scholarly journals PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA

2017 ◽  
Vol 20 (2) ◽  
pp. 151
Author(s):  
Santi Novita ◽  
Okta Sindhu Hartadinata

The aims of this study is to analyze the view of educators, practitioners, and students regarding the graduate’s attributes in taxation Diploma and Accounting undergraduates to perform as an entry level of taxation staff. It explore whether there is an ‘expectations gap’ exists between the skill, basic capability, and learning outcomes of taxation knowledge obtained at university and practitioners expectations and what attributes they expected the graduate to have. The questionnaire is sent to practitioners likely to recruit graduates who had studied taxation at Taxation diploma or Accounting Undergraduate, to educators who teach taxation within universities, and students of Taxation Diploma and Undergraduate Accounting Program. Using Test and Cl for two proportions for basic capability, two sample T-Test for learning outcomes and skills, the result indicate that the differences exist between students either with practitioners or educators. In the view of academicians and practitioners, the expectation gap does not exist, but the agreement proportion of basic capability indicate that further discussion is needed due to the basic knowledge of tax planning and international taxation that undergraduate must have.

2018 ◽  
Vol 20 (2) ◽  
pp. 151-171
Author(s):  
Santi Novita ◽  
Okta Sindhu Hartadinata

Tujuan dari penelitian ini adalah untuk menganalisa pandangan akademisi, praktisi, dan mahasiswa akan atribut yang harus dimiliki lulusan D3 Perpajakan dan S1 Akuntansi yang akan berkarir awal dalam bidang perpajakan. Penelitian ini mencoba menggali apakah ada perbedaan persepsi mengenai atribut yang terdiri dari keterampilan atau keahlian, kemampuan dasar, dan hasil pembelajaran dari berbagai mata ajar perpajakan yang dihasilkan oleh perguruan tinggi dengan ekspektasi dari praktisi sebagai pengguna lulusan. Kuesioner dikirim kepada akademisi yang mengajar perpajakan, praktisi sebagai pengguna lulusan, dan mahasiswa sebagai calon lulusan masing-masing untuk jenjang D3 maupun S1. Dengan menggunakan Uji proporsi dua populasi untuk kemampuan dasar, serta Two sample T Test untuk uji learning outcomes dan skills, hasil yang diperoleh menunjukkan ada perbedaan persepsi antara mahasiswa baik dengan akademisi maupun dengan praktisi. Dari sisi akademisi dan praktisi secara umum tidak ada perbedaan, namun dari proporsi persetujuan tentang kemampuan dasar yaitu kemampuan tax planning dan perpajakan internasional perlu ada diskusi lebih lanjut untuk pendidikan perpajakan di jenjang S1.


2014 ◽  
Vol 24 (1) ◽  
pp. 21-26
Author(s):  
Helen M. Sharp ◽  
Mary O'Gara

The Council for Clinical Certification in Audiology and Speech-Language Pathology (CCFC) sets accreditation standards and these standards list broad domains of knowledge with specific coverage of “the appropriate etiologies, characteristics, anatomical/physiological, acoustic, psychological, developmental, and linguistic and cultural correlates” and assessment, intervention, and methods of prevention for each domain” (CCFC, 2013, “Standard IV-C”). One domain in the 2014 standards is “voice and resonance.” Studies of graduate training programs suggest that fewer programs require coursework in cleft palate, the course in which resonance was traditionally taught. The purpose of this paper is to propose a standardized learning outcomes specific to resonance that would achieve the minimum knowledge required for all entry-level professionals in speech-language pathology. Graduate programs and faculty should retain flexibility and creativity in how these learning outcomes are achieved. Shared learning objectives across programs would serve programs, faculty, students, accreditation site visitors, and the public in assuring that a consistent, minimum core knowledge is achieved across graduate training programs. Proficiency in the management of individuals with resonance disorders would require additional knowledge and skills.


