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PENGARUH PEMBELAJARAN TGT BERBANTUAN SMARTGAPOLY INTERACTIVE MEDIA TERHADAP PRESTASI BELAJAR AKUNTANSI SISWA SMK Satiti, Abidah Dwi Rahmi; -, Susilaningsih
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

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ABSTRAKÂ Penelitian ini bertujuan untuk menguji perbedaan pengaruh antara model pembelajaran kooperatif Team Games Tournament (TGT) berbantuan Smartgapoly Interactive Media (MPK-TGT Smartgapoly) dan model pembelajaran langsung (MPL) terhadap prestasi belajar akuntansi siswa SMK. Jenis penelitian ini adalah penelitian eksperimen semu dengan nonequivalent pretest and posttest control-group design. Populasi dalam penelitian ini adalah siswa kelas X Jurusan Bisnis dan Manajemen SMKN 1 Karanganyar yang berjumlah 251 siswa. Sampel penelitian diambil sebanyak 2 kelompok yang dirinci 35 siswa untuk kelompok eksperimen (kelas X 3) dan 36 siswa untuk kelompok kontrol (kelas X 5). Teknik pengambilan sampel dilakukan menggunakan simple random sampling. Data dikumpulkan menggunakan metode dokumentasi, observasi, wawancara, dan tes. Data dianalisis menggunakan t-test pada taraf siginifikansi 5%. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengaruh antara MPK-TGT Smartgapoly dan MPL terhadap prestasi belajar akuntansi. Prestasi belajar akuntansi siswa yang belajar menggunakan MPK-TGT Smartgapoly menunjukkan hasil yang lebih baik daripada siswa yang belajar dengan MPL.Â Â ABSTRACTÂ The objective of this research is to investigate whether there is a difference effect between between the TGT cooperative learning model assisted Smartgapoly interactive media (MPK-TGT Smartgapoly) and the direct learning model (MPL) on learning achievement in accounting. This research used the quasi experimental research method with nonequivalent pretest and posttest control-group design. The population of research was the students as many as 251 students in Grade X of Business and Management Department, State Vocational High School 1 Karanganyar. The samples of research consisted of 2 groups. They came from 2 different groups, 35 students from Grade X 3 as Experimental Group and 36 students from Grade X 5 as Control Group. The samples of research were done by using the simple random sampling. The data of research were gathered through documentation, observation, interview, and test method. The data of research were analyzed by using the t-test at the significance level of 5%. The finding is show that there is a difference effect between MPK-TGT Smartgapoly and MPL on learning achievement in accounting. The learning achievement in accounting of students who learned using MPK-TGT Smartgapoly are better than that of those who learned using MPL.Â Kata Kunci: Team Games Tournament (TGT), Smartgapoly interactive media, prestasi belajar, akuntansi

PENGEMBANGAN BAHAN AJAR AKUNTANSI BERBASIS SISTEM PEMBELAJARAN OTAK UNTUK SMK KELAS X Haji, Nia Vita Kusuma; -, Susilaningsih; Ivada, Elvia
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

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ABSTRAKÂ Tujuan penelitian ini untuk mengembangkan, menguji kelayakan,danÂ menguji efektivitas bahan ajar akuntansi berbentuk modul berbasis sistem pembelajaran otak untuk siswa SMK Kelas X. Metode yang digunakan adalah modifikasi penelitian dan pengembangan Borg & Gall. Subjek penelitian adalah siswa kelas X Akuntansi SMK Selamat**. Data dikumpulkan dengan metode angket dan tes. Angket diuji dengan validitas konstruk. Tes diuji dengan validitas isi dan validitas butir item. Reliabilitas tes diuji dengan rumus Alpha. Hasil penelitian yaitu (1) pengembangan modul diawali dengan melakukan penelitian dan pengumpulan informasi awal, merencanakan bagian-bagian modul, membuat perangkat pembelajaran, mengembangkan format modul awal, melakukan uji coba dan revisi, dan penyebaran; (2) modul dinyatakan layak dengan nilai 80,77 oleh ahli materi, 63, 55 oleh ahli media, dan 83 oleh siswa; (3) modul memiliki efektivitas yang lebih tinggi dibandingkan dengan bahan ajar lama, terbukti dari hasil t-test independent hasil belajar siswa menunjukkan rhitung > rtabel. Hasil perhitungan rhitung pada aspek kognitif, afektif, dan psikomotorik masing-masing sebesar 4,840, 8,287, dan 4,361, rtabel pada taraf signifikansi 0,05 (sig 2 tailed) df 70 adalah 1,994.**Merupakan nama samaran.Â ABSTRACTÂ The objectives of this research are to develop, toÂ examine the feasibility , and to examine the effectiveness of the accounting learning material design formed module based on the brain-based learning for the students in Grade X of Vocational High School. This research used the research and development (R&D) method claimed by Borg & Gall with some modification. The subjects of research were the Grade X students of Vocational High School of Selamat. The data of research were collected through questionnaire and test. The former was validated using the construct validity. The latter was validated using the content validity and the item validity, and its reliability was tested using the Alpha formula. The results of research are as follows: 1) The module development includes preliminary research and information collection, planning the module parts, creating the learning devices, developing the preliminary module format, conducting preliminary product testing and executing revision, and dissemination of product respectively. 