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Jurnal Pendidikan Akuntansi Indonesia

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Published by Universitas Negeri Yogyakarta

ISSN : 08539472 EISSN : 25025104 DOI : 10.21831

Core Subject : Economy, Education,

Economics, Econometrics & Finance Education

Arjuna Subject : -

Articles 356 Documents

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THE EFFECT OF CAREER EXPECTATION, CAREER GUIDANCE, AND WORK MOTIVATION TOWARD WORK READINESS STUDENT Gifaninda Sofiani; Abdullah Taman
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 2 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This research aims to determine: 1) The effect of Career Expectation toward Work Readiness student, 2) The effect of Career toward Work Readiness student, 3) The effect of Work toward Work Readiness student, 4) The effect of Career Expectation, Career Guidance, and Work Motivation simultaneoulsy toward Work Readiness student. This research is an Ex-post facto study with a quantitative approach, conducted at SMK Negeri 1 Bantul with the subject of student of XII Accounting Grader. The data collection technique used was a questionnaire. Before analyzing the data, a prerequisite test for analysis must be carried out, namely normality test, linearity test, and multicollinearity test. The data analysis technique used in this study is simple regression analysis and multiple regression analysis. The results of this study are: 1) There is a positive and significant influence between Career Expectation and Work Readiness with a value of r2x1y 0.153. 2) There is a positive and significant influence between Career Guidance and Work Readiness with a value of r2x2y 0.205. 3) There is a positive and significant influence between Work Motivation and Work Readiness toward Work Readiness student with r2x3y 0.124. 4) There is a positive and significant influence between Career Expectation, Career Guidance, and Work Motivation simultaneoulsy toward Work Readiness student with a value of R2(1,2,3) 0,283. So Career Guidance is a variable with the greatest influence among the three independent variables with r2x2y 0.205 so student can be more active in doing Career Guidance that supports Student toward Work Readiness. Keywords: Work Readiness, Career Expectation, Career Guidance, Work Motivation

IMPLEMENTING THE GAMIFICATION LEARNING METHOD TO IMPROVE LEARNING RESULTS OF ADJUSTING JOURNAL Nur Hida Aulia Majid; Endra Murti Sagoro
Jurnal Pendidikan Akuntansi Indonesia Vol 16, No 2 (2018): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This study aims to improve Cognitive Learning Results of Adjusting Journal through implementing The Gamification Learning Method. The study also test the effectiveness of gamification learning method compare with teacher-centered. The subject of this study were 30 students of grade X Accounting 2 of SMK Negeri 1 Wonosari in the academic year of 2017/2018. This was an Experimented Classroom Action Research conducted in two cycles. The data was collected through tests, field notes, observation, and documentation. Data analysis used were independent sample t-test, paired sample t-test, descriptive data analysis of quantitative and qualitative. Based on the results of research, implementing The Gamification Learning Methods can improve Learning Results of Adjusting Journal. It can be seen from the average percentage of pre-test results 48.27, post-test I 64.57 and post-test II to 80.27 at significance value of 0.000. The Gamification Learning Method is also more effective than the teacher-centered method as shown by Independent Sample T-Test at significance value of 0.031. Keywords: Gamification Learning Method, Learning Results, CAR

IMPLEMENTASI MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE (TPS) UNTUK MENINGKATKAN MOTIVASI BELAJAR AKUNTANSI SISWA KELAS X AKUNTANSI SMK MUHAMMADIYAH 1 PRAMBANAN KLATEN TAHUN AJARAN 2018/2019 Intan Syafriatna; Amanita Novi Yushita
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 2 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Penelitian ini bertujuan untuk meningkatkan Motivasi Belajar Akuntansi Siswa Kelas X Akuntansi SMK Muhammadiyah 1 Prambanan Klaten Tahun Ajaran 2018/2019 melalui Implementasi Model Pembelajaran Kooperatif Tipe Think Pair Share (TPS). Penelitian ini merupakan Penelitian Tindakan Kelas yang dilaksanakan dalam dua siklus. Penelitian yang dilakukan terdiri dari empat tahapan yaitu perencanaan, pelaksanaan, pengamatan dan refleksi. Subjek penelitian siswa kelas X Akuntansi SMK Muhammadiyah 1 Prambanan Klaten Tahun Ajaran 2018/2019 berjumlah 23 siswa. Pengumpulan data dilakukan dengan observasi, angket dan dokumentasi. Teknik analisis data dalam penelitian ini adalah analisis data deskriptif kuantitatif dengan persentase. Hasil penelitian menunjukkan bahwa Implementasi Model Pembelajaran Kooperatif Tipe Think Pair Share (TPS) dapat Meningkatkan Motivasi Belajar Akuntansi Siswa Kelas X Akuntansi SMK Muhammadiyah 1 Prambanan Klaten Tahun Ajaran 2018/2019 yang ditunjukkan dengan adanya peningkatan persentase skor Motivasi Belajar Akuntansi berdasarkan data hasil observasi dan angket. Berdasarkan data hasil observasi, skor rata-rata Motivasi Belajar Akuntansi mengalami peningkatan sebesar 12,86% dari 74,40% pada siklus I menjadi 86,71% pada siklus II. Sedangkan berdasarkan data hasil angket, skor rata-rata Motivasi Belajar Akuntansi mengalami peningkatan sebesar 9,97% dari 73,35% pada siklus I menjadi 83,13% pada siklus II. Secara keseluruhan, persentase skor rata-rata Motivasi Belajar Akuntansi mengalami peningkatan sebesar 11,42% dari 73,75% pada siklus I menjadi 85,17% pada siklus II. Kata kunci: Think Pair Share (TPS), Motivasi Belajar Akuntansi

