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Moh. Danang Bahtiar
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Gedung G5 Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya, Kampus Ketintang Surabaya, Jalan Ketintang Surabaya 60231
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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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PENERAPAN MODEL PEMBELAJARAN GROUP TO GROUP EXCHANGE (GGE) UNTUK MENINGKATKAN HASIL BELAJAR SISWA KELAS X AKUNTANSI DAN KEUANGAN LEMBAGA PADA MATA PELAJARAN PERBANKAN DASAR DI SMK NEGERI 4 SURABAYA YUNIA VITA; EKO WAHJUDI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 2 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Berdasarkan hasil wawancara yang sudah dilakukan peneliti kepada guru pengampu perbankan dasar diperoleh hasil belajar siswa masih tergolong rendah. Hal ini terbukti melalui dokumentasi nilai yang menunjukkan bahwa terdapat 44% atau lebih dari 7 siswa memperoleh nilai dibawah Kriteria Ketuntasan Minimal (KKM) yang telah ditetapkan yakni 75. Masalah ini muncul karena guru belum melaksanakan kegiatan pembelajaran sesuai dengan sintak model pembelajaran Group to Group Exchange (GGE), yakni di tahap pembagian kelompok secara heterogen. Dengan tidak optimalnya pelaksanaan pembelajaran tersebut. Maka peneliti ingin melakukan penelitian kembali dengan penerapan model pembelajaran Group to Group Exchange (GGE) sesuai sintaknya. Hasil penelitian terbukti melalui hasil observasi pelaksanaan pembelajaran simpanan giro mendapatkan presentase sebesar 72% di siklus I dan 90% di siklus II, hasil belajar siswa mendapat presentase sebesar 62,85% di siklus I dan meningkat sebesar 88,57% di siklus II serta respon siswa mendapat respon positif di siklus I sebesar 71,42% dan siklus II sebesar 88,57%. Sehingga dapat disimpulkan bahwa penerapan model pembelajaran Group to Group Exchange (GGE) pada mata pelajaran perbankan dasar dapat meningkatkan hasil belajar siswa. Kata Kunci: Model Pembelajaran, Group to Group Exchange, GGE, Hasil Belajar.
PENGEMBANGAN BAHAN AJAR COMPUTER ASSISTED INSTRUCTION (CAI) MENGGUNAKAN ADOBE CAPTIVATE PADA MATA PELAJARAN KOMPUTER AKUNTANSI UNTUK KELAS XI AKUNTANSI SMK NEGERI 1 SURABAYA INGGAR SUCI SARASWATI; AGUNG LISTIADI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 2 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Penelitian ini dilaksanakan untuk menghasilkan produk berupa bahan ajar Computer Assisted Instruction (CAI) komputer akuntansi untuk kelas XI yang disusun dan dikembangkan menggunakan program Adobe Captivate 9 sehingga menghasilkan bahan ajar interaktif dengan model penyajian tutorial, simulasi, dan permainan. Tujuan dilaksanakannya penelitian ini adalah untuk mendeskripsikan proses pengembangan, menganalisis kelayakan, dan menganalisis respon dari peserta didik terhadap bahan ajar Computer Assisted Instruction (CAI) menggunakan Adobe Captivate pada mata pelajaran komputer akuntansi untuk kelas XI akuntansi SMK Negeri 1 Surabaya. Penelitian ini merupakan jenis penelitian pengembangan, menggunakan model pengembangan Hannafin dan Peck yang terdiri dari tahap analisis kebutuhan, tahap desain, tahap pengembangan dan implementasi yang diikuti oleh kegiatan evaluasi dan revisi dalam setiap tahapannya. Namun, dalam penelitian ini tidak melalui tahap penilaian sumatif. Secara umum, bahan ajar CAI mendapatkan pesentase kelayakan dari hasil validasi sebesar 91,5% dalam kategori “sangat layak” digunakan dalam proses pembelajaran, dengan perincian 94,5% untuk aspek isi materi, 90% untuk aspek penyajian materi, 84% untuk aspek kegrafikaan, dan 98,5% untuk aspek kebahasaan. Hasil uji pengguna (pilot testing) terhadap 20 orang peserta didik kelas XI Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Surabaya menghasilkan respon yang “sangat baik” dari peserta didik dengan perolehan sebesar 96,7%.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Uang Saku, dan Teman Sebaya Terhadap Perilaku Menabung Mahasiswa Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya AYU WULANDARI, DIAH; , SUSANTI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 2 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Pertumbuhan ekonomi suatu bangsa akan meningkat apabila didorong oleh tingkat tabungan yang tinggi. Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh literasi keuangan, inklusi keuangan, uang saku, dan teman sebaya secara simultan maupun parsial terhadap perilaku menabung mahasiswa Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Jenis penelitian ini termasuk penelitian kuantitatif. Penelitian ini mengambil populasi pada mahasiswa Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya yang berjumlah 327 mahasiswa. Sampel diambil menggunakan teknik purposive sampling dengan jumlah responden 118 mahasiswa. Teknik pengumpulan data yang digunakan adalah tes dan kuisioner. Sedangkan teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS versi 22.0. Hasil analisis data yaitu: Pertama literasi keuangan, inklusi keuangan, uang saku, dan teman sebaya secara simultan berpengaruh signifikan terhadap perilaku menabung, Kedua literasi keuangan berpengaruh signifikan terhadap perilaku menabung, Ketiga inklusi keuangan berpengaruh signifikan terhadap perilaku menabung, Keempat uang saku berpengaruh signifikan terhadap perilaku menabung, Ketlima teman sebaya berpengaruh signifikan terhadap perilaku menabung.
PENGEMBANGAN VIDEO PENGAMATAN (VIDEO TUTORIAL) SEBAGAI MEDIA PEMBELAJARAN PENDUKUNG PADA MATERI PERSEDIAAN KELAS XI SMK NEGERI 2 BUDURAN WAHYUNI KHOIRIYA, DEVI; , ROCHMAWATI
Jurnal Pendidikan Akuntansi (JPAK) Vol 7 No 2 (2019)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Abstrak Pengaruh terbesar dalam mewujudkan negara yang maju yaitu dengan cara memperbaiki kualitas pendidikan. Menciptakan pendidikan berkualitas di zaman perkembangan teknologi dibutuhkan media pembelajaran yang dapat mendukung kegiatan belajar. Penggunaan media pembelajaran masih belum optimal yang menyebabkan ketidakefektifan penyampaian materi pembelajaran. Maka dalam penelitian ini akan dikembangkan media yang mendukung pembelajaran. Video pengamatan (video tutorial) merupakan media pembelajaran yang dikembangkan pada penelitian ini sebagai media pembelajaran pendukung kegiatan belajar khususnya pada materi persediaan. Peneliti menggunakan model pengembangan ADDIE (Analyse, Design, Development, Implementation, and Evaluation). Subjek penelitian dilakukan oleh 15 siswa kelas XI kompetensi keahlian akuntansi SMK Negeri 2 Buduran. Hasil analisis dilakukan secara deskriptif dengan teknik persentase. Penelitian yang dilakukan menghasilkan persentase dari hasil validasi ahli materi sebesar 85,27% dengan kriteria sangat layak , ahli media sebesar 88,24% dengan kriteria sangat layak dan respon siswa dari uji coba terbatas mendapat persentase sebesar 92,41% dengan kriteria sangat baik. Oleh karena itu, dapat disimpulkan bahwa video pengamatan (video tutorial) sebagai media pembelajaran pendukung dinyatakan layak digunakan di kurikulum 2013 serta mendapat respon sangat baik dari siswa. Kata kunci : Media Pembelajaran Pendukung, Video Pengamatan, Video Tutorial, Persediaan Abtract The most influencing factor in the development of a country is to fix the quality of the education system. To create the good quality education system in digital era requires media learning which could support the learning activity. The used of media learning which is not optimum yet, making the delivery of learning material is not effective in the results. This research then aimed to develop the supporting media learning. The media which developed is observation video (video tutorial) which used as the supporting media learning, especially as the inventory material. This research used research development method by ADDIE (Analyze, Design, Development, Implementation, and Evaluation). The validity test held with 15 students in the XI Accounting class in SMK N 2 Buduran. The analysis result done by descriptive method with percentage technique. The result of the research showed the quality of contents and aims were 97, 22% with the very proper criteria, instructional quality were 87, 62% with the very proper criteria, and the technique quality were 85, 84% with the very proper criteria. The average percentages from the former three variables were 86, 89% with the very proper criteria. The average of the response of the students were 92, 41% with the very proper criteria. So, it can be concluded that observation video (video tutorial)l as the supporting media in learning activities is proper to use in 2013 curriculum and getting very good response from the students. Keywords: Supporting Media Learning, Observation Video, Video Tutorial, Inventory.
Pengembangan Buku Interaktif Layanan Lembaga Keuangan Syariah Berbasis Scientific Approach Di SMK Evi Ayu Retnosari; Luqman Hakim
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 2 (2020)
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.v8n2.p44-51

