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Jurnal Pendidikan Akuntansi (JPAK)
Published by Universitas Negeri Surabaya
ISSN : 23376457     EISSN : 27227502     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Pendidikan Akuntansi(JPAK) adalah jurnal ilmiah yang mempublikasikan hasil penelitian dan pemikiran dalam bidang pendidikan akuntansi, ilmu akuntansi, keuangan dan perbankan. Jurnal Pendidikan Akuntansi menerima manuskrip penelitian kuantitatif, penelitian kualitatif, mixed method, Penelitian Pengembangan (R&D), Penelitian Eksperimen, dan Penelitian Tindakan Kelas/Action Riset yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Topik-topik penelitian meliputi : Model Pembelajaran Akuntansi, Media Pembelajaran Akuntansi, Evaluasi Pembelajaran Akuntansi, Kurikulum Pendidikan, Akuntansi, Ilmu Akuntansi, Keuangan, Perbankan dan Lembaga Keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 554 Documents
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Pengaruh Praktik Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan Non-Keuangan Dimediasi Manajemen Risiko Peny Peny; Meiliana Meiliana
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p417-426

Abstract

The study was conducted to determine the effect of corporate governance components on financial performance mediated by risk management. In 2016-2020, non-financial sector companies on the IDX became the object of research. This research is quantitative by taking the data through financial reports. The technique applied to the research data testing is multiple linear analysis and path analysis. The results show that corporate governance practices such as auditor reputation, size of the board of commissioners, audit committee, board meetings, and financial reporting risk have a significant effect on financial performance where risk management acts as a mediation. Risk management is proven to have an effective influence in the company so that the management of corporate governance is better, and financial performance can be managed optimally. Risk management also helps to supervise and minimize any possible activities that will have an impact on causing risks, both internal and external risks.
Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ? Rafles ginting; V. Ananta Wikrama Tungga Dewi
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p389-398

Abstract

This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out.
Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis Sulthan Yusuf Abdullah; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p408-416

Abstract

Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.
Pengembangan Lembar Kegiatan Peserta Didik Materi Praktikum Akuntansi Lembaga/Instansi Pemerintahan Kelas XII SMK Sebagai Pendukung Integrasi Keterampilan Abad 21 Sayekti Winarsih; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p427-434

