{"title":"Pengaruh Penerapan Pembelajaran Daring, Tingkat Pendidikan Orangtua Dan Kecerdasan Emosional Terhadap Hasil Belajar Komputer Akuntansi","authors":"Siti Fathimatuzzaro, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n2.p190-199","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p190-199","url":null,"abstract":"The success of humans in obtaining education can be supported from several aspects, because the measure of human quality is determined by the level of learning outcomes. This research was conducted with the aim of analyzing the effect of learning, parental education levels and intelligence on learning outcomes of accounting computers. This type of research is quantitative using a sample of Surabaya state university students in the accounting education program class 2018 with purposive sampling technique and collecting data through a questionnaire. The results of regression analysis, partial test (t test) on variables X1, X3 are greater than t table, respectively 2.127 and 3.657. Whereas for the variable X2 t count is smaller than t table which is equal to 0.570. Which means the variable application of online learning (X1), emotional intelligence (X3) has a positive effect on the learning variable (Y) so Ho is rejected, Ha is accepted. The parental education level variable (X2) has no effect on the learning outcome variable (Y) so Ho is accepted, Ha is rejected. Simultaneous test results (f test) showed a result of 37.877 with a significance of 0.000, so Ho is rejected, Ha which says there is a positive influence between the application of learning outcomes of learning computer accounting is accepted. The result of the coefficient of determination (R ^ 2) obtained 0.666 shows that all independent variables affect the variable by 66.6%, while the other 33.4% are obtained from other variables outside the research.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132492126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penerapan Model Pembelajaran Problem Based Learning Berbantuan Buku Ajar Dalam Meningkatkan Hasil Belajar Akuntansi Perbankan Syariah","authors":"Hanifah Rahma Fadilah, L. Hakim","doi":"10.26740/jpak.v9n2.p168-177","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p168-177","url":null,"abstract":"Efforts that can be made to improve learning outcomes are to use learning models that can be considered suitable for improving learning outcomes, one of the most widely used learning models is Problem Based Learning (PBL). The research is used as a tool for analyzing the learning outcomes of Problem Based Learning (PBL), for analyzing the activities carried out by the teacher during the learning process, for evaluating student activities during the teaching and learning process in the classroom or outside the classroom, as well as for analyzing student responses after carrying out learning activities using learning model Problem Based Learning (PBL). The type of research chosen was a Classroom Action Research method or PTK focused on the research model conducted by Kemmis and Mc Taggart. The subjects of this study were XI Sharia Banking (PBS) students of SMK Negeri 1 Sambeng for the 2019/2020 academic period with 30 students. The results conveyed that the teacher had made Problem Based Learning (PBL) according to the syntax stated in the Learning Implementation Plan or abbreviated as RPP which was proven by an increase in student scores and a good response from students.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127753562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Hasil Belajar Micro Teaching dan Lingkungan Keluarga Terhadap Minat Menjadi Guru Akuntansi Melalui Efikasi Diri Sebagai Variabel Moderasi","authors":"Denandhia Arvina Karyantini, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n2.p200-209","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p200-209","url":null,"abstract":"Teacher is the main factor determain the success of education. Professional teachers are needed to achieve these goals. One of the requirements to become a professional teacher is to take an undergraduate education program. However, not all students at State University of Surabaya who take the accounting study program have an interest in becoming an accounting teacher. This is because interest in becoming a teacher can be influenced by encouragement from oneself and strengthened by external factors that come from outside. This study aims to analyze the influence of micro teaching learning outcomes to the interest in becoming an accounting teacher, the influence of the family environment on the interest in becoming an accounting teacher, the effect of micro teaching learning outcomes through self-efficacy on the interest in becoming an accounting teacher, and the influence of the family environment through self-efficacy on the interest in becoming an accounting teacher. The type of ex-post-facto quantitative research. This study has a population 112 students of the Accounting Education, Faculty of Economics and Business, State University of Surabaya. The sampling method was purposive sampling. The sample was determind based on the Slovin formula amounted to 88 students. The data collection was carried out through a likert scale questionnaire which hasben tasted for validity and reability. The result of data analysis using path analysis showed there are micro teaching learning outcomes positively and significantly able to be influenced interest in becoming an accounting teacher, family environtment able to be influenced interest in becoming an accounting teacher positively and significantly, self-efficacy unable moderate of micro teaching learning outcomes on the interest in becoming an accounting teacher, and unable moderate the family environment on the interest in becoming an accounting teacher.