PENGEMBANGAN MEDIA KOMIK BERMUATAN PENDIDIKAN KARAKTER UNTUK PEMBELAJARAN MATERI MENYUSUN LAPORAN KEUANGAN PERUSAHAAN JASA BAGI SISWA KELAS X SMK

ABSTRAK             Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa komik akuntansi bermuatan pendidikan karakter yang layak digunakan siswa kelas X SMK Bidang Keahlian Bisnis dan Manajemen pada pembelajaran materi menyusun laporan keuangan perusahaan jasa.Jenis penelitian ini adalah penelitian dan pengembangan dengan menggunakan langkah-langkah desain program pembelajaran menurut Dick & Carey.Data dikumpulkan dengan kuesioner dan wawancara serta dianalisis secara deskriptif.Hasil penilaian menunjukkan bahwa komik akuntansi yang dikembangkan layak digunakan. Hal ini ditunjukkan oleh: (1) hasil penilaian dari ahli materi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,62, (2) hasil penilaian dari ahli media termasuk kategori “baik” dengan skor rata-rata sebesar 3,65, (3) hasil penilaian dari ahli pendidikan karakter  termasuk kategori “sangat baik” dengan skor rata-rata sebesar 5,00, (4) hasil penilaian dari guru akuntansi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,58, (5) hasil penilaian dari uji coba perorangan termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,28, (6) hasil penilaian dari uji coba kelompok kecil termasuk kategori “baik” dengan skor rata-rata sebesar 4,00, (7) hasil penilaian dari uji coba lapangan termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,22. Kata kunci: Pengembangan, media komik akuntansi,pendidikan karakter. Abstract This research aims to develop comic learning media containing educational character building, which was suitable for the tenth grade students of business and management expertise program at Vocational High Schools in mastering the material of arranging financial statement of service company.This is a research and development. The development of comic media was applying the steps of instructional design model by Dick & Carey.The data were gained by applying questionnaires and interviews and were analyzed descriptively.The result of the assessment indicates that the developed accounting comic product is suitable to use for the tenth grade students of SMK. It was indicated through: (1) the assessment result from material expert which reached the category of "very good" with the average score is 4.62, (2) the assessment result of media expert reached the category of "good" with an average score is 3.65, (3) the assessment result of the character education expert reached the category of "very good" with an average score is 5.00, (4) the assessment result from accounting teacher reached the category of "very good" with an average score is 4.58, (5) the assessment result from individual testing reached the category of "very good" with an average score is 4.28, (6) the assessment result of small group testing reached the category of "good" with an average score is 4.00, (7) the assessment result of the field testing reached the category of "very good" with an average score is 4.22. Keywords:Development,accounting comic media, educational character building.

PENGEMBANGAN MEDIA KOMIK BERMUATAN PENDIDIKAN KARAKTER UNTUK PEMBELAJARAN MATERI MENYUSUN LAPORAN KEUANGAN PERUSAHAAN JASA BAGI SISWA KELAS X SMK

ABSTRAK             Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa komik akuntansi bermuatan pendidikan karakter yang layak digunakan siswa kelas X SMK Bidang Keahlian Bisnis dan Manajemen pada pembelajaran materi menyusun laporan keuangan perusahaan jasa.Jenis penelitian ini adalah penelitian dan pengembangan dengan menggunakan langkah-langkah desain program pembelajaran menurut Dick & Carey.Data dikumpulkan dengan kuesioner dan wawancara serta dianalisis secara deskriptif.Hasil penilaian menunjukkan bahwa komik akuntansi yang dikembangkan layak digunakan. Hal ini ditunjukkan oleh: (1) hasil penilaian dari ahli materi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,62, (2) hasil penilaian dari ahli media termasuk kategori “baik” dengan skor rata-rata sebesar 3,65, (3) hasil penilaian dari ahli pendidikan karakter  termasuk kategori “sangat baik” dengan skor rata-rata sebesar 5,00, (4) hasil penilaian dari guru akuntansi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,58, (5) hasil penilaian dari uji coba perorangan termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,28, (6) hasil penilaian dari uji coba kelompok kecil termasuk kategori “baik” dengan skor rata-rata sebesar 4,00, (7) hasil penilaian dari uji coba lapangan termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,22. Kata kunci: Pengembangan, media komik akuntansi,pendidikan karakter. Abstract This research aims to develop comic learning media containing educational character building, which was suitable for the tenth grade students of business and management expertise program at Vocational High Schools in mastering the material of arranging financial statement of service company.This is a research and development. The development of comic media was applying the steps of instructional design model by Dick & Carey.The data were gained by applying questionnaires and interviews and were analyzed descriptively.The result of the assessment indicates that the developed accounting comic product is suitable to use for the tenth grade students of SMK. It was indicated through: (1) the assessment result from material expert which reached the category of "very good" with the average score is 4.62, (2) the assessment result of media expert reached the category of "good" with an average score is 3.65, (3) the assessment result of the character education expert reached the category of "very good" with an average score is 5.00, (4) the assessment result from accounting teacher reached the category of "very good" with an average score is 4.58, (5) the assessment result from individual testing reached the category of "very good" with an average score is 4.28, (6) the assessment result of small group testing reached the category of "good" with an average score is 4.00, (7) the assessment result of the field testing reached the category of "very good" with an average score is 4.22. Keywords:Development,accounting comic media, educational character building.