2) the module is declared feasible to be used as it is scored 80.77 by material expert, 63.55 by media expert, and 83 by student. 3) the module has a higher effectiveness than the old learning material as indicated by the result of the independent t test on the studentsâ learning result where the value rcount Â > rtable. The result of calculation shows that the values of rcount which covers three aspects, namely cognitive, affective, and psychomotor ones are 4.840; 8.287; and 4.361. Meanwhile, the value of rtable at the significance level = 0.05 (sig 2 tailed) with the df 70 is 1.994.Â Kata kunci: bahan ajar, strategi pembelajaran, hasil belajar

UPAYA MENINGKATKAN KUALITAS PEMBELAJARAN AKUNTANSI MELALUI PENERAPAN STRATEGI PEMBELAJARAN AKTIF TIPE INDEX CARD MATCH DENGAN TEKNIK PENGHARGAAN (REWARD) Lisyaningrum, Nenie; -, Susilaningsih; Octoria, Dini
Tata Arta Vol 1, No 2 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah untuk meningkatkan kualitas pembelajaran akuntansi melalui penerapan strategi pembelajaran aktif tipe index card match dengan teknik penghargaan (reward). Penelitian ini menggunakan prosedur penelitian tindakan kelas yang dilaksanakan dalam dua siklus, masing-masing siklus terdiri atas perencanaan tindakan, pelaksanaan tindakan, observasi atau pengamatan, dan refleksi. Subjek penelitian adalah siswa kelas XI IPS 1 di SMA Bintang Harapan*, dengan jumlah siswa 34 orang yang terdiri dari 17 orang siswa laki-laki dan 17 orang siswa perempuan. Sumber data penelitian ini berasal dari siswa. Pengumpulan data dengan tes, observasi, wawancara, dokumentasi dan angket. Validitas data menggunakan teknik triangulasi sumber dan metode. Analisis data menggunakan analisis statistik deskriptif dan analisis interaktif.Hasil penelitian menunjukkan bahwa melalui penerapan strategi pembelajaran aktif tipe index card match dengan teknik penghargaan (reward) dapat meningkatkan kualitas pembelajaran akuntansi siswa. Kualitas pembelajaran ditinjau dari dua segi yaitu segi proses, indikatornya adalah motivasi belajar siswa dan partisipasi siswa dan segi hasil, indikatornya adalah hasil belajar siswa aspek kognitif. Indikator motivasi belajar siswa mengalami peningkatan dari pra siklus sebesar 49,35% menjadi 71,10% di siklus I, dan menjadi 80,14% di siklus II. Indikator partisipasi siswa mengalami peningkatan dari pra siklus sebesar 19,11%, menjadi 52,89% di siklus I, dan menjadi 94,48% di siklus II. Indikator hasil belajar siswa aspek kognitif mengalami peningkatan pada prasiklus sebesar 38,23% menjadi 67,65%di siklus I dan menjadi 85,29% di siklus II.*Merupakan nama samaranKata kunci: Strategi pembelajaran aktif, motivasi belajar siswa, partisipasi siswa, hasil belajar siswa.Â Â ABSTRACTÂ The objectiveÂ of this research is to improve the Accounting learning quality through the application of the active learning strategy of the index card match type with reward technique. This research used the Classroom Action Research procedure with two cycles. Each cycle consisted of four phases, namely: planning, implementation, observation, and reflection. The subject of research was all of the students as many as 34, 17 males and 17 females, in Grade XI of Social Science 1 in State Senior Secondary School Bintang Harapan*. The data source of research was the students.The data were collected through test, observation, in-depth interview, documentation, and questionaire. They were validated by using the data source and method triangulations and analyzed by using the statistical, descriptive, and interactive models of analyses.The application of the active learning strategy of the index card match type with reward technique can improve the studentsâ Accounting learning quality. The learning quality is viewed from learning process and achievement. The former includes the studentsâ learning motivation participation indicators, and the latter includes the studentsâ cognitive aspect. The percentage of the studentsâ learning motivation is 49.35 in Pre-cycle. Following the treatment it becomes 71.10% in Cycle I and 80.14% in Cycle II respectively. Moreover, the percentage of the studentsâ participation is 19.11% in Pre-cycle. Following the treatment, it becomes 52.89% in Cycle I, 94.48% in Cycle II. Finally, the percentage of the students who fulfilled the minimum learning completeness is 38.23%. Following the treatment, it becomes 67.65% in Cycle I and 85.29% in Cycle II.*Represents the pseudonymKeywords: Active learning strategy, studentsâ learning motivation, studentsâ learning participation, studentsâ learning achievement.