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126678880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengembangan Perangkat Pembelajaran Berbasis Problem Based Learning (PBL) untuk Meningkatkan Higher Order Thinking Skill (HOTS)","authors":"M. Siregar, Rizqi Ilyasa Aghni","doi":"10.26740/jpak.v9n2.p292-301","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p292-301","url":null,"abstract":"The aim of this research is to produce a PBL learning tool that can be used to improve HOTS in Accounting Learning Strategy courses in terms of experts, practitioners, and students. This research was a research development. The development process uses the stages of the 4D development model. The data analysis technique is descriptive analysis. The learning device which includes RPP and LKM. Data analysis was conducted to determine the feasibility of the learning device developed by converting the trial data on a five scale. The results of this research are (1) development of learning tools in the form of Learning Implementation Plans and Student Activity Sheets to improve HOTS, on the use of PBL models. The learning device trial was carried out on students participating in the Accounting Learning Strategy course. Before being tested, the learning tool has gone through a revision stage from an expert lecturer and is declared very feasible to be used in learning. (2) Feasibility or quality of learning devices in the form of Learning Implementation Plans and Student Worksheets in terms of various aspects of assessment are categorized as very feasible. (3) Based on the results of student responses to the use of worksheets on the application of PBL to increase HOTS, all aspects of assessment get a score in the very decent category.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123510194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Concept or Practice: Kajian Tentang Respon Kemampuan Kognitif Mahasiswa Pada Matakuliah Penganggaran","authors":"Miranti Puspaningtyas, Sulastri Sulastri","doi":"10.26740/jpak.v9n2.p273-279","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p273-279","url":null,"abstract":"The way a person receives knowledge has various kinds of responses according to their abilities. This research aims to develop an effective learning approach and the response of students' cognitive abilities in budgeting courses both in theory and practice. A quantitative approach is used as a type of Research and Development (R&D) methods on 102 accounting students who taking Budgeting Courses. Data were obtained from Accounting Students of the Faculty of Economics, UM, who were still taking budgeting courses and were given a questionnaire. The results of observations made in the budgeting course showed that the enthusiasm shown by students showed a good and enthusiastic attitude when explained by the lecturer about practical and theoretical. However, when the students were asked to do practice questions in the theory course, they had difficulty applying the theory to the problem. When online lectures, the conclusion is the use of appropriate learning methods and approaches and media will be simulate the response of students' cognitive abilities both theoretically and practically.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129273248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Pengantar Akuntansi, Literasi Digital, Dan Self-Regulated Learning Terhadap Keberhasilan Pembelajaran Akuntansi Keuangan Berbasis Daring","authors":"Pirmina Setyowati, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n2.p149-157","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p149-157","url":null,"abstract":"This research to analyze whether there is an influence between the introduction of accounting, digital literacy and self-regulated learning on the success of online-based financial accounting learning in accounting education students of class 2018. This research is quantitative by taking the data through questionnaires. Based on the results of the regression analysis, it can be seen that in the partial test (t test) the three variables, namely X1, X2 and X3, have t value greater than t table. These results conclude that the three variables have a positive effect on the success of online-based financial accounting learning or it can be said that Ho is rejected and Ha is accepted. The results of the f-test indicate that Ho is rejected and Ha which states that there is a positive influence between the introduction of accounting, digital literacy and self-regulated learning simultaneously on the success of online-based financial accounting learning. In this study, the resulting determinant coefficient is that all independent variables have an effect on the dependent.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127802077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengembangan Bahan Ajar Elektronik Mata Pelajaran Praktikum Akuntansi Lembaga/ Instansi Pemerintah Kelas XI SMK Berbasis Kontekstual","authors":"Nur Aisyah Pratiwi, Agung Listiadi","doi":"10.26740/jpak.v9n2.p220-231","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p220-231","url":null,"abstract":"The use of teaching materials has an important influence in achieving learning objectives. Teaching materials for learning must be appropriate and as needed. This research aims to produce contextual-based electronic teaching materials product, analyze the feasibility of contextual-based electronic teaching materials, and analyze students' responses to contextual-based electronic teaching materials. The 4D model by Thiagarajan, Semmel, and Semmel was used in the development process. The stages consist of define, design, and up to the development, because the disseminate stage is not carried out. The research subjects were material, linguistic, graphic expexrt, and students of class XI competency in accounting at SMKN 1 Surabaya. The types of data uses quantitative and qualitative data. Data analysis was carried out by quantitative and qualitative analysis. The results of the research from expert validation meet very feasible criteria based on the average feasibility of material, language, and graphics. The results after the product trial obtained that students responses met very understandable criteria.