Abstract

The 2013 curriculum is a substitute curriculum for KTSP which has three aspects of assessment which include knowledge assessment, skills assessment, and attitude assessment. This curriculum is competency and character based which integrates learning into four important things, namely strengthening character education, literacy, integration of 21st century skills, and higher order thinking skills. In an effort to increase the skills and knowledge of students, student activity sheets are one of the teaching materials suitable for use in learning. This study aims to develop and analyze the feasibility of teaching materials in the form of Student Activity Sheets for class XII SMK accounting practicum material. The development model used in this research is the 4D development model by Thiagarajan which is limited only to the develop stage. The analysis technique used to process quantitative data in the form of numbers and qualitative in the form of input is a quantitative descriptive technique. Three expert lecturers consisting of accounting education lecturers, Indonesian language lecturers, teaching technology lecturers and one SMK accounting teacher are research subjects that validate the material, language, and graphics of the developed LKPD products. The results of the expert validation showed 88.5% for the material score, language validation with a score of 87.9%, and graphic validation of 92.7% so that the average score obtained was 89.7% with a very feasible category. So that the participant activity sheet is provided with the material for the accounting practicum for government institutions / agencies developed as a support for the integration of 21st century skills in the learning process by students.
PENERAPAN MODEL PROBLEM BASED LEARNING BERBANTU MIND MAPPING UNTUK MENINGKATKAN HASIL BELAJAR MATERI POKOK PPH FINAL DAN TIDAK FINAL DI KELAS XII AKUNTANSI 8 SMKN 1 SURABAYA RR AISA FARAH AINI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 1 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Abstrak Berdasarkan observasi awal ditemukan bahwa hasil belajar siswa kelas XII Akuntansi 8 pada materi pokok PPh Final dan Tidak Final tidak mencapai ketuntasan klasikal. Penelitian ini bertujuan untuk meningkatkan hasil belajar pada meteri pokok PPh Final dan Tidak Final di kelas XII Akuntansi 8 dengan menerapkan model Problem Based Learning berbantu metode Mind Mapping. Penelitian ini adalah jenis Penelitian Tindakan Kelas (PTK) yang dilaksanakan secara kolaborasi dengan guru mata pelajaran di SMKN 1 Surabaya selama 2 siklus. Hasil penelitian menunjukkan bahwa pada Siklus 1 aktivitas guru dalam penerapan Problem Based Learning berbantu Mind Mapping mendapatkan persentase 61,11%, aktivitas siswa 68,67%, dan ketuntasan klasikal sebesar 60%. Hasil penelitian pada siklus 2 meningkat menjadi, aktivitas guru mendapatkan persentase 89,33%, aktivitas siswa 93,57%, dan ketuntasan klasikal sebesar 82,5%. Berdasarkan hasil penelitian pada siklus 1 dan siklus 2 dapat disimpulkan bahwa, penerapan Problem Based Learning berbantu Mind Mapping pada materi pokok PPh Final dan Tidak Final dapat meningkatkan hasil belajar siswa. Kata Kunci: Problem Based Learning, Mind Mapping, PPh Final, Administrasi Pajak, Penelitian Tindakan Kelas. Abstract Based on preliminary observations it was found that the learning outcomes of students of class XII Accounting 8 in the subject matter of Final and Non-Final Income Tax did not reach classical completeness. This study aims to improve learning outcomes in the final and final non-final PPh metrics in class XII Accounting 8 by applying a Problem Based Learning model using the Mind Mapping method. This study was a type of Classroom Action Research (CAR) which was carried out in collaboration with subject teachers in SMK 1 Surabaya for 2 cycles. The results showed that in Cycle 1 the activity of teachers in the application of Problem Based Learning assisted by Mind Mapping received a percentage of 61.11%, student activity 68.67%, and classical completeness by 60%. The results of the study in cycle 2 increased to, teacher activity received a percentage of 89.33%, 93.57% student activity, and classical completeness of 82.5%. Based on the results of research in cycle 1 and cycle 2, it can be concluded that, the application of Problem Based Learning assisted by Mind Mapping in the subject matter of Final and Non-Final PPh can improve student learning outcomes. Keywords: Problem Based Learning, Mind Mapping, Final Tax, Tax Administration, Classroom Action Research (CAR)