PROFIL DAN LEARNING OUTCOMES LULUSAN PENDIDIKAN AKUNTANSI SEBAGAI REFERENSI LPTK DALAM MENYIAPKAN GURU AKUNTANSI BERMUTU -, Susilaningsih; -, Siswandari; Sumaryati, Sri; Muchsini, Binti
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

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ABSTRAKÂ Tujuan penelitian ini adalah menetapkan profil dan learning outcome lulusan Program Studi Pendidikan Akuntansi FKIP Universitas Sebelas Maret. Penetapan profil dan learning outcome iniÂ dimaksudkan untuk membantu pemerintah dalam menyiapkan guru akuntansi yang bermutu menurut persepsi mahasiswa, alumni, dosen, pengguna lulusan, Asosiasi Profesi, dan pengambil keputusan. Sumber data penelitian ini adalah 96 orang mahasiswa, 248 orang alumni, 15 orang dosen, 15 orang pengguna lulusan, Asosiasi Profesi Pendidik Akuntansi Indonesia, dan Ketua Program Studi Pendidikan Akuntansi FKIP UNS. Pengumpulan data dilakukanÂ melalui observasi, dokumentasi, dan FGD. Data hasil penelitian dianalisis menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa (1) Profil Lulusan Program Studi Pendidikan AkuntansiÂ adalah calon guru SMK, SMA dan yang sederajat untuk mata pelajaran akuntansi yang meliputi: pengantar akuntansi dan keuangan, pengantar ekonomi dan bisnis, program pengolah angka/spreadsheet, perbankan, akuntansi perusahaan jasa dan dagang, akuntansi keuangan, komputer akuntansi, akuntansi perusahaan manufaktur, dan administrasi pajak; calon instruktur akuntansi pada program pendidikan non formal; edupreneur pada bidang akuntansi dan keuangan; peneliti muda bidang pendidikan akuntansi dan keuangan; dan asisten akuntan, (2) Learning outcomes yang diharapkan meliputi sikap, pengetahuan,Â keterampilan umum dan khusus, karakter serta transferable â soft skills yang relevan dengan tuntutan masyarakat luasÂ ABSTRACTÂ The objective of this research is to stipulate the profile and learning outcome of the graduates of the Study Program of Accounting Education, the Faculty of Teacher Training and Education, Sebelas Maret University. It is intended to help the Indonesian government to prepare the qualified teacher of Accounting subject matter according to the perceptions of alumni, lecturers, stakeholders, profession associations, and decision makers.The data sources of research were 96 students, 248 alumni, 15 lecturers, 15 stakeholders, Association of Accounting Educator Profession of Indonesia, and Chief of the Study Program of Accounting Education, Sebelas Maret University. The data of research were collected through observation, documentation, and FGD. They were analyzed by using the qualitative approach.The results of research show that (1) the profile of the graduates of the Study Program of Accounting Education includes the prospective teachers of Accounting subject matter for Vocational High Schools and Senior Secondary Schools who major in Introduction to Accounting and Finance, Number Processing/Spreadsheet, Banking, Accounting of Service and Trading Company, Financial Accounting,Â Accounting Computer, Accounting of Manufacturing Company, and Tax Administration; prospective Accounting instructors at non-formal education programs;; edupreneurs in the field of accounting and finance; junior researchers in the field of accounting and finance; and assistant accountants, and (2) the learning outcome expected includes attitude, knowledge, general and special skills, characters, and transferable soft skills which are relevant with the demands of the general public.Â Kata kunci: Profil lulusan, Learning outcomes, transferable â soft skills

KEEFEKTIVAN DAN EFISIENSI PENERIMAAN PAJAK HIBURAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA Pustikasari, Yunita Dwi; -, Susilaningsih; -, Jaryanto
