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UPAYA MENINGKATKAN KREATIVITAS DAN HASIL BELAJAR AKUNTANSI MENGGUNAKAN MODEL JOYFUL LEARNING Prawestri, Adhelia Desi; -, Sukirman; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Abstract

ABSTRAKPenelitian ini dilaksanakan karena kreativitas dan hasil belajar akuntansi pada peserta didik SMA Negeri 1 Ngemplak Boyolali relatif rendah. Salah satu penyebabnya karena model pembelajaran konvensional yang digunakan dan juga pergantian kurikulum. Oleh karena itu penelitian ini bertujuan untuk meningkatkan kreativitas dan hasil belajar akuntansi melalui penggunaan model joyful learning pada peserta didik kelas XI IPS 3 di SMA Negeri 1 Ngemplak Boyolali tahun ajaran 2014/2015.Penelitian ini menggunakan pendekatan Penelitian Tindakan Kelas (PTK). Subyek penelitian ini adalah peserta didik kelas XI IPS 3 SMA Negeri 1 Ngemplak Boyolali yang berjumlah 29 peserta didik. Obyek penelitian ini adalah berbagai kegiatan yang terjadi di dalam kelas XI IPS 3 selama berlangsungnya proses pembelajaran. Sumber data yang digunakan dalam penelitian tindakan kelas ini antara lain informan, tempat atau lokasi, peristiwa, dan dokumen atau arsip, serta dokumentasi. Pengumpulan data menggunakan teknik observasi, tes, wawancara, dokumentasi, dan catatan lapangan. Teknik untuk menguji keabsahan data menggunakan triangulasi data atau sumber. Uji validitas data dengan menggunakan triangulasi sumber dan metode, sedangkan uji validitas tes dengan validitas isi. Analisis data kualitatif dengan menggunakan teknik analisis kritis sedangkan analisis data kuantitatif dengan menggunakan teknik statistik deskriptif komparatif.Berdasarkan penelitian yang telah dilakukan, dapat ditarik kesimpulan bahwa penerapan model joyful learning dapat meningkatkan kreativitas dan hasil belajar akuntansi pada peserta didik kelas XI IPS 3 di SMA Negeri 1 Ngemplak Boyolali tahun ajaran 2014/2015. Peningkatan kreativitas dapat dilihat dari ketercapaian indikator kinerja yaitu 75% (rasa ingin tahu yang mendalam 86,20%, daya imajinasi 82,75%, orisinil dalam mengungkapkan gagasan 82,75%, melihat masalah dari berbagai sudut pandang 79,31%, dan sikap berani mengambil risiko 75,86%). Peningkatan hasil belajar kognitif peserta didik dapat dilihat dari ketercapaian indikator kinerja yang ditetapkan sebesar 75% yaitu sebesar 86,2%.Kata kunci : Penelitian Tindakan Kelas, Proses Pembelajaran, Hasil Belajar Kognitif. ABSTRACT This research was held because of the creativity and learning achievement of accounting in the students of SMA Negeri 1 of Ngemplak Boyolali was relatively low. One cause of the problem because of the conventional learning models that used and the changing of the curriculum. Therefore the objective of research was to improve creativity and learning achievement of accounting using joyful learning model in the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali in the school year of 2014/2015.This study was a classroom action research (CAR). The subject of research was the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali, consisting of 29 students. The object of research was a variety of activities occurring in the 11th Social Science 3 grade during the learning process. The data sources used in this classroom action research were informant, place or location, event, document or archive, and documentation. The data collection was conducted using observation, test, interview, documentation, and field note. The data validation was carried out using data or source triangulations. Meanwhile the validity test was carried out using content validity. The qualitative data analysis was conducted using critical analytical technique, while quantitative data analysis was carried out using statistic descriptive comparative technique.Considering the result of research, it could be concluded that the application of joyful learning model could improve creativity and learning achievement of accounting in the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali in the school year of 2014/2015. The creativity improvement could be seen from the achievement of performance indicator of 75% (in-depth curiosity of 86.20%, imagining ability of 82.75%, expressing opinion originally of 82.75%, viewing problem from any perspectives of 79.31%, and taking risk bravely of 75.86%). The improvement of students’ cognitive learning achievement could be seen from the achievement of performance indicator specified (75%) of 86.2%.Key words: Classroom Action Research, Learning Process, Cognitive Learning Achievement. 
Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.807 KB) | DOI: 10.20884/sar.v1i2.370

Abstract

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.