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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan dan Pengajaran Dinamika Pendidikan JABE (Journal of Accounting and Business Education) Economic Education Analysis Journal AKUNTANSI DEWANTARA Pendas : Jurnah Ilmiah Pendidikan Dasar Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Surya Abdimas Atma Jaya Accounting Reseach (AJAR) Madaniya Jurnal Pengabdian Nasional (JPN) Indonesia Business and Accounting Education Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Measurement In Educational Research Journal of International Conference Proceedings JIPkM Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Economic Education
Lyna Latifah
Faculty Of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH SELF REGULATED LEARNING LINGKUNGAN KELUARGA, DAN DISIPLIN BELAJAR TERHADAP HASIL BELAJAR MATA PELAJARAN PENGANTAR AKUNTANSI KELAS X AKUNTANSI SMK PL TARCISIUS SEMARANG TAHUN AJARAN 2014/2015 Permana, Hendra Anto; Latifah, Lyna
Economic Education Analysis Journal Vol 4 No 3 (2015): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Hasil belajar pengantar akuntansi dipengaruhi oleh berbagai faktor baik faktor internal maupun faktor eksternal. Permasalahan yang dikaji dalam penelitian ini adalah pengaruh self regulated learning, lingkungan keluarga, dan disiplin belajar terhadap hasil belajar siswa pada mata pelajaran pengantar akuntansi kelas X Akuntansi SMK PL Tarcisius Semarang secara simultan maupun parsial. Tujuan dalam penelitian ini adalah untuk mendeskripsikan pengaruh self regulated learning, lingkungan keluarga, dan disiplin belajar terhadap hasil belajar siswa pada mata pelajaran pengantar akuntansi kelas X akuntansi SMK PL tarcisius semarang secara simultan maupun parsial. Populasi penelitian ini adalah siswa kelas X Akuntansi SMK PL Tarcisius Semarang sebanyak 148 siswa, dan sampel sebanyak 108 siswa yang dilihat dari rumus Slovin dan  teknik pengambilan sampel dengan proportional random sampling. Variabel dalam penelitian ini meliputi variabel terikat yaitu hasil belajar pengantar akuntansi (Y), variabel bebas yaitu lingkungan sekolah (X1), lingkungan keluarga (X2) dan disipin belajar (X3). Pengumpulan data dengan metode dokumentasi dan angket. Pengolahan data dengan analisis deskriptif dan analisis statistik inferensial. Secara simultan ada pengaruh positif dan signifikan self regulated learning, lingkungan keluarga, dan disiplin belajar terhadap hasil belajar siswa pada mata pelajaran pengantar akuntansi. Secara partial ada pengaruh positif dan signifikan self regulated learning terhadap hasil belajar pengantar akuntansi, ada pengaruh positif dan signifikan lingkungan keluarga terhadap hasil belajar pengantar akuntansi, ada pengaruh positif dan signifikan disiplin belajar terhadap hasil belajar pengantar akuntansi. Introduction of learning outcomes accounting is influenced by various factors both internal factors and external factors. Issues examined in this study was the influence of self-regulated learning, family environment, and the discipline of learning to the student learning outcomes in subjects introductory accounting class X SMK Accounting PL Tarcisius Semarang simultaneously or partially. The aim in this study was to describe the influence of self-regulated learning, family environment, and the discipline of learning to the learning outcomes of students in introductory accounting courses accounting class X SMK PL Tarcisius semarang simultaneously or partially. The population was class X SMK PL Tarcisius Semarang Accounting 148 students, and a sample of 108 students were seen from the formula Slovin and sampling techniques with proportional random sampling. The variables in this study include the dependent variable is the result of learning introductory accounting (Y), the independent variables are the school environment (X1), family environment (X2) and disipin learning (X3). Data collection methods and questionnaire documentation. Processing the data with descriptive analysis and inferential statistical analysis. Simultaneously there is a positive and significant effect of self-regulated learning, family environment, and the discipline of learning to the learning outcomes of students in introductory accounting subjects. No partial positive and significant influence self-regulated learning on learning outcomes of introductory accounting, there is a positive and significant influence of family environment on learning outcomes introductory accounting, there is a positive and significant impact on learning outcomes of learning discipline introductory accounting.
