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All Journal Jurnal Pendidikan Ekonomi (JUPE) Economic Education Analysis Journal BISE: Jurnal Pendidikan Bisnis dan Ekonomi EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Penelitian Kesejahteraan Sosial Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Cendikia : Media Jurnal Ilmiah Pendidikan Journal of Education Research Jurnal pengembangan pendidikan akuntansi dan keuangan Economic Education Analysis Journal Jurnal Analisis Bisnis Ekonomi
Sohidin Sohidin, Sohidin
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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EKSPLORASI PEMAHAMAN MAHASISWA PENDIDIKAN AKUNTANSI FKIP UNS TERHADAP PENGELOLAAN INFORMASI AKUNTANSI: ANTARA TEORI, PRAKTIK, DAN KEBUTUHAN PROFESIONAL Alamsyah, Chintya Maria Ashyfa; Sohidin, Sohidin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.39906

Abstract

Eksplorasi informasi akuntansi merupakan upaya memahami bagaimana data keuangan dikelola, diolah, dan digunakan untuk mendukung pengambilan keputusan yang efektif. Dalam konteks pendidikan akuntansi, pemahaman ini melibatkan sinergi antara teori yang diajarkan di kelas, pengalaman praktik di lapangan, dan kebutuhan profesional yang terus berkembang. Penelitian ini bertujuan untuk mengeksplorasi pemahaman mahasiswa terhadap pengelolaan informasi akuntansi, dengan fokus pada hubungan antara teori yang dipelajari, praktik yang dialami, dan kebutuhan profesional. Data dikumpulkan melalui penyebaran kuesioner kepada 30 mahasiswa untuk selanjutnya dianalisis. Hasil analisis menunjukkan bahwa teori akuntansi berkontribusi signifikan terhadap kemampuan mahasiswa dalam mengelola informasi akuntansi, dengan model regresi menjelaskan 59.13% variabel dependen. Uji korelasi Pearson juga menunjukkan adanya hubungan positif yang kuat antara pemahaman teori dan kemampuan praktik mahasiswa. Namun, sekitar 40.87% dari variasi data dijelaskan oleh faktor eksternal seperti pengalaman lapangan dan perkembangan teknologi. Penelitian ini menegaskan pentingnya integrasi antara teori dan praktik serta perlunya pendekatan pembelajaran yang lebih aplikatif untuk memenuhi kebutuhan profesional yang terus berkembang.
IMPLEMENTASI TEORI AKUNTANSI DALAM MATERI PROSPECTIVE ANALYSIS PADA MATA KULIAH ANALISIS LAPORAN KEUANGAN TERHADAP MAHASISWA PENDIDIKAN AKUNTANSI Angelita, Angelita; Sohidin, Sohidin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.42337

Abstract

Penelitian ini mengevaluasi implementasi teori akuntansi dalam pembelajaran prospective analysis pada mata kuliah Analisis Laporan Keuangan bagi mahasiswa Pendidikan Akuntansi Universitas Sebelas Maret. Hasil menunjukkan bahwa penerapan teori akuntansi meningkatkan pemahaman konseptual mahasiswa, meskipun integrasi teori dan praktik masih menjadi kendala. Metode Problem-Based Learning (PBL) efektif meningkatkan pemahaman analitis, tetapi pengalaman praktik mahasiswa masih perlu diperkuat. Hasil analisis menunjukkan hubungan signifikan antara pemahaman teori akuntansi dan kemampuan proyeksi keuangan (koefisien regresi 0,749, korelasi 0,725), namun kesiapan mahasiswa untuk menerapkan analisis prospektif di dunia kerja masih rendah. Penelitian ini merekomendasikan penggunaan simulasi perangkat lunak keuangan, studi kasus realistis, dan keterlibatan langsung dengan praktisi untuk menjembatani kesenjangan teori dan praktik serta meningkatkan kompetensi mahasiswa.
Does Good School Governance Role in The Performance Of School Operational Assistance Fund Management? Sohidin, Sohidin; Rahmawati, Rahmawati; Djuminah, Djuminah; Gantyowati, E
Jurnal Analisis Bisnis Ekonomi Vol 21 No 2 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v21i2.10080