Penyusunan dan Pelaksanaan Anggaran dalam Konteks Pengembangan Usaha (Studi pada Bakso dan Mie Ayam Mas Hadi "Asli Solo")

The budget presents information about expenditure and income plans expressed in rupiah units for the coming period. This study aims to analyze the process of preparing and implementing the budget in developing the business of Meatballs and Chicken Noodles Mas Hadi “Asli Solo". This qualitative-descriptive research was collecting data through observation, documentation and interviews. Data analysis was carried out through the stages of reduction, display and data verification. To increase the confidence (triangulation) of data, a repeat research and cross-check of research sources was conducted. The results showed that the purpose of business development was carried out to introduce the product to the community and obtain as much profit as possible. There are several stages of preparation and implementation process of budget in the context of business development that are appropriate, but some are not yet in accordance with. Budget components of the research object include place, equipment and supplie

Pengaruh Indeks Harga Konsumen (IHK) dan Inflasi Terhadap Suku Bunga Tahun 2008-2018 Indonesia

Suku bunga di Indonesia mengacu pada suku bunga yang diatur oleh Bank Indonesia, yang dikenal dengan BI Rate atau suku bunga BI. Suku bunga berkaitan erat dengan inflasi dan IHK dalam ekonomi moneter dan lembaga keuangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel independen yaitu Indeks Harga Konsumen (IHK) dan inflasi terhadap variabel dependen yaitu suku bunga. Penelitian ini merupkan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs resmi Badan Pusat Statistik berupa time series selama 10 tahun dari bulan Januari 2008- Desember 2010. Analisis data dilakukan dengan analisis regresi liniear berganda dengan bantuan software SPSS versi 22. Berdasarkan hasil uji parsial (uji T) bahwa variabel Indeks Harga Konsumen (IHK) memiliki nilai Sig. sebesar 0,000 < 0,05 yang artinya terdapat pengaruh yang signifikan terhadap suku bunga dan IHK berpengaruh negatif sebesar -0,036 terhadap suku bunga. Variabel inflasi memiliki nilai Sig. sebesar 0,010 < 0,05 yang artinya terdapat pengaruh yang signifikan terhadap suku bunga dan inflasi berpengaruh positif sebesar 0,483 terhadap suku bunga. Sedangkan hasil uji simultan (uji F) yang memiliki nilai Sig. sebesar 0,000 < 0,05 yang artinya Indeks Harga Konsumen (IHK) dan inflasi berpengaruh secara simultan terhadap suku bunga. Kata Kunci: Indeks Harga Konsumen (IHK), Inflasi dan Suku Bunga

Peningkatan literasi keuangan siswa melalui penggunaan media interaktif SIKU (Sikapi Uangmu)

For students to have the tools to manage their finances, they have to be taught about financial literacy from an early age wisely. The purpose of this research is to help senior high school students improve financial literacy through interactive media SIKU (Sikapi Uangmu). This research used a Quasi-experimental group experimental design with a Nonequivalent control group type. Samples were taken using total sampling techniques in 2 different classes. Class X IIS 2 was the experimental group, and Class X IIS 3 was the control group. The research data was taken using test instruments. The data that has been collected is then analyzed using a t-paired test. The results showed that the use of SIKU interactive media for senior high school students was able to increase student's financial literacy. Paired t-test testing which produces a significance of 0.000, t=-12.43, explains the increase in financial literacy of learning using SIKU. These results show that SIKU interactive media can be applied in the learning process in schools, and effectively contribute to improving students' financial literacy