PENGARUH MOTIVASI, PRESTASI BELAJAR, STATUS SOSIAL EKONOMI ORANG TUA DAN LINGKUNGAN TEMAN SEBAYA TERHADAP MINAT MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI PADA SISWA KELAS XII KOMPETENSI KEAHLIAN AKUNTANSI DI SMK NEGERI SE-KOTA SEMARANG TAHUN AJARAN 2014/ Kharisma, Nabila; Latifah, Lyna
Economic Education Analysis Journal Vol 4 No 3 (2015): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh positif motivasi, prestasi belajar, status sosial ekonomi dan lingkungan teman sebaya terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII kompetensi keahlian akuntansi di SMK Negeri se-Kota Semarang baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah seluruh siswa kelas XII Kompetensi Keahlian Akuntansi di SMK Negeri se-Kota Semarang tahun ajaran 2014/2015 yang berjumlah 213 siswa. Metode pengambilan sampel menggunakan teknik proportional random sampling dengan jumlah responden sebanyak 135 siswa. Metode pengumpulan data menggunakan angket dan dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif dan pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh motivasi, prestasi belajar, status sosial ekonomi orang tua, dan lingkungan teman sebaya secara simultan berpengaruh sebesar 71,5% terhadap minat melanjutkan pendidikan ke perguruan tinggi. Sedangkan motivasi berpengaruh sebesar 17,47% terhadap minat melanjutkan pendidikan ke perguruan tinggi secara parsial, prestasi belajar berpengaruh sebesar 23,91% terhadap minat melanjutkan pendidikan ke perguruan tinggi secara parsial , status sosial ekonomi orang tua berpengaruh sebesar 16,81% terhadap minat melanjutkan pendidikan ke perguruan tinggi secara parsial, dan lingkungan teman sebaya berpengaruh sebesar 10,50% terhadap minat melanjutkan pendidikan ke perguruan tinggi secara parsial.This research aims to determine the level of positive influence between motivation, academic achievement, socio economic status of parents and peers environment on interest in continuing education to the collage of 12th Accounting Program Students at State Vocational High School of Semarang City in 2014/2015. Populations in this research is students at State Vocational High School of Semarang city specially 12th accounting program students that amounts 213 students. The technique of sampling is proportional random sampling technique, which has total 135 students. Method of collecting data uses questionnaire and documentation. While the method of analyzing data is descriptive analysis and hyphotesis testing using multiple linier regression analysis. The result of the research show motivation, learning achievement, social and economic status of parents, and peers environment simultaneously has 71,5% affect the interest to continuing education to the collage. Motivation has 17,47% affect the interest to continuing education to the collage partially, academic achievement has 23.91% affect the interest to continuing education to the collage partially, social and economic status of parents has 16,81% affect the interest to continuing education to the collage partially and peers environment has 10.50% affect the interest to continuing education to the collage partially. 
