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<![CDATA[IMPLEMENTASI MODEL PEMBELAJARAN KOOPERATIF TEKNIK JIGSAW UNTUK MENINGKATKAN MOTIVASI BELAJAR AKUNTANSI SISWA ]]>
<![CDATA[Kesuma, M. Aditya Indra]]>;
<![CDATA[Sukirno, Sukirno]]>
<![CDATA[ Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 3, Maret 2015 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i3.6071
<![CDATA[Penelitian ini bertujuan untuk meningkatkan Motivasi Belajar Akuntansi kelas XI IPS 1 Madrasah Aliyah Negeri Pakem Sleman Tahun Ajaran 2014/2015 dengan Implementasi Model Pembelajaran Kooperatif Teknik Jigsaw. Penelitian ini merupakan penelitian tindakan kelas (PTK) dengan subjek penelitian siswa kelas XI IPS 1 Madrasah Aliyah Negeri Pakem Sleman Tahun Ajaran 2014/2015 yang berjumlah 32 siswa. Penelitian ini dilaksanakan dalam dua siklus dalam dua pertemuan. Tiap siklus terdiri dari empat rencana tindakan yaitu: perencanaan, tindakan, pengamatan, dan refleksi. Kompetensi Dasar yang dipilih yaitu Mencatat Transaksi ke dalam Jurnal Umum. Pengumpulan data penelitian ini dilakukan dengan observasi dan angket. Analisis data yang dilakukan adalah analisis data kuantitatif dengan persentase yang dilakukan dengan menghitung skor Motivasi Belajar Akuntansi, menyajikan data dan penarikan kesimpulan. Berdasarkan hasil penelitian disimpulkan bahwa Implementasi Model Pembelajaran Kooperatif Teknik Jigsaw dapat meningkatkan Motivasi Belajar Akuntansi siswa kelas XI IPS 1 Madrasah Aliyah Negeri Pakem Sleman Tahun Ajaran 2014/2015 yang dibuktikan dengan adanya peningkatan persentase skor Motivasi Belajar Akuntansi dari sebelum Implementasi Teknik Jigsaw sebesar 72,71% meningkat sebesar 3,12% menjadi 75,83% di siklus 1. Peningkatan juga terjadi pada siklus I ke siklus II yaitu sebesar 6,05% atau dari 75,83% pada siklus I menjadi 81,88% pada siklus II.]]>
<![CDATA[THE PRINCIPLE OF ZAKAT, INFAQ, AND SHADAQAH ACCOUNTING BASED SFAS 109 ]]>
<![CDATA[Habib, Anang Ariful]]>
<![CDATA[ Journal of Accounting and Business Education 2016: JABE: VOL. 1, ISSUE 1, SEPTEMBER 2016 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.6725
<![CDATA[The purpose of this research was to determine whether PSAK 109 about accounting of zakat, infaq and shadaqah that made by the government together with IAI that used as guidelines for the preparation of financial statement on the organization of zakat has been applied to the Amil Zakat, infaq and Shadaqah Agency (BAZIS). This research is the study of literature review in which the emphasis will be on the use of secondary data. Stages in this study, namely: formulating the problem, look for sources of literature that discusses the topic under study, evaluating the data, and analyze with interpret. Results from the study showed that most BAZIS in making financial report has not been guided by PSAK 109, which is still a lot of companies that use financial simple reporting with basic cash method, where in the recording of all transactions is only done when issuing and receiving cash.Keywords: accounting of zakat, infaq and shadaqah, PSAK 109, BAZIS]]>
<![CDATA[PENGEMBANGAN BAHAN AJAR MATAKULIAH PRAKTIKUM PENGANTAR AKUNTANSI DENGAN PROGRAM MICROSOFT VISUAL BASIC ]]>
<![CDATA[Andayani, Endang Sri]]>;
<![CDATA[Irafahmi, Diana Tien]]>;
<![CDATA[Sulastri, Sulastri]]>
<![CDATA[ Journal of Accounting and Business Education 2012: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 1, Maret 2012 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.6009
<![CDATA[Tujuan yang ingin dicapai dari kegiatan penelitian ini adalah tersusunnya bahan ajar praktikum akuntansi berbasis compact disk (CD) dengan menggunakan program Visual Basic yang mampu meningkatkan kualitas pembelajaran, yakni peningkatan pemahaman dan ketrampilan professional memanfaatkan teknologi komputer bagi mahasiswa. Setelah melalui serangkaian proses validasi uji coba dan pakar, dihasilkan bahan ajar praktikum Pengantar Akuntansi yang dikemas dalam bentuk compact disk yang kemudian diinstal pada komputer mahasiswa. Isi bahan ajar berbasis CD ini terdiri dari 2 komponen utama yaitu kasus dan kertas kerja. Hasil dari validasi dan uji coba menunjukkan bahwa bahan ajar praktikum ini telah memenuhi kriteria âsangat baikâ dalam menyelesaikan kasus-kasus akuntansi dan valid atau siap untuk digunakan dalam matakuliah praktikum Pengantar Akuntansi. ]]>
