Integrasi Faktor Eksternal Dan Internal Dalam Pembentukan Kemampuan Akuntansi Siswa SMK Negeri Kabupaten Tangerang
Article Sidebar
Abstract Views: 0
File Views: 1
Main Article Content
Abstract
This quantitative study aims to examine the influence of internship experience and learning quality on the accounting competency of state vocational high school students in Tangerang Regency, with learning motivation as a moderating variable. Data were collected from 200 12th-grade students through questionnaires using a purposive sampling technique. Data were then analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results indicate that internship experience and learning quality significantly contribute to improving students' accounting skills. Similarly, independent learning motivation has been shown to enhance mastery of the material. However, the MRA test revealed that learning motivation did not act as a moderating variable. This means that students' internal motivation was unable to strengthen or weaken the effect of internships or mutual teaching on their technical competency achievement. Practically, these findings confirm that strengthening the accounting skills of vocational high school graduates is more effectively achieved through synchronizing relevant work experience programs and transforming interactive and applicable pedagogies. Focusing on these external elements is far more crucial than solely psychological interventions, given the procedural and exact nature of accounting competency. These results are expected to serve as a strategic reference for a more industry-oriented vocational development curriculum.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Ausubel, D. P. (1968). Educational psychology: A cognitive view. Holt, Rinehart and Winston.
Badan Pusat Statistik. (2023). Keadaan ketenagakerjaan Indonesia Agustus 2023. Badan Pusat Statistik. https://www.bps.go.id/id/pressrelease/2023/11/06/2002/tingkat-pengangguran-terbuka--tpt agustus-2023-sebesar-5-32-persen.html
Badan Pusat Statistik Kabupaten Tangerang. (2023). Kabupaten Tangerang dalam angka 2023. Badan Pusat Statistik Kabupaten Tangerang. https://tangerangkab.bps.go.id/
Bandura, A. (1986). Social foundations of thought and action: A social cognitive theory. Prentice-Hall.
Fauzi, M. A. (2022). Analisis efektivitas praktik kerja lapangan terhadap penguasaan technical skill siswa akuntansi. Jurnal Pendidikan Akuntansi, 10(1), 12–25. https://doi.org/10.26740/jpak.v10i1.43210
Hidayat, M., & Susilaningsih, S. (2020). Analisis kesenjangan kemampuan praktik akuntansi siswa SMK dengan kebutuhan dunia usaha dan dunia industri. Jurnal Pendidikan Akuntansi Indonesia, 18(1), 45–58. https://doi.org/10.21831/jpai.v18i1.31254
Irsyadi, M. F., & Pumpungan, J. R. (2025). Efektivitas praktik kerja lapangan terhadap kesiapan kerja siswa SMK melalui relevansi kompetensi dan bimbingan industri. Jurnal Pendidikan Vokasi Modern, 15(1), 88–102. https://doi.org/10.21831/jpvm.v15i1.54321
Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi. (2023). Rapor Pendidikan Indonesia 2023. Kemendikbudristek. https://raporpendidikan.kemdikbud.go.id/
Kolb, D. A. (1984). Experiential learning: Experience as the source of learning and development. Prentice-Hall.
Kusuma, A., Yulianto, A., & Wibowo, S. (2021). Evaluasi kesiapan kerja lulusan SMK kompetensi keahlian akuntansi di era digital. Jurnal Pendidikan Vokasi, 11(2), 120–135. https://doi.org/10.21831/jpv.v11i2.41235
Lestari, S., & Wijaya, K. (2023). Problematika praktik kerja industri: Mengapa tidak semua magang meningkatkan kompetensi? Jurnal Inovasi Vokasi, 7(2), 145–158. https://doi.org/10.31219/osf.io/vokasi72
Listiadi, A. (2024). Analisis kompetensi teknis akuntansi: Pengukuran kemampuan penyusunan laporan keuangan pada siswa sekolah menengah kejuruan. Jurnal Ilmiah Pendidikan Akuntansi, 12(2), 150–165. https://doi.org/10.26740/jipa.v12i2.61234
Marlina, E., Setiyani, R., & Wahyono, H. (2021). Kualitas pembelajaran akuntansi di masa adaptasi baru: Peran kompetensi guru dan metode pembelajaran terhadap hasil belajar. Jurnal Pendidikan Akuntansi Indonesia, 19(1), 44–59. https://doi.org/10.21831/jpai.v19i1.38765
Meizi, R., Suwanda, D., & Herlina, L. (2021). Motivasi belajar sebagai pendorong prestasi akademik siswa: Analisis minat dan orientasi masa depan dalam pembelajaran akuntansi. Jurnal Akuntansi dan Pendidikan, 10(2), 112–126. https://doi.org/10.25273/jap.v10i2.9876
Mulyasa, E. (2013). Pengembangan dan implementasi kurikulum 2013. PT Remaja Rosdakarya.
Nugroho, B. (2021). Evaluasi linearitas penempatan magang terhadap capaian pembelajaran siswa SMK. Jurnal Riset Pendidikan Ekonomi, 6(2), 90–104. https://doi.org/10.21067/jrpe.v6i2.5678
OECD. (2023). PISA 2022 results (Volume I): The state of learning and equity in education. OECD Publishing. https://doi.org/10.1787/53f23881-en
Pratiwi, A., & Setiyani, R. (2020). Pengaruh pengalaman magang dan kualitas pembelajaran terhadap kemampuan praktik akuntansi. Jurnal Pendidikan Akuntansi, 8(2), 112–124. https://doi.org/10.26740/jpak.v8n2.p112-124
Putri, D. A., & Handayani, T. (2023). Sinergi industri dan sekolah: Dampak magang terhadap kemahiran laporan keuangan. Jurnal Ilmiah Akuntansi dan Keuangan, 12(3), 310–322. https://doi.org/10.32670/akuntansi.v12i3.2234
Ramadhan, F., et al. (2024). Meta-analisis pengaruh pengalaman praktis terhadap kompetensi lulusan vokasi di Indonesia. Jurnal Pendidikan dan Kebudayaan, 9(1), 55–70. https://doi.org/10.24832/jpnk.v9i1.1234
Sari, D. P., & Rahayu, S. (2022). Pengaruh motivasi belajar dan lingkungan sekolah terhadap kemampuan akuntansi siswa SMK. Jurnal Akuntansi dan Pendidikan, 11(1), 23–35. https://doi.org/10.25273/jap.v11i1.12345
Slameto. (2015). Belajar dan faktor-faktor yang mempengaruhinya. Rineka Cipta.
Uno, H. B. (2016). Teori motivasi dan pengukurannya: Analisis di bidang pendidikan. Bumi Aksara.
Vygotsky, L. S. (1978). Mind in society: The development of higher psychological processes. Harvard University Press.
Wibowo, A., & Santosa, P. (2021). Relevansi kurikulum SMK dengan kebutuhan kompetensi industri akuntansi. Jurnal Inovasi Pendidikan Kejuruan, 9(3), 210–225. https://doi.org/10.15294/jipk.v9i3.32415
Wulandari, R., & Surjono, H. D. (2020). Pengaruh praktik kerja industri dan efikasi diri terhadap kesiapan kerja siswa SMK. Jurnal Pendidikan Vokasional, 6(1), 88–99. https://doi.org/10.21831/jpv.v6i1.23456
Yulianto, A., Setiawan, A., & Haryanto, B. (2021). Problem-based learning dalam meningkatkan kemampuan pemecahan masalah akuntansi di SMK. Jurnal Ilmiah Pendidikan Akuntansi, 14(2), 150–165. https://doi.org/10.26858/jipa.v14i2.21345