EFEKTIVITAS METODE PROBLEM POSING BERBANTUAN MEDIA PREZI UNTUK MENINGKATKAN HASIL BELAJAR SISWA MATERI JURNAL PENYESUAIAN Dewi, Kharisma Puspita; Latifah, Lyna
Economic Education Analysis Journal Vol 5 No 1 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Tujuan penelitian ini yaitu untuk mengetahui apakah metode problem posing berbantuan media prezi dapat meningkatkan hasil belajar dan lebih efektif dibandingkan metode ceramah pada materi jurnal penyesuaian. Penelitian ini menggunakan metode quasi experiment dengan pola nonequivalent control group design. Populasi dalam penelitian ini adalah seluruh siswa kelas XI IPS di SMA N 1 Padamara Kabupaten Purbalingga tahun pelajaran 2014/2015. Sampel penelitian dipilih secara cluster random sampling yang kemudian diperoleh kelas XI IPS 3 sebagai kelas eksperimen dan XI IPS 4 sebagai kelas kontrol. Metode pengumpulan data yaitu dokumentasi, tes, observasi. Pengujian H1 yaitu menggunakan uji paired sample t-test dan H2 menggunakan uji independent sample t-test. Hasil uji  menunjukkan adanya peningkatan hasil belajar setelah adanya perlakuan. Kemudian dari hasil uji  menunjukkan bahwa metode problem posing berbantuan media prezi lebih efektif dibandingkan metode ceramah. Oleh karena itu, guru disarankan unuk menggunakan  metode problem posing berbantuan media prezi pada materi jurnal penyesuaian atau pada materi lain. Pihak sekolah juga disarankan untuk mengadakan pelatihan bagi guru mengenai penggunaan media prezi..The purposes of this study were to find out whether implementing problem posing method by using prezi media could improve learning achievement and to find out whether implementing problem posing method by using prezi media was more effective than by using lecture method in adjusting journal subject. This study conducted a quasi-experimental design  (nonequivalent control group design). The population of the study was all students of XI IPS in SMA N 1 Padamara, the regency of Purbalingga, in the academic year of 2014/2015. The sample of this study was selected by using cluster random sampling. Students of class XI IPS 3 were chosen as the experimental group and students of class XI IPS 4 were chosen as the control group. The methods of collecting data were taking documentation, conducting tests, and doing an observation. H1 test was proved by applying paired sample t-test calculation and H2 test was proved by applying independent sample t-test calculation. The result of H1 was accepted. It indicated that there was improvement of learning achievement after the students got treatment. From the independent sample t-test, H2 was accepted. It showed that teaching adjusting journal subject by implementing problem posing method by using prezi media was more effective than by implementing lecture method. Therefore, the writer suggests that teachers should apply problem posing method by using prezi media for teaching adjusting journal subject or other subjects. The writer also suggest that school should do training for the teachers about the use of prezi media.
PENGARUH KETERAMPILAN MENGAJAR GURU DAN KESIAPAN BELAJAR TERHADAP HASIL BELAJAR EKONOMI MELALUI MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING SISWA KELAS XI IS SMA NEGERI 14 SEMARANG Sefani, Sefani; Latifah, Lyna
Economic Education Analysis Journal Vol 6 No 1 (2017): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Penelitian ini bertujuan untuk mengetahui pengaruh keterampilan mengajar guru dan kesiapan belajar siswa terhadap hasil belajar mata pelajaran ekonomi melalui motivasi belajar sebagai variabel intervening pada siswa kelas XI IS SMA Negeri 14 Semarang tahun ajaran 2015/2016. Populasi dalam penelitian ini adalah seluruh siswa kelas XI IS di SMA Negeri 14 Semarang tahun pelajaran 2015/2016 sebesar 144 siswa. Anggota sampel adalah 106 siswa dihitung dengan menggunakan rumus Slovin. Teknik pengambilan sampel yang digunakan adalah proportionate random sampling. Penelitian ini menggunakan metode dokumentasi dan kuesioner untuk mengumpulkan data. Metode analisis data dilakukan dengan analisis statistik deskriptif, analisis konfirmatori, dan analisis Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa ada pengaruh secara langsung keterampilan mengajar guru sebesar 19,4%, kesiapan belajar sebesar 28,1%, motivasi belajar sebesar 38,7% terhadap hasil belajar. Ada pengaruh secara langsung keterampilan mengajar guru sebesar 23,6%, kesiapan belajar sebesar 59,9% terhadap motivasi belajar. Ada pengaruh keterampilan mengajar guru terhadap hasil belajar melalui motivasi belajar sebesar 28,5%. Ada pengaruh kesiapan belajar terhadap hasil belajar melalui motivasi belajar sebesar 51,3%. Kesimpulan dari penelitian ini bahwa keterampilan mengajar guru dan kesiapan belajar siswa berpengaruh secara langsung dan tidak langsung terhadap hasil belajar melalui motivasi belajar. The aim of this study is to determine The Influence of Teacher’s Teaching Skill and Student’s Learning Readiness Towards Economic Learning Outcomes Through Learning Motivation as an Intervening Variable of Social Sciences Students XIth Grade at State Senior High School 14 Semarang in Academic Year 2015/2016. The population in this research are all social sciences students XIth grade at state senior high school 14 Semarang in academic year 2015/2016, 144 students. The samples are 106 students were taken by using Slovin. Technical sampling that used is proportionate random sampling. This research use questionaire and documentation method to collect the data. Data analysis methods are descriptive statistic, confirmatory analysis, and structural equation modeling (SEM). The results showed that direct influence of teacher’s teaching skill was 19,4%, learning readiness was 21,8%, learning motivation was 38,7% toward learning outcomes. Direct influence of teacher’s teaching skill was 23,6%, learning readiness was 59,9% toward learning motivation. Indirect influence of teacher’s teaching skill toward learning outcomes through learning motivation was 28,5%. Indirect influence of learning readiness toward learning outcomes through learning motivation was 51,3%. Conclusions from this research, there are an effect of teacher’s teaching skill and student’s learning readiness directly and indirectly towards learning outcomes through learning motivation.
