4 5
d e
n g
a nme
n g
g u
n a
k a
n me
s i
n b
u b
u t
. P
r i
n s
i p
d a
s a
r n
y a
d a
p a
t d
i d
e f
i n
i s
i k
a n
s e
b a
g a
i p
r o
s e
s p
e me
s i
n a
n p
e r
mu k
a a
n l
u a
r b
e n
d a
s i
l i
n d
r i
s a
t a
u b
u b
u t
r a
t a
. Wi
d a
r t
o 2008
: 1
4 4
me n
g e
mu k
a k
a n p
r i
n s
i p
k e
r j
a p
a d
a p
r o
s e
s b
u b
u t
a d
a l
a h
p r
o s
e s
p e
n g
h i
l a
n g
a n
b a
g i
a n
d a
r i
b e
n d
a k
e r
j a
u n
t u
k me
mp e
r o
l e
h b
e n
t u
k t
e r
t e
n t
u .P
e n
g u
r a
n g
a n
v o
l u
me b
e n
d a
k e
r j
a d
e n
g a
n c
a r
a p
e n
y a
y a
t a
n me
n g
g u
n a
k a
n p
a h
a t
b e
r ma
t a
p o
t o
n g
t u
n g
g a
l ,
d e
n g
a n
g e
r a
k a
n p
a h
a t
s e
j a
j a
r t
e r
h a
d a
p s
u mb
u b
e n
d a
k e
r j
a p
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a j
a r
a k
t e
r t
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t u
s e
h i
n g
g a
a k
a n
me mb
u a
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p e
r mu
k a
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l u
a r
b e
n d
a k
e r
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s u
a i
d e
n g
a n
s i
l a
b u
s p
e mb
e l
a j
a r
a n
, ma
t e
r i
p o
k o
k p
r o
s e
s p
e mb
u b
u t
a n
t e
r ma
s u
k d
a l
a m
ma t
a p
e l
a j
a r
a n
t e
k n
o l
o g
i me
k a
n i
k k
e l
a s
x p
a d
a s
e me
s t
e r
I I
. S
i l
a b
u s
t e
r l
a mp
i r
C. Penelitian yang Relevan
1 . P
e n
e l
i t
i a
n y a
n g d
i l
a k
u k
a n o
l e
h A l
i fV
i aA
g u
s t
i e
n 201
4 y
a n
g b e
r j
u d
u l
“Pengembangan Buku Saku sebagai Bahan Ajar Akuntansi pada Pokok Bahasan Jurnal Penyesuaian Perusahaan Jasa”
. Ha
s i
l p
e n
e l
i t
i a
ni n
i a
d a
l a
h p
e n
i l
a i
a n
b u
k us
a k
ud i
l i
h a
td a
r ik
e l
a y
a k
a nma
t e
r i
d a
np e
n y
a j
i a
n ,
b a
h a
s a
, d
a n k
e g
r a
f i
k a
n .Da
r ik
e t
i g
a a s
p e
kt e
r s
e b
u t
,r a
t a
- r
a t
a p
r e
s e
n t
a s
e y a
n g
d i
p e
r o
l e
h y a
i t
u 8 2,
3 d e
n g
a n k
a t
e g
o r
is a
n g
a tl
a y
a k
.R e
s p
o n s
i s
wa a
p a
b i
l a
d i
l i
h a
td a
r ik
o mp
o n
e n
k e
t e
r b
a c
a a
a n d
a n d
a y
at a
r i
kB u
k u S
a k
u t
e r
ma s
u k
k a
t e
g o
r is
a n
g a
t l a
y a
k d e
n g
a n r
a t
a -
r a
t a p
r e
s e
n t
a s
e 9 0.
