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

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

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

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

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

Hubungan Good University Governance Terhadap Kinerja Manajemen Keuangan Perguruan Tinggi

The pattern of financial management institution had to be accountable as one indicator of university management assessment as a whole. This study examined the management of higher education in terms of the implementation of Good University Governance (GUG). GUG concept was adopted from the concept of good corporate governance. The samples were state universities in Central Java and Yogyakarta using purposive sampling technique. Data analysis used was Structural Equation Model (SEM) analysis based on Path Analysis. The results showed that GUG directly influenced the Cultural Organization (CO), and Organizational Structure (OS) affected the Financial Management Performance (FMP). However, GUG did not directly influence FMP, OS, and PM (Planning Management). PM and OS were proven not directly influence the FMP. Other evidence found was the indirect effect of GUG to FMP through OS, PM, and CO. The conclusions of this research were GUG would increase CO and OS and would further increase FMP. Thus, universities should consider the implementation of GUG to increase the performance of financial management. Pengelolaan keuangan yang akuntabel merupakan salah satu indikator yang baik untuk menilai pengelolaan perguruan tinggi secara keseluruhan. Penelitian ini mengkaji pengelolaan perguruan tinggi yang ditinjau dari Implementasi Good University Governance (GUG) yang merupakan adopsi konsep Good Corporate Governance di sektor korporasi. Penelitian ini menggunakan sampel Peguruan Tinggi Negeri di Jawa Tengah dan Daerah Istimewa Yogyakarta dengan menggunakan teknik purposive sampling. Analisis data menggunakan model Structural Equation Model (SEM) berbasis Analisis Jalur (Path Analysis) untuk menjawab tujuan dan hipotesis penelitian. Hasil penelitian menunjukkan variabel GUG terbukti berpengaruh secara signifikan terhadap struktur organisasi, manajemen perencanaan, dan kinerja manajemen keuangan. Variabel struktur organisasi dan manajemen perencanaan juga terbukti berpengaruh secara signifikan terhdap kinerja manajemen keuangan. Namun, variabel GUG tidak terbukti berpengaruh siginifikan terhadap budaya organisasi dan variabel budaya organisasi tidak terbukti berpengaruh signifikan terhadap kinerja manajemen keuangan. Hasil berikutnya adalah variabel GUG terbukti berpengaruh secara tidak langsung terhadap kinerja manajemen keuangan melalui budaya organisasi, struktur organisasi, dan manajemen perencanaan. Hal ini menunjukkan bukti bahwa perguruan tinggi harus mempertimbangkan implementasi GUG untuk meningkatkan kinerja manajemen keuangannya

Kepemilikan Manajerial Terhadap Pajak Penghasilan Terutang Melalui Discretionary Accruals

Government\u27s efforts to boost revenue from the tax sector brought considerable consequences for businessmen.This made businessmen try to do tax planning, one of which was to conduct earnings management to reducepayable taxes . This study examined whether managerial ownership influenced the amount of payable incometax of corporate taxpayers through discretionary accruals. This study used path analysis approach (PathAnalysis) by taking sample of companies listed on the Indonesia Stock Exchange in 2009. The results showedthat managerial ownership directly influenced the payable income tax. Furthermore, it could be seen thatmanagerial ownership had a direct effect on earnings management. Besides, earnings management had a directeffect on payable income tax. Thus, the Sobel test was used to prove the ability of earnings managementvariables in mediating the effect of managerial ownership on income tax. Future research was expected toexpand the main object of observation payable income tax as an tax obligation to ensure that the behavior of thecompany in doing profit or income management for lowering profit or income could lower or raise the payableincome tax

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty Toward Taxpayer Compliance

Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers' compliance in East Semarang Pratama Tax Office, Semarang City, Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers' understanding and awareness.JEL Classification: H23; H26DOI: https://doi.org/10.26905/jkdp.v22i2.167

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