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All Journal Jurnal Pendidikan Akuntansi (JPAK) INCOME: Indonesian Journal of Community Service and Engagement
Indrawati, Eka
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pemahaman Pengakuan Pendapatan atas Transaksi Jual Beli Hasil Bumi pada Usaha Sejati Alfila, Theresia; Indrawati, Eka; Agnesia , Cheny; Mitan , Virginia Martha
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.791

Abstract

This community service aims to understand the sale and purchase of agricultural products in a true business. Where the management of agricultural products can improve people's standard of living, by knowing the application of sales and purchase reports. It is hoped that this PkM activity can support genuine businesses in achieving sales and purchase targets for agricultural products. In achieving good targets, a true business must implement good sales and purchasing report presentation. The method used in this PkM is skills training regarding sales and purchase reports of agricultural products in the form of manual recording and is carried out in 2 days with the activity participants being true business managers in the field of buying and selling agricultural products. The results obtained from this activity are the application of income recognition for sales and purchase transactions of agricultural products in real businesses.
Pengaruh Keyakinan Guru dan Pengembangan Profesional terhadap Integrasi Teknologi dalam Pembelajaran Akuntansi dengan Perceived Technology Skill sebagai Variabel Mediasi Indrawati, Eka; Kardiyem
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025): Article in progress
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

In the era of the Industrial Revolution 4.0, the education system is required to transform digitally. The integration of technology in accounting learning at vocational schools needs to be carried out so that graduates can be adjusted to the needs of the industry. This study was conducted to analyze the influence of teachers' beliefs and professional development on technology integration, with perceived skills used as a mediation variable. This quantitative research involved 73 vocational school accounting teachers in Kebumen Regency who were selected through total sampling techniques. Data were collected through a closed-ended questionnaire and analyzed using SEM-PLS. Based on the results of the analysis, it was found that technology integration was significantly influenced by teachers' beliefs and technological skills. In contrast, professional development was not found to have a direct effect, but indirect influence through technological skills was declared significant. From these findings, it is suggested that technology training be provided in a practical manner and according to the needs of the field. Support from schools and policy makers also needs to be provided so that teachers' technology skills can continue to be improved. For further research, other contextual variables can be considered and a qualitative approach is suggested so that a deeper understanding can be obtained.
Co-Authors Agnesia , Cheny Alfila, Theresia KARDIYEM Mitan , Virginia Martha