Abstract

Good school governance can improve the performance of school operational assistance fund management. This research aims to provide empirical evidence of the role of good school governance in the performance of school active assistance fund management. The study consists of 238 State Vocational High Schools in Central Java from 2019 to 2021. The research method used is quantitative, and primary data is obtained from the questionnaire responses of School Operational Assistance fund managers. The purposive sampling technique is used with a total of 952 respondents. Data processing and hypothesis testing are conducted using moderate regression analysis with the help of SPSS. This research has several novelties, including performance measurement based on 12 school operational assistance fund expenditure components. The results show that good school governance positively influences the performance of school active assistance fund management, except for indicators X7 (effectiveness and efficiency) and X8 (consensus-oriented))
Implementation of the Coaching Clinic Method for Phase F Vocational School Students Majoring in Accounting to Improve Industry Competence Sohidin, Sohidin; Muchsini, Binti; Ivad, Elvia; Siswandari, Siswandari; Susanti, Asri Diah
Economic Education Analysis Journal Vol. 15 No. 1 (2026): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v15i1.36175

Abstract

Industrial competence remains a persistent challenge in vocational accounting education, particularly in Phase F where alignment between school-based learning and workplace expectations is often weak. Prior studies have largely emphasized technical instruction, offering limited empirical evidence on coaching-oriented pedagogies grounded in experiential and competency-based learning. Addressing this gap, this study investigates the effect of the Coaching Clinic method a practice-oriented, feedback-intensive learning approach informed by experiential learning and workplace learning theory on students’ industrial competence, conceptualized as the integration of technical accounting proficiency, problem-solving ability, professional communication, and work discipline. A quasi-experimental Non-Equivalent Control Group Design was employed involving two Grade 11 accounting classes at a public vocational school in Indonesia (N=approximately two intact classes). Comparative analysis using N-Gain and independent t-tests indicates that the experimental group demonstrated substantially greater competence development than the control group, suggesting meaningful pedagogical impact beyond statistical significance. However, findings should be interpreted within the contextual limits of a single institutional setting. This study contributes empirical evidence on coaching-based vocational pedagogy and highlights the Coaching Clinic method as a structured bridge between classroom instruction and industry-oriented competence formation, offering implications for strengthening practice-based vocational curriculum and school–industry learning integration.
Evaluasi perencanaan dan penerapan model pembelajaran teaching factory di SMK: Systematic Literature Review (SLR) Hapsari, Nurulia Lutfi; Sohidin, Sohidin
Jurnal Pendidikan Ekonomi (JUPE) Vol. 14 No. 2 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v14n2.p150-157

Abstract

Vocational education in Indonesian Vocational High Schools (SMK) plays a strategic role in preparing a competent workforce in the industry 5.0 era. However, a mismatch between graduates’ competencies and industry needs persists, reflected in the 9.01% unemployment rate among SMK graduates in 2024. The Teaching Factory (TEFA) model integrates learning with industrial production processes to enhance students’ technical, managerial, and soft skills. This study employs a Systematic Literature Review (SLR) of 30 journal articles published between 2019 and 2025, sourced from Google Scholar and Scopus, and analyzed using the CIPP model (Context, Input, Process, Product). The findings show that TEFA planning includes industry needs analysis and curriculum alignment but faces constraints such as limited facilities and teacher competencies. Its implementation improves student competence, motivation, and work readiness, although challenges remain, including weak industry collaboration, limited policy support, low student motivation, and suboptimal occupational safety standards. Strengthening school–industry partnerships, adaptive curricula, and continuous evaluation is essential to improve graduate competitiveness.
KESUKSESAN IMPLEMETASI SISTEM INFORMASI AKUNTANSI SYARIAH PADA BAITUL MAAL WA TAMWIL (BMT) DI KABUPATEN KLATEN Sohidin, Sohidin; Hamidi, Nurhasan; Sabandi, Muhammad
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 3, No 1 (2017): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v3i1.16850