<![CDATA[PEMAHAMAN MAHASISWA AKUNTANSI TENTANG ASET, KEWAJIBAN DAN EKUITAS ]]>
<![CDATA[Shulthoni, Moch.]]>;
<![CDATA[Arifanti, Rachma]]>
<![CDATA[ Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 4, September 2015 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i4.6076
<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemahaman mahasiswa akuntansi terhadap makna aset, kewajiban, dan ekuitas. Pemahaman akuntansi yang dimiliki individu akan memberikan sebuah wacana dan keputusan penting yang berhubungan dengan kondisi manajerial sebuah perusahaan. Sampel dalam penelitian ini adalah mahasiswa akuntansi yang sesuai dengan syarat dari beberapa perguruan tinggi di Kota Kediri. Pengujian hipotesis dalam penelitian ini menggunakan uji koefisien determinasi (R2), uji keberartian model (uji F) dan Uji signifikansi parameter individual (Uji T) yang menunjukkan setiap variabel independen berpengaruh terhadap variabel dependen. Hasil dari penelitian ini menunjukkan bahwa perguruan tinggi dan metode pembelajaran tidak mempengaruhi pemahaman mahasiswa akuntansi terhadap makna aset, kewajiban dan ekuitas dan minat mata kuliah akuntansi dan jurusan asal sekolah mempengaruhi pemahaman mahasiswa akuntansi terhadap makna aset, kewajiban dan ekuitas.]]>
<![CDATA[Determinan The Evaluation of Work Unit Application System (Sistem Aplikasi Satker (SAS) : An Information System of Success Model Approach ]]>
<![CDATA[Laksana, Pandu Krida]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Baridwan, Zaki]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9756
<![CDATA[This study aims at examining and analyzing the effects of system quality, information quality, the significance of system on user satisfaction partaking as mediating variables. The survey was carried through by way of census mode (total sampling) in all individuals using SAS and were employed in work units (Satker) partnering with KPPN Sidoarjo in fiscal year 2016, with the number of 86 research subjects. The used analysis methods was SEM-PLS with the assistance of WarpPLS Software 5.0. The results showed that there was a positive effect of the system quality, the importance of the system, and the usability of the system on usersâ satisfaction, but the information quality was not empirically proven effective on user satisfaction. The system quality and information quality positively effected on the usability of the system, but the importance of the system did not affect the usefulness of the system. Keywords: Usability, user satisfaction, information quality, system quality, significance of the system.]]>
<![CDATA[The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Understanding Magnitude of Behavioral Accounting ]]>
<![CDATA[Widhianningrum, Purweni]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i2.8488
<![CDATA[This study aimed to examine the effect of intellectual, emotional and spiritual quotient to the level of understanding behavioral accounting. This population are Accounting Education students who are taking a behavioral accounting class, amounted to 87 students. Purposive sampling was done to sampling technique, so the total sample used are 81 respondents. Data analysis method used is multiple regression. The results showed that among the intellectual, emotional, and spiritual quotient which is owned accounting student, there only intellect quotient that is positive and significant impact on the level of understanding of behavioral accounting. This indicates that the level of understanding of behavioral accounting at the undergraduate program is still on the cognitive aspects. Thus, accounting behavioral simply understood as a method should be implemented and applied when they were faced with a condition that requires make a logical reasoning of all the problems in the field of accounting. Keywords: intellectual quotient, emotional quotient and spiritual quotient, and behavioral accounting]]>
<![CDATA[The Influence of Consciousness, Tax Penalty and the Quality of Tax Authorities Service on Tax Complience (Survey on Taxpayer of Boarding House in Lowokwaru District) ]]>
<![CDATA[Handayani, Ucik]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i2.8493