IMPLEMENTASI STRATEGI PEMBELAJARAN AKTIF TIPE INSTANT ASSESSMENT UNTUK MENINGKATKAN PRESTASI BELAJAR KOMPETENSI DASAR MENGELOLA KARTU UTANG SISWA KELAS XI AKUNTANSI 2 SMK YAPEMDA 1 SLEMAN TAHUN AJARAN 2017/2018 Nia Puspita Dewi; Siswanto Siswanto
Jurnal Pendidikan Akuntansi Indonesia Vol 16, No 2 (2018): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Penelitian ini bertujuan untuk meningkatkan Prestasi Belajar Kompetensi Dasar Mengelola Kartu Utang melalui Implementasi Strategi Pembelajaran Aktif Tipe Instant Assessment pada siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018.Jenis penelitian ini yaitu penelitian tindakan kelas yang dilaksanakan dalam dua siklus. Masing-masing siklus terdiri dari satu kali pertemuan. Setiap siklus terdiri dari empat tahap yaitu perencanaan tindakan, pelaksanaan tindakan, pengamatan tindakan dan refleksi tindakan. Subjek dalam penelitian ini adalah siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018 yang berjumlah 20 siswa. Indikator keberhasilan pada penelitian ini adalah apabila terjadi peningkatan nilai rata-rata siswa setelah tindakan (post test) siklus I ke nilai rata-rata siswa setelah tindakan (post test) siklus II dan apabila 75% dari jumlah seluruh siswa dapat mencapai nilai KKM yang ditentukan oleh sekolah yaitu 78. Teknik analisis data yang digunakan adalah deskriptif kualitatif dan deskriptif kuantitatif dengan persentase.Hasil penelitian menunjukkan bahwa Implementasi Strategi Pembelajaran Aktif Tipe Instant Assessment dapat meningkatkan Prestasi Belajar Kompetensi Dasar Mengelola Kartu Utang siswa kelas XI Akuntansi 2 SMK YAPEMDA 1 Sleman Tahun Ajaran 2017/2018. Keberhasilan tindakan tersebut dibuktikan dengan terjadinya peningkatan nilai rata-rata setelah tindakan (post test) I ke nilai rata-rata setelah tindakan (post test) II. Pada siklus I nilai rata-rata setelah tindakan (post test) sebesar 77,3 dan pada siklus II Sebesar 80,15. Secara keseluruhan kenaikan nilai rata-rata adalah sebesar 2,85 setelah adanya tindakan dengan dua siklus. Peningkatan juga terjadi pada jumlah siswa yang mencapai Kriteria Ketuntasan Minimal (KKM) yaitu pada siklus I jumlah siswa yang mencapai KKM sebesar 60% dan siklus II sebesar 85%, sehingga secara keseluruhan kenaikan sebesar 25% setelah adanya tindakan dengan dua siklus. Kata Kunci: Instant Assessment, Prestasi Belajar, Kartu Utang.