Abstract

The developmet technology and information in education present various form of text books. Research as aimed to explain the development interactive book and effectiviness of the used of the book. The final results of this research are produces interative book based on scientific approach sharia financial institution services that can used by student. The research prosedure in the Four D model by Thiagarajan Semmel and Semmel. Which are performed in a complete maner with out excluding a single stage. The instrumens of data included open questionnaries and closes qustionnaries. The results of the due diligence carried out by expert, explained with verry decent that the product can be used apllied as a source of learning in this subject. The trials was carried out in a limited manner with a sample of 20 students who cme from SMK Negeri 1 Lamongan XII class majoring in Islamic Banking giving very positive kriteri to the product being developed.
Analisis Faktor-Faktor Yang Memengaruhi Perilaku Konsumtif Siswa Program Keahlian Akuntansi SMKN 1 Surabaya Reysa Anggita Wahyudi; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 2 (2020)
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.v8n2.p52-62

Abstract

Consumptive is an activity of purchasing and using products or services in excess to obtain maximum satisfaction. This study intends to conduct testing and analysis of the factors of consumer behavior in the form of lifestyle, peer groups, self-control, and financial literacy. The research conducted is an associative type and uses quantitative methods. The population studied was all students of class X - XI Accounting skills program SMK Negeri 1 Surabaya, with a total sample of 90 students. The sampling technique is simple random sampling and the data collection is done using a questionnaire and tests. Data analysis was performed through the classical assumption test, multiple linear regression test, and hypothesis testing. The results obtained are: (1) Partial influence of lifestyle, peer groups, self-control, and financial literacy on consumer behavior is found; (2) The partial influence of lifestyle on the consumptive behavior of students positively and significantly; (3) The partial influence of peer groups on consumptive behavior positively and significantly; (4) The influence of self-control on students' consumptive behavior negatively and significantly; (5) There is no partial effect of financial literacy on consumer behavior.
Pengaruh Pengetahuan Awal Akuntansi, Kecerdasan Emosional Dan Efikasi Diri Terhadap Tingkat Pemahaman Akuntansi Ainun Jariyah; Rochmawati Rochmawati
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (2020)
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.v8n1.p9-16