Tata Arta Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah untuk mengetahui keefektifan dan efisiensi pajak hiburan dan kontribusinya terhadap peningkatan pendapatan asli daerah kota Surakarta sebagai bahan pengayaan materi mata pelajaran perpajakan di SMK.Â Penelitian ini merupakan penelitian deskriptif kualitatif. Teknik sampling yang digunakan adalah purposive sampling (sampling bertujuan), sampel yang diambil tidak ditekankan pada jumlah, melainkan lebih ditekankan pada kekayaan informasi yang dimiliki anggota sampel sebagai sumber data. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Analisis data yang digunakan adalah teknik analisis kualitatif dengan model interaktif.Berdasarkan analisis data dan pembahasan dapat disimpulkan bahwa: (1) sistem pengelolaan pajak hiburan di kota Surakarta menggunakan Self Assesment System. (2) hambatan dalam pemungutan pajak hiburan yaitu kurangnya sumber daya manusia (SDM) dan masih kurangnya kesadaran wajib pajak untuk membayar pajak hiburan. (3) upaya untuk meningkatan penerimaan pajak hiburan dengan tindakan intensifikasi dan ekstensifikasi. (4) penerimaan pajak hiburan sudah termasuk dalam kriteria efektif dengan tingkat ke rata-rata tiap tahun diatas 100% dan efisien dengan tingkat efisiensi rata-rata tiap tahun kurang dari 60%.(5) kesesuaian materi pajak hiburan dengan materi pelajaran perpajakan di Sekolah Menengah Kejuruan (SMK) bahwa materi pajak hiburan akan lebih baik digunakan sebagai materi pengayaan pada mata pelajaran Muatan Lokal (Mulok).Kata Kunci: Efektivitas, Efisiensi,Pajak HiburanÂ Â ABSRACTThe objective of research was to find out the effectiveness and efficiency of Entertainment Tax and its contribution to Increasing Own Source Revenue in Surakarta as the enrichment of taxing learning material in Vocational High School.This study was a descriptive qualitative research. The sampling technique used was purposive sampling one, in which the sample taken was not emphasized on its number but on information richness the members of sample have as the data source. Techniques of collecting data used were interview, observation, and documentation. Data validation was conducted using source and method triangulations. Technique of analyzing data used was a qualitative analysis technique with interactive model.Considering the data analysis and discussion, the following conclusion could be drawn. (1) The entertainment tax management system in Surakarta city used Self Assessment. (2) The constraints with the collection of entertainment tax were limited human resource and taxpayerâs low awareness of paying entertainment tax. (3) The attempts to increase the revenue of entertainment tax were intensification and extensification. (4) Entertainment tax revenue had belonged to effective criteria with the mean annual effectiveness level of more than 100%, and efficient with the mean annual efficiency level was less than 60%. (5) The compatibility of entertainment tax material to taxing learning material in Vocational High School (SMK) was that entertainment tax material would be better used as the enrichment material in Local Content subject.Keywords: Effectiveness, Efficiency, Entertainment Tax

PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN PRESTASI PRAKTIK KERJA INDUSTRI TERHADAP MINAT BERWIRAUSAHA SISWA Kristina, Dina; -, Susilaningsih; Hamidi, Nurhasan
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah untuk mengetahui 1) Pengaruh pengetahuan kewirausahaan terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 2) Pengaruh prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 3) Pengaruh pengetahuan kewirausahaan dan prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015. Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo. Teknik sampling dalam penelitian ini menggunakan teknik purposive sampling. Sampel pada penelitian ini adalah seluruh siswa kelas XI jurusan Akuntansi SMK Negeri 3 Sukoharjo yaitu sebanyak 70 responden. Teknik pengumpulan data yang digunakan adalah teknik angket/kuesioner dan teknik dokumentasi. Analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa 1) Terdapat pengaruh yang positif dan signifikan pengetahuan kewirausahaan terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 2) Terdapat pengaruh yang positif dan signifikan prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015; 3) Terdapat pengaruh yang positif dan signifikan pengetahuan kewirausahaan dan prestasi praktik kerja industri terhadap minat berwirausaha siswa jurusan Akuntansi SMK Negeri 3 Sukoharjo tahun 2015.