KARAKTERISTIK BUTIR SOAL TES UJIAN AKHIR SEMESTER HUKUM BISNIS Eka Ary Wibawa
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 1 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Penelitian ini bertujuan untuk mengetahui karakteristik butir soal tes UAS Hukum Bisnis. Karakteristik butir soal yang dicari meliputi tingkat kesukaran, daya beda, dan keberfungsian pengecoh. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Subjek penelitian ini mahasiswa Jurusan Pendidikan Akuntansi. Objek penelitian ini yakni respon jawaban tes sebanyak 75 respon jawaban. Teknik pengumpulan data menggunakan tes dengan instrumen penelitian berupa soal tes sebanyak 75 butir soal. Validitas tes dibuktikan dengan expert judgment dan reliabilitas tes diestimasi dengan formula KR-20. Teknik analisis data dilakukan dengan analisis butir soal tes yang terdir atas tingkat kesukaran, daya beda, dan keberfungsian pengecoh. Hasil penelitian menunjukkan bahwa: (1) tingkat kesukaran butir soal tes ujian akhir semester hukum bisnis yang masuk ke dalam kategori sedang = 88%, sukar = 4%, mudah = 5,3%, sangat sukar = 0% dan sangat mudah = 2,7%; (2) daya beda butir soal tes ujian akhir semester hukum bisnis yang lebih dari 0,30 = 88%, antara 0,10 s.d. 0,29 = 4%, dan kurang dari 0,10 = 8%; (3) keberfungsian pengecoh pada butir soal tes ujian akhir semester hukum bisnis yang berfungsi dengan baik sebesar 83,7% dan sisanya 17,3% tidak berfungsi dengan baik.Kata Kunci: karakteristik butir soal tes, hukum bisnis

16 MEDIA PEMBELAJARAN POP-UP BOX SIMULASI MYOB ACCOUNTING PADA MATA PELAJARAN KOMPUTER AKUNTANSI Denisa Nugrah Anggraeni; Sukirno Sukirno
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 1 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Media dalam pembelajaran dinilai penting untuk menarik perhatian siswa dalam memahami isi pelajaran yang berkaitan dengan makna visual. Penelitian pengembangan media pembelajaran ini bertujuan untuk mengembangan media pembelajaran Pop-up Box Simulasi MYOB Accounting pada mata pelajaran komputer akuntansi untuk siswa kelas XII Akuntansi 1 SMK Negeri 1 Bawang Banjarnegara, menghasilkan media pembelajaran Pop-up Box Simulasi MYOB Accounting pada mata pelajaran komputer akuntansi yang layak berdasarkan penilaian ahli materi, ahli media, dan praktisi pembelajaran akuntansi, serta mengetahui penilaian siswa terhadap media pembelajaran Pop-up Box Simulasi MYOB Accounting. Penelitian ini merupakan jenis penelitian dan pengembangan (Research and Development). Hasil penelitian menunjukkan bahwa media pembelajaran Pop-up Box Simulasi MYOB Accounting dikembangkan melalui 5 tahapan yaitu analysis, design, development, implementation, dan evaluation. Media Pop-up Box Simulasi MYOB Accounting layak digunakan sebagai media pembelajaran berdasarkan penilaian dari ahli materi diperoleh persentase kualitas kelayakan media sebesar 90,53% yang termasuk dalam kategori sangat layak, ahli media diperoleh persentase kualitas kelayakan media sebesar 91,25% yang termasuk dalam kategori sangat layak, dan praktisi pembelajaran akuntansi diperoleh persentase kualitas kelayakan media sebesar 83,81% yang termasuk dalam kategori sangat layak. Selanjutnya untuk penilaian siswa kelas XII Akuntansi 1 diperoleh persentase kualitas kelayakan media sebesar 94,67% yang termasuk dalam kategori sangat layak.Kata Kunci: Media Pembelajaran, Komputer Akuntansi, ADDIE, Pop-up Box, MYOB Accounting.

IMPROVING LEARNING OUTCOMES OF BASIC ACCOUNTING IN X GRADERS THROUGHT COOPERATIVE LEARNING MODELS IN JIGSAW TYPE Risa Novita Wati; Adeng Pustikaningsih
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 2 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This study aims to: find out the differences in learning outcomes of Basic Accounting in X Graders at SMK Negeri 1 Depok Academic Year 2018/2019 before and after the application of the Jigsaw Cooperative Learning Models. This research is a Quasi-Experimental study. Data collection techniques using simple random sampling for the selection of control classes and experimental classes that will be drawn randomly. The subjects of this study were students of class X AKL 1 and X AKL 3 at SMK Negeri 1 Depok. The design of data collection in this study uses the Pretest-posttest control group design model. Data analysis was performed using descriptive analysis and hypothesis testing. The results of the study are: (1) the pre-test learning outcomes in the control class obtained an average value of 71.376, the highest value of 90 and the lowest value of 50. While the pre-test scores in the experiment class obtained an average value of 71.8, the highest value of 90 and the lowest value of 50 (2) post-test learning outcomes in the control class obtained an average value of 71.433, the highest value of 83 and the lowest value of 60. While the post-test in the experiment class obtained an average of 80.733 with the highest value of 90 and the lowest value of 67. (3) Based on the results of the t-test that is 6.122 ≥ 2.00172 or tcount ttable on the results of the post-test of the experiment group and the control group, it can be concluded that there are significant differences between the results of the control class and the experiment class so that there is a significant increase the application of Cooperative Learning Models in Jigsaw type in Basic Accounting subjects to the learning outcomes of X Accounting Graders. Keywords: Jigsaw, Learning Outcomes, Basic Accounting

DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON COMPUTER TO IMPROVE STUDENT LEARNING MOTIVATION Kartika Bunga Nadhya Noor; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 16, No 2 (2018): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This research is aimed at developing interactive learning media for class X student of Accounting Major at SMK Muhammadiyah 1 Yogyakarta with basic competency materials Making Adjustment Journal Entries and also examines the feasibility of interactive learning media as well as investigate the improvement of student learning motivation after using the media. This research used Research and Development (R D) models and adapted ADDIE development model, which include 5 phases, namely: Analysis, Design, Development, Implementation, and Evaluation. The measurement of students learning motivation used questionnaire filled by 33 students of class X AK 1 as treatment group and 33 students of class X AK 2 as control group. The research results show that interactive learning media in Basic Accounting Subject declared as Strongly Feasible category with average scores of 4.5 by material expert, 4.47 by media expert, 4.35 by accounting teacher, and 4.29 by students. Based on student learning motivation analysis, the treatment group obtain an increase of 6% from 73% to 79% and control group obtain an increase of 2% from 74% to 76%. Keywords: Interactive Learning Media, Student Learning Motivation, ADDIE, Basic Accounting, Adjustment Journal Entries

DEVELOPMENT OF INTERACTIVE LEARNING MEDIA LECTORA INSPIRE ON BASIC BANKING SUBJECT TO IMPROVE STUDENT’S LEARNING INTEREST Pratiwi Apriniya; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 2 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This research aimed to develop interactive learning media with Lectora Inspire for the students of grade X AKL SMK Negeri 1 Tempel on Basic Banking subjects with the competence of saving. The research used the Research Development with ADDIE (analysis, design, development, implementation, evaluation) model. The media was assessed by material expert, media expert, and teacher. The results show that the feasibility of interactive learning media by material expert in strongly feasible category (average score of 4, 26), by media experts in strongly feasible category (average score of 4, 36), by teacher in strongly feasible (average score of 4, 33), and by students in feasible category (average score of 4, 07). The interactive learning media developed is strongly feasible to be used as learning media for students. The student’s learning interest before and after the use of interactive learning media has increased by 8% from 64% to 72%. Paired sample t-test obtained tcount -5.213 with sig 0.000 showed significant learning interest’s improvement. Therefore, it can be concluded that interactive learning media is able to improve student’s learning interest. Keywords: Interactive Learning Media, Lectora Inspire, Student’s Learning Interest.

PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN DI FKIP UNIVERSITAS SEBELAS MARET Ngadiman Ngadiman
Jurnal Pendidikan Akuntansi Indonesia Vol 6, No 2 (2008): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

The aims of this research are to know: ( 1) amputation mechanism, endorsement, andreporting of Income Tax in FKIP UNS ( 2) resistance in executing amputation, endorsement andreporting [of] Income Tax [in] FKIP UNS. According to target of this research hence thisresearch use the descriptive method qualitative. Type of is source of data used in this researchcover the informan, observation and event. this Research data is obtained with the observationtechnique, circumstantial interview, and documentation. This research represent the researchqualitative, hence technique cuplikan used more selective having the character of that isemphasized at the quality of the understanding of information to accurate problems. Frominferential research result 1) crosscut production of PPh Section 21 in FKIP UNS can begrouped to become the: salary, honorarium, functional allowance, overtime DIK.S, to faction IIIto to the 2) PPh Section 21 which have been cut to Exchequer pass the BNI Branch the slowestUNS date of 10 next month;moon takwim. Reporting PPh section 21 conducted by Head OfficeUNS, FKIP only as Owner of Advanced Money Work The ( PUMK) 3) Amputation PPh section22 conducted by treasurer FKIP that is at the time of conducting payment for the buying ofgoods and service to its client. Endorsement PPh Section 22 this conducted by treasurer FKIP[of] while reporting Bursar of DIK.S of Head Office UNS. As does PPh Section 21 bursar FKIPonly as Owner of Advanced Money Work The ( PUMK ) 4) Amputation PPh section 23conducted by treasurer FKIP that is at the (time) of [doing/conducting] payment to service giverTaxpayer. Endorsement PPh Section 23 this conducted by treasurer FKIP, while reportingBursar of DIK.S of Head Office UNS, bursar FKIP only as Owner of Advanced Money Work the( PUMK) 5) Execution of Amputation and reporting PPh Section 21, PPh Section 22 and PPhSection 23 in general no resistance.

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