Penggunaan Model Pembelajaran Kooperatif Tipe Two Stay Two Stray (TSTS) Untuk Meningkatkan Hasil Belajar Siswa Pada Materi Norma Penghitungan PPh Kelas XI Akuntansi Di SMK Negeri 2 Tuban CHANDERA KUWERA, KARTIKA; , ROCHMAWATI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 1 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Abstrak Penelitian ini bertujuan untuk meningkatkan hasil belajar siswa kelas XI Akuntansi 2 di SMKN 2 Tuban melalui penggunaan model pembelajaran kooperatif tipe TSTS. Jenis penelitian ini adalah PTK yang dilakukan secara kolaboratif selama dua siklus dengan melalui beberapa tahapan meliputi tahapan perencanaan, pelaksanaan, pengamatan, dan refleksi ditiap siklusnya. Analisis data yang digunakan yaitu aktivitas guru, siswa, hasil belajar dan respon siswa. Berdasarkan hasil analisis data menunjukkan aktivitas guru pada siklus I dan II memperoleh prosentase 81% dan 91%; aktivitas siswa pada siklus I dan II memperoleh prosentase 66% dan 81%; hasil belajar pada siklus I dan II memperoleh prosentase 58,33% dan 86,11%; respon siswa pada akhir siklus memperoleh prosentase 87,85%. Berdasar hasil analisis disimpulkan penggunaan model pembelajaran kooperatif tipe TSTS meningkatkan hasil belajar. Kata Kunci: model pembelajaran kooperatif tipe TSTS, dan hasil belajar Abstract This study aims to improve the learning outcomes of Class XI Accounting 2 students at SMKN 2 Tuban through the use of the TSTS type cooperative learning model. This type of research is CAR conducted collaboratively for two cycles through several stages including the stages of planning, implementation, observation, and reflection in each cycle. Data analysis used was analysis of teacher activity, analysis of student activities, analysis of student learning outcomes and analysis of student responses. Based on the results of data analysis shows that teacher activities in the first and second cycles each get a percentage of 81% and 91%; the activities of students in the first and second cycles each received a percentage of 66% and 81%; student learning outcomes in the first and second cycles each received a percentage of 58.33% and 86.11%; student responses at the end of the cycle received a percentage of 87.85%. Based on the results of the analysis, it can be concluded that the use of the type of cooperative learning model TSTS can improve the learning outcomes. Keywords: cooperative learning model TSTS type, and learning outcomes
PENGEMBANGAN E-BOOK BERBASIS ANDROID DENGAN PENDEKATAN SAINTIFIK PADA MATA PELAJARAN ADMINISTRASI PAJAK KELAS XII AKUNTANSI DI SMK NEGERI 2 BUDURAN IRMA FITRIANI; SUCI ROHAYATI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 1 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Abstrak Perkembangan ilmu pengetahuan dan teknologi mempengaruhi segala bidang kehidupan, termasuk pendidikan. Dalam bidang pendidikan pemerintah melakukan perubahan kurikulum dengan tujuan memperbaiki mutu dan kualitas pendidikan di Indonesia. Kurikulum terbaru yang diterapkan pemerintah adalah kurikulum 2013 dimana bahan ajar menjadi komponen penting dalam kegiatan pembelajaran. Penelitian ini merupakan jenis penelitian pengembangan yang bertujuan untuk menghasilkan buku elektronik berbasis android dengan pendekatan saintifik pada mata pelajaran administrasi pajak kelas XII Akuntansi di SMK Negeri 2 Buduran. Model yang digunakan dalam pengembangan e-book adalah model pengembangan 4-D (Define, design, develop, dan Desseminate) oleh Thiagarajan, Semmel, dan Semmel, namun penelitian ini hanya dilakukan sampai pada tahap develop. Hasil pengembangan ini menunjukkan hasil kelayakan materi sebesar 81,69% dengan kriteria sangat baik, kelayakan Bahasa sebesar 90% dengan kriteria sangat baik, dan kelayakan grafis sebesar 85,45% dengan kriteria sangat baik. Rata-rata ke-tiga komponen tersebut adalah sebesar 84,71%. Rata-rata persentase respon peserta didik adalah sebesar 90,90% dengan kriteria sangat baik. Kesimpulan dari penelitian ini adalah e-book berbasis android dengan pendekatan saintifik pada mata pelajaran administrasi pajak dapat dinyatakan sangat baik digunakan dalam kegiatan pembelajaran. Kata Kunci: E-Book berbasis android, Pendekatan Saintifik, Administrasi Pajak Abstract The development of science and technology has affected all areas of life, including education In the education sector, the government has made curriculum changes aimed at improving the education system in Indonesia. The latest curriculum applied by the government was the 2013 curriculum where teaching material was one of important components in learning activities. This research was categorized as development research that aimed to produce android-based electronic book with scientific approach to tax administration subjects in class XII Accounting at SMK Negeri 2 Buduran. The model used in the development of electronic book was a 4-D development model (Define, design, develop, and Desseminate) by Thiagarajan, Semmel, and Semmel, but this research was only carried out until the develop stage. The results of this development showed the results of material feasibility of 81.69% with very good criteria, Language feasibility of 90% with very good criteria, and graphic feasibility of 85.45% with very good criteria. The average of those three components was 84.71%. The average percentage of respondents responses was 90.90% with very good criteria. The conclusion of this research wad that Android-based electronic book with a scientific approach to tax administration subjects could be stated to be very well used in learning activities. Keywords: Android-Based Electronic Book, Scientific Approach, Tax Administration
Studi Komparasi Hasil Belajar Siswa Menggunakan Model Pembelajaran Kooperatif Tipe STAD (Student Team Achievment Division) dan TGT (Team Game Tournament) pada Materi Utang Lancar Siswa Kelas XI Akuntansi SMKN 10 Surabaya , WAHYUDI; ROHAYATI, SUCI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 1 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui hasil perbandingan dari pembelajaran koperatif tipe STAD (Student Team Achievment Division) dan tipe TGT (Team Game Tournament) pada materi utang lancar siswa kelas XI Akuntansi SMKN 10 Surabaya. Penelitian ini adalah penelitian ex post facto dengan jenis the basic causal comparative design. Teknik pengambilan data yang digunakan adalah sampel Purposive Sampling. Pengumpulan data penelitian ini menggunakan metode tes dan instrumen yang digunakan adalah soal tes. Hasil penelitian ini menunjukkan bahwa perhitungan postest STAD memeroleh rata-rata sebesar 76,25 sedangkan, tipe TGT adalah sebesar 83,33. Untuk uji hipotesis menunjukkan hasil 0,557 sehingga dapat diartikan sig > 0,05 atau dikatakan H0 diterima, dan dapat diartikan terdapat adanya perbedaan hasil belajar antara penggunaan model pembelajaran kooperatif tipe STAD dan TGT. Maka, dapat disimpulkan hasil analisis perbandingan model pembelajaran kooperatif kedua tipe tersebut, yaitu tipe TGT lebih unggul dari pada model pembelajaran kooperatif tipe STAD. Kata Kunci: Hasil Belajar Siswa, STAD dan TGT Abstract The purpose of this study was to find out the results of comparison of cooperative learning type STAD (Student Team Achievement Division) and type TGT (Team Game Tournament) on the material of current debt students of accounting class XI of SMK Negeri 10 Surabaya. This research is an experimental research with the type of ex post facto design, and uses a the basic causal comparative design. The data collection technique used is a sample purposive sampling. The data collection of this study uses the test method and the instruments used are test questions. The results of this study indicate that the calculation of the STAD postest obtained an average of 76.25 whereas, the TGT type is 83.33. The hypothesis test shows the results of 0.557 so that it can be interpreted as sig> 0.05 or said H0 is accepted, and it can be interpreted that there are differences in learning outcomes between the use of cooperative learning models STAD and TGT types. So, it can be concluded that the results of the comparative analysis of the two types of cooperative learning models, the TGT type are superior to the STAD type cooperative learning model. So, it can be concluded that the results of the comparative analysis of the two types of cooperative learning models are that the TGT type is superior to the STAD type cooperative learning model Key word: Student Learning Results, STAD and TGT
Pengaruh Fasilitas Laboratorium Komputer Akuntansi, Keahlian Pemakaian Komputer Dan Keefektifan Proses Pembelajaran Pengantar Akuntansi DWI PUTRI RAHMAWATI; AGUNG LISTIADI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 1 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

