scholarly journals ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS

2021 ◽  
Author(s):  
Ladzina Shafira Zahra ◽  
◽  
Audita Setiawan ◽  

The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.

Author(s):  
Ethika Ethika ◽  
Ade Saputra

This study has several objectives first prove a significant difference in understanding of the assets, liabilities and capital between the students from SMK Accounting Department, High School and Madrasah Aliyah Department of Public IPS IPS majors. Prior to hypothesis testing performed prior sample collection is 68 students who have graduated from vocational secondary education level majoring in Accountancy, SMA study of majoring of IPS science Madrasah Aliyah common in college majoring in social studies at the Bung Hatta University of Padang. Type of data used are obtained through deployment of primary questionnaire. Variable study is a basic understanding of accounting concepts consisting of cash, liabilities and capital, while the distinguishing dimension is the level of formal education of students in the past. The process of hypothesis testing is done by using a statistical test that is using the Kruskal Walls. Based on the results of testing the first hypothesis of no difference in the understanding of accounting students from vocational education majoring in accounting, SMA students and Madrasah Aliyah major of IPS science. in understanding the basic concepts of accounting view of the assets. The second hypothesis found differences in the understanding of accounting students from vocational education majoring in accounting, high school social studies department, and public Madrasah Aliyah Department the major of IPS science of the basic concepts of accounting in view of the obligation. The third hypothesis found no differences in accounting students' understanding of vocational education majoring in accounting, SMA student, and Madrasah Aliyah general social studies department of the basic concepts of accounting view of capital.


Author(s):  
Ginanjar Arif Wijaya ◽  
Sarwaji Surwandi ◽  
Sumarwati Sumarwati

This research is a descriptive qualitative study that examines the relevance of social criticism on Stand Up Comedy Indonesia towards anecdotal text learning in high school. Stand Up Comedy is a form of comedy or comedy that is delivered monologically to the audience. Stand Up comedy is not only an entertaining spectacle, but every material that is aired is criticized or the message delivered. The purpose of this study was to identify the relevance of social criticism on Stand Up Comedy Indonesia towards anecdotal text learning in high school. The data in this study are in the form of a Stand Up Comedy Indonesia video. The primary data source in this study is Stand Up comedy Kompas TV documents and videos on YouTube. While secondary data sources are relevant primary books, international journals, papers, etc. that are needed in the study of theory. The data collection technique in this study is by documentation and literature. The analysis technique used in this study uses qualitative analysis techniques. Because the data obtained are in the form of texts from various different literary sources, a text analysis is needed. The results of this study are three things. 1) The discourse of stand Up comedy academy has the same structure , namely based on the genre of discourse. 2) The schema and discourse sequence of stand Up comedy academy are in accordance with anecdotal texts, namely those that have components of abstract structure, orientation, crisis, reaction and code. The division of structures can be divided into two parts, complete structure and incomplete. 3) The implementation of the results of this study can be used as teaching material at the eleventh grade high school about producing coherent anecdotal texts in accordance with the characteristics of the text made both orally and in writing.


2021 ◽  
Vol 10 (2) ◽  
pp. 114-128
Author(s):  
Herdin Muhtarom ◽  
Gery Erlangga

