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Developing an Accounting Textbook Using Collaborative Learning and IFRS for Senior High School Students in Indonesia Diana Tien Irafahmi; Sulastri
Asian Journal of Accounting Research Volume 1 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2016-01-02-B003

Abstract

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.
Faktor yang Mempengaruhi Soft Skill Siswa SMK Negeri 2 Blitar Dalam Menghadapi Dunia Kerja di Era Revolusi Industri 4.0 Sulastri Sulastri; Annisa Herawati
Jurnal Pendidikan Ekonomi Vol.14.No.2.Oktober 2021
Publisher : Jurusan Ekonomi Pembangunan Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 This study aims to provide empirical evidence on what factors impact the development of soft skills in vocational school students who will become future national economic mobilizers. The focus of this research was to determine whether there is a distinction between the soft skills profile of vocational school graduates and the requirements of the workplace in the world. The variables consist of learning processes (X1), industrial training (X2), and student’s soft skills (Y).This research uses a quantitative approach. The population of this study is 130 students of  XII SMK Negeri 2 Blitar from Accounting and Financial Institution expertise program. Sampling is done by proportional random sampling technique. Data collection is done by using questionnaires. Technical data analysis uses multiple linear analysis with the help of SPSS software. The results showed that: the learning process has a significant effect on students' soft skills, showing a significance value of 0.00 below ρ value of 0.05; and field practice had no significant effect on the student's soft skills, indicating a significance value of 0.357 above ρ value of 0.05. DOI: https://dx.doi.org/10.17977/UM014v21i22021p129
Does Emotional Intelligence and Religiosity Affect the Ethical Judgment of Accounting Students? Sulastri Sulastri; Ika Uswatun Kasanah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.15506

Abstract

This study aims to determine the effect of Emotional Intelligence and religiosity on the ethical judgment of accounting students. The sample in this study amounted to 210 accounting student respondents. The sample in this study was taken by the purposive sampling technique. The data in this study were collected using a questionnaire and then analyzed using descriptive statistical analysis and multiple linear regression. Based on the research results, it is known that Emotional Intelligence and religiosity have a significant positive effect on the ethical judgment in accounting students. This means that the higher the level of Emotional Intelligence and the level of religiosity of students, the more assertive they will be in making an ethical judgment. Thus, based on the results of this study, it is hoped that educational institutions, especially at the university level, will provide services and training to accounting students to improve their Emotional Intelligence and religiosity. Also, companies can add indicators of Emotional Intelligence and religiosity in recruiting accounting staff and corporate auditors, to increase the company's credibility and integrity in the future.
Pengaruh Keterlibatan Akademik dan Kesiapan Digital Terhadap Prestasi Akademik Pada Pembelajaran Online Sulastri Sulastri; Yesi Lintang Priambang
Jurnal Pendidikan Ekonomi (JUPE) Vol 10 No 1 (2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v10n1.p9-14

Abstract

The aims of this study were to determine: (1) the effect of academic involvement on academic achievement in online learning; and (2) the effect of digital readiness on academic achievement in online learning. The COVID-19 pandemic that occurred in Indonesia had an impact on the education sector. Learning that was previously done face-to-face in class must be replaced with online learning. This research is a quantitative research using multiple regression analysis using SPSS software with a sample of 80 respondents. The sampling technique used is simple random sampling. The results of this study conclude that academic engagement does not have a significant effect on academic achievement in online learning and digital readiness does not have a significant effect on academic achievement in online learning. Therefore, academic engagement and digital readiness are not predictors of academic achievement in online learning.
Mengembangkan Kompetensi Pedagogik Calon Guru Melalui E-Modif Sulastri Sulastri; Sulikah Sulikah; Umi Nuraini; Verinta Dian Pitaloka
Jurnal Pendidikan Ekonomi (JUPE) Vol 10 No 2 (2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v10n2.p148-153

Abstract

The purpose of this research is to produce learning media products to develop the pedagogic competence of undergraduate accounting education students as prospective teachers. E-Modif (Flipbook-Based E-Modul) is a digital book that combines text, images, video, and audio for accounting lesson planning courses. The design of this study used the research design and development of the ADDIE model. The results of this study indicate that students not only find it easier to understand the concept of learning planning, but also can know E-Modif as a real example of 21st century learning media, so they can understand the material in a real context. E-Modif is an alternative choice of effective and attractive learning media, in accordance with 21st century learning, which can be applied in online learning. Students can access E-Modif through smartphones which makes it easier for them to study anytime and anywhere.
Concept or Practice: Kajian Tentang Respon Kemampuan Kognitif Mahasiswa Pada Matakuliah Penganggaran Miranti Puspaningtyas; Sulastri Sulastri
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n2.p273-279

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.
Pengaruh Project Based Learning dengan Pendekatan STEAM Terhadap Kemampuan Berpikir Kritis pada Pembelajaran Online di SMK Negeri 12 Malang Sulastri Sulastri; Gita Putri Cahyani
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p372-379