<![CDATA[: This study aims to know the effect of awareness, tax penalties and quality of service tax authorities on the boarding house taxpayer compliance at Lowokwaru area. The kind of this research is kuantitatif with population is boarding house taxpayers at Lowokwaru. Based on data from the Dinas Pendapatan Daerah Kota Malang, until the end of July 2015 there were 673 boarding house. Data was collected by proportional random sampling, the number of sample is 87 boarding house taxpayers at 8 areas. The method of collecting data by distributing questionnaires and documentation. Analysis of the data using logistic regression analysis with SPSS 21 for Windows for helping. Based on the result of analysis, the conclution is awareness, tax penalties and quality of services tax authorities is not effect to the taxpayer compliance. That is because the application of rule boarding house are new for boarding house taxpayer at Lowokwaru area and Dinas Pendapatan Daerah is not give sosialiszation about the rule to the taxpayer. So the knowledge about the rule is still low and then all independence variables not effect to dependen variable. For the next researcher can find other factors that effect to the boarding house taxpayer complience. Keywords: awareness, tax penalties, quality of services tax authorities, taxpayer compliance.]]>
<![CDATA[A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team ]]>
<![CDATA[Ocktavianto, Eko Prasetyo]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Purwanti, Lilik]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9746
<![CDATA[This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees. Keywords: budget, consistency, planning and budgeting, TAPD]]>
<![CDATA[The Implementation of Self Regulated Learning Model Using Ict Media Toward The Students Achievement in Introduction to Accounting Course ]]>
<![CDATA[Herawati, Nyoman Trisna]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9755
<![CDATA[This study aimed at describing an effect of implementing self regulated learning (SRL) models towards studentsâ achievement in Introduction to Accounting course. The study was conducted at the Department of Accounting in 2015/2016 utilizing a post-test only control group design, involving the second semester students as the subject. The Samples were determined based on simple random sampling in which every individual in the population had an equal chance to be chosen as a sample. The results of the post-test indicated that the students who were treated with self regulated learning (SRL) models had better achievement than those treated with a conventional model. The means score of the experimental group was 79.64 higher than that the control group which was only 69.39. It can be concluded that the studentsâ achievement of experimental group was better than the control group. The result of t-test indicated that the assumption of equal variance not assumed significance probability 2.479 and the significant level about 0.016 (two tail), meaning that significance less than 0.05. The null hypothesis was rejected and the alternative hypothesis was accepted. This conclude that there was a significant difference between the studentsâ achievement treated by self regulated learning (SRL) models and those treated with conventional models. Keywords: SRL, Media ICT, Learning Outcomes]]>
<![CDATA[The Determinant of Banking Efficiency in Indonesia (DEA Approach) ]]>
<![CDATA[Sari, Putri Zanufa]]>;
<![CDATA[Saraswati, Erwin]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i2.8489
<![CDATA[This research is aimed to analyze efficiency performance in banking industries in Indonesia within 2012-2014 period. Data Envelopment Analysis method was used to find determinant in Tobit regression model. Purposive sampling was used to determine samples with the number of companies up to 89 banks consist of 5 different groups. Those are 26 state and local government own enterprises, 6 foreign banks, 11 mixed banks, 19 BUSN Devisa, 27 BUSN non Devisa. Based on analysis result, obtained that the foreign banks has the efficiency the highest compared to a group of banks BUMN/BUMD ( the government banks), BUSN non-foreign exchange , BUSN foreign exchange , and a group of banks a mixture. Efficiency in banking influenced by return on assets (ROA). The higher roa will be able to improve the efficiency banks in indonesia .Keywords: DEA, Tobit, ROA, CAR, NPL]]>