P e
r b
e d
a a
np e
n e
l i
t i
a ny
a n
g d
i l
a k
u k
a no
l e
hA l
i fV
i aA
g u
s t
i e
na d
a l
a h
ma t
e r
i B
u k
uS a
k uA
k u
n t
a n
s i
,t e
mp a
t ,
d a
nwa k
t u
p e
n e
l i
t i
a n
. 2. P
e n
e l
i t
i a
n y
a n
g d
i l
a k
u k
a n
o l
e h
A n
d i
S e
t i
a wa
n t
a h
u n
201 3
d e
n g
a n
j u
d u
l P
e n
g e
mb a
n g
a n
B u
k u
S a
k u
Ma t
e r
c a
m Mi
l l
V -
9 u
n t
u k
P e
mr o
g r
a ma
n Me
s i
n
4 6
C NC
Mi l
l i
n g
P a
d a
Ma t
a P
e l
a j
a r
a nC
NC L
a n
j u
t d
i S
MK N
2 De
p o
k .Ha
s i
l p
e n
e l
i t
i a
n me
n u
n j
u k
k a
n p
e n
i n
g k
a t
a n
k e
a k
t i
f a
n s
i s
wa d
a r
i 4
0, 6
me n
j a
d i
8 6
, 9
s e
r t
a d
a p
a t
me n
i n
g k
a t
k a
n p
e n
c a
p a
i a
n k
o mp
e t
e n
s i
s i
s wa
d a
r i
7 ,
4 2
me n
j a
d i
8 ,
34 d
a n
n i
l a
i r
a t
a–r a
t a
p r
a k
t e
k C
NCy a
n g
s e
mu l
a 8
2, 5
me n
j a
d i
8 7
, 5
. 3. “
P e
n g
e mb
a n
g a
n b
u k
u s
a k
u p
a d
a ma
t a
P e
l a
j a
r a
n Ga
mb a
r T
e k
n i
k s
e b
a g
a i
Me d
i a
P e
mb e
l a
j a
r a
n S
MK T
e k
n i
k P
e r
me s
i n
a n
” p
e n
e l
i t
i a
n i
n i
d i
l a
k u
k a
a n
o l
e h
F a
r c
h a
n R
i y
a d
i .
P e
n e
l i
t i
a n
i n
i me
n g
h a
s i
l k
a n
p a
d a
u j
i k
e l
a y
a k
a n
d i
p e
r o
l e
h p
e r
s e
n t
a s
e 7
2, 2
d a
r i
a h
l i
me d
i a
d a
n 8
2, 4
d a
r i
a h
l i
ma t
e r
i .
P a
d a
u j
i t
e r
b a
t a
s d
i d
a p
a t
k a
n p
e r
s e
n t
a s
e s
e b
e s
a r
8 0,
4 d
a n
u j
i l
u a
s d
i d
a p
a t
k a
n 7
8 ,
4 s
e d
a n
g k
a n
u j
i k
e l
a y
a k
a n
d a
r i
g u
r u
ma t
a p
e l
a j
a r
a n
7 6
, 6
. 4
. P e
n e
l i
t i
a n
o l
e h
S a
r t
a n
a d
e n
g a
n j
u d
u l
P e
n g
e mb
a n
g a
n Mo
d u
l P
e mb
e l
a j
a r
a n
T e
o r
i P
e r
me s
i n
a n
d i
S MK
Mu h
a mma
d i
y a
h P
r a
mb a
n a
n .Ha
s i
l p
e n
e l
i t
i a
n me
l i
p u
t i
b e
b e
r a
p a
p r
o s
e s
y a
n g
me n
u n
j u
k k
a n
u j
i k
e l
a y
a k
a n
d i
d a
p a
t d
a t
a k
e l
a y
a k
a n
d a
r i
a h
l i
ma t
e r
i d
e n
g a
n p
r e
s e
n t
a s
e 7
2, 5
d a
n 1
00 ,
a h
l i
me d
i a
8 ,
u j
i t
e r
b a
t a
s 8
7 ,
9 ,
u j
i l
a p
a n
g a
n 8
4 ,
09 .
Mo d
u l
t e
r s
e b
u t
d i
g u
n a
k a
n s
e b
a g
a i
me d
i a
p e
mb e
l a
j a
r a
n .
5 . “
P e
mb u
a t
a n
B u
k u
S a
k u
P e
r l
a k
u a
n P
a n
a s
u n
t u
k S
i s
wa S
MK J
u r
u s
a n
T e
k n
i k
P e
n g
e c
o r
a n
L o
g a
m d
i S
MK N
2 K
l a
t e
n “
p e
n e
l i
t i
a n o
l e
h C
a e
s a
r E
v e
r A
n g
g r
i a
wa n
201 5
. B
e r
d a
s a
r k
a n
a h
l i
ma t
e r
i ,
a h
l i
me d
i a
d a
n r
e s
p o
n s
i s
wa b
u k
u s
a k
u me
n d
a p
a t
k a
n p
e r
s e
n t
a s
e n
i l
a i
s e
b e
s a
r 7
5 ,
2 ,
6 8
, 9
, 8
8 ,
2, d
a n
9 1
, 4
4 7
D. Kerangka Pikir
Ma t
a p
e l
a j
a r
a n
t e
k n
o l
o g
i me
k a
n i
k me
r u
p a
k a
n s
a l
a h
ma t
a p
e l
a j
a r
a n
y a
n g
p r
o d
u k
t i
f y
a n
g a
d a
u n
t u
k j
u r
u s
a n
t e
k n
i k
p e
me s
i n
a n
d i
S MK
. K
o mp
e t
e n
s i
me ma
h a
mi d
a n
me n
e r
a p
k a
n c
u k
u p
s u
l i
t u
n t
u k
d i
p a
h a
mi o
l e
h s
e b
a g
i a
n s
i s
wa k
e l
a s
X p
r o
g r
a m
k e
a h
l i
a n
t e
k n
i k
p e
me s
i n
a n
. Ol
e h
k a
r e
n a
i t
u ,
p e
r l
u a
d a
n y
a c
a r
a u
n t
u k
me mu
d a
h k
a n
s i
s wa
u n
t u
k me
n g
e n
a l
d a
n me
ma h
a mi
ma t
e r
i t
e r
s e
b u
t .