Abstrak: Berawal dari permasalahan dilingkungan sekolah terkait acara yang dilaksanakan oleh pihak sekolah mengenai peristiwa sumpah pemuda yang sebatas hanya merayakan saja tanpa memaknai nilai-nilai sumpah pemuda dalam kegiatan tersebut. Sehingga dalam penelitian ini memiliki tujuan untuk dapat mengetahui tingkat pemahaman peserta didik SMAN 18 Jakarta dalam memahami isi kandungan peristiwa sumpah pemuda sebagai peran dalam membentuk karakter. Penelitian ini menggunakan metode Mixed Methods dengan jenis model Sequential Explanatory. Kemudian teknik pengumpulan data dengan cara menyebarkan kuesioner kepada peserta didik SMAN 18 Jakarta sebagai sampel penelitian. Hasil penelitian menujukan bahwa pemahaman mengenai peran nilai-nilai sumpah pemuda dalam membentuk karakter peserta didik SMAN 18 Jakarta memahami terkait makna isi dalam peristiwa sumpah pemuda dengan presentase data 67,7% menyatakan paham akan nilai yang terkandung dalam sumpah pemuda. Sebagai generasi milenial seharusnya dapat mengimplementasikan pemahaman nilai-nilai sumpah pemuda sehingga mampu meningkatkan rasa nasionalisme pada generasi milenial.Kata Kunci: Milenial, Sumpah Pemuda, Nasionalisme.Abstract: Starting from a problem in the school environment related to the event held by the school regarding the youth oath event which was limited to celebrating it without interpreting the values of the youth oath in the activity. So that in this study, it has the aim of being able to determine the level of understanding of Senior High School Number 18 Jakarta students in understanding the contents of the youth oath incident as a role in shaping character. This study uses the Mixed Methods method with the Sequential Explanatory model type. Then the data collection technique was by distributing questionnaires to students of SMAN 18 Jakarta as the research sample. The results show that the understanding of the role of youth oath values in shaping the character of students of Senior High School Number 18 Jakarta understands the meaning of the content in the youth oath incident with a data percentage of 67.7% expressing understanding of the values contained in the youth oath. As a millennial generation, it should be able to implement an understanding of the values of the youth oath so as to increase the sense of nationalism in the millennial generation.Keywords: Millennial, Youth Pledge, Nationalism.


Author(s):  
Muhammad Nazri Jalil

This study develops an e-counseling application as an effort to improve the provision of guidance and counseling services at Senior High School 1 Jeneponto. The purpose of this study is to determine: (1) Knowing the field needs of the e-counseling application (2) Knowing the prototype of the e-counseling application as an effort to improve the provision of guidance and counseling services at Senior High School 1 Jeneponto, (3) Knowing the validity of the e-counseling application. as an effort to improve the provision of guidance and counseling services at Senior High School 1 Jeneponto. This study used the Borg and Gall Research and Development (RnD) method but only reached the Second Revision stage. This research was conducted at Senior High School 1 Jeneponto with 6 students as research subjects. The data collection technique used was the Material and Media Expert Validation Sheet to determine the validity of the media and the student response questionnaire. The analysis technique used is descriptive analysis technique. So the results show that the e-counseling application developed has been valid and practically used for the provision of guidance and counseling services at Senior High School 1 Jeneponto.


2017 ◽  
Vol 1 (1) ◽  
pp. 33
Author(s):  
Wardani Rahayu

This study aims to compare five question packages used in the 2011 National Examination, specifically for Maths for Social Studies subject between public senior high school (SMA) and Islamic senior high school (MA) in Jakarta. It employed simple random sampling as its data collection technique. The independent variables used were the category of high schools and the Five Question Packages used in the National Examination. The schools were divided into two:  regular senior high school (SMA) and Islamic senior high school or Madrasah Aliyah (MA). The packages chosen to be analyzed were package number: 12, 25, 39, 46 and 54. The data was analyzed by two-factor ANOVA for its 11 Differential Item Function (DIF) and 29 non Differential Item Function (non-DIF) items. The items used for this study are the items that fit the three-parameter logistic model. This study found that no difference between the scores on both the DIF and non-DIF items in either for SMA or Ma is found.   Keywords: national examination in math, five packages, DIF, SMA, MA.