2017 ◽  
Vol 1 (1) ◽  
pp. 37
Author(s):  
Happy Ikmal

Teaching and learning activities is a conscious activity and aims. Therefore, for these activities can be run well and achieve the expected goals, it must be done with the strategy or the right learning approach .. The purpose of this study were: 1) to describe the influence of Self-Concept on the results of studying chemistry at Class XI MA Pacet Mojokerto. 2) Describe the effect of self-efficacy on Learning outcomes chemistry in Class XI MA Pacet Mojokerto 3) Describe the effect of motivation on Learning outcomes chemistry in Class XI MA Pacet Mojokerto 4) Describe the relationship Self-concept, self-efficacy and motivation to Results studied chemistry at Class XI MA Pacet Mojokerto. From the results of the analysis can be summarized as follows: 1) There is a significant relationship between self-concept of the Learning outcomes chemistry inquiry model. T test against self-concept variables (X1) obtained regression coefficient (B) 0.440 (44.0%), coefficient (Beta) 0.091, tcount of 0.378 with significance 0.006 t. Because of the significance of t less than 5% (0.007 <0.05), the Nil Hypothesis (H0) is rejected and working hypothesis (Hi) is received. 2) There is a significant relationship between self-efficacy toward chemistry Learning outcomes inquiry model. T test for Self-efficacy variable (X2) obtained regression coefficient (B) 0.329 (32.9%), coefficient (Beta) 0.124, tcount of 0.436 with a significance of 0.009 t. Because of the significance of t less than 5% (0.008 <0.05), the Nil Hypothesis (H0) is rejected and working hypothesis (Hi) is received. 3) There is a significant relationship between motivation to learn chemistry results inquiry model. T test for motivation variable (X3) obtained regression coefficient (B) 0.130 (13.0%), coefficient (Beta) 0.065, tcount of 0.230 with a significance of 0.001 t. Because of the significance of t less than 5% (0.001 <0.05), the Nil Hypothesis (H0) is rejected and working hypothesis (Hi) received 4) From the calculation results obtained Fhitung value 2,249 (significance F = 0.001). So Fhitung> F table (2,249> 2:03) or Sig F <5% (0.001 <0.05). It means that together independent variables consisting of variable self-concept (X1), Self-efficacy (X2), motivation (X3) simultaneously to variable results of studying chemistry (Y).


SIMBIOSA ◽  
2014 ◽  
Vol 3 (2) ◽  
Author(s):  
Ramses Ramses ◽  
Nurhaty Purnama Sari ◽  
Harni Lainy Br.Bakkara

This study aims to know the influence of active learning model Course Review Horay to biology learning outcomes at eighth grade students of SMP Negeri 10 Batam academic year 2013/2014. This research design is  randomized experiment using posttest only control-group design. The study population is all the eighth grade students of  SMP Negeri 10 Batam with reached population consist of 7 classes. The sampling technique using a simple random sampling. Samples were selected class VIII5 as control class and VIII8 as experiment class. The instrument  that use in this research is the form of the test. Requirement have been in the form of normality and homogeneity test, which showed that normal and homogeneous data. Technique of data analysis conducted by the t test. The result analysis of data using the t test showed the tvalue 3.01 and ttable is 2.00 (tvalue > ttable). The results showed that the active learning result model Course Review Horay give effect to increase student learning outcomes from the average of the experimental class 82,57 and control class 76,04. Thus, the hypothesis put forward acceptable significance level (α = 0.05). Thus, it can be concluded that the using of active learning model Course Review Horay influential on learning outcomes of biology at eighth grade students of SMP Negeri 10 Batam. Keywords: Course Review Horay, Biology Learning Outcomes.


Author(s):  
Hendrick L ◽  
Martono Martono ◽  
Indri Astuti

This study examined the use of film media on Indonesian Language. The problem revealed was how is student learning outcomes, and what is the outcomes difference between learning to analyze the intrinsic elements of literary works using film media and using conventional learning approaches in class XI students of SMA N 1 Tumbang Titi. This type of research is experimental research. The design used was Post-test Only Control Group Design. Data analysis was done by normality test, homogeneity test, and t-test (Paired Simple t-Test). Data collection techniques in the form of tests. Based on the results of data analysis, it can be concluded that student learning outcomes analysis the intrinsic elements of literary works after being given conventional learning is 54.38 while student learning outcomes analyze the intrinsic elements of literary works after using film media is 71, 67. Besides, after analyzing the data statistically, the results show that there are significant differences between the learning outcomes of the material analyzing the intrinsic elements of literary work between those who use film media and conventional learning. Indonesian language learning material becomes the intrinsic elements of literature in class XI students of SMA N 1 Tumbang Titi using film media can also improve student learning outcomes and contribute to the scale of effectiveness of 32,64. Thus, learning with film media can be used by teachers in the field of learning Indonesian in analyzing intrinsic elements of literary works.Keywords: Utilization of Film Media, Intrinsic Elements of Literary Work


2018 ◽  
Vol 3 (1) ◽  
pp. 22-27
Author(s):  
S. Supratman ◽  
Sri Wulandari Muhlis

The formulation of the problem in this research are: (1) How the result of learning mathematics of students after taught by SAVI learning model?, (2) How the result of learning mathematics of students after taught by NHT learning model?, (3) Is the result of learning mathematics of students who taught with SAVI learning model is higher than students taught by NHT learning model. The purpose of this study are: (1) To know how the results of learning mathematics students after teaching with SAVI learning model, (2) To find out how the results of learning mathematics students after being taught with NHT learning model, (3) To determine whether the results of learning mathematics students taught by SAVI learning models higher than students taught by NHT learning models. Type of research using experimental method. The population in this study is all students of class X spread in 11 parallel classes with the number of 310 people. Sampling was done by using cluster random sampling technique. In this research as a sample taken 2 classes from the entire population that is class X A3 as experiment class 1 using SAVI learning model and class X A1 as experiment class 2 using NHT learning model. From result of data analysis obtained that: (1) result of student learning taught by using SAVI learning model which consist of 25 students show minimum value 62, maximum value 96, mean (mean) 80,36, with standard deviation 9,10; (2) student learning outcomes taught using NHT learning model consisting of 25 students showing minimum score 62, maximum value 96, mean (mean) 79,62, with standard deviation 10,512; (3) result of t-test analysis using independent sample t-test obtained tcount = 0,302 at = 0,05 with degrees of freedom (dk) = 48 obtained t table = 2,011. Because t <t table then Ha is rejected and H0 is accepted. So it can be concluded that the mathematics learning outcomes of students who were taught with the SAVI model was not higher than the students taught by the NHT model.