Â Kata Kunci: Pendidikan kewirausahaan, praktik kerja industri, minat berwirausahaÂ ABSTRACTThe objectives of this research are (1) to investigate the effect of the knowledge of entrepreneurship on the interest in entrepreneurship interest of the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015; (2) the effect of the achievement in the industrial work practice on the interest entrepreneurship of the Accounting Department students of State Vocational High School 3 of Sukoharjo in 2015; and (3) to investigate the effects of the knowledge of entrepreneurship and the achievement in the industrial work practice on the interest in entrepreneurship of the Accounting Department students of State Vocational High School 3 of Sukoharjo in 2015. This research used the descriptive quantitative research. Its population in was all the Accounting Department students of State Vocational High School 3 of Sukoharjo. The samples of research were taken by using the purposive sampling technique. They consisted of 70. The data of research were collected through questionnaire and documentation technique and analyzed by using the multiple linear regression analysis. The results of this research show that (1) there is a positive and significant effect of the knowledge of entrepreneurship on the interest in entrepreneurship the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015; (2) there is a positive and significant effect of the achievement in industrial work practice on the interest in entrepreneurship the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015; and (3) there is a positive and significant effect of the knowledge of entrepreneurship and the achievement in industrial work practice on the interest in entrepreneurship the Accounting Department Students of State Vocational High School 3 of Sukoharjo in 2015. Â Keywords: Â Â Entrepreneurship education, industrial work practice, interest in entrepreneurship.

FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA MENJADI GURU PADA PRODI PENDIDIKAN AKUNTANSI FKIP UNS Wildan, Muhammad; -, Susilaningsih; Ivada, Elvia
Tata Arta Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
Publisher : Tata Arta

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ABSTRAKTujuan penelitian ini adalah mengetahui faktor-faktor yang dapatÂ memengaruhi minat mahasiswa untuk menjadi guru pada Program Studi Pendidikan Akuntansi FKIP UNS. Penelitian ini merupakan penelitian deskripstif kuantitatif. Populasi dalam penelitian ini adalah seluruh mahasiswa Program Studi Pendidikan Akuntansi FKIP UNS angkatan 2012-2015 yang berjumlah 259 mahasiswa. Pengambilan sampel menggunakan teknik purposive sampling. Sampel penelitian ini adalah mahasiswa angkatan 2012 berjumlah 66 mahasiswa. Teknik pengumpulan data menggunakan metode angket dan dokumentasi. Analisis data yang digunakan untuk mengetahui faktor-faktor yang dapatÂ memengaruhi minat mahasiswa untuk menjadi guru pada Program Studi Pendidikan Akuntansi FKIP UNS adalah Exploratory Factor Analysis (EFA) dengan bantuan Software SPSS Versi 17 for Windows. Berdasarkan analisis data dan pembahasan, terdapat 6 faktor yang memengaruhi minat mahasiswa menjadi guru pada Program Studi Pendidikan Akuntansi FKIP UNS, antara lain (1) Motivasi Intrinsik dan Ekstrinsik, (2) Pengaruh Lingkungan Keluarga dan Belajar, (3) Persepsi Kesejahteraan Guru, (4) Pemahaman tentang Profesi Guru, (5) Persepsi Citra Positif Profesi Guru, dan (6) Latar Belakang Pendidikan.Kata Kunci: Faktor, Minat, GuruÂ ABSRACTThe objective of this research is to investigate the factors influencing the interest in becoming teachers of the students of the Accounting Education Study Program, the Faculty of Teacher Training and Education, Sebelas Maret University. This research used the descriptive quantitative method. Its population was all of the students of the Accounting Education Study Program, the Faculty of Teacher Training and Education, Sebelas Maret University, the classes of 2012-2015 as many as 259 students.The samples of research were taken by using the purposive sampling technique, and they consisted of 66 students of Class 2012. The data of research were collected through questionnaire and documentation. They were then analyzed by using the Exploratory Factor Analysis (EFA) aided with the computer program of Software SPPS Version 17 for Windows. The result of research shows that there are six factors influencing the interest in becoming teachers of the students of the Accounting Education Study Program, the Faculty of Teacher Training and Education, Sebelas Maret University, namely: (1) intrinsic and extrinsic motivations; (2) effect of family circle and learning; (3) perception on teacherâs prosperity; (4) understanding on Teacherâs profession; (5) positive image of teacherâs profession; and (6) background of education.Keywords: Factors, Interest, Teachers

