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KEYAKINAN-KEYAKINAN UTAMA MAHASISWA MEMILIH MATA KULIAH KONSENTRASI AKUNTANSI SYARIAH: STUDI ELISITASI BERDASARKAN THEORY OF PLANNED BEHAVIOUR Darmawan, Yanto
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Akuntansi Krida Wacana

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According to Theory of Planned Behaviour (TPB), intention is a result of attitudes toward behavior, subjective norms, and perceived behavioral control. TPB assumes that these components are determined by salient beliefs for each component. However, the determination of salient beliefs using elicitation studies received less attention from researchers. This study elicit students’ salient beliefs in relation to choose sharia accounting courses. 15 students who have attended sharia accounting courses completed questionnaires with eight open-ended questions eliciting beliefs concerning choose sharia accounting. The results of this study indicate that the most frequently mentioned salient beliefs related to behavioral beliefs are job opportunities, knowing Islamic law in accounting, teaching and learning atmosphere, the existence of practicum and sharia banking. Meanwhile, those related to normative beliefs are parents, family, friends, lecturers and those associated with control believe are computer applications, reference books, lecture materials, lecturer performance outside the classroom. The result of this elicitation study could be used to construct a full TPB questionnaire to investigate students’ intention to choose the course of sharia acounting.Keywords: elicitation study, sharia accounting, Theory of Planned Behaviour, TPB questionnaire

PENGARUH ELEMEN KONTEKSTUAL TERHADAP INTENSI BERWIRAUSAHA MAHASISWA DIPLOMA III AKUNTANSI Yanto Darmawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to investigate factors that influence entrepreneurial intention of student of Diploma III in accounting. The model which is analyzed include contextual factors (instrumen readiness, academic support and structural support). Data was obtained through questionnaires from 261 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the entrepreneurial intentions of students of Diploma III in accounting is influenced by instrumen readiness, and structural support. Keywords: entrepreneurial intention, subjective norm, contextual factors, partial least square

PENGUJIAN TERHADAP NIAT MAHASISWA DIPLOMA III AKUNTANSI MENGIKUTI PELATIHAN BREVET PAJAK Yanto Darmawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research aims to investigate what factors that influence the intention of student of Diploma III in accounting to joining tax certification program. This research uses three constructs of the Theory of Planned Behavior namely the Attitudes Toward Behavior, the Subjective Norms and the Perceived Behavioral Control as a theoretical framework. Data was obtained through direct questionaires from 204 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0 software. The results of this research indicate that three constructs of TPB have significant influence on the student’s intention to joining tax certification program.

KEYAKINAN-KEYAKINAN UTAMA MAHASISWA MEMILIH MATA KULIAH KONSENTRASI AKUNTANSI SYARIAH: STUDI ELISITASI BERDASARKAN THEORY OF PLANNED BEHAVIOUR Yanto Darmawan
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

According to Theory of Planned Behaviour (TPB), intention is a result of attitudes toward behavior, subjective norms, and perceived behavioral control. TPB assumes that these components are determined by salient beliefs for each component. However, the determination of salient beliefs using elicitation studies received less attention from researchers. This study elicit students’ salient beliefs in relation to choose sharia accounting courses. 15 students who have attended sharia accounting courses completed questionnaires with eight open-ended questions eliciting beliefs concerning choose sharia accounting. The results of this study indicate that the most frequently mentioned salient beliefs related to behavioral beliefs are job opportunities, knowing Islamic law in accounting, teaching and learning atmosphere, the existence of practicum and sharia banking. Meanwhile, those related to normative beliefs are parents, family, friends, lecturers and those associated with control believe are computer applications, reference books, lecture materials, lecturer performance outside the classroom. The result of this elicitation study could be used to construct a full TPB questionnaire to investigate students’ intention to choose the course of sharia acounting.Keywords: elicitation study, sharia accounting, Theory of Planned Behaviour, TPB questionnaire

Perbandingan Model Persamaan Akuntansi dalam Menghasilkan Kompetensi Mahasiswa: Penelitian Eksperimen Yanto Darmawan
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013
Publisher : LPPM Universitas Trunojoyo Madura

Based on Scaffolding Theory, accounting equation can be used as an aid for novice learners when studying journalizing transactions (Philip and Heiser, 2011). Accounting text books indicates the accounting equation by a notation Assets = Liabilities + Equity + Revenues - Expenses. But there is also a notation declared in the form of Assets + Expenses = Liabilities+ Equity + Revenues. This study aimed to investigate whether the use of two models accounting equation will make a difference in determining the normal account balances and transactions journalizing skills. To that end, formed two groups given different treatments. Participants are students first semester consisting of 64 students in treatment group A and 58students in the treatment group B. Skills in the determination of the normal account balances and transactions journalizing is measured by the ability of participants completed the 27 multiple choice questions. Statistical testing using the Independent Samples T-Test shows that statistically there is a difference between the two models accounting equation ingenerating skills in determining normal balance and journalizing transaction for transactions that affect only balance sheet accounts. However, there is no difference to the transactions that affect both balance sheet and income statement accounts.

Pengujian Niat Mahasiswa Untuk Mengikuti Ujian Sertifikasi Keahlian Akuntansi Dasar (USKAD) Yanto Darmawan; Rahimah Rahimah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1212

The purpose of this research is analyzing factor that influence the intention of diploma degree student in accounting to take uskad exam. Three construct of theory planned behavior ( attitude toward behaviour, subjective Norm and perceived behavioural controll) were used as basic model for this research. Data were taken by using questioners from 199 student of politeknik YKPN Yogyakarta and then analyzed by structtural quation modeling - partial least square using smart PLS 4.0. The result of the analysis concludes that three construct of theory of planned behavior positively influence the student's invention to take uskad exam.

Analisis Niat Mahasiswa Diploma III Akuntansi Menggunakan Google Classroom Yanto Darmawan; Dwi Haryono Wiratno; Sururi Sururi; Hasan Subagyo
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28671

Google Classroom has become a popular e-learning management system in higher education during the covid-19 pandemic. However, successful implementation of Google Classroom requires acceptance by students. This study aims to explain the factors that influence accounting students’ intention to accept Google Classroom This study uses an Extended the Technology Acceptance Model to assess the acceptance and intention to use Google Classroom. Data was obtained from 326 students of Politeknik YKPN Yogyakarta through online questionnaire using Google Form. The Structural Equation Modelling – Partial Least Square approach is used to assess the measurement model and structural model. This study concludes that 1) perceived ease has no effect on students’ intention to use Google Classroom, 2) perceived of ease Google Classroom has a positive effect on perceived usefulness of Google Classroom, 3) perceived usefulness has a positive effect on students’ intention to use Google Classroom, 4) perceived behavioral control does not affect students’ intentions to use Google Classroom, and 5) subjective norms affect students’ intentions to use Google Classroom.

EFEKTIVITAS GURU TAMU DALAM MENINGKATKAN KOMPETENSI SISWA PADA MATA PELAJARAN AKUNTANSI PEMERINTAH DAERAH Yanto Darmawan; Budhi Purwantoro Jati; Rahimah Rahimah
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/senama.v1i1.378

Penelitian ini bertujuan untuk mengetahui efektivitas pelaksanaan guru tamu di sekolah. Penelitian ini menggunakan desain eksperimen betulan yang pelaksanaannya dilaksanakan bersamaan dengan kegiatan pengabdian masyarakat oleh Politeknik YKPN Yogyakarta. Partisipan penelitian ini adalah siswa SMK Negeri 1 Godean Yogyakarta. Jumlah keseluruhan peserta yang mengikuti kegiatan dengan guru tamu 106 siswa. Namun yang menjadi sampel dalam penelitian ini sebanyak 96 siswa. Data diperoleh dari hasil skor pre tes dan post tes yang dikerjakan kepada seluruh partisipan. Variabel penelitian yang diuji adalah perbedaan hasil skor pre tes dan post tes. Data dianalisis menggunakan Uji Paired Sample T Test. Hasil penelitian menunjukkan bahwa terdapat peningkatan kompetensi antara nilai pre tes dengan nilai post tes. Dengan demikian kehadiran guru tamu mampu meningkatkan efektivitas pemahaman siswa.

Pengaruh Persepsi Kebermanfaatan dan Kemudahan Terhadap Kecemasan Berkomputer Guru SMK Jurusan Akuntansi dalam Mengajar Praktikum Akuntansi Pemerintah Agus Kuntoro; Yanto Darmawan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.54287

This research is important because the acceptance of the Siskeudes V.2 application by teachers will determine the success of teachers in teaching. The purpose of this study was to determine the effect of perceived of ease and perceived usefulness of the village financial system software (Siskeudes V.2) on computer self-efficacy of vocational high school teachers. This research was a quantitative research, data was obtained through questionnaires from vocational high school teachers who taking the course of Siskeudes V.2. Data were analyzed by Partial Least Square (PLS) using Smart PLS 3.0. Results of this study are perceived ease of use and perceived usefulnes affects computer anxiety vocational high school teachers. Most of the 29 respondents stated that the benefits of training using the software needed for training according to the needs and perceptions of usefulness required. The results showed that the value of R2 = 39%, meaning that 39% of the variance of computerized vocational school teachers' computerized anxiety regarding the Siskeudes V.2 application was influenced by the variables perceived usefulness and perceived convenience. The results of testing the hypothesis are supported at alpha 5% with T Statistics values H1=2,1519 and H2=1,7398 which values are already above 1,64 for the one-tailed hypothesis.This research makes a practical contribution to the implementation of training in the use of software applications that the training should aim to create perceptions of ease and perceived usefulness so that it is expected to produce a low impact of computer anxiety.

Signifikansi Persepsi Kemanfaatan dan Norma Subyektif Terhadap Niat Menggunakan Aplikasi Siskeudes Budhi Purwantoro Jati; Yanto Darmawan; Rahmawati Yustrianthe
SUBSTANSI Vol 7 No 1 (2023): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/subs.v7i1.1850

Tujuan penelitian: penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penerimaan para guru Sekolah Menengah Kejuruan jurusan akuntansi terhadap aplikasi Siskeudes sebagai bahan pembelajaran akuntansi desa. Penerimaan para guru diteliti menggunakan Technology Acceptance Model dan Theory of Planned Behaviour. Metode: data berasal dari 45 guru yang telah memperoleh pelatihan mengoperasikan Siskeudes. Data diperoleh melalui jawaban kuisioner kemudian dianalisis menggunakan pendekatan model persamaan struktural. Temuan: hasil penelitian ini memperoleh kesimpulan bahwa persepsi kemanfaatan dan norma subyektif merupakan faktor yang memengaruhi niat para guru untuk menggunakan aplikasi Siskeudes sedangkan variabel lain yaitu persepsi kemudahan tidak berpengaruh. Implikasi praktis: pelatihan-pelatihan penggunaan aplikasi Siskeudes perlu ditingkatkan pelaksanaanya agar para guru memiliki persepsi yang tinggi tentang kemudahan penggunaan Siskeudes.

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