Abstract

This activity aims to trace the use of accounting information systems. The training was held at Sharia Financial Services Cooperative (KJKS) Baitul Maal wa Tamwil (BMT) Ta'awun and BMT Barepan. Both BMTs are located in Klaten District of Central Java Province. The accounting information system was developed based on the regulations set forth in the Principles of Sharia Accounting Standards (PSAK No. 59) and Accounting Guidelines for Indonesian Sharia Banking (PAPSI) issued by Bank Indonesia. The evaluation to determine the impact of the implementation of the information system on performance was done after the training is conducted. Instruments to determine the success of information system implementation developed based on the research from DeLone & McLean (2004), by observing the quality of the system used and the information generated. Evaluation results show that based on the perceptions of BMT employees, the information system that had been trained to them, had impact on performance.
PELATIHAN MANAJEMEN USAHA DAN SISTEM INFORMASI AKUNTANSI PADA UMKM CLOTHING DI SURAKARTA Sohidin, Sohidin; Kristanto, Endri
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 3, No 2 (2017): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v3i2.19480

Abstract

In line with the development of lifestyles and social dynamics, there is now a growing range of creative economic ventures. One of the fastest growing creative economy business in Surakarta is Small and Medium Enterprises (SMEs) for Clothing. This SMEs manufactures fashion products with a customized model of market trends. However, not many Clothing SMEs are able to survive and operate long enough, this due to errors in financial management and limited capital. This activity aims to give training in accounting information system on SMEs Clothing in Surakarta. Information system that trained is a system that suits with the needs of SMEs. Using questionnaires for evaluating the success of the training, the results show that the trained system that assessed by the SMEs are easy to use and usefulness in preparing the financial statements.
APAKAH RISK TAKING PROPENSITY DAN INTERNAL LOCUS OF CONTROL MEMILIKI HUBUNGAN DENGAN INTENSI BERWIRAUSAHA PADA SISWA KELAS XII SMK NEGERI 1 SRAGEN? Luthfi, Rofifah Aisyah; Sohidin, Sohidin
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 5, No 1 (2024): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v5i1.102344

Abstract

ABSTRACTThis study aims to obtain empirical evidence: (1) the relationship between risk-taking courage with entrepreneurial intentions in students; (2) the relationship between internal locus of control with entrepreneurial intentions in students; (3) the relationship between risk-taking courage and internal locus of control with entrepreneurial intentions in students. The research method used is descriptive quantitative method correlational approach. The population in this study were XII grade students of SMK Negeri 1 Sragen totaling 557 students. Then the sample of 232 students using proportional random sampling technique. The results of this study are (1) there is a positive and significant relationship between the courage to take risks with entrepreneurial intentions in class XII students of SMK Negeri 1 Sragen with a significance value of 0.000 <0.005; (2) there is a positive and significant relationship between internal locus of control with entrepreneurial intentions in class XII students of SMK Negeri 1 Sragen with a significance value of 0.000 < 0.005; (3) there is a positive and significant relationship between courage to take risks and internal locus of control with entrepreneurial intentions of class XII students of SMK Negeri 1 Sragen with a significance value of 0.000 < 0.005. Based on the results of the study, researchers recommend further study by adding other variables, such as emotional intelligence variables, so as to produce research that is more complex than previous studies.Keywords: Risk taking propensity, Internal locus of control, and Entrepreneurial Intention.ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empirik: (1) hubungan antara risk taking propensity dengan intensi berwirausaha pada siswa; (2) hubungan antara internal locus of control dengan intensi berwirausaha pada siswa; (3) hubungan antara risk taking propensity dan  internal locus of control dengan intensi berwirausaha pada siswa. Metode penelitian yang digunakan adalah metode kuantitatif deskripstif pendekatan korelasional. Populasi dalam penelitian ini adalah siswa kelas XII SMK Negeri 1 Sragen sejumlah 557 siswa. Kemudian sampel sejumlah 232 siswa yang menggunakan teknik proportional random sampling. Hasil dari penelitian ini adalah (1) terdapat hubungan yang positif dan signifikan antara risk taking propensity dengan intensi berwirausaha pada siswa kelas XII SMK Negeri 1 Sragen dengan nilai signifikansi 0,000 < 0,005; (2) terdapat hubungan yang positif dan signifikan antara internal locus of control dengan intensi berwirausaha pada siswa kelas XII SMK Negeri 1 Sragen dengan nilai signifikansi 0,000 < 0,005; (3) terdapat hubungan yang positif dan signifikan antara risk taking propensity dan internal locus of control dengan intensi berwirausaha siswa kelas XII SMK Negeri 1 Sragen dengan nilai signifikansi 0,000 < 0,005. Berdasarkan hasil penelitian tersebut, peneliti merekomendasikan untuk mengkaji lebih lanjut dengan menambah variabel lain, misalnya variabel kecerdasan emosional, sehingga dapat menghasilkan penelitian yang lebih kompleks dari penelitian sebelumnya.Kata Kunci: Risk taking propensity, Internal locus of control, dan Intensi Berwirausaha
PENERAPAN STUDENT FACILITATOR AND EXPLAINING UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA AKUNTANSI KELAS X SMK NEGERI 3 SURAKARTA Kumalasari, Neni; Sohidin, Sohidin
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 5, No 1 (2024): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v5i1.102661

Abstract

Abstract The purpose of this research is to examine the improvement of students' critical thinking abilities. This research is Classroom Action Research (PTK) which was carried out in two cycles, with each cycle consisting of planning, implementation, observation and reflection stages. The subjects of this research were students of class X Accounting and Finance Institute (AKL) 2 SMK Negeri 3 Surakarta, totaling 35 students. The data collection techniques used are observation, questionnaires, documentation. The validity tests of the instruments used are source triangulation, method triangulation, and construct validity. Data analysis techniques use quantitative data analysis techniques and qualitative data analysis. The research results show that the application of the learning model can improve students' critical thinking abilities. In pre-action, the proportion of students who had low critical thinking skills was 37%. In cycle I, the proportion of students who had high critical thinking skills was 52%. In cycle II the proportion of students who had high critical thinking skills increased to 77%. Thus it can be concluded that the application of the student facilitator and explaining learning model can improve students' critical thinking abilities. Keywords: critical thinking skills, accounting, student facilitator and explaining Abstrak Tujuan penelitian ini adalah untuk mengkaji peningkatan kemampuan berpikir kritis siswa. Penelitian ini merupakan Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus, dengan setiap siklus terdiri dari tahap perencanaan, pelaksanaan, observasi, dan refleksi. Subjek penelitian ini adalah siswa kelas X Akuntansi dan Keuangan Lembaga (AKL) 2 SMK Negeri 3 Surakarta yang berjumlah 35 siswa. Teknik pengumpulan data yang digunakan adalah observasi, kuesioner, dokumentasi. Uji validitas instrumen yang digunakan adalah triangulasi sumber, triangulasi metode, dan validitas konstruk. Teknik analisis data menggunakan teknik analisis data kuantitatif dan analisis data kualitatif. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran dapat meningkatkan kemampuan berpikir kritis siswa. Pada pra tindakan proporsi siswa yang memiliki kemampuan berpikir kritis rendah sebesar 37%. Pada siklus I proporsi siswa yang memiliki kemampuan berpikir kritis tinggi sebesar 52%. Pada siklus II proporsi siswa yang memiliki kemampuan berpikir kritis tinggi meningkat menjadi sebesar 77%. Dengan demikian dapat disimpulkan bahwa penerapan model pembelajaran student facilitator and explaining dapat meningkatkan kemampuan berpikir kritis siswa. Kata kunci: kemampuan berpikir kritis, akuntansi, student facilitator and explaining
PENGARUH INTENSITAS PENGGUNAAN SMARTPHONE DAN MEDIA SOSIAL TERHADAP PROKRASTINASI AKADEMIK PADA SISWA KELAS XI PROGRAM KEAHLIAN AKUNTANSI KEUANGAN DAN LEMBAGA DI SMKN 1 KARANGANYAR Rahmawati, Ika Putri Nur; Sohidin, Sohidin
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 5, No 1 (2024): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v5i1.102640

