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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Gladis Rebeka Sinaga
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INOVASI DALAM PEMBELAJARAN AKUNTANSI LANJUTAN UNTUK MENINGKATKAN KOMPETENSI MAHASISWA Elisabeth Margareta; Febriana Jovanka Gultom; Gladis Rebeka Sinaga; Jesika Angelina Damanik
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.22674

Abstract

Accounting is a scientific discipline that is not enough to understand only through theory, but will be easier to understand if practiced directly in real bookkeeping. Therefore, developing accounting practicum teaching materials is one of the stepstaken to improve student competency. It is believed that by implementing appropriate learning innovations and learning packages that reflect real situations, student understanding of the material can increase, which ultimately has an impact on increasing competency. This research aims to develop an innovative accounting practicum learning package as a strategy to improve the quality of financial accounting and tax accounting learning in order to strengthen student competence. In this research, we will analyze how learning innovations and accounting practicum learning packages are most suitable for application in accounting study programs. In line with the development of the role of accounting in the industria world, graduates are expected to have competencies that suit the needs of workforce users. The results of this research are in the form of learning innovation concepts and accounting practicum learning packages. However, these findings still require further testing before they can be generalized.
PENGARUH LINGKUNGAN SEKOLAH TERHADAP RESILIENSI SISWA DALAM MENGATASI TOXIC FRIENDSHIP DI SMA SWASTA NASRANI 2 MEDAN Gladis Rebeka Sinaga; Sanggam Pardede; Elisabeth Margareta
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46492

Abstract

This study aims to examine the effect of the school environment on students' resilience in dealing with toxic friendship, with toxic friendship acting as a mediating variable at SMA Swasta Nasrani 2 Medan. This research employed an explanatory quantitative approach using a total sampling technique involving 70 students as respondents. Data were collected through a Likert-scale questionnaire and analyzed using linear regression, partial test, and Sobel test with the assistance of SPSS Version 26. The results indicate that the school environment has a positive and significant effect on students' resilience, with a t-value of 6.303 and a significance level of 0.000. In addition, the school environment also has a positive and significant effect on toxic friendship, with a t-value of 19.868 and a significance level of less than 0.001. Furthermore, toxic friendship shows a positive and significant effect on students' resilience, with a t-value of 4.434 and a significance level of less than 0.001. Moreover, the mediation test reveals that toxic friendship significantly mediates the relationship between the school environment and students' resilience, as indicated by a t-value of 3.202 and a significance level of 0.001. These findings suggest that a conducive school environment contributes to enhancing students' resilience, both directly and indirectly through the formation of healthier peer relationships. Therefore, it is essential for schools to create a supportive environment in order to strengthen students' mental resilience.
Co-Authors ELISABETH MARGARETA Febriana Jovanka Gultom Jesika Angelina Damanik Sanggam Pardede