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Pasca Dwi Putra
Pendidikan Akuntansi, Universitas Negeri Medan
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ENHANCING VOCATIONAL EDUCATION: INTEGRATING LEVEL 6 OF THE SKKNI TO DEVELOP A SCREENCAST-BASED LEARNING KIT FOR THE AUDITING SUBJECT Tuti Sriwedari; Andri Zainal; Haryadi Haryadi; Ramdhansyah Ramdhansyah; Khafi Puddin; Pasca Dwi Putra
EDUCATOR : Jurnal Inovasi Tenaga Pendidik dan Kependidikan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educator.v6i3.14793

Abstract

ABSTRACT The increasing demand for professional competencies in accounting requires Audit learning to integrate theoretical knowledge with workplace competencies. This study aimed to develop and validate screencast-based learning materials integrated with Level 6 Indonesian National Work Competency Standards (SKKNI) for Accounting Technicians, specifically competency unit M.692000.024.02. The study employed a Research and Development (R&D) method using the ADDIE model, consisting of analysis, design, development, implementation, and evaluation. The participants were 63 seventh-semester Accounting Education students at Universitas Negeri Medan. Data were collected through expert validation questionnaires, lecturer assessments, and student responses and analyzed using descriptive quantitative analysis. This study focused on product development and validation; therefore, comprehensive practicality and effectiveness testing was not conducted. Lecturer assessments and student responses were used as initial information regarding product usability, while effectiveness testing requires broader implementation using a quasi-experimental design to measure improvements in students’ competencies. The results showed that the learning materials obtained a validation score of 4.51 out of 5.00, categorized as highly valid, with a high level of alignment with the targeted SKKNI competency unit. The validation results also indicated the technical feasibility and contextual relevance of the media in connecting academic concepts with auditing practices. Thus, the SKKNI-integrated screencast-based learning materials are considered valid and suitable as supporting materials for competency-based Audit learning. Future research should conduct comprehensive practicality and effectiveness testing through broader implementation and a quasi-experimental design, as well as integrate the materials into a Learning Management System (LMS). ABSTRAK Perkembangan kebutuhan kompetensi profesional di bidang akuntansi menuntut pembelajaran Audit yang mengintegrasikan teori dengan kompetensi dunia kerja. Penelitian ini bertujuan mengembangkan dan memvalidasi perangkat pembelajaran berbasis screencast yang terintegrasi dengan SKKNI Level 6 Teknisi Akuntansi Ahli pada unit kompetensi M.692000.024.02. Penelitian menggunakan metode Research and Development (R&D) dengan model ADDIE yang meliputi tahap analisis, desain, pengembangan, implementasi, dan evaluasi. Subjek penelitian terdiri atas 63 mahasiswa Pendidikan Akuntansi semester tujuh Universitas Negeri Medan. Data dikumpulkan melalui angket validasi ahli, penilaian dosen, dan respons mahasiswa, kemudian dianalisis secara deskriptif kuantitatif. Penelitian ini difokuskan pada pengembangan dan validasi produk, sehingga uji kepraktisan dan efektivitas secara komprehensif belum dilakukan. Penilaian dosen dan respons mahasiswa digunakan sebagai informasi awal mengenai keterpakaian produk, sedangkan uji efektivitas memerlukan implementasi lebih luas dengan desain kuasi eksperimen untuk mengukur peningkatan kompetensi mahasiswa. Hasil penelitian menunjukkan bahwa perangkat pembelajaran memperoleh skor validasi sebesar 4,51 dari 5,00 dengan kategori sangat valid dan memiliki kesesuaian yang tinggi terhadap unit kompetensi SKKNI yang ditargetkan. Hasil validasi juga menunjukkan kelayakan teknis dan relevansi kontekstual media dalam menghubungkan konsep akademik dengan praktik audit. Dengan demikian, perangkat pembelajaran berbasis screencast terintegrasi SKKNI dinyatakan valid dan layak digunakan sebagai pendukung pembelajaran Audit berbasis kompetensi. Penelitian selanjutnya perlu melakukan uji kepraktisan dan efektivitas melalui implementasi yang lebih luas dan desain kuasi eksperimen serta mengintegrasikannya dengan Learning Management System (LMS).
PENGARUH SELF-REGULATED LEARNING DAN MOTIVASI TERHADAP STUDENT ENGAGEMENT DALAM PEMBELAJARAN AKUNTANSI KELAS XI SMK Egidius Egia Aginta Ginting; Haryani Pratiwi Sitompul; Roza Thohiri; Weny Nurwendari; Pasca Dwi Putra
SECONDARY: Jurnal Inovasi Pendidikan Menengah Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/secondary.v6i4.13400

Abstract

Student engagement is a key factor in enhancing the effectiveness of accounting learning in vocational high schools. However, students' engagement remains suboptimal, and studies examining the simultaneous effects of self-regulated learning and learning motivation in the context of vocational accounting education are still limited. This study offers novelty by examining the combined contribution of these two internal factors in the Practical Accounting for Service, Trading, and Manufacturing Companies (PAPJDM) course. This study aimed to examine the effects of self-regulated learning and learning motivation on the student engagement of eleventh-grade Accounting and Financial Institution students at SMK Negeri 7 Medan in accounting learning. A quantitative approach with a causal associative design and an ex post facto method was employed. The population consisted of 204 students, and a sample of 135 students was selected using the Slovin formula with a 5% margin of error and stratified random sampling. Data were collected using a Likert-scale questionnaire developed based on the indicators of self-regulated learning, learning motivation, and student engagement. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination with SPSS. The findings revealed that both self-regulated learning and learning motivation had positive and significant effects on student engagement, both individually and simultaneously. Self-regulated learning exerted a stronger influence than learning motivation, and together the two variables explained 65.6% of the variance in student engagement in accounting learning. Therefore, strengthening students' self-regulated learning and learning motivation is essential for enhancing their engagement in accounting learning. ABSTRAK Keterlibatan siswa merupakan salah satu faktor penting dalam meningkatkan keberhasilan pembelajaran akuntansi di SMK. Namun, keterlibatan siswa masih belum optimal dan penelitian yang menguji pengaruh self-regulated learning dan motivasi belajar secara simultan dalam konteks pembelajaran akuntansi kejuruan masih terbatas. Penelitian ini menawarkan kebaruan dengan menganalisis kontribusi kedua faktor internal tersebut secara bersamaan pada mata pelajaran Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur (PAPJDM). Penelitian ini bertujuan untuk mengetahui pengaruh self-regulated learning dan motivasi belajar terhadap student engagement siswa kelas XI Akuntansi dan Keuangan Lembaga SMK Negeri 7 Medan dalam pembelajaran akuntansi pada mata pelajaran Praktikum Akuntansi Perusahaan Jasa, Dagang, dan Manufaktur. Penelitian menggunakan pendekatan kuantitatif dengan jenis asosiatif kausal dan metode ex post facto. Populasi penelitian berjumlah 204 siswa, sedangkan sampel sebanyak 135 siswa ditentukan menggunakan rumus Slovin dengan tingkat kesalahan 5% dan teknik stratified random sampling. Data dikumpulkan melalui angket skala Likert yang disusun berdasarkan indikator self-regulated learning, motivasi belajar, dan student engagement. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi menggunakan SPSS. Hasil penelitian menunjukkan bahwa self-regulated learning dan motivasi belajar berpengaruh positif dan signifikan terhadap student engagement, baik secara parsial maupun simultan. Self-regulated learning memberikan pengaruh yang lebih besar dibandingkan dengan motivasi belajar, dan kedua variabel secara bersama-sama mampu menjelaskan 65,6% variasi student engagement siswa dalam pembelajaran akuntansi. Dengan demikian, peningkatan regulasi diri dan motivasi belajar siswa menjadi faktor penting untuk memperkuat keterlibatan siswa dalam pembelajaran akuntansi.
PENGARUH MOTIVASI BELAJAR DAN SELF EFFICACY TERHADAP KEMANDIRIAN BELAJAR SISWA KELAS X PELAJARAN AKUNTANSI DASAR DI SMK YAYASAN PERGURUAN DWI TUNGGAL Elma Julia Rani Manullang; Haryani Pratiwi Sitompul; Jufri Darma; Pasca Dwi Putra; Rini Herliani
SECONDARY: Jurnal Inovasi Pendidikan Menengah Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/secondary.v6i4.13598