Abstract

ABSTRACTThis research aims to obtain empirical evidence of (1) the influence of the intensity of smartphone use on students' academic procrastination, (2) the influence of social media use on students' academic procrastination, and (3) the influence of the intensity of smartphone and social media use on students' academic procrastination. The population in this study was 107 class XI students of the Financial and Institutional Accounting Skills Program at SMKN 1 Karanganyar. The sample was determined using the Slovin formula, namely, 84 people. The results of this research are (1) the intensity variable of smartphone use (X1) has a partial effect on academic procrastination with a sig value of 0,03 < 0,05, (2) the variable intensity of social media use (X2) has a partial effect on academic procrastination with a sig value of 0,00 < 0,05, (3) the variable intensity of smartphone and social media use simultaneously influences academic procrastination with an F-sig value of 0,00 < 0,05.Key words: intensity, smartphones, social media, academic procrastinationABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris dari (1) pengaruh intensitas penggunaan smartphone terhadap prokrastinasi akademik siswa, (2) pengaruh intensitas penggunaan media sosial terhadap prokrastinasi akademik siswa, (3) pengaruh intensitas penggunaan smartphone dan media sosial terhadap prokrastinasi akademik siswa. Populasi dalam penelitian ini adalah siswa kelas XI Program Keahlian Akuntansi Keuangan dan Lembaga di SMKN 1 Karanganyar berjumlah 107 orang. Penentuan sampel menggunakan rumus slovin yaitu 84 orang. Penelitian ini menggunakan metode kuantitatif. Hasil penelitian ini adalah (1) variabel intensitas penggunaan smartphone (X1) berpengaruh secara parsial terhadap prokrastinasi akademik dengan nilai sig 0,03 < 0,05, (2) variabel intensitas penggunaan media sosial (X2) berpengaruh secara parsial terhadap prokrastinasi akademik dengan nilai sig 0,00 < 0,05, (3) variabel intensitas penggunaan smartphone dan media sosial berpengaruh secara simultan terhadap prokrastinasi akademik dengan nilai F-sig 0,00 < 0,05.Kata kunci: intensitas, smartphone, media sosial, prokrastinasi akademik
Co-Authors Alamsyah, Chintya Maria Ashyfa Angelita, Angelita Binti Muchsini Djuminah Djuminah, Djuminah Eva, Dini Evi Gantyowati Fadillah, Denia Nur fatimah Fatimah Gantyowati, E Hapsari, Nurulia Lutfi Ivad, Elvia Jaryanto, Jaryanto Kristanto, Endri Kumalasari, Neni Larasati, Intan Luthfi, Rofifah Aisyah Muhammad Sabandi Nurhasan Hamidi Rahmawati, Ika Putri Nur Rahmawati, Rahmawati Ruswantyo, Almira Theda Oktavia Salsabila, Sausan Santoso, Diva Ayu Siswandari Siswandari, Siswandari Sri Sumaryati Sri Witurachmi Susanti, Asri Diah Susilaningsih Susilaningsih, Susilaningsih