PENGARUH PENERAPAN MIND MAPS DAN COLLEGE BALL TERHADAP PEMAHAMAN KONSEP AKUNTANSI PESERTA DIDIK -, Wanny; -, Susilaningsih; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRAKÂ Permasalahan peserta didik pada rendahnya pemahaman konsep akuntansi disebabkan oleh ketidakcocokan antara penerapan strategi pembelajaran dengan kemampuan dan karakteristik peserta didik. Oleh karena itu diperlukan suatu alternatif strategi pembelajaran yang tepat dan teknik pembelajaran yang sesuai dengan kondisi peserta didik. Untuk menanamkan pemahaman konsep peserta didik melalui pembelajaran yang bermakna dapat ditempuh dengan menerapkan strategi pembelajaran aktif dengan teknik Mind Maps dan College Ball. Tujuan penelitian ini adalah untuk mengetahui perbedaan pengaruh penerapan Mind Maps dan College Ball terhadap pemahaman konsep akuntansi peserta didik SMK Negeri 3 Sukoharjo Tahun Ajaran 2014/2015.Jenis penelitian ini adalah penelitian eksperimen dengan desain True Experimental Randomized Control-Group Pretest-Posttest. Sampel penelitian adalah peserta didik kelas XI Akuntansi A yang berjumlah 36 peserta didik sebagai kelas eksperimen dan kelas XI Akuntansi B yang berjumlah 34 peserta didik sebagai kelas kontrol. Pengumpulan data menggunakan tes berbentuk pilihan ganda. Teknik analisis data menggunakan uji t dua pihak pada taraf signifikansi 0,05/2.Hasil penelitian menunjukkan bahwa terdapat perbedaan pengaruh penerapan Mind Maps dan College Ball terhadap pemahaman konsep akuntansi peserta didik kelas XI SMK Negeri 3 Sukoharjo. Hal tersebut dibuktikan dari hasil uji t diperoleh thitung = 2,702 >ttabel = 1,995 dan Pvalue = 0,009 < 0,05/2 sehingga hipotesis diterima. Teknik Mind Mapsmemengaruhi pola berpikir peserta didik yang kreatif, analitis, logis dan terstruktur sedangkan College Ball memengaruhi pola belajar peserta didik dengan dorongan atau motivasi belajar yang lebih tinggi. Perolehan rata-rata kelas eksperimen lebih tinggi daripada kelas kontrol (86,67>82,45) didukung dengan persentase aspek pemahaman konsep akuntansi menunjukkan bahwa melalui penerapan Mind Maps lebih dapat mengoptimalkan pemahaman konsep akuntansi peserta didik dibandingkan dengan College Ball.Kata kunci: strategi pembelajaran aktif, pola berpikir, pola belajar, motivasi belajarÂ ABSTRACTÂ The studentsâ low conceptual understanding of Accounting is due to the mismatch between the learning strategy application and their abilities and characteristics. Therefore, an appropriate alternative learning strategy and a learning technique that is appropriate with the learnersâ condition are required. To instill the learnersâ conceptual understanding through a meaningful learning can be materialized by applying an active learning strategy through the employment of Mind Maps and College Ball learning techniques. The objective of this research is to investigate the difference of effect between the application of Mind Maps and that of College Ball on the conceptual understanding of Accounting of the students of State Vocational High School 3 of Sukoharjo in Academic Year 2014/2015.This research used the experimental research method with the true experimental randomized control group pretest-posttest design. Its samples were the students as many as 36 in Grade XI Accounting A as the experimental group and those as many as 34 in Grade XI Accounting B as the control group. The data of research were collected through multiple-choice test. They were analyzed by using the two-sample t test at the significance level of 0.05/2.The result of research shows that there is a difference of effect between the application of Mind Maps and that of College Ball on the conceptual understanding of Accounting of the students in Grade XI of State Vocational High School 3 of Sukoharjo as indicated by the value of tcount= 2.702 which is greater than that of ttable = 1.995 and the Pvalue = 0.009 which is smaller than 0.05/2, meaning that the proposed hypothesis is verified. The former technique affects their thinking patterns, which are creative, analytical, analogical, and structured whereas the latter one affects their learning patterns with higher encouragements or motivations. The average score of the experimental class is better than that of the class control (86.67 > 82.45), which is supported by the aspect of conceptual understanding of Accounting. In addition, the application of Mind Maps can optimize the studentsâ conceptual understanding of Accounting than that of College Ball.Keywords: Active learning strategy, thinking patterns, learning patterns, learning motivation.Â