S a
l a
h s
a t
u a
l t
e r
n a
t i
f s
u mb
e r
b e
l a
j a
r y
a n
g b
a i
k b
e r
u p
a b
a h
a n
p e
mb e
l a
j a
r a
n .
Ol e
h k
a r
e n
a i
t u
, p
e n
u l
i s
me n
c o
b a
u n
t u
k me
n g
e mb
a n
g k
a n
s u
mb e
r b
e l
a j
a r
b e
r u
p a
b a
h a
n a
j a
r c
e t
a k
d a
l a
m b e
n t
u k
b u
k u
p e
n u
n j
a n
g p
e n
g e
t a
h u
a n
d e
n g
a n
u k
u r
a n
b u
k u
s a
k u
. B
u k
u s
a k
u d
i h
a r
a p
k a
n d
a p
a t
me n
g a
t a
s i
p e
r ma
s a
l a
h a
n -
p e
r ma
s a
l a
h a
n y
a n
g d
i h
a d
a p
i s
i s
wa .
B u
k u
s a
k u
i n
i d
i b
u a
t b
e r
d a
s a
r k
a n
i n
i s
i a
t i
f p
r i
b a
d i
p e
n e
l i
t i
, b
a h
wa me
d i
a c
e t
a k
b e
r u
p a
b u
k u
s a
k u
d a
p a
t b
e r
p e
r a
n s
e b
a g
a i
a l
t e
r n
a t
i f
me d
i a
p e
mb e
l a
j a
r a
n .
P r
o d
u k
y a
n g
d i
b u
a tme
mb e
r i
k a
n k
e mu
d a
h a
n d
a n
j u
g a
v a
r i
a s
i d
a l
a m
p e
mb e
l a
j a
r a
n b
a g
i s
i s
wa d
a n
g u
r u
. Ma
k a
u n
t u
k me
wu j
u d
k a
n me
d i
a b
u k
u s
a k
u y
a n
g l
a y
a k
d i
g u
n a
k a
n p
e r
l u
a d
a n
y a
s e
r a
n g
k a
i a
n k
e g
i a
t a
n ,
s e
p e
r t
i a
n a
l i
s i
s ,
p e
r a
n c
a n
g a
n ,
p e
n g
e mb
a n
g a
n ,
u j
i c
o b
a d
a n
e v
a l
u a
s i
. B
u k
u s
a k
u y
a n
gs u
d a
h d
i v
a l
i d
a s
i o
l e
h a
h l
i ma
t e
r i
, a
h l
i me
d i
a ,
d a
n g
u r
u ma
t a
p e
l a
j a
r a
n k
e mu
d i
a n
d i
u j
i c
o b
a k
a n
k e
p a
d a
s i
s wa
S MK
p r
o g
r a
m k
e a
h l
i a
n t
e k
n i
k p
e me
s i
n a
n k
e l
a s
X .
S e
l a
n j
u t
n y
a h
a s
i l
p e
n e
l i
t i
a n
d i
a n
a l
i s
i s
, u
n t
u k
me n
g e
t a
h u
i k
e l
a y
a k
a n
b u
k u
s a
k u
s e
h i
n g
g a
b u
k u
s a
k u
l a
y a
k d
i g
u n
a k
a n
s i
s wa
. I
n s
t r
u me
n p
e n
i l
a i
a n
y a
n g
d i
g u
n a
k a
n d
a l
a m
p e
n g
a mb
i l
a n
d a
t a
b u
k u
s a
k u
y a
i t
u me
n g
g u
n a
k a
n a
n g
k e
t k
u e
s i
o n
e r
.