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Akuntansi Pendidikan (suatu Pemikiran Implementasi di Sekolah) Image
Conference paper

Akuntansi Pendidikan (suatu Pemikiran Implementasi di Sekolah)

According to Constitution number 20 of 2003, the school is a legal entity which is a non-profit education, which is managed based on minimum service standards with school-based management principles. As a business entity , then one form of school accountability is to do the recording and reporting of accounting but has not been done. Accounting through unit cost of education will be calculated more realistic than done so far is calculated from the School Budge. As a non-profit entity, then the accounting education use of public sector accounting approach with the financial statements as follows: (1) surplus/deficit report, (2) the cash flow statement, and (3) Balance report. For the implementation of this is necessary: (a) government policy, and (b) human resources (book keeper) .
Analisis Hasil Penelitian Pengembangan Bahan Ajar dan Modul Pembelajaran Akuntansi di Smk Pendukung Implementasi Kurikulum 2013 Image
Conference paper

Analisis Hasil Penelitian Pengembangan Bahan Ajar dan Modul Pembelajaran Akuntansi di Smk Pendukung Implementasi Kurikulum 2013

Pelaksanaan kurikulum 2013 membawa konsekuensi Perubahan paradigma pembelajaran. Menurut Peraturan Menteri Pendidikan dan Kebuayaan RI, nomor 103, 2014) menyebutkan Pembelajaran adalah proses interaksi antarpeserta didik dan antara peserta didik dengan pendidik dan sumber belajar pada suatu lingkungan belajar. Pembelajaran dilaksanakan berbasis aktivitas dengan karakteristik: interaktif dan inspiratif; menyenangkan, menantang, dan memotivasi peserta didik untuk berpartisipasi aktif; kontekstual dan kolaboratif; memberikan ruang yang cukup bagi prakarsa, kreativitas, dan kemandirian peserta didik; dan sesuai dengan bakat, minat, kemampuan, dan perkembangan fisik serta psikologis peserta didik. Mengacu pada karakteristik pembelajaran tersebut maka strategi, model, dan metode pembelajaran harus mampu mewujudkan karakteristik Pembelajaran yang dimaksud. Artikel ini bertujuan menganalisis hasil hasil penelitian yang dapat menunjang implementasi kurikulum 2013 pada pendidikan menengah khususnya Program keahlian Keuangan Bidang Keahlian Bisnis dan Manajemen SMK. Metode yang digunakan dalam tulisan ini adalah kajian literatur. Penelitian yang menjadi bahan analisis difokuskan pada penelitian-penelitian pengembangan bahan ajar atau modul pembelajaran. Hasil penelitian ini menunjukkan beberapa hasil penelitian pengembangan yang menjadi bahan telaah inovasi yang dihasilkan mampu mendukung implementasi kurikulum 2013.
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Peningkatan Prestasi Belajar Akuntansi melalui Penerapan Model Pembelajaran Problem Based Learning pada Siswa Kelas XI IPS 2 SMA Negeri 6 Surakarta Image
Conference paper

Peningkatan Prestasi Belajar Akuntansi melalui Penerapan Model Pembelajaran Problem Based Learning pada Siswa Kelas XI IPS 2 SMA Negeri 6 Surakarta

The objectives of this research is to improve the students' achievement through Problem Based Learning Model in accounting at the eleventh grade students of IPS 2 SMA Negeri 6 Surakarta.The research conducted by the researcher was Classroom Action Research. This research was conducted collaboratively among the researcher, classroom teacher, and involved the students' participant. The research subject is the eleventh grade students of IPS 2 SMA Negeri 6 Surakarta in the amount of 42 students. The technique of collecting data used were (a) observation, (b) questionnaire, (c) test, and (d) documentation. The procedure of the research were (a) planning of the action, (b) action, (c) observation and interpretation, and (d) analysis and reflection. Based on the research findings, it could be concluded that Problem Based Learning model could improve the students learning achievement in accounting. It was proven by the increased score of the students in cycle I. The research findings in cycle I improved or better than before research, 78,57% of the students had gained the minimum passing grade, that was 65. The mean score after the implementation of Problem Based Learning model got improved 4,18 (the score before the research was 69,05 and the score in cycle I was 73,23). In cycle II 40 students gained the minimum passing grade or 95,24%. The mean score in cycle II was 82,90. There was improvement in the mean score from cycle I to cycle II in the amount of 9,67 (cycle I score 73,23 and cycle II score 82,90). If it was compared with the situation before the implementation of Problem Based Learning model could improve students learning achievement in accounting. The implementation of Problem Based Learning model also could improve students interest, motivation and participation. It was proven by the increased students interest towards accounting lesson in the amount of 3,31% (students' interest in cycle I was 82,76% and in cycle II was 86,07%), the improvement of students' motivation was 10,36% (students' motivation in cycle I was 80,89% and in cycle II was 91,25%), the improvement of students' participation in learning process in the amount of 13,33% (students' participation in cycle I was 76,19% and in cycle II was 89,52%).
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