Abstract

Learning independence is an important competency for vocational high school students, particularly in Basic Accounting, which requires accuracy, responsibility, and the ability to complete learning tasks independently. However, preliminary observations at SMK Yayasan Perguruan Dwi Tunggal indicated that some students still relied on teachers or peers, showed limited initiative in seeking additional learning resources, and had difficulty managing their learning time optimally. This study aims to analyze the influence of learning motivation and self-efficacy on the learning independence of Grade X Financial Accounting students in Basic Accounting. This quantitative study employed an ex post facto method. The population and sample consisted of 67 students selected using total sampling. Data were collected through a four-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.1.1.8. The results showed that learning motivation had a positive and significant relationship with learning independence (β = 0.478; p < 0.001), while self-efficacy also had a positive and significant relationship with learning independence (β = 0.377; p = 0.001). Learning motivation demonstrated a stronger relationship with learning independence than self-efficacy. The R-Square value of 0.647 indicated that the two variables jointly explained 64.7% of the variance in learning independence, while the remaining 35.3% was associated with other factors outside the model. These findings indicate that strengthening learning motivation and self-efficacy in an integrated manner is important for supporting students' learning independence in Basic Accounting. ABSTRAK Kemandirian belajar merupakan kemampuan penting bagi siswa Sekolah Menengah Kejuruan (SMK), khususnya dalam pembelajaran Akuntansi Dasar yang menuntut ketelitian, tanggung jawab, dan kemampuan menyelesaikan tugas secara mandiri. Namun, hasil observasi awal di SMK Yayasan Perguruan Dwi Tunggal menunjukkan bahwa sebagian siswa masih bergantung pada arahan guru maupun teman, kurang berinisiatif mencari sumber belajar tambahan, dan belum mampu mengatur waktu belajar secara optimal. Penelitian ini bertujuan menganalisis pengaruh motivasi belajar dan self-efficacy terhadap kemandirian belajar siswa kelas X Akuntansi Keuangan pada mata pelajaran Akuntansi Dasar. Penelitian menggunakan pendekatan kuantitatif dengan metode ex post facto. Populasi sekaligus sampel penelitian berjumlah 67 siswa yang ditentukan menggunakan teknik total sampling. Data dikumpulkan melalui kuesioner skala Likert empat pilihan dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4.1.1.8. Hasil penelitian menunjukkan bahwa motivasi belajar memiliki hubungan positif dan signifikan dengan kemandirian belajar (β = 0,478; p < 0,001), sedangkan self-efficacy juga memiliki hubungan positif dan signifikan dengan kemandirian belajar (β = 0,377; p = 0,001). Motivasi belajar menunjukkan hubungan yang lebih kuat dibandingkan self-efficacy. Nilai R-Square sebesar 0,647 menunjukkan bahwa kedua variabel secara bersama-sama mampu menjelaskan 64,7% variasi kemandirian belajar, sedangkan 35,3% berkaitan dengan faktor lain di luar model. Temuan ini menunjukkan bahwa penguatan motivasi belajar dan self-efficacy secara terpadu penting untuk mendukung perkembangan kemandirian belajar siswa dalam pembelajaran Akuntansi Dasar.
PENGARUH STRES AKADEMIK DAN MOTIVASI BELAJAR TERHADAP KONSENTRASI BELAJAR DENGAN SELF-REGULATED LEARNING SEBAGAI VARIABEL MODERASI PADA SISWAKELAS XI AKL SMKN 1 MEDAN Tri Immanuel Sitinjak; Pasca Dwi Putra; Andri Zainal; Sondang Aida Silalahi; Tuti Sriwedari
Jurnal Manajemen Pendidikan Vol. 11 No. 4 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i4.3177

Abstract

This study aims to examine the effects of academic stress and learning motivation on learning concentration, with self-regulated learning as a moderating variable, among eleventh-grade Accounting and Institutional Finance (AKL) students at SMK Negeri 1 Medan. Methods: A quantitative approach with an ex post facto design was employed. Data were collected through questionnaires distributed to 104 respondents selected from a population of 141 students using simple random sampling, with the sample size determined using the Slovin formula. The research instruments were tested for validity and reliability prior to use, and the data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the aid of SPSS. Results: Academic stress had no significant effect on learning concentration (Sig. = 0.280 > 0.05), whereas learning motivation had a positive and significant effect on learning concentration (Sig. = 0.000 < 0.05; β = 0.491). Self-regulated learning itself had a positive and significant direct effect on learning concentration (Sig. = 0.000 < 0.05; β = 0.515), but it did not significantly moderate the effect of either academic stress (Sig. = 0.410) or learning motivation (Sig. = 0.239) on learning concentration. Simultaneously, academic stress and learning motivation significantly affected learning concentration (F = 26.443; Sig. = 0.000), explaining 48.0% of its variance (Adjusted R²), which rose to 49.2% after the moderating variable was included.
PENGARUH METAKOGNISI DAN SELF-REGULATION TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA AKUNTANSI SMKS PAB 2 HELVETIA Eva Lovita Pricilia Aritonang; Ulfa Nurhayani; Dede Ruslan; Pasca Dwi Putra; Haryani Pratiwi Sitompul
Jurnal Manajemen Pendidikan Vol. 11 No. 4 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i4.3407

Abstract

Objective: This study examines the partial and simultaneous effect of metacognition and self-regulation on the critical thinking ability of accounting students at SMKS PAB 2 Helvetia in learning merchandise inventory cards. Methods: A quantitative ex post facto design was used with a total sample of 41 accounting students. Critical thinking (Y) was measured with a Higher Order Thinking Skills (HOTS) essay test, while metacognition (X1) and self-regulation (X2) were measured with Likert-scale questionnaires transformed into interval data (MSI). Data were analyzed using multiple linear regression in SPSS 27 after classical assumption testing. Results: The regression equation was Y = 10.924 + 1.140X1 + 1.228X2. Metacognition (t = 2.917; sig = 0.006) and self-regulation (t = 3.718; sig = 0.001) each had a significant partial effect, and both had a significant simultaneous effect (F = 40.550; sig = 0.000), with an Adjusted R Square of 0.664 (66.4%). Novelty: Unlike prior studies that rely on self-perception questionnaires, this study measures critical thinking directly and performatively through a HOTS essay test, providing more objective evidence of how metacognition and self-regulation jointly shape critical thinking in vocational accounting education.
PENGARUH MOTIVASI, METODE PEMBELAJARAN DAN PENGALAMAN BELAJAR MICROTEACHING TERHADAP KESIAPAN MENGAJAR MAHASISWA PENDIDIKAN AKUNTANSI UNIVERESITAS NEGERI MEDAN Dea Natalia Sembiring; Sondang Aida Silalahi; Weny Nurwendari; Pasca Dwi Putra; Haryani Pratiwi Sitompul
LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/learning.v6i4.15338