PENGARUH FASILITAS LABORATORIUM KOMPUTER AKUNTANSI, KEAHLIAN PEMAKAIAN KOMPUTER DAN KEEFEKTIFAN PROSES PEMBELAJARAN PENGANTAR AKUNTANSI TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI (MYOB) SISWA KELAS XI PROGRAM AKUNTANSI DAN KEUANGAN DI SMK NEGERI 1 BANGKALAN Abstrak Sekolah Menengah Kejuruan (SMK) sebagai salah satu sekolah yang telah menyiapkan siswanya untuk memasuki dunia kerja dalam kurikulum yang berlaku saat ini. Berdasarkan hal tersebut maka proses pembelajaran pencatatan akuntansi menggunakan komputer pada jurusan akuntansi menjadi salah satu mata pelajaran di SMK yang patut dipelajarin pada siswa yang mengikuti program akuntansi dikarenakan perusahaan pada saat ini banyak menggunakan pencatatan secara otomatis dan meninggalkan pencatatan secara manual dalam membuat laporan keuangan itu dirasa mempermudah dan mempercepat dalam membuat laporan keuangan dan menghitung laba atau rugi perusahaan. Penelitian ini bertujuan untuk mengetahui: (1) Untuk mengetahui pengaruh fasilitas laboratorium komputer akuntansi (2) pengaruh keahlian pemakaian komputer terhadap hasil belajar komputer akuntansi (Myob) di kelas XI Program Akuntansi (3) pengaruh kefektifan proses pembelajaran pengantar akuntansi terhadap hasil belajar komputer akuntansi (Myob) di kelas XI Program Akuntansi. Penelitian ini deskripsi kuantitatif dengan populasi sempel sejumlah 57 siswa yang diambil dengan teknik Nonprobability Samplin. Pegumpulan data dilakukan dengan cara menyebarkan angket kepada responden. Dalam penelitian ini uji hipotesis menggunakan uji F yang menunjukan bawah hasil menunjukkan nilai signifikan 0,000. Sehingga dapat diketahui bahwa nilai signifikan 0,000<0,05 maka artinya variabel fasilitas laboratorium komputer akuntansi, keahlian pemakaian komputer dan keefektifan proses pembelajaran pengantar akuntansi secara simultan berpengaruh terhadap hasil belajar komputer akuntansi. Hasil uji t (parsial) menjukan hasil fasilitas laboratorium komputer akuntansi (X₁) sebesar 0,006. 0,006<0,05, keahlian pemakaian komputer (X₂) sebesar 0,008<0,05 dan keefektifan proses pembelajaran pengantar akuntansi (X₃) sebesar 0,000<0,05 semua mempunyai t hitung lebih besar dari t tabel (1,672 ) maka dapat disimpulkan bahwa fasilitas laboratoriu komputer akuntansi berpengaruh terhadap hasil belajar komputer akuntansi (Myob). Kata Kunci: laboratorium komputer akuntansi, pemakaian komputer, kefektifan proses pembelajaran, hasil belajar. Abstract Vocational High School (SMK) as one of the schools that has prepared students to enter the world of work in current curriculum. Based on this, the learning process of accounting using a computer in the accounting department is one of the subjects in the Vocational High School (SMK) that deserves to be studied in students who take accounting programs because the company currently uses recording automatically and leaves manual recording in making the financial statements felt simplify and speed up in making financial statements and calculating company profits or losses. This study aims to determine: (1) To determine the effect of accounting computer laboratory facilities (2) the influence of computer usage expertise on the learning outcomes of accounting computers (MYOB) in class XI Accounting (3) the effect of the effectiveness of the accounting introductory learning process in class XI Accounting. This research is a quantitative description with a sample population of 57 students taken by the Samplin Nonprobability technique. Data collection is done by distributing questionnaires to respondents. In this study, hypothesis testing using the F test which shows the bottom result shows a significant value of 0,000. 0,000 <0,05, it means that the variables of computer accounting laboratory facilities, computer use expertise and the effectiveness of the introduction of accounting learning processes simultaneously affect the results of accounting computer learning. The results of the t test (partial) show the results of accounting computer laboratory facilities (X₁) of 0.006. 0.006 <0.05, expertise in computer use (X₂) is 0.008 <0.05 and the effectiveness of the introductory learning process (X₃) is 0,000 <0.05 all have t count greater than t table (1,672) then it can be concluded that the facility computer accounting laboratory, computer usage expertise and the effectiveness of the learning process of accounting accounting influence the learning outcomes of accounting computers (Myob). Keywords: computer laboratories, computer use, learning processes, and learning outcomes.
PENGEMBANGAN BAHAN AJAR PERBANKAN DASAR BERBASIS KONTEKSTUAL PADA MATERI KREDIT PERBANKAN KELAS X AKUNTANSI DI SMK NEGERI MOJOAGUNG CINDY AVRILLIA ANISA; SUCI ROHAYATI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 1 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Abstrak Dalam kegiatan pembelajaran perbankan dasar, bahan ajar yang digunakan belum berbasis kontekstual dan tidak sesuai silabus perbankan dasar. Hal tersebut mengakibatkan peserta didik belum memahami materi kredit perbankan. Perlu adanya pengembangan bahan ajar yang menarik dan dapat memudahkan peserta didik memahami materi kredit perbankan sesuai dengan silabus perbankan dasar. Bahan ajar yang dikembangkan berbasis kontekstual, dimana materi kredit perbankan dihubungkan dengan kehidupan sehari-hari. Penelitian ini bertujuan untuk menghasilkan bahan ajar perbankan dasar berbasis kontekstual pada materi kredit perbankan kelas X Akuntansi di SMK Negeri Mojoagung. Jenis penelitian yaitu Research and Development (R&D). Model pengembangan yaitu model pengembangan 4D, namun hanya dilakukan sampai pada tahap develop. Hasil penelitian menunjukkan bahwa kelayakan isi sebesar 81,54%, kelayakan penyajian sebesar 86,5%, kelayakan bahasa sebesar 72,86%, dan kelayakan kegrafisan sebesar 81,3%. Rata-rata secara keseluruhan komponen kelayakan sebesar 80,55% dengan kriteria sangat layak. Rata-rata persentase dari respon peserta didik sebesar 93,11% dengan kriteria sangat baik. Kesimpulan dari penelitian ini adalah bahan ajar perbankan dasar berbasis kontekstual pada materi kredit perbankan sangat layak digunakan dalam kegiatan pembelajaran. Kata Kunci: Bahan Ajar Kontekstual, Perbankan Dasar, Kredit Perbankan Abstract In activities learning of basic banking, the teaching material uses not contextually based and not corresponding with the basic banking syllabus. The result students is not understanding the material of bank credit. It is necessary to develop interesting teaching materials and make it easier for students to understand the material of bank credit in accordance with the basic banking syllabus. Teaching materials developed are contextual based, where bank credit material is associated with everyday life. The purpose of research to produce basic banking-based teaching materials on the material of banking credit in class X Accounting at Mojoagung State Vocational School. The type of research is Research and Development (R & D). The development model used is the 4D development model, but only carried out until the develop stage. The results showed that the results of content appropriate is 81,54%, presentation is 86,5%, language is 72.86%, and graphic is 81,3%. The average of those components is 80,55% with very appropriate. The average percentage of student responses is 93,11% with very good. The study conclude that basic banking teaching material is contextually based on bank credit material very appropriate for use in learning activities. Keywords: Contextual Teaching Materials, Basic Banking, Banking Credit

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