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All Journal KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat International Journal of Community Service Learning Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social and Management Studies (IJOSMAS) Education Journal of Indonesia (EJI) Proceeding International Seminar of Islamic Studies Indonesian Journal Education
Ijah Mulyani Sihotang
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI)

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Analisis Penerapan Sistem Informasi Akuntansi Pada PTPN III Kebun Sei Silau Kabupaten Asahan. Ijah Mulyani Sihotang; Lestari Lestari
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v1i1.2031

Abstract

            Sistem informasi memegang peranan penting dalam menghasilkan informasi secara cepat, efektif, dan efisien. Salah satu bentuk informasi yang penting tersebut adalah Sistem Iinformasi Akuntansi. Permasalahan utama dalam artikel ini bagaimana penerapan Sistem Informasi Akuntansi atas siklus pendapatan yang ada di PTPN III Kebun Sei Silau. Untuk memperoleh bahan-bahan dan data sehubungan dengan penelitian skripsi ini, peneliti melakukan penelitian dengan menggunakan metode analisa deskriptif, dengan menggunakan teknik wawancara dengan bagian keuangan dan akuntansi. Kesimpulan penelitian adalah bahwa penerapan sistem informasi akuntansi atas siklus pendapatan pada PTPN III Kebun Sei Silau sudah sesuai dengan teori hanya saja masih perlu penyempurnaan pada prosedur–prosedur yang dijalankan.
PENGGUNAAN MODUL SEBAGAI BAHAN AJAR DALAM UPAYA MENINGKATKAN HASIL BELAJAR AKUNTANSI Ijah Mulyani Sihotang; Cahaya Cahaya
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v5i1.10309

Abstract

Penelitian ini bertujuan untuk mendeskripsikan tentang  bagaimana penggunaan Modul sebagai bahan ajar dalam meningkatkan hasil belajar pada materi Ayat Jurnal Penyesuaian. Penelitian ini dilatar belakangi oleh rendahnya kemampuan siswa dalam membuat jurnal penyesuaian. Subjek penelitian ini adalah siswa SMK yang berjumlah 37 siswa. Sedangkan yang menjadi objek dalam penelitian ini adalah Modul sebagai bahan ajar  dalam upaya meningkatkan hasil belajar akuntansi pada materi Ayat Jurnal Penyesuaian. Instrument penelitian yang digunakan adalah test dan lembar Observasi. Penelitian ini adalah penelitian tindakan kelas yang dilaksanakan melalui dua siklus. Teknik analisis menggunakan teknik analisis deskriptif. Hasil penelitian diperoleh pada tes awal diperoleh hanya 12 orang siswa (32%) dari 37 siswa yang mencapai nilai tuntas.   Hasil belajar test siswa pada siklus I diperoleh sebanyak 20 orang siswa (54,0%) yang mencapai ketuntasan, sementara yang belum tuntas sebanyak 17 orang siswa (46%) dan terjadi peningkatan sebanyak 18%.  Hasil belajar pada siklus II sebanyak 32 orang siswa (86,49%) yang mencapai ketuntasan, sementara yang belum tuntas sebanyak 5 orang siswa (13,51%). Peningkatan hasil belajar ini diperoleh setelah diberi tindakan dengan penggunaan modul sebagai bahan ajar dalam pembelajaran jurnal penyesuaian. Dari tahapan siklus yang dilakukan maka disimpulkan bahwa ada peningkatan hasil belajar siswa dengan menggunakan modul sebagai bahan ajar. Abstract This study aims to describe how the use of the module as a teaching material in improving learning outcomes in the material of adjusting journal entries. This research is motivated by the low ability of students in making adjusting journals. The subjects of this study were SMK students, totaling 37 students. Meanwhile, the object of this research is the module as a teaching material in an effort to improve accounting learning outcomes in the material of adjusting journal entries. The research instrument used was a test and observation sheet. This research is classroom action research which is carried out through two cycles. The analysis technique uses descriptive analysis techniques. The results obtained in the initial test obtained only 12 students (32%) of 37 students who achieved a complete score. The results of student test learning in the first cycle obtained as many as 20 students (54.0%) who achieved completeness, while those who had not completed as many as 17 students (46%) and an increase of 18%. The learning outcomes in the second cycle were 32 students (86.49%) who achieved completeness, while those who had not completed were 5 students (13.51%). This increase in learning outcomes was obtained after being given action by using modules as teaching materials in adjusting journal learning. From the cycle stages carried out, it was concluded that there was an increase in student learning outcomes by using modules as teaching materials. 
Pengaruh Pemanfaatan E-Learning Quipper School Terhadap Hasil Belajar Akuntansi Yang Dimoderasi Oleh Kemandirian Belajar Siswa Ijah Mulyani Sihotang; Lenni Apriani Hasibuan
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i2.7861

Abstract

This study aims to determine how the effect of the use of Quipper School e-learning on accounting learning outcomes which are moderated by student learning independence. This research is motivated by low independence and student learning outcomes. This research is a quantitative descriptive research. The research sample was 33 students consisting of two classes at the YPK Medan Vocational School. The data collection techniques used in this study were using tests and questionnaires (questionnaires). The analysis technique uses multiple regression. The results of this study based on multiple regression analysis are (1) There is an effect of the use of Quipper School E-learning on student learning outcomes. (2) There is an effect of learning independence on student learning outcomes and (3) There is an influence of quipper school on student learning outcomes which is moderated by student learning independence
Analisis Model Pembelajaran Kooperatif Tipe STAD Dengan Media Pembelajaran Ular Tangga Terhadap Minat Belajar Pipit Putri Hariani MD; Agus Wiranda; Ijah Mulyani Sihotang
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i1.7496

Abstract

The purpose of this study was to analyze the effect of snake and ladder learning media using the STAD type cooperative learning model in increasing interest in learning. This study uses primary data sources in the form of reference studies that are used as the main source of research references, the primary sources used are journals related to the research title, namely the Snakes and Ladders learning media journal model using the STAD Type Cooperative Learning Model in increasing interest in learning and other related references. Based on the results of the study that the author conducted on 10 previous research journals, it was found that the use of the snake and ladder educational game tool through the STAD type learning model can make students more active so as to increase interest and learning achievement. The conclusion from the research is that the activeness of students during learning shows a very active category. Of the 10 research journals studied that student learning outcomes were significantly different between before and before treatment. Based on the results of the validity of data from several previous studies regarding the use of snakes and ladders media through the STAD type learning model can increase student interest and learning outcomes by 90%.
Co-Authors Agus Wiranda Cahaya Cahaya Dhany Efita Sari Fatmahwati, Seli Fatmawarni Fatmawarni Fatmawarni, Fatmawarni Imran, Muhammad Ali Lenni Apriani Hasibuan Lestari Lestari Muhammad Fahmi Johan Syah Pipit Putri Hariani MD Suranto Syamsuyurnita Syamsuyurnita Tasyah Ramadani