Pandemi Covid-19: Pengaruh Perilaku Konsumtif dan Mental Accounting Terhadap Pengelolaan Keuangan Mahasiswa FKIP UKSW

This study aims to have a direct impact on consumer behavior and mental accounting on financial management either partial or simultaneously. The population recruited in this study were SWCU FKIP students adding 1.291 from various study programs. The sampling technique used was cluster sampling where the data source was too broad and the sampling was based on the population area, the sample used 298 SWCU FKIP students used the Isaac and Michael's formula. Collecting data through distributing questionnaires online with a Likert Scale. The questionnaire test used test in the form of normality test, multicollinearity test, heteroscedasticity test and linearity test as well as additional validity and reliability tests. The classical assumption test that is carried out does not occur problems and can be proposed. The statistical methods used is multiple linear regression with a significant level of 5%. The redults of this study indicate that there is no significant influence between consumptive behavior and financial management 0.112 > 0.05, and there is a significant influence between mental accounting on financial management of 0.000 < 0.05. simultaneously, there is a significant influence between consumptive behavior and mental accounting on financial management of 0,000 < 0.05 has a significant impact. Keywords: Consumptive Behavior, Mental Accounting, Financial Managemen

Strategy To Achieve Birth Certificate Ownership In Kalisidi Village, West Ungaran Sub-District

This study aims to determine the strategy of the village government in optimizing the achievement of ownership of birth cerificates with a focus on the management function and strategy management. This study used descriptive qualitative method. The research instrument was the researcher itself using primary and secondary data sources. Data collection techniques used were observation, interviews and documentation. The strategy of the Kalisidi village government was based more on management functions (planning, organizing, directing and controlling) and supported by strategic management. Planning started with regional mapping, team planning, team preparation planning, socialization planning and evaluation planning. Organizing was done by forming a team of hamlet and RT heads as the person in charge of the hamlet and the administrative staff as the village coordinator. Directing and controlling the team did not experience difficulties because each team had done the activity well. The obstacle of analyzing the external environment were the distance and the people's livelihood. Through this combination can produce solutions and solutions for the implementation of further activities

Monitoring dan Evaluasi Penyelenggaraan Relawan Guru Pendidikan Kristen dan Katolik BKGS Salatiga

Primary schools lack Christian and Catholic teachers so there are volunteer teachers of the religious teaching staff. The volunteer has not enough education and teaching experiences. Therefore, provision is important both from a spiritual perspective, introduction to vision and mission, core values of BKGS, and as well as intellectually Christian and Catholic learning methods. The method that we used was to distribute the instrument to partner schools. The activity is carried out in several steps: Preparation, Implementation, Evaluation, and Reporting. The outcome and achievement are the performance of BKGS volunteers who are placed in schools, especially primary school in Salatiga, are classified good. This activity implies that teachers can improve learning strategies in schools through evaluations.Sekolah Dasar masih sangat minim tenaga pengajar agama Kristen dan Katolik sehingga terdapat pengutusan relawan tenaga pengajar agama tersebut. Para relawan belum banyak pengalaman di dunia pendidikan, maka pembekalan menjadi penting baik dari sisi spiritual, pengenalan visi misi, core value BKGS, serta secara intelektual teknik pembelajaran Agama Kristen dan Katolik. Metode yang dilakukan yaitu penyebaran instrumen ke sekolah-sekolah mitra. Kegiatan dilakukan dalam beberapa langkah yaitu Langkah Persiapan, Langkah Pelaksanaan, Langkah Evaluasi, Langkah Pelaporan. Luaran dan capaian dari kegiatan ini yaitu kinerja relawan BKGS yang ditempatkan pada sekolah-sekolah khususnya Sekolah Dasar di Salatiga yang tergolong baik. Implikasi dari kegiatan ini, guru dapat memperbaiki strategi pembelajaran di sekolah melalui evaluasi yang dilakukan

Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang

The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for it’s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax