Strategi Content and Language Integrated Learning (Clil) Untuk Meningkatkan Kualitas Pembelajaran Akuntansi Biaya

The problem of the study was how to improve the learning quality at bilingual class for Cost Accounting subject through Content and Language Integrated Learning (CLIL) strategy? It was an action research as a tool to test the effectiveness of CLIL learning strategy at bilingual classes for Cost Accounting subject. The classroom action research was implemented by two (2) cycles and done at bilingual classroom for Cost Accounting 2 subject. The data were collected from the pre-test and post-test which reflected students\u27 understanding on the materials presented. The indicator of the success was at least 75% students can achieve the complete learning outcome, i.e. 71. The data were collected by observation sheets to obtain the feedbacks from lecturers and students. The results showed that the lecturing implementation of Cost Accounting 2 with CLIL strategy was more qualified and varied technical lectures each meeting. The students\u27 methods and learning activities were hot seat game, role as a teacher, discuss in pairs, and peer tutoring learning. Furthermore; there were other learning activities such as making a note, preparing resumes formula, updating facebook status, and making a question. Students\u27 activeness was better than the previous lectures. The success indicators of implementation of the action research can be achieved, 100% students were able to achieve complete learning outcomes value, i.e. 71. The observations also showed that students can improve their teamwork, confidence, and other characters

Analysis of Factors Affecting Behavioral Intention to Use E-Learning Uses the Unified Theory of Acceptance and Use of Technology Approach

The purpose of this study isto analyze the influence of performance expectancy, effort expectancy, social influence, facilitating conditions, perceived creadibility, and anxiety on e-learning behavioral intention to use who are moderated by experience and voluntariness of use.The study population was 215 students who used e-learning in the Accounting Department of SMK N 1 Karanganyar. The sample selection using Slovin method with an error rate of 5% and sampling area technique obtained by respondents as many as 140 students. The technique of collecting data using a questionnaire. Data analysis techniques used descriptive statistical analysis and SEM-PLS. Data analysis tool using WarpPLS 5.0.The results of the descriptive statistical analysis show that the behavioral intention to use e-learning, performance expectancy, effort expectancy, social influence, facilitating conditions, perceived creativity, anxiety, experience and voluntariness of use are in the sufficient category. Hypothesis test results show the influence of performance expectancy on e-learning behavioral intention to use, effort expectancy does not affect the behavioral e-learning intention to use, social influence has an effect on behavioral e-learning intention to use, facilitating conditions have no effect on behavioral intention to Using e-learning, perceived creativity does not affect e-learning behavior, anxiety influences the behavioral intention to use e-learning, voluntary moderating negative social influences the behavioral e-learning intention to use, experience moderates the effect of effort expectancy on The behavior of e-learning intention to use, experience does not moderate the influence of social influence on the behavioral e-learning intention to use, experience does not moderate the effect of facilitating conditions on e-learning behavioral intention to use e-learning the conclusion of this study states that of the ten hypotheses proposed there are five types of hypotheses accepted. Keywords: E-learning, Behavioral Intention, UTAUT

Efektivitas Pembelajaran Tutor Sebaya Dalam Pembelajaran Akuntansi Biaya I

Implementation of bilingual classroom was the manifestation of Internationalization vision of the institution (Unnes) to response to the progress of International Schools (SBI / RSBI). Cost Accounting I was a subject in bilingual class of FE Unnes in 2010/2011. The objective of the study was to explain the effectiveness of peer tutor learning method in Cost Accounting I in Bilingual Class. It was a class action research done in 2 months with 2 cycles. The type of peer tutor learning was tutor to student. The result of research showed that peer tutor learning method of Cost Accounting I in Bilingual Class of FE Unnes was effective. Students' achievement increased significantly in the first and second cycle. It passes the effectiveness indicator which stated that at least 75% students could get 71. Thus, it is suggested that other types of peer tutor learning method can be investigated empirically for further researches in different designs

Using Google Workspace for Education to Engage Accounting Students

This study aimed to describe the level of student engagement in online and face-to-face learning. This study also aimed to describe learning innovations created by lecturers by utilizing existing features on Google workspace. Finally, this study offers suggestions for using Google Workspace in accounting learning to improve student engagement. Quantitative and qualitative descriptive research was conducted by observing the experiences of students and lecturers during post-pandemic face-to-face learning. Questionnaires, observations, and interviews were used to gather data. The data analysis method used was quantitative and qualitative descriptive analysis. The results of the study indicated that there was no lack of student engagement in face-to-face learning. Lecturers had utilized the features on Google workspace but not optimally. Google's most frequently used service features were Google Classroom, YouTube, and Google Drive. Meanwhile, Google site, Jamboard and podcasts were the services that were rarely used. Lecturers could utilize google docs, google sheets, and google slides for accounting learning so that student engagement could increase significantly. This feature required students to actively collaborate to complete assignments because lecturers could monitor activities carried out by students in real time. &nbsp

The Development of Learning Sets and Research Methodology Module Using Problem Based Learning for Accounting Education Students

Improving the learning process is very important for every lecturer by implement innovative learning methods or media. The purpose of this study is to develop a research methodology learning instruction and module based of problem based learning for accounting education students. This research applied research and development design in the research methodology course in Economics Education (Accounting) Department, Faculty Of Economics, Semarang State University. Data analysis was used to test the products through expert opinion (lecturer) and the feedback from students. The results show have been produced and tested two products, namely units lecture event and accounting education research methodology modules that implement problem-based learning methods. Some experts and students give positive feedback about the products

THE DETERMINANT OF STUDENT’S INTENTION TO USE MOBILE LEARNING

Utilization of mobile devices (smartphones and tablets) in the field of learning continues to grow, include in the higher education learning. The purpose of this study was to investigate the factors that influence the student’s intention to use mobile learning with the Technology Acceptance Model (TAM) approach. The sample was Economic Education students of Semarang State University who have taken courses learning development. Extended-TAM by Huang et al. (2007); & Zhu et al., (2012) have been used to collect the data. Data analysis used path analysis to test hypothesis and analysis data. The result showed that the students have good ability to use their mobile gadget for learning purposes. In the extended-TAM frame, two primer factors (perceived usefulness and perceived ease to use) have positive effect to attitude toward using and behavioral intention to use. Other result showed external factors (perceived mobility value, perceived social interaction value and prior experience) proven have positive effect to perceived usefulness. Perceived enjoyment have significant relationship with perceived to use and attitude toward using

The Factors Analysis of Indonesian Students’ Motivation for Being the Members of Bilingual Class at Economics Education Department

The need for qualified education personnel was getting more challenging, thus; the Economics Education Department should improve the quality of education to align the globalization era. Graduates who were qualified and competitive in both national and international sciences could be achieved through the good quality of teaching and learning process. An effort of the Economics Education Department to meet the needs of the world of work one of them was through the opening of the bilingual class program. It was a program which opened the valuable opportunity for students to develop their ability to understand lectures in two languages. However; the reality was the opposite, the appeal of students to follow the selection of bilingual class recruitment was still low. Motivation factor was suspected to be the reason of students’ decisions whether join or did not join the bilingual class. Therefore; the purpose of the study was to analyze the factors that influence students entering the bilingual class. The data were collected by documentation, interviews and questionnaires. Then, they were analyzed by Structural Equation Model (SEM). The result of the research showed that internal factors gave the positive and significant influence for 53.1% on students’ motivation to enter the bilingual class. Then, the external factors gave the positive and significant influence on the motivation of entering the bilingual class for 25.1%. Keywords: Internal Factors, External Factors, Motivation to be Bilingual Class Member

Pemanfaatan Teknologi Informasi Dan Komunikasi Dalam Pembelajaran Akuntansi (Studi Empiris Pada Guru Smk Se Kota Semarang)

This paperhas objectives firstly, to explore the use of information and communication technology in accounting learning by vocational high schools used by vocational high schools teachers in Semarang City. The result showed that there were three ICT which mostly used by the accounting teacher. They were spreadsheet software like MS Excel to save grad, notes, etc, etc., computer laboratory based on learning, and word software like MS Word. Meanwhile, the most rarely ICT used by them were teleconference based on learning, online discussion with colleges and data analysis software like SPSS program. The complementary result showed that there was no significant difference of ICT used by them were teleconference based on learning, online discussion with colleges and data analysis software like SPSS program. The complementary result showed that there was no significant difference of ICT used by teachers based on gender and teacher certification. This research suggests the decision makers to improve the intensity and quality of ICT in accounting learning process. Thus; it is expected that the further research can explain the determinant use of IC

Religiosity and misuse of school aid funds: The development of the fraud theory

Fraud is a problem that occurs in various organizations, including educational institutions. This condition is very ironic, educational institutions as institutions are required to teach anti-fraud education, but in fact, the educational institutions themselves are still fraudulent. This study aimed to explain the factors that can influence the principal, treasurer, and school committee to abuse school aid funds. The research sample was 145 principals, treasurers, and school committees for the elementary, junior high, and senior high school levels selected by convenience sampling method. All variables were measured using five Likert scales and analyzed with the multiple regression method. Instrument validity test using Pearson product-moment. This study shows that we found that pressure, internal control, integrity, and religiosity influence fraud. High financial pressures stemming from greed, a luxurious lifestyle, debt, integrity, low systems of control, and religiosity can increase fraud. These results reinforce the importance of schools or education-related regulatory agencies to be able to take policies to form a school environment that encourages honesty, limits teachers to hedonism, has a fair compensation system, and encourages teachers to practice worship, which needs to be done to avoid financial fraud from abuse of school aid funds

Analisis Kepuasan Pelayanan Perguruan Tinggi (Kasus pada Prodi Magister Pendidikan Ekonomi Unnes)

Fokus penelitian ini adalah pengukuran kepuasan pelayanan terhadap mahasiswa, penelusuran lulusan, dan kepuasan pengguna lulusan. Populasi penelitian adalah mahasiswa Prodi Magister Pendidikan Ekonomi PPs Unnes yang aktif pada semester gasal 2015/2016, lulusan, dan pengguna lulusan. Alat yang digunakan adalah instrumen SERVQUAL yang dikembangkan dari Parasuraman et al. (1994) untuk mengukur kepuasan mahasiswa. Instrumen pengukuran kesesuaian lulusan dan kepuasan pengguna lulusan berdasarkan pedoman akreditasi BAN PT. Analisis data dilakukan dengan analisis statistik deskriptif dan importance-performance analysis (IPA). Hasil penelitian menunjukkan bahwa berdasarkan analisis kepuasan layanan terdapat dua dimensi layanan yang harus menjadi prioritas utama untuk segera diperbaiki, yaitu dimensi acces dan reliability. Hasil lainnya menunjukkan bidang pekerjaan alumni telah sesuai dengan visi misi prodi dan alumni berpendapat materi dan proses perkuliahan sangat relevan dengan bidang pekerjaan yang digeluti sekarang sehingga sangat membantu menyelesaikan pekerjaan. Terakhir, kepuasan pengguna terhadap kompetensi lulusan termasuk dalam kategori sangat bagus