2020 ◽  
Vol 3 (2) ◽  
pp. 215
Author(s):  
Silfa Fatmawati ◽  
Arsyi Rizqia Amalia ◽  
Iis Nurasiah

The purpose of this study was to describe and obtain information about the social studies learning process through WhatsApp media in grade 5 elementary schools. The research method uses descriptive qualitative because the aim is to analyze a problem that occurs. Qualitative research does not have the character of testing or rejecting a hypothesis, but tends to find new problems. In this study, it involved class 5 D homeroom teachers and 39 students of class 5 D at SDN Dewi Sartika CBM. The data collection technique uses primary data in the form of interviews and secondary data in the form of questionnaires and documentation in the form of photos and screenshot of social studies learning process carried out through WhatsApp media. The data analysis technique uses the stages of data reduction (data reduction), data presentation (data display) and drawing conclusions (conclusing drawing / verification). The result of this research is that learning conducted through WhatsApp is quite effective.


2021 ◽  
Vol 9 (3) ◽  
pp. 482-497
Author(s):  
Ivani Kusnadi Suteno ◽  
Lukman Abdul Rauf Laliyo* ◽  
Hendri Iyabu ◽  
Romario Abdullah

The ability of students to understand and use concepts is the main key in scientifically explaining various chemical phenomena in nature. This ability develops relatively, often with the development of the learner level. This study aims to understand the level of understanding of the concept of salt hydrolysis of class XI high school students and chemistry students in the I, II, III and IV years and non-chemistry students with a total sample of 875 respondents. The instrument used in this study was a four-level multiple choice test. This diagnostic test combines the measurement of knowledge and reasoning with the level of self-confidence, as a reflection of the level of mastery of concepts. The data analysis technique used is quantitative, using SPSS 25 software, namely the non-parametric test (Kruskal Wallis test), comparing the significance value (Asmp. Sig) with a probability of 0.005. The results showed that the significance value of 0.00 was less than 0.05; That is, there is a significant difference in the level of understanding of the salt hydrolysis concept of students. The level of understanding of the concept of high school students is better than the first, second, third, and fourth year students in chemistry and non-chemistry students. These findings reinforce the story that although students have experienced learning experiences at a higher level, it does not guarantee the development of mastery of understanding the concept of hydrolysis


2018 ◽  
Vol 3 (2) ◽  
pp. 18-28
Author(s):  
Najim Ussiph ◽  
Hamidu Kwame Seidu

A quasi experiment with interview was adopted to study the aptness of using 3D animations as an instructional method to introduce programming concepts to students at the Senior High School level. This research work was conducted with 100 students of Akroso Senior High School in the Birim central municipality of the eastern region of Ghana who were generally programming novice. Programming concepts considered included programming environments, loops, functions sequential and conditional execution of programs. A paired t-test carried out on the results of the performance test presents a p-value of 0.008 indicative of a numerically significant difference between the mean marks of participants during the experiments that used 3D animation method as against the experiments that used the text base method. Results from the interview showed that the instructional method used had impact on the performance of the learners. The use of 3D animation method presented programming concepts in a form that the learners can understand, motivates them to pursue programming related courses at a higher level and also impacts positively on their performance.


2015 ◽  
Vol 3 (3) ◽  
Author(s):  
I Gusti Bagus Magitojaya ◽  
Jehosua S. V. Sinolungan ◽  
Lydia David