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115939728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Peran Efikasi Diri Dalam Memediasi Pengaruh Pengenalan Lapangan Persekolahan (PLP) dan Persepsi Profesi Guru Terhadap Minat Menjadi Guru Akuntansi","authors":"Masrotin Masrotin, Eko Wahjudi","doi":"10.26740/jpak.v9n2.p178-189","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p178-189","url":null,"abstract":"Education Workforce Education Institutions (LPTK) is institutions that produce graduates to be a teacher. But not all students have an interest become a teacher, because growing interest is influenced by many factors. Several factors that are throught to influence growing interest in becoming an accounting teacher is School Field Introduction (PLP), teacher profession perceptions and self-efficacy. The purpose of study to find out self-efficacy as mediation to impact of School Field Introduction (PLP) and teacher profession perceptions on the interest become an accounting teacher. Quantitative research type. The population is active student from department of accounting education 2017, Universitas Negeri Surabaya a total of 96 students with saturated sampling technique. The data collection using a questionnaire. The data analysis method used is SEM-PLS. The acquisition proves 1) PLP has a positive significant effect the interest become an accounting teacher, 2) teacher profession perception has a positive significant effect the interest become an accounting teacher, 3) PLP has a positive significant effect the self-efficacy, 4) teacher profession perception has a positive significant effect the self-efficacy, 5) self-efficacy has a positive significant effect the interest become an accounting teacher, 6) PLP towards the interest become an accounting teacher through self-efficacy, 7) teacher profession perception towards the interest become an accounting teacher through self-efficacy.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134305287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengembangan E-Book Interaktif Berbasis Android Mata Pelajaran Layanan Lembaga Keuangan Syariah","authors":"Ananda Putri Dianti, L. Hakim","doi":"10.26740/jpak.v9n2.p243-253","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p243-253","url":null,"abstract":"The changing of times have reduced the boundary between digital world and physical world in many fields of human life including education. The revised edition of Kurikulum 2013, which was the last change in the education curriculum in Indonesia, must always be balanced with the development of learning tools including teaching materials. This research and development is aimed to develop teaching materials in interactive e-books form based on android devices with a scientific approach to the subject of Islamic financial services in class XII semester 1. This development uses the 4D model belonging to Thiagarjan, Semmel, and Semmel which consists of the stage define, design, develop, and disseminate. However, due to the limitations of the researcher, the research focused on the development stage and implemented the dissemination on a limited basis. The result of this study in feasibility test by a material, linguist, graphical, and stundents’ responses to the use of e-book. From those results, it is known that android based interactive e-book with scientific approach are very suitable for use for learning activities.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127937276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Gaya Belajar, Minat, Dan Motivasi Sebagai Variabel Moderating Terhadap Hasil Belajar Mata Pelajaran Akuntansi Syariah","authors":"Indra Permata Alfiando, L. Hakim","doi":"10.26740/jpak.v9n1.p123-130","DOIUrl":"https://doi.org/10.26740/jpak.v9n1.p123-130","url":null,"abstract":"Student learning outcomes at this time are the effect of multiple factors which can be internal and external. The purpose of this study is to analyze the effects of variables (learning style, interest in learning, and motivation to learn) in class XI students of Islamic Banking at SMK Negeri 2 Mojokerto. The type of this research is quantitative. The population in this study were 118 students of class XI Islamic Banking at SMK Negeri 2 Mojokerto and the samples were taken by means of a possible sample using a simple random sampling method. After taking the data, the results obtained explain that the results of the t test variable Learning Style in this study have a result of 5,359 with a significance result of 0,000 or can be said to be below 0.05. The result of the t test for the Learning Interest variable in this study has a result of 3,314 and a significance result of 0,000 or it can be said that it is below 0.05 so that the researcher concludes that H0 is not accepted while Ha is not rejected. The results of the t-test variable Learning Motivation as a moderating variable in this study have a result of 2.114 followed by a significance value of 0.37 or can be said to be below 0.05. Validity testing uses a significance of 5% provided that all variables r count is greater than r table 0.361 which means it can be declared valid. So (1) there is an effect of learning style, (2) there is an effect of interest in learning, (3) there is an effect of learning motivation as a moderating variable, (4) there is an effect of student learning outcomes in class XI Islamic banking SMK Negeri 2 Mojokerto.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121565557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}