PENGARUH MINAT BACA, SUMBER BELAJAR DAN LINGKUNGAN TEMAN SEBAYA TERHADAP PRESTASI BELAJAR EKONOMI Parmadani, Triyara Selvi; Latifah, Lyna
Economic Education Analysis Journal Vol 5 No 2 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Prestasi belajar dipengaruhi oleh faktor intern dan ekstern. Hasil observasi awal pada siswa kelas X SMA Negeri 2 Kendal Tahun Ajaran 2014/2015 menunjukkan bahwa sebagian besar siswa memperoleh prestasi belajar yang rendah. Sebanyak 145 atau 64,1% dari 226 siswa memperoleh hasil nilai dibawah KKM. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh minat baca, sumber belajar dan lingkungan teman sebaya terhadap prestasi belajar ekonomi siswa kelas X SMA Negeri 2 Kendal Tahun Ajaran 2014/2015 baik secara simultan maupun parsial. Populasi penelitian ini adalah siswa kelas X SMA Negeri 2 Kendal yang berjumlah 226 dan Sampel sebesar 144 siswa. Metode pengumpulan data menggunakan angket dan dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif dan statistik inferensial. Hasil penelitian menunjukkan besarnya pengaruh secara simultan minat baca, sumber belajar dan lingkungan teman sebaya terhadap prestasi belajar sebesar 43,5%. Secara parsial menunjukkan ada pengaruh minat baca terhadap prestasi belajar sebesar 12,11%, ada pengaruh sumber belajar terhadap prestasi belajar sebesar 4,7% dan ada pengaruh lingkungan teman sebaya terhadap prestasi belajar sebesar 5,7%. Learning Achievements is influenced by the internal and external factors. Preliminary observations on the students of class X SMA Negeri 2 Kendal academic year 2014/2015 shows that most students receive low of learning that achievement. As many as 145 or 64,1% of the 226 students obtain grades below the KKM. The purpose of this research is to find out whether there is influence of interest, read the source of learning and peer environment against economic learning achievement of students of class X SMA Negeri 2 Kendal academic year 2014/2015, either simultaneously or partial. The population in this study of the entire grade of X SMA Negeri 2 Kendal which amounted to 226 and a sample of 144 students. Methods of data collection using questionnaires and documentation. While the method of data analysis uses descriptive and inferential statistical analysis. The results showed the magnitude of the influence of simultaneously reading interest, the source of learning and peer environment towards learning achievements of 43,5%. Partially indicate the influence of the interest of learning achievements against read 12,11%, there is the influence of learning achievement against learning resources of 4,7% and there is an environmental influence peers against the achievements of the study amounted to 5,7%.