Abstract

This study was conducted to examine and analyze the effect of prior knowledge of accounting, emotional intelligence and self-efficacy on the level of understanding of accounting in accounting education students, Faculty of Economics, State University of Surabaya. This research is a type of quantitative method. The research sample used is a saturated sampling technique with a total of 96 PAK undergraduate students departing 2017. Questionnaires (questionnaires) and documentation are techniques in collecting data. The results showed that initial accounting knowledge had a partial effect, emotional intelligence had no partial effect and self-efficacy had no partial effect. The results of the F test show that there is a simultaneous influence of initial accounting knowledge, emotional intelligence and self-efficacy on the level of accounting understanding in accounting education students, Faculty of Economics, Universitas Negeri Surabaya.
Pengembangan Website Pembelajaran Materi Aset Tetap Berwujud Dengan Memanfaatkan Google Sites Alma Rosita; Han Tantri Hardini
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p1-16

Abstract

Distance learning activities are considered less effective due to the limited ability to manage and utilize existing technology. Learning tends to use Power Point Slides which makes it difficult for students to understand the material of tangible fixed assets so that learning media for tangible fixed assets is needed that is effective and easy to understand. This study aims to produce a tangible fixed asset learning website and determine the feasibility of a tangible fixed asset material learning website and determine student responses to a tangible fixed asset material learning website. The test subjects were students of Accounting Education 2018 State University of Surabaya. The development model in this research is 4D (Define, Design, Development, Disseminate). Data collection techniques are using assessment questionnaires and questionnaires. The data analysis technique used descriptive analysis technique. The results of the research are in the form of a learning website with a development model carried out to the Development stage. The feasibility of the material learning website for fixed assets in the form of material aspects is in the very feasible category, the media aspect is in the very feasible category and the results of the student response questionnaire are in the very good category. So it can be concluded that the tangible fixed asset learning website is very suitable for use in secondary financial accounting learning 1.
Pengaruh Pengenalan Lapangan Persekolahan (PLP), Penguasaan Teknologi Informasi, dan Penguasaan Materi Akuntansi Terhadap Kesiapan Mahasiswa Menjadi Guru Akuntansi Di Era Revolusi Industri 4.0 Laili Nur Umaroh; Moh Danang Bahtiar
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p17-30

Abstract

Readiness to become a teacher in the 4.0 era can grow from various factors, including Introduction to School Fields (PLP), Mastery of Information Technology, and Mastery of Materials. The purpose of this study was to determine the effect of PLP, Mastery of Information Technology, and Mastery of Accounting Materials on Students' Readiness to Become Accounting Teachers in the Era of the Industrial Revolution 4.0. This research is included in the type of quantitative research. The population of this study were students of the 2018 State University of Surabaya Accounting Education Study Program who had participated in PLP II as many as 40 students using the saturated sampling technique. Data collection techniques using a questionnaire questionnaire. The data analysis method used multiple linear regression. The results of the research that have been carried out prove that the Introduction to School Fields (PLP) has a positive and significant effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0, while Mastery of Information Technology and accounting materials has no effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0. Simultaneously the variables of PLP, Mastery of Technology, Mastery of Materials simultaneously affect Students' Readiness to Become Accounting Teachers in Era 4.0.
Pengaruh Pengalaman Prakerin, Self Efficacy dan Internal Locus of Control Terhadap Kesiapan Kerja Siswa SMK di Bidang Akuntansi Niki Ayu Puspitasari; Moh Danang Bahtiar
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
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.v10n1.p31-43

Abstract

Unemployment in Indonesia is dominated by SMK graduates. The low soft skills possessed by SMK students is one of the causes. The study was conducted to examine the effect of internship experience, self-efficacy and internal locus of control on job readiness in the accounting field. The study was conducted at SMK Wachid Hasyim Surabaya with the main focus of class XII AKL with a population of 71 students which was then used as a saturated sampling. Data were collected using documentation and questionnaire techniques. This research is included in quantitative research. Hypothesis testing is done by using multiple linear regression analysis technique. The results of the analysis show that partially there is a significant influence of internship experience, self-efficacy and internal locus of control on the work readiness of students in the accounting field. Simultaneously also showed a significant influence of internship experience, self-efficacy and internal locus of control on the job readiness of accounting students.

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