Abstract

This study was motivated by the still-low teaching readiness of Accounting Education students at Medan State University, as identified through a pre-survey, particularly in the psychological (36.50%), mental (31.75%), and moral (33.33%) aspects, which prompted the researcher to examine the factors influencing it. This study aims to determine the influence of motivation, teaching methods, and microteaching learning experiences on students’ teaching readiness. The population of this study consists of all Accounting Education students enrolled in the 2022 cohort, totaling 60 students, with the sample selected using total sampling. This study employed a quantitative approach using a Likert-scale questionnaire as the data collection instrument. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software, involving validity and reliability tests as well as hypothesis testing using the bootstrapping procedure. The results indicate that motivation has a positive and significant effect on teaching readiness, with a T-statistic of 2.495 > 1.96 and a p-value of 0.013 < 0.05; teaching methods have a positive and significant effect with a T-statistic of 3.369 > 1.96 and a p-value of 0.001 < 0.05; and microteaching experience has a positive and significant effect with a T-statistic of 5.969 > 1.96 and a p-value of 0.000 < 0.05. Collectively, these three variables account for 68.1% of the variance in teaching readiness. The conclusion of this study is that motivation, teaching methods, and microteaching learning experiences have a positive effect on teaching readiness, with microteaching learning experiences being the most dominant variable. This study recommends strengthening the implementation of microteaching, applying innovative teaching methods, and increasing student motivation to produce competent and teaching-ready prospective teachers. ABSTRAK Penelitian ini dilatarbelakangi oleh masih rendahnya kesiapan mengajar mahasiswa Pendidikan Akuntansi Universitas Negeri Medan yang teridentifikasi melalui pra-survei, terutama pada aspek psikis (36,50%), mental (31,75%), dan moral (33,33%), sehingga mendorong peneliti untuk mengkaji faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, metode pembelajaran, dan pengalaman belajar microteaching terhadap kesiapan mengajar mahasiswa. Populasi dalam penelitian ini adalah seluruh mahasiswa Pendidikan Akuntansi stambuk 2022 yang berjumlah 60 mahasiswa, dengan sampel diambil menggunakan teknik total sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen pengumpulan data berupa angket skala Likert, dan analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4 melalui tahapan uji validitas, reliabilitas, dan pengujian hipotesis menggunakan prosedur bootstrapping. Hasil penelitian menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kesiapan mengajar dengan nilai T-statistics 2,495 > 1,96 dan p-values 0,013 < 0,05; metode pembelajaran berpengaruh positif dan signifikan dengan T-statistics 3,369 > 1,96 dan p-values 0,001 < 0,05; dan pengalaman belajar microteaching berpengaruh positif dan signifikan dengan T-statistics 5,969 > 1,96 dan p-values 0,000 < 0,05. Secara simultan, ketiga variabel tersebut memberikan kontribusi sebesar 68,1% terhadap kesiapan mengajar dengan nilai R-square 0,681, sedangkan sisanya 31,9% dipengaruhi oleh variabel lain di luar model penelitian. Simpulan penelitian ini adalah motivasi, metode pembelajaran, dan pengalaman belajar microteaching berpengaruh positif terhadap kesiapan mengajar, dengan pengalaman belajar microteaching sebagai variabel yang paling dominan. Penelitian ini merekomendasikan penguatan pelaksanaan microteaching, penerapan metode pembelajaran inovatif, dan peningkatan motivasi mahasiswa untuk menghasilkan calon guru yang kompeten dan siap mengajar.    
Co-Authors Adek Cerah Kurnia Azis Aisyah Amini Siregar Aldiman Pasaribu Andri Zainal Ardila, Syifa Milliana Bayu Maulana Budiarta, Kustoro Charles Fransiscus Ambarita Choms Gary Ganda Tua Sibarani Choms Gary Ganda Tua Sibarani Clara Roose Situmeang Damanik, Melba Dea Natalia Sembiring DEDE RUSLAN Dede Ruslan Duma, Yesika Egidius Egia Aginta Ginting Eko Wahyu Nugrahadi Elma Julia Rani Manullang Elysa, Nuri Zannah Endang Pratiwi Eva Lovita Pricilia Aritonang Evi Fany Batuara Fadillah Janadiyah Fannya Regina Putri Farza, T. Citra Nisa Farza, Tengku Citra Nisa Fenny Afrida Fenny Afrida Fransiari, Muhammad Edwin Halim Simatupang Harahap, Khairunisa Harahap, Khairunnisa Haryadi Haryadi Haryani Pratiwi Sitompul Haryani Pratiwi Sitompul Hendra Saputra Hendra Saputra Hidir Efendi Indra Maipita Ivo Selvia Agusti Ivo Selvia Agusti Ivo Selvia Agusti Ivo Selvia Agusti Jufri Darma Khafi Puddin Khairunnisa Harahap Khairunnisa Harahap La Ane La Hanu Linsa Febby Br Barus Lisyanto . Loviana Uli Manurung Maria Finsensia Sihaloho Martha Rotua Purba Maulana, Bagoes Muhammad Faisal Khadavi Muhammad Nasir Muhammad Nasir Mustaqim Mustaqim, Mustaqim Nadia Maulida Nadya Rahmadhani Nia Syahfitri Noni Rozaini Nurhayani, Ulfa PUTRI WULANDARI Rahmah, Seline Suci Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Rini Herliani Rini Natalina Sitanggang Ritonga, Aslam Naufal Arrahman Roy Prayuda, Muhammad Roza Thohiri Roza Thohiri Roza Thohiri Samuel Karip Tambunan Selamat Riadi Sondang Aida Silalahi Sondang Aida Silalahi Sriwedari, Tuti Sriwedari, Tuti Suci Frisnoiry Suharianto , Joko Tengku Citra Nisa Farza Thohiri, Roza Tri Immanuel Sitinjak Tuti Sriwedari Ulfa Nurhayani Ulfa Nurhayani Wasis Wuyung Wisnu Brata Weny Nurwendari Yerisma Welly Yolanda Sihaloho Yuliana Dewi Siregar