UPAYA PENINGKATAN HASIL BELAJAR PENGANTAR AKUNTANSI DENGAN PENERAPAN ROLE PLAYING BERBANTUAN VIDEO Azis, Abdul; -, Susilaningsih; Ivada, Elvia
Tata Arta : Jurnal Pendidikan Akuntansi Vol 2, No 2 (2016): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTThe objective of this research is to investigate whether the application of video media-assisted role playing learning method can improve the learning result in Accounting of the students in Grade X Accounting 2 of Mumpuni State Vocational High School in Academic Year 2015/2016. This research used the classroom action research with two cycles. Each cycle consisted of four phases, namely: planning, implementation, observation, and reflection. The subjects of research were all of the students as many as 32 in Grade X Accounting 2 of the school. It was conducted in collaboration with the Introduction to Accounting subject matter teacher. Its data were collected through cognitive test; affective questionnaire; and psychomotor observation sheet. The result of research shows that the application of video media assisted role playing learning method in the Introduction to Accounting subject matter can improve the learning result in Accounting of the students in Grade X Accounting 2 of Mumpuni State Vocational High School in Academic Year 2015/2016 as indicated by the following: 1) The number of students who fulfilled the minimal learning completeness criterion for the affective aspect increased. In Pre-cycle, the number of students who fulfilled the minimal learning completeness criterion was (87.5%). Following the implementation, it became (93.75%) in Cycle I and (96.88%) in Cycle II. 2) The number of students who fulfilled the minimal learning completeness criterion for the cognitive aspect also increased. In Pre-cycle, the number of students who fulfilled the minimal learning completeness criterion was (25%). Following the implementation, it became (62.5%) in Cycle I and (84.38%) in Cycle II. 3) The number of students who fulfilled the minimal learning completeness criterion for the psychomotor aspect increased. In Cycle I, the number of students who fulfilled the minimal learning completeness criterion was (71.88%). Following the implementation, it became (93.75%) in Cycle II.Keywords: Learning method, learning media, learning result Â ABSTRAKPenelitian ini bertujuan untuk mengetahui apakah penerapan role playing berbantuan media video dapat meningkatkan hasil belajar akuntansi siswa kelas X Akuntansi 2 SMK Mumpuni* tahun ajaran 2015/2016. Penelitian ini menggunakan metode Penelitian Tindakan Kelas (PTK) yang dilaksanakan sebanyak 2 siklus. Masing-masing siklus dilaksanakan dalam empat tahapan, yaitu (1) perencanaan tindakan, (2) pelaksanaan tindakan, (3) pengamatan atau observasi dan (4) refleksi. Subjek penelitian ini adalah seluruh siswa kelas X Akuntansi 2 SMK Mumpuni* tahun ajaran 2015/2016 sebanyak 32 siswa. Penelitian ini dilakukan secara kolaborasi dengan guru mata pelajaran pengantar akuntansi. Penelitian ini menggunakan tiga teknik pengumpulan data yaitu (1) tes kognitif, (2) angket afektif, dan (3) lembar observasi psikomotorik. Teknik uji validitas data dalam penelitian ini menggunakan validitas isi. Data penelitian dianalisis secara deskriptif kualitatif. Hasil penelitian adalah bahwa penerapan metode pembelajaran role playing berbantuan video dapat meningkatkan hasil belajar siswa kelas X Akuntansi 2 SMK Mumpuni* tahun ajaran 2015/2016 pada mata pelajaran pengantar akuntansi. Hal tersebut dapat dilihat dari hasil penelitian sebagai berikut: (1) Hasil belajar afektif menunjukkan peningkatan dari 87,5% pada pratindakan, 93,75% pada siklus I dan pada siklus II menjadi 96,88%. (2) Hasil belajar kognitif menunjukkan peningkatan dari 25% pada pratindakan, 62,5% pada siklus I dan pada siklus II menjadi 84,38%. (3) Hasil belajar psikomotorik menunjukkan peningkatan dari 71,88% pada siklus I dan pada siklus II menjadi 93,75%.Kata kunci: metode pembelajaran, media pembelajaran, hasil belajar

