included material aspects, media aspects, aspects of learning, and aspects of character building. The result of the experts’ validation and testing to students showed that it was a very good developed product. This meant that the role-playing learning model design on basic competences of practicing accounting cycles in service companies for the eleventh grade students was worth implementing in the learning activities.PENGEMBANGAN DESAIN PEMBELAJARAN MODEL ROLE-PLAYING PADA MATA PELAJARAN AKUNTANSIAbstrakPenelitian ini bertujuan untuk menghasilkan produk berupa desain pembelajaran model role-playing yang efektif untuk pembelajaran pada kompetensi dasar mempraktikkan siklus akuntansi perusahaan jasa untuk siswa kelas XI SMA. Prosedur pengembangan produk penelitian dilakukan berdasarkan Model ADDIE. Produk yang dikembangkan divalidasi oleh ahli materi pembelajaran, ahli media pembelajaran, ahli desain pembelajaran, dan ahli pendidikan karakter. Produk diujicobakan kepada siswa-siswa SMA Stella Duce 1 baik kelompok kecil yang terdiri dari 12 orang maupun kelompok besar yang terdiri dari 40 orang. Instrumen untuk menilai validitas produk mencakup aspek materi, aspek media, aspek pembelajaran, dan aspek pendidikan karakter. Hasil validasi dari para ahli dan hasil ujicoba pada siswa-siswa menunjukkan bahwa produk yang dikembangkan dinyatakan sangat baik. Artinya, desain model role-playing yang dikembangkan untuk pembelajaran pada kompetensi dasar mempraktikkan siklus akuntansi perusahaan jasa untuk siswa kelas XI SMA layak untuk diimplementasikan dalam praktik pembelajaran.

Komparasi Standard Setting Metode Group Contrast dan Bookmark pada Mata Pelajaran Akuntansi Brataningrum, Natalina Premastuti
Jurnal Penelitian dan Evaluasi Pendidikan Vol. 14 No. 2 (2010)
Publisher : Graduate School, Universitas Negeri Yogyakarta in cooperation with Himpunan Evaluasi Pendidikan Indonesia (HEPI) Yogyakarta

AbstrakPenelitian ini bertujuan untuk menentukan cut score (batas lulus) ujian nasional mata pelajaran akuntansi dengan menggunakan metode Group Contrast dan Bookmark. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data berupa perangkat UN kompetensi kejuruan teori akuntansi tahun 2009 dan respon peserta dari dokumen sebanyak 8 SMK Bisnis dan Manajemen di wilayah Kota Yogyakarta sebanyak 314 peserta didik. Analisis data butir tes dilakukan secara klasik dengan program microcat Iteman, sedangkan analisis secara modern (Rasch Model) menggunakan program AcerConQuest. Judgment ahli digunakan dalam penentuan cutscore. Cut score yang dihasilkan dengan metode Group Contrast adalah sebesar 63,09 (skala 100) dan dengan metode Bookmark adalah sebesar 68,96 (Respon Probability/RP 0,67) dan 67,36 (RP 0,5). Metode Bookmark relatif lebih akurat dalam menentukan cut score karena butir diungkap parameter indeks kesukarannya kemudian dilakukan analisis kemampuan peserta tes dengan menggunakan model Rasch atau Teori Respon Butir, dan adanya judgment ahli.Kata kunci: batas lulus, metode group contrast, metode bookmark

Karakteristik butir soal materi penggabungan badan usaha pada Matakuliah Akuntansi Keuangan Lanjutan I Brataningrum, Natalina Premastuti; Farisiyah, Umi
Measurement In Educational Research Vol. 5 No. 1 (2025)
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/meter.v5i1.391

Penelitian ini bertujuan untuk mengetahui karakteristik butir soal materi penggabungan badan usaha pada mata kuliah Akuntansi Keuangan Lanjutan I. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif eksploratif, melibatkan 40 mahasiswa sebagai subjek. Instrumen berupa tes pilihan ganda terdiri dari 30 butir soal dianalisis menggunakan teori tes klasik dan model Rasch. Hasil validitas isi melalui indeks V Aiken menunjukkan 24 butir (80%) sangat valid, dan 6 butir (20%) validitas sedang. Secara kualitatif, butir soal memenuhi aspek materi (70%), konstruksi (79%), dan bahasa (97%). Berdasarkan teori tes klasik, 60% butir berada pada tingkat kesukaran sedang, 67% memiliki daya pembeda baik, dan 41,67% pengecoh berfungsi optimal. Analisis faktor menunjukkan 25 butir (83%) signifikan, dengan reliabilitas instrumen tinggi (Cronbach Alpha 0,835). Terdapat satu butir mengalami bias (p < 0,05). Dengan model Rasch, 28 butir (97%) sesuai model dan tingkat kesukaran berada dalam rentang sedang (b antara -2 hingga +2). Temuan menunjukkan sebagian besar butir mampu memberikan informasi akurat bagi mahasiswa dengan kemampuan menengah. Simpulan, instrumen soal menunjukkan kualitas baik baik dari sisi isi maupun konstruk. Item characteristics of business entity merger material in Advanced Financial Accounting Course I Abstract: This study aims to examine the item characteristics of test questions on business combination material in the Advanced Financial Accounting I course. A quantitative approach with a descriptive-exploratory design was employed, involving 40 students as research subjects. The test instrument consisted of 30 multiple-choice items analyzed using Classical Test Theory (CTT) and the Rasch model. Content validity using Aiken’s V index showed that 24 items (80%) were highly valid, while 6 items (20%) had moderate validity. Qualitative review revealed 70% compliance in material aspects, 79% in construction, and 97% in language. Based on CTT, 60% of items had moderate difficulty, 67% demonstrated good discrimination, and 41.67% of distractors functioned effectively. Factor loading analysis showed 25 items (83%) were significant, with a high reliability score (Cronbach's Alpha = 0.835). One item showed bias (p < 0.05). The Rasch model analysis indicated that 28 items (97%) fit the model and had difficulty levels within the moderate range (b between -2 and +2). Most items provided accurate information for students with average ability levels. In conclusion, the test items demonstrated good quality in terms of both content and construct validity.