Abstract: Nowadays, phenomeneon of juvenile delinquency has been spreading widely. Particularly to students, they usually perform juvenile delinquency that would harm themselves and finally trouble their minds due to consquences they are going to face. This study aimed to investigate the comparison of anxiety levels among students who performed juvenile delinquency. This was an analytical observational study with a cross sectional design. Subjects were 86 students of Swadharma Mopugad High School and Swadharma Werdhi Agung Senior High School obtained by using simple random sampling. Data were analyzed by using T independent test with α=0.005. The T independent test showed a t value of 0.457 and a p value of 0.649 (> 0.005) which indicated that there was no significant difference of anxiety levels among students who performed juvenile delinquency in both high schools. Conclusion: There was no significant difference between anxiety levels of students who performed juvenile delinquency in Swadharma Mopugad Senior High School and Swadharma Werdhi Agung Senior High School.Keywords: juvenile delinquency, anxietyAbstrak: Fenomena kenakalan remaja makin meluas dewasa ini. Hal ini tentunya dapat menimbulkan kecemasan pada siswa yang melakukannya mengingat sanksi yang bisa diperoleh akibat perbuatannya. Penelitian ini bertujuan untuk mengetahui perbandingan kecemasan siswa yang melakukan perilaku kenakalan remaja. Penelitian ini menggunakan metode analitik observasional dengan pendekatan potong lintang. Teknik pengambilan sampel yang digunakan yaitu simple random sampling. Subyek penelitian ialah siswa kelas XI SMA Swadharma Mopugad dan siswa kelas XI SMA Swadharma Werdhi Agung dengan jumlah total 86 siswa. Data dianalisis dengan uji T Independent (α = 0,005). Hasil uji T Independent mendapatkan nilai t sebesar 0,457, p = 0,649, yang menunjukkan tidak terdapat perbedaan tingkat kecemasan pada siswa yang melakukan kenakalan remaja di SMA Swadharma Mopugad dan SMA Swadharma Werdhi Agung. Simpulan: Tidak terdapat perbedaan tingkat kecemasan yang bermakna pada siswa yang melakukan kenakalan remaja di SMA Swadharma Mopugad dan SMA Swadharma Werdhi Agung.Kata kunci: kenakalan remaja, kecemasan


2021 ◽  
Vol 4 (2) ◽  
pp. 407-430
Author(s):  
Jainalyn Annong Aksan

The existence of COVID-19 pandemic brought extraordinary challenges to the stakeholders, teachers, parents, and students. Thus, the researcher believed that there is an effect of teaching-learning process in new normal education to students’ performance most especially using modular type of learning in Mathematics. With this, the study sought to determine the perception of the students regarding modular distance learning approach (MDLA) in Mathematics, identify the challenges of the students, examine the effect of MDLA to academic performance of students in Mathematics, determine the level of academic performance of students, determine the significant difference on perceptions when they grouped according to their gender and age, and determine the relationship of students’ perceptions regarding MDLA to their academic performance in Mathematics. The descriptive research design was utilized in this study. The researcher gathered one hundred seventy eight (178) grade 11 STEM students currently enrolled in MSU-Sulu Senior High School through the use of purposive random sampling. The survey questionnaire was applied in the study. Mean, frequency counts and percentage, t-test for independent samples, one-way analysis of variance (ANOVA), and person product-moment correlation were used to analyze and interpret the data. Based on the result, the study revealed that students’ perceptions agreed on using modular distance learning approach (MDLA). It means the students had positive perceptions regarding MDLA in Mathematics. The study also revealed that students agreed on using modular distance learning approach (MDLA) in Math have little challenges. It had also a positive effect to students’ performance in which students performed very satisfactory in Mathematics which means they had good quality performance. However, the study also revealed that it has no significant difference on their perceptions when they are grouped by gender and age which means the students had the same perceptions. Moreover, the findings revealed that there is no enough evidence to conclude that there is significant relationship of the students’ perceptions to the academic performance of the STEM grade 11 students using the new method of teaching modular distance learning approach (MDLA) amid COVID-19 pandemic. Therefore, the researcher concluded that the academic performances of STEM students were not affected by their perceptions in MDLA. This means that the quality of performance did not depend on their perceptions. And the researcher also concluded that this approach helped students to improve their math performance. Since it proved that this approach improved the mathematical understanding and helped the students to have good performance then the researcher recommended that MDLA must be continued in face-to-face instruction and highly recommended to use modules. Teachers guided those who need special attention and need to prepare easy type of modules in Mathematics to understand well. Any member of the family can help to guide and serve as para-teachers. Trainings, workshops, and seminars should be provided to the teachers to improve themselves and academic performances of the students.


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