2018 ◽  
Vol 1 (2) ◽  
pp. 149-158
Author(s):  
Zulfetriani Zulfetriani

Basic education aims to provide basic skills to learners to develop their lives as individuals, community members, citizens and members of the human race and prepare learners to follow the next education. Primary education is organized to develop skills attitudes and provide the basic knowledge and skills necessary to live in communities and prepare learners who are eligible for secondary education (UU Sisdiknas No. 20 Year 2003 article 13). In teaching and learning activities, a teacher would have hope of desire for learners can get the maximum value possible, in accordance with the learning objectives created or desired but what can be in word, reality. For special mathematics subjects, field findings such as EBTANAS, summative test results and daily test scores and report scores indicate that the learners' learning outcomes are still below the numbers that may be unsatisfactory in both low and class high. From some study results and opinions of experts, the low mathematics learning outcomes of students is not because they are not able to perform calculations, but because they do not understand the problems contained in the problem. Hudoyo (in Laily Hasbullah: 2000: 1) states that questions related to numbers are not so difficult for learners, but the problems that use sentences are very difficult for learners who have less or less ability.  


2016 ◽  
Vol 58 (5) ◽  
pp. 492-509 ◽  
Author(s):  
Prashan Shayanka Mendis Karunaratne ◽  
Yvonne A Breyer ◽  
Leigh N Wood

Purpose – Economics is catering to a diverse student cohort. This cohort needs to be equipped with transformative concepts that students can integrate beyond university. When a curriculum is content-driven, threshold concepts are a useful tool in guiding curriculum re-design. The paper aims to discuss these issues. Design/methodology/approach – The evidence for this pedagogic need can be seen in the UK’s higher education economics curriculum framework which is formulated around the threshold concepts of economics. Through a literature review of the application of threshold concepts in economics, the researcher has systematically re-designed an entry-level economics course. This research has been applied to the course structure, the learning and teaching activities, as well as the assessments. At the end of the semester, students students were surveyed on the student experience of the curriculum design and the course activities. The course grades noted the achievement of the students’ learning outcomes. Findings – When comparing the survey responses and the student course results to the previous semesters, there is a significant improvement in student experience as well as student learning outcomes of the course curriculum. Practical implications – This research provides curriculum developers with a benchmark and the tools required to transform economics curricula. Social implications – An engaging, transformative and integrative entry-level economics course is often the only exposure most business graduates have to the economics way of thinking and practice. Originality/value – This is the first comprehensive study that applies a curriculum re-design based on threshold concepts across an entry-level economics course.


2019 ◽  
Vol 1 (2) ◽  
pp. 40
Author(s):  
Gerry Lumolos ◽  
Dokri Gumolung ◽  
Joice Caroles

Practicum guides are printed teaching materials that students can use in the learning process. This development research aims to determine the feasibility of an acid base-based practicum guide for environmental materials with a 3-D model and to improve student learning outcomes through practicum activities and the application of guided inquiry methods. The subject of this research was class XI IPA 1 at SMA Negeri 1 Tenga. The feasibility test for large groups has an average percentage of 88.24% which means that this practical guide is suitable for use with valid qualifications. Student learning outcomes using post test scores with the technique of statistical analysis of one sample t-test (one sample t-test). The results of the one-sample t-test hypothesis at a level of α = 5% were obtained tcount = 4.604> ttable = 1.708. The results of this study indicate that the guidelines for acid-base-based practicum for environmental materials are appropriate to be used in chemistry learning, and the use of acid-based practicum guides for environmental materials with the application of guided inquiry methods can improve student learning outcomes in acid-base material


Author(s):  
Marcho Alex Samuel Silitonga

This study aims to determine the effect of the application of the Two Stay Two Stray learning model (TSTS) to the history of student learning outcomes at SMA Negeri 7 Medan. The research method used is quasi-experimental. The study population was students of class X IPS with a sample of 65 students consisting of 34 students of class X IPS 2 as an experimental class and 31 students of class X IPS 1 as a control class. Data collection techniques using observation and tests. The data obtained were analyzed using the t-test. The observation results showed that 91% of the experimental class students who took part in learning with the TSTS model got very good average scores. The average post-test value of the experimental class was 80.3, while the average value of the post-test of the control class that followed the learning with the conventional model was 63.70. T-test results for the post-test scores were obtained tcount > ttable (7,004 > 1,670).These results indicate that the TSTS learning model has a great influence in improving the history of student learning outcomes in class XI IPS 2 SMA Negeri 7 Medan.


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