ANALISIS PENERIMAAN PENGGUNAAN OTOMASI PERPUSTAKAAN UNNES BERDASARKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Anzaeni, Mia Winda; Latifah, Lyna
Economic Education Analysis Journal Vol 6 No 2 (2017): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Otomasi Perpustakaan merupakan sistem informasi perpustakaan berbasis web di Universitas Negeri Semarang. Penelitian ini bertujuan untuk mengetahui pengaruh dan menganalisis faktor-faktor yang mempengaruhi penerimaan penggunaan Otomasi Perpustakaan. Pendekatan yang digunakan adalah Technology Acceotance Model (TAM). Populasi dalam penelitian ini adalah mahasiswa pendidikan akuntansi di Universitas Negeri Semarang. Jumlah sampel sebanyak 127 responden. Teknik pengambilan sampel menggunakan non probablity sampling dengan sampling kuota. Metode pengumpulan data menggunakan kuesiioner. Data dianalisis menggunakan teknik path analysis. Hasil penelitian menunjukkan bahwa ada pengaruh positif dan signifikan manfaat (PU) terhadap penerimaan (ACC) sebesar 24,5%, kemudahan (PEOU) terhadap ACC sebesar 24,8%, ATU terhadap ACC sebesar 40,7%, PU terhadap ATU sebesar 25,1%, PEOU terhadap ATU sebesar 24,5%, PU melalui ATU terhadap ACC sebesar 10,2% dan PEOU melalui ATU terhadap ACC sebesar 10%. Berdasarkan penelitian, dapat disimpulkan bahwa terdapat pengaruh perceived usefulness dan perceived ease of use terhadap acceptance baik secara langsung maupun tidak langsung dan pengarung langsung attitude terhadap acceptance. Disarankan kepada pengelola website Otomasi Perpustakaan agar dapat meningkatkan fungsi dari web sehingga pengguna dapat merasakan manfaat dan kemudahan web. Disarankan juga kepada peneliti selanjutnya untuk meneliti dengan objek yang berbeda, serta menambahkan variabel eksternal yang sesuai dengan penelitiannya. Library Automation is a web-based library information systems at the State University of Semarang. This study aims to determine the effect and analyze the factors that affect the acceptance of the use of Library Automation. The population in this research were students of accounting education at State University of Semarang. The total sample of 127 respondents. The sampling technique used is non-probability sampling with quota sampling. Methods of data collection using the questionnaire. Data analyzed using path analysis. The result of this research showed that there was a positive and significant impact of usefulness (PU) on the acceptance (ACC) by 24.5%. Ease of use (PEOU) to the ACC by 24.8%. Attitude (ATU) to the ACC by 40.7%. PU to the ATU by 25.1%, PEOU to the ATU by 24.5%, PU through the ATU to the ACC by 10.2% and PEOU trough the ATU to the ACC by 10%. Based on the result, it can be concluded that there are significant effect of perceived usefulness and perceived ease of use of the acceptance, either directly or indirectly. Suggested to the manager of the website of Library Automation in order to improve the functionally of the web so that users can experience the benefits and convenience of the web. It is also suggested to the researchers further examined with different objects, as well as add a additional variables corresponding to research.
PENGARUH PERSONAL ATTRIBUTES, ADVERSITY QUOTIENT DENGAN MEDIASI SELF EFFICACY TERHADAP MINAT BERWIRAUSAHA Astri, Wiwin; Latifah, Lyna
Economic Education Analysis Journal Vol 6 No 3 (2017): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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This study aimed to figure out the influence of personal attributes (personality). Adversity quotient and self efficacy towards the students’ entrepreneurial interest of economics faculty of semarang state university. This study was undertaken on 277 students of economics faculty of semarang state university as the samples using propotional random sampling. In addition, the data collection technique used was a questionnaire, then the data were analyzed by path analysis. The results of the study showed that there were 21.7% of the effectof personality towards the entrepreneurial interest, 18% of the effect of adversity quotient toward the student’s entrepreneurial interest, 57% of the effect of self efficacy towards the student’s entrepreneurial interest, 49% of the effect of personality towards the self efficacy, 20.2% of the effect of adversity quotient towards the self efficacy, 27.9% of the effect of personality through self efficacy towards the students’ entrepreneurial interest, and 11.5% of the effect of the effect of adversity quotient through the self efficacy towards the entrepreneurial interest.It can be concluded that there are significant effects of personal attributes (personality) and adversity quotient towards the entrepreneurial interest either directly or indirectly. The researcher suggests that the university students should improve their entrepreneurial spirit by attending training and seminar about entrepreneurship, and the next researcher to examine different objects as well as adding an external variable in accordance with the research.
