Laurentius Saptono
Sanata Dharma University

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The Influence of the Effectiveness of Accounting Learning Process on Students’ Learning Achievements Natalina Premastuti Brataningrum; Laurentius Saptono
Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN EDISI OKTOBER 2017, TH.XXXVI, NO.3
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.449 KB) | DOI: 10.21831/cp.v36i3.14139

Abstract

This study was aimed to figure out the influence of effectiveness degree of learning process on basic competences of accounting cycles at service companies on students’ learning achievements using mediating effects of self-efficacy and students’ learning motivation variables. This was exploratory research which was conducted from February to May 2017. The research population was class XII social students in Sleman Regency, Special Region of Yogyakarta who had learned basic competences to practice accounting cycles at service companies based on 2013 Curriculum at the academic year of 2016/2017. The research samples were 238 students selected using stratified random sampling technique. Data gathering techniques employed questionnaires and documentations. The data then were analyzed using descriptive statistics and Partial Least Squares SEM. The results of the research revealed that: 1) the effectiveness degree of accounting learning process had positive influence on students’ learning motivation; 2) the effectiveness degree of accounting learning process had positive and significant influence on students’ self-efficacy; 3) the effectiveness degree of accounting learning process had positive and significant influence on students’ learning achievements; 4) learning motivation had positive and significant influence on students’ learning achievements; 5) self-efficacy had positive and significant influence on students’ learning motivation; 6) self-efficacy had positive and significant influence on students’ learning achievements.
THE IMPLEMENTATION OF SCIENTIFIC APPROACH IN FINANCIAL ACCOUNTING LEARNING TO VOCATIONAL SCHOOL STUDENTS AND ITS EFFECTS TO STUDENTS’ HIGHER-ORDER THINKING SKILLS L. Saptono
Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN EDISI JUNI 2016, TH. XXXV, NO. 2
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1229.656 KB) | DOI: 10.21831/cp.v15i2.8258

Abstract

Abstract: This research was aimed to investigate: 1) how is the implementation of scientific approach in financial accounting learning to vocational schools of business (SMK) students, in the field of business and management skills, financial skills program, package of accounting skills in Special Region of Yogyakarta; 2) the correlation of the implementation of scientific approach in financial accounting learning in the field of business and management skills, financial skills program,  package of accounting skills with the level of students’ higher-order thinking skills. This research was descriptive. The research was conducted from October 2014 to July 2015. The students of SMK in the field of business and management skills, financial skills program, and package of class XI accounting skills in Special Region of Yogyakarta that have received material bank reconciliation in the academic year 2014/2015 were the population of this research. The total of research samples were 1,388 students. Sampling technique used was purposive sampling. Data collection techniques in the study were questionnaires and tests. The data then were analyzed using descriptive statistic and Spearman correlation.  The findings of this research showed that: 1) the implementation of scientific approach in financial accounting learning to vocational school of business (SMK), the field of business and management skills, financial skills program, package of accounting skills in Special Region of Yogyakarta was very good (mean = 29.73 on a scale of 7-35); 2) there was positive correlation of the implementation of scientific approach in financial accounting learning in the field of business and management skills, financial skills program,  package of accounting skills with the level of higher-order thinking skills of students (Spearman's rho (rs) = 0.135; sig. (2-tailed) = 0.000 a = 0.05).Keywords: scientific approach, higher-order thinking, vocational school of business
THE DEVELOPMENT OF ROLE-PLAYING LEARNING MODEL DESIGN ON ACCOUNTING SUBJECT Laurentius Saptono; Natalina Premastuti Brataningrum
Jurnal Kependidikan Vol 3, No 2 (2019)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.546 KB) | DOI: 10.21831/jk.v3i2.21312

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THE DEVELOPMENT OF ROLE-PLAYING LEARNING MODEL DESIGN ON ACCOUNTING SUBJECTAbstractThis study was aimed to generate a product of an effective role-playing learning model design on basic competences of practicing accounting cycles in service companies for the eleventh grade students. The research procedures were done based on ADDIE model. The developed product design was validated by the experts of learning materials, the experts of learning media, the experts of learning design, and the experts of characters building. The product was tested on Stella Duce 1 Senior High School students both in small groups which consisted of 12 people and a large group of 40 people. The instruments which was used to assess product validity included material aspects, media aspects, aspects of learning, and aspects of character building. The result of the experts’ validation and testing to students showed that it was a very good developed product. This meant that the role-playing learning model design on basic competences of practicing accounting cycles in service companies for the eleventh grade students was worth implementing in the learning activities.PENGEMBANGAN DESAIN PEMBELAJARAN MODEL ROLE-PLAYING PADA MATA PELAJARAN AKUNTANSIAbstrakPenelitian ini bertujuan untuk menghasilkan produk berupa desain pembelajaran model role-playing yang efektif untuk pembelajaran pada kompetensi dasar mempraktikkan siklus akuntansi perusahaan jasa untuk siswa kelas XI SMA. Prosedur pengembangan produk penelitian dilakukan berdasarkan Model ADDIE. Produk yang dikembangkan divalidasi oleh ahli materi pembelajaran, ahli media pembelajaran, ahli desain pembelajaran, dan ahli pendidikan karakter. Produk diujicobakan kepada siswa-siswa SMA Stella Duce 1 baik kelompok kecil yang terdiri dari 12 orang maupun kelompok besar yang terdiri dari 40 orang. Instrumen untuk menilai validitas produk mencakup aspek materi, aspek media, aspek pembelajaran, dan aspek pendidikan karakter. Hasil validasi dari para ahli dan hasil ujicoba pada siswa-siswa menunjukkan bahwa produk yang dikembangkan dinyatakan sangat baik. Artinya, desain model role-playing yang dikembangkan untuk pembelajaran pada kompetensi dasar mempraktikkan siklus akuntansi perusahaan jasa untuk siswa kelas XI SMA layak untuk diimplementasikan dalam praktik pembelajaran.
ROLE-PLAYING MODEL: IS IT EFFECTIVE TO IMPROVE STUDENTS’ ACCOUNTING LEARNING MOTIVATION AND LEARNING ACHIEVEMENTS? Laurentius Saptono; Budi Eko Soetjipto; Wahjoedi Wahjoedi; Hari Wahyono
Jurnal Cakrawala Pendidikan Vol 39, No 1 (2020): CAKRAWALA PENDIDIKAN, VOL. 39, NO. 1, FEBRUARY 2020
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.087 KB) | DOI: 10.21831/cp.v39i1.24781

Abstract

Teachers need to organize learning that is contextual, innovative, and interesting so that students are more motivated to learn and they get better learning outcomes. The research was aimed to examine the effectiveness of role-playing model to improve the twelfth-grade social students’ learning motivation and their learning achievements on accounting subject with basic competence of practicing accounting cycles of service companies. The research was conducted with a quasi experiment for 3 public high schools in Sleman Regency. There were 206 total respondents for this research. Research data was gathered by using two methods: tests and questionnaires. Independent sample t-test was used for data analysis techniques. The result of this research showed that t-test for equality of mean of learning motivation was significant (sig. = .000   α = .05) and learning achievement was also significant (sig. = .000   α = .05). At the treatment class, students’ learning motivation was very high and their learning achievement was high. Thus, it was concluded that the role playing model was effective to improve the twelfth-grade social students’ learning motivation and their learning achievements on accounting subject with basic competence of practicing accounting cycles of service companies.