Peningkatan Kedisiplinan dan Hasil Belajar Pendidikan Pancasila Menggunakan Model PjBL Siswa Kelas 1 SD Kanisius Sorowajan Andromeda, Bravura; Brataningrum, Natalina Premastuti; Rustamti, Maria Indarti
Paedagogie Vol 19 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v19i1.9489

The low attitude of discipline and learning outcomes of Pancasila Education, especially the material of Aku Suka Bergotong Royong in class 1A students of SD Kanisius Sorowajan in the 2022/2023 school year is the background of this research. In the initial observation activities on the disciplinary attitude of the students, the average score was 65 with a percentage of 60% and the student learning outcomes showed an average score of 60 with a percentage of students who reached KKTP of 40%. The purpose of this study is to 1) describe efforts to improve the attitude of discipline and learning outcomes of Pancasila Education of class 1A Kanisius Sorowajan Elementary School students by using the Project Based Learning model, 2) improve the learning outcomes of Pancasila Education of class 1A Kanisius Sorowajan Elementary School students by using the Project Based Learning model. This research uses the method of Classroom Action Research (PTK) model of Kemmis and Mc Taggart with four stages of research including planning, implementation, observation, and reflection. The research subjects were class 1A as many as 20 students consisting of 9 male students and 11 female students. Data collection techniques were obtained from the results of questionnaires and tests. The results of the disciplinary attitude questionnaire showed an increase in cycle 1 to 75 with a percentage of achievement of 75% and cycle 2 increased to 85 with a percentage of achievement of 85%. The test results showed an increase in learning outcomes in cycle 1 to 67.5 with a percentage achievement of 60% and in cycle 2 increased to 80 with a percentage achievement of 95%. This shows that Pancasila Education learning activities with the Project Based Learning learning model can improve students' discipline attitude and learning outcomes.

Peningkatan Kedisiplinan dan Hasil Belajar Operasi Hitung Bilangan Desimal Menggunakan Model PjBL pada Kelas IVA SDK Sorowajan Tarigan, Oni Alaska Monika Br; Brataningrum, Natalina Premastuti; Rustamti, Maria Indarti
Paedagogie Vol 19 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v19i1.9493

The research is based on low attitude discipline and learning outcomes in mathematics, especially the material for calculating decimal numbers in class IVA SDK Sorowajan in the 2022/2023 academic year. In the initial observation, the results of the disciplinary attitude of students showed an average score of 60 with a percentage of 60% and the learning outcomes of students showed an average score of 59 with a percentage of students who reached KKTP of only 17.39%. The purpose of this study was to (1) describe efforts to improve the disciplinary attitude and learning outcomes of decimal arithmetic operations of class IVA SDK Sorowajan students using the Project Based Learning model. (2) improve the learning outcomes of decimal arithmetic operations of students in class IVA SDK Sorowajan using the Project Based Learning model. This research method is a Classroom Action Research (PTK) model of Kemmis and Mc Taggart with four research stages, namely Planning, Implementation, Observation, and Reflection. The subject of this research was class IVA with a total of 23 students consisting of 14 boys and 9 girls. Data collection techniques were obtained from the results of questionnaires and tests. The results of the disciplinary attitude questionnaire showed an increase in cycle I to 80.65 with a percentage of achievement of 73.91%, and in cycle II it increased to 83.26 with a percentage of achievement of 82.60%. The test results showed an increase in learning outcomes in cycle I to 71.01 with a percentage of achievement of 65.21%, and in cycle II increased to 74.34 with a percentage of achievement of 82.60%. This shows that the learning process of calculating decimal numbers with the Project Based Learning model can improve the attitude of discipline and learning outcomes.

Implementasi Flipped Classroom Berbasis Pedagogi Ignasian dengan Integrasi AI untuk Mengembangkan 4C Mahasiswa dalam Pembelajaran Akuntansi Keuangan Lanjutan II Brataningrum, Natalina Premastuti; Nugraheni, Benedecta Indah
Buletin Literasi Budaya Sekolah Vol. 7 No. 2 (2025): Vol. 7, No. 2, Desember 2025 (In Progress)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/blbs.v7i2.13576

This study aims to design and develop a flipped classroom learning model based on Ignasian pedagogy with efective use of Gen AI to develop the 4Cs (competence, consience, compassion, and commitment) in Advance Financial Accounting II learning. The method used in this study is design-based research with three main phases, namely: (1) the preliminary design phase, and (3) the restrospective analysis phase. This study was implemented in the Advanced Financial Accounting II course in the Accounting Education Program at Sanata Dharma University, Yogyakarta, with a total of 31 course participants. The result of the study show that implementation of flipped learning based on Ignatian pedagogy utilizing AI-generated resources can develop student’ 4C skills. For the competence aspec, most students hane mastered the competencies of the Advanced Financial Accounting II course; for the conscience aspect, measuring student independence falls into high and very high categories; for the compassion aspect, measuring student collaboration is categorized as high and very high.

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