ANALISIS PERHITUNGAN BIAYA SATUAN PENDIDIKAN MENGGUNAKAN METODE ACTIVITY BASED COSTING Hastaningtyas, Intan Tri; Latifah, Lyna
Economic Education Analysis Journal Vol 7 No 2 (2018): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Tujuan Penelitian ini adalah untuk mengetahui besarnya biaya satuan pendidikan setiap peserta didk per program keahlian di SMK YPPM Boja tahun ajaran 2017/2018 dengan menggunakan metode Activity Based Costing. Penelitian ini merupakan penelitian deskriptif. Subjek penelitian ini adalah kepala sekolah,wakil kepala sekolah, kepala bagian tata usaha, bendahara sekolah SMK YPPM Boja tahun ajaran 2017/2018. Metode pengumpulan data dilakukan dengan menggunakan dokumentasi. Data yang diperoleh dianalisis dengan menggunakan metode perhitungan Activity Based Costing. Hasil penelitian menunjukkan biaya satuan pendidikan setiap peserta didik pada tahun ajaran 2017/2018 (1) Program Keahlian Akuntansi adalah Rp4.143.000,58 per tahun atau Rp345.250,05 per bulan; (2) Program Keahlian Administrasi Perkantoran adalah Rp3.804.514,41 per tahun atau Rp317.042,87 per bulan; (3) Program Keahlian Busana Butik adalah Rp3.701.565,09 per tahun atau Rp308.463,76 per bulan; (4) Program Keahlian Rekayasa Perangkat Lunak adalah Rp5.577.389,01 per tahun atau Rp 464.782,42 per bulan. Saran yang diberikan dalam penelitian ini kepada pihak SMK YPPM Boja. Sekolah dapat mempertimbangkan penggunaan metode Activity Based Costing dalam perhitungan biaya satuan pendidikan sebagai pedoman penyusunan Anggaran Pendapatan dan Belanja Sekolah (APBS) maupun digunakan sebagai evaluasi, sehingga sekolah dapat mengalokasikan dana dengan tepat. The purpose of this study is to determine the amount of education unit cost per learner per skill program at SMK YPPM Boja academic year 2017/2018 using Activity Based Costing method. This research is a descriptive research. The subjects of this research are headmaster, deputy headmaster, head of administration section, treasurer of vactional high school YPPM Boja school. The object of this study is the cost of education unit in each skill program at vactional high school YPPM Boja academic yaer 2017/2018. Methods of data collection is done by using documentation. The data obtained were analyzed using Activity Based Costing method. The result show the education unit cost of each learner in the academic year 2017/2018 (1) Accounting Expertise Program is Rp4.143.000,53 per year or Rp345.250,05 per month; (2) Office Adminitration Expertise Program is Rp3.804.514,41 per year or Rp317.042,87 per month; (3) The Program of Boutique Clothing Expertise is Rp3.701.565,09 per year or Rp308.463,76 per month; (4) Software Engineering Expertise Program is Rp5.577.389,01 per year or Rp464.782,42 per month. Suggestion given in this research to the vocational high school YPPM Boja. School may consider the use of Activity Based Costing method in the calculation of Unit Cost of Education as a guideline for the preparation of school revenue and expenditure budget or used an evaluation, so that school can allocate funds appropriately.