Abstract

Critical thinking skills can be grown with a project based learning model with a STEAM approach. The purpose of this study was to determine the effect of Project Based Learning with the STEAM approach on critical thinking skills in online learning in accounting vocational schools. This research was conducted at SMKN 12 Malang class X. The research subjects involved 72 students. This study uses a quasi-experimental design in the form of Noneequivalent Control Group Design. The data collection technique used a test sheet in the form of an essay to collect ten items. The data analysis technique used independent sample t-Test analysis with the help of the SPSS application. The results showed that there were differences in the ability to think critically of students before and before getting treatment-based learning with the STEAM approach in online learning of service company financial statement materials. The critical thinking ability of students has increased significantly.
Pengembangan Buku Pengajaran Mikro Berbasis Life Based Learning Untuk Meningkatkan Kapabilitas Mahasiswa Pada Matakuliah Kemampuan Dasar Mengajar Sulastri Sulastri; Moh Danang Bahtiar; Dhika Maha Putri; Ro’ufah Inayati
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n1.p1-8

Abstract

This study aims to develop a Life Based Learning-based Micro Teaching book, namely the application of basic teaching skills using a scientific approach so that later they are able to increase the capability of Accounting Education students in applying basic teaching skills to real learning in schools in accordance with the demands of curriculum development. education. This research is research and development. The development model used in this research is the IDI (Instructional Development Institute) development model which includes 3 stages, namely define, develop and evaluate. Based on the results of the study, it was shown that the results of developing micro-teaching books based on life-based learning with a scientific approach were declared valid and feasible. used as a learning medium and as a media to support learning in microteaching courses. the textbook was approved to be used as a learning medium in microteaching courses. On average, students find it helpful to understand the scientific approach with the renewal of teaching materials for microteaching courses, this of course can increase their capabilities (as prospective teachers), in facing the challenges of curriculum changes. The development of Life Based Learning-based Micro Teaching books is a must for lecturers, because it can increase student capabilities, especially accounting education study programs which incidentally are teacher candidates in developing basic teaching skills in accordance with the demands of the current development of primary and secondary education curriculum.
Technology Acceptance Model (TAM): Measurement Of E- Learning Use by Accounting Students at Malang State University Abdul Khafit; Sulastri Sulastri; Slamet Fauzan
Asia Pacific Journal of Management and Education(APJME) Vol 3, No 3 (2020): Asia Pacific Journal of Management and Education (APJME)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v3i3.969

Abstract

Based on the Technology Acceptance Model (TAM) theory, the use of e-learning is influenced by perceived usefulness, perceived ease of use by adding other factors, namely self-confidence and subjective norms. This study aims to determine: (1) The effect of perceived usefulness on the use of e-learning; (2) The effect of perceived ease of use on the use of e-learning; (3) The effect of self-confidence on the use of e-learning; (4) The effect of subjective norms on the use of e-learning. The Explanation Approach is used to explore the data in this study. The population in this study was the 2016 Accounting Education Bachelor Program students, amounting to 116 students. The number of samples in this study were 116 students. Collecting data in this study using a questionnaire with a Likert scale as a measure of research variables. Analysis of the data used is multiple linear regression. The results of this study indicate that the perceived usefulness, perceived ease of use, self-confidence, and subjective norms have a significant effect on the use of e-learning.
Sertifikat Halal Bagi Produk Makanan dan Minuman untuk Meningkatkan Citra UMKM di Kabupaten Blitar Miranti Puspaningtyas; Sulastri Sulastri; Dhika Maha Putri
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 9, No 2 (2019): Desember 2019
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.631 KB) | DOI: 10.30999/jpkm.v9i2.647

Abstract

Indonesia is a country with a most Muslim population, so that it will greatly affect the goods and services created by SMEs. This community service activity aims to give education for SME owners about the halal certificates importance, especially for food and beverage products in building consumer confidence and increasing sales. The problem that occurs at MSMEs today is the lack of attention to legality of halal to convince buyers that their products are quality guaranteed. The method used in community service activities is in the form of conseling and help to 33 SMEs. The number of samples chosen based on MSMEs that do not yet have a halal certificate. Based on the results of the conseling activities, all participants listened to presenters from the Blitar district MUI well and conveyed the complaints and concerns they faced to immediately register their products to have a halal certificate. After the question and answer session with the speakers, participants who were very enthusiastic then filled out the registration form for halal certificates. It can concluded that the extension activities have a 100% success rate, besides that the mentoring activities continue to run until now. The help will continue until the participants who send the halal certificate registration form get it. Based on the results of the above explanation, it can conclude that the SMEs really need the motivations and explanation of the correct flow in handling halal certificates. Very good enthusiasm will succeed if it is balance with real implementation of course in terms of halal certificate registration.