STUDI KOMPARASI KEMAMPUAN SISWA DENGAN MENGGUNAKAN MODEL DIRECT INSTRUCTION DAN MODEL PROBLEM BASED LEARNING PADA MATA PELAJARAN KOMPUTER AKUNTANSI DI SMK N 1 SUKOHARJO KELAS XI AKUNTANSI T.A. 2014/2015 Sumaryati, Sri; Ridho, M Rosyid Ali; -, Susilaningsih
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Â ABSTRAKTujuan penelitian ini adalah untuk (1) mengetahui perbedaan kemampuan kognitif dengan menggunakan model direct instruction dan model problem based learning pada mata pelajaran Komputer Akuntansi;(2) mengetahui perbedaan kemampuan psikomotorik dengan menggunakan model direct instruction dan model problem based learning pada mata pelajaran Komputer Akuntansi;dan (3) mengetahui apakah model direct indtruction lebih efektif daripada model problem based learning pada mata pelajaran Komputer Akuntansi pada kelas XI Akuntansi SMK Negeri 1 Sukoharjo.Penelitian ini merupakan penelitian eksperimen semu. Populasi dalam penelitian ini adalah seluruh kelas XI Akuntansi SMK Negeri 1 Sukoharjo tahun ajaran 2014/2015 yang berjumlah 3 kelas (117 siswa) dengan rincian kelas AK1 (36 siswa), AK2 (36 siswa), dan AK3 (35 siswa) dan sampel penelitian adalah kelas XI AK-1 sebagai kelas kontrol dan kelas XI AK-3 sebagai kelas eksperimen. Desain penelitian yang digunakan adalah Randomized Control-Group Only Design. Teknik pengumpulan data menggunakan tes objektif tipe pilihan ganda, penilaian unjuk kerja, dan dokumentasi. Analisis data yang digunakan adalah analisis uji t.Hasil uji t kemampuan kognitif (thitung = 2,050 dan ttabel= 1,99) dan kemampuan psikomotorik (thitung= 2,582 dan ttabel sebesar1,99).Berdasarkan hasil analisis disimpulkan(1) terdapat perbedaan kemampuan kognitif siswa dengan menggunakan model direct instruction dan model problem based learning pada mata pelajaran Komputer Akuntansi;(2) terdapat perbedaan kemampuan psikomotorik siswa dengan menggunakan model direct instruction dan model problem based learning pada mata pelajaran Komputer Akuntansi; dan(3) model direct instruction lebih efektif dibandingkan model problem based learningpada mata pelajaran Komputer Akuntansi.Kata kunci: kemampuan kognitif, kemampuan psikomotorik, model pembelajaranÂ ABSTRACT Â The objectives of this research are to investigate: (1) the difference of cognitive ability with direct instruction model and the problem based learning model on the Computer Accounting subject matter;(2) the difference of psychomotor ability with the direct instruction model and the problem based learning model on the Computer Accounting subject matter; and(3) are the direct instruction model more efective than the problem based learningmodel on the Computer Accounting subject matter at Grade XI Accounting of State Vocational High School 1 of Sukoharjo.This research used the quasi experimental research method with the Randomized Control-Group Only Design. Its population was all of the students as many as 117 of three accounting classes in Grade XI of State Vocational High School 1 of Sukoharjo in Academic Year 2014/2015: 36 students in Grade XI Ak1, 36 students in Grade XI Ak2, and 35 students in Grade XI Ak3. The samples of research consisted of two classes, namely: Grade XI Accounting 1 as the control class and Grade XI Accounting 3 as the experimental class. The data of research were collected through multiple objective test, performance assessment, and documentation. They were analyzed by using the t test. The result of analysis on the cognitive ability shows that the value of tcount is 2,050 and that of ttable is 1,99. In addition, the result of analysis on the psychomotor ability shows that the value of tcount is 2,582 and that of ttable 1,99.Based on the results of the analysis, conclusions are drawn as follows: (1) there is a difference of studentsâ cognitive ability with the direct instruction model and the problem based learning model on the Computer Accounting subject matter;(2) there is a difference of studentsâ psychomotor ability with the direct instruction model and the problem based learning model on the Computer Accounting subject matter; and (3) the direct instruction model is more effective on the Computer Accounting subject matter than the problem based learning.Keywords: Cognitive ability, psychomotor ability, learning modelÂ

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