The Recent Research Development on Micro Small and Medium Enterprises in Indonesia Latifah, Lyna; Setiawan, Doddy; Aryani, Y. Anni
Dinamika Pendidikan Vol 14, No 1 (2019): June 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i1.14287

Abstract

The purpose of this study is to describe the reseach development on Micro Small and Medium Enterprises (MSMEs) in Indonesia. It analyzes the articles which published in accredited national journals from 2009-2017. The samples of this research are 96 articles from 27 journals. The result of the study shows that researches on MSMEs from 2013 to 2017 have increased. The journal which actively publishes the MSMEs articles is Jurnal Aplikasi Manajemen which published 20 articles (20%). The most frequently topics discussed on MSMEs in the last decade are on strategy of MSMEs for 28 articles (29%). Furthermore; 77 articles (80%) used the quantitative method and only 25 articles (26%) were successfully cited by other articles. Recomendation for future reseach to explore taxation research with experimental methods.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN, PENGETAHUAN KORUPSI, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SEMARANG Ristra Putri Ariesta; Lyna Latifah
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.112 KB) | DOI: 10.26460/ad.v1i2.1608

Abstract

Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes. The purpose of this research was to find out whether or not there is the influence of the tax payers consciousness, the tax penalties, the modern Tax Administration System, the knowledge of corruption and the tax amnesty toward the taxpayer compliance in KPP PratamaCandisari, Semarang.The population in this research totalled 67.453 taxpayers. The technique of sampling done by the method of convenience sampling with 120 sample taxpayers. The method to collecting the data used questionnaire. The data were analyzed using descriptive statistics and regression analysis.used descriptive and multiple regression analysis. The result of this research showed that there is a significant influence of the taxpayer consciousness toward the taxpayer compliance 9.36%, tax penalties toward the taxpayer compliance 6.05%, the modern tax administration system toward the taxpayer compliance 4.97%, and the knowledge of corruption toward the taxpayer compliance 5.90%. The conclusion of this research showed that there is the influence of the taxpayer consciousness, tax penalties, the modern tax administration system, the knowledge of corruption and the tax amnesty toward the tax compliance. It is suggested that KPP PratamaCandisari conducts the tax socialization or the elucidation intensively and incessantly in order to increase the understanding of the tax amnesty and the taxpayer consciousness or society to the importance of paying the tax proper to amount and on time. The next researcher examines with the different object and adds another variable to find out the other factors which influence the taxpayer compliance.Keywords:Tax Payer Consciousness, Tax Penalties, Modern Tax Administration System, Knowledge of Corruption, Tax Amnesty, Taxpayer Compliance
Co-Authors - Kusmuriyanto -, Kardiyem A. F. Efendy Abdul Khafid, Abdul Amir Mahmud Anggraini, Merrie Satya Angraini, Merie Satya Anisatul Mujayanti Anzaeni, Mia Winda Arumawan Mei Saputra Astri, Wiwin Bambang Haryadi Darojatun Yakti Pradhana Dian Khoiriyani Putri Doddy Setiawan Doddy Setiawan Dwi Puji Astuti Dwi Puji Astuti E. S. P. Wiharto Emi Rahmawati F. M. Abdillah Hastaningtyas, Intan Tri Hendra Anto Permana, Hendra Anto Ida Nur Aeni Ida Saroh Imam Agus Faisol Indah Anisykurlillah Karima, AnnisaUl Khafidz, Muhammad Kharisma Puspita Dewi, Kharisma Puspita Khoirun Nafisah, Khoirun Khy’sh Nusri Leapatra Chamalinda Maknun, Lu'luul Margunani, Margunani Merie Satya Angraini Muh. Adrikni Al-Hakim Muhammad Noor Ardiansah Muhammad Syukri Abdullah Mukoyimah, Siti Nabila Kharisma, Nabila Novita, Ria Nurdian Susilowati Nurdian Susilowati Nurul Herawati Pandhu Akbar Negara, Pandhu Akbar Pradhana, Darojatun Yakti Puji Novita Sari Ratnaningrum Ratnaningrum Rediana Setiyani, Rediana Ristra Putri Ariesta Sandy Arief Sandy Arief Saroh, Ida Sefani Sefani, Sefani Sudarwati Sudarwati Suratno Suratno Suyanto . Titiek Puji Astuti Triyara Selvi Parmadani, Triyara Selvi Tusyanah Tusyanah Vini Wiratno Putri Wati, Agustina Sulistyo Wati, Bella Mei Mulya Y. Anni Aryani Y. Anni Aryani Zahri Hamat zalma03 niendyapangestika_02