Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia

Research Article

Development of Learning Models Courses in Introduction to Accounting And Utilizing Framework-Based Document Content Indonesian National Qualification as an Intervening Variable

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  • @INPROCEEDINGS{10.4108/eai.8-10-2018.2288674,
        author={Pandapotan  Ritonga and Hafsah  Hafsah and Tuti  Angreani},
        title={Development of Learning Models Courses in Introduction to Accounting And Utilizing Framework-Based Document Content Indonesian National Qualification as an Intervening Variable},
        proceedings={Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={ICEMAB},
        year={2019},
        month={10},
        keywords={learning model introduction to accounting utilization of document content and basis of indonesian national qualifications framework},
        doi={10.4108/eai.8-10-2018.2288674}
    }
    
  • Pandapotan Ritonga
    Hafsah Hafsah
    Tuti Angreani
    Year: 2019
    Development of Learning Models Courses in Introduction to Accounting And Utilizing Framework-Based Document Content Indonesian National Qualification as an Intervening Variable
    ICEMAB
    EAI
    DOI: 10.4108/eai.8-10-2018.2288674
Pandapotan Ritonga1,*, Hafsah Hafsah1, Tuti Angreani1
  • 1: University of Muhammadiyah Sumatera Utara, Kapt.MukhtarBasri street, No. 3 Medan 20238 Telp: 061 6619056, 6622400 Ext. 106 & 108, Fax. 061 6625474-66310003 rtg.dapot@gmail.com
*Contact email: rtg.dapot@gmail.com

Abstract

The learning process contributes to the competence of the Indonesian National Qualifications Framework with a standardized coefficient of -0.878 and significant at 0.021. Lecturers and students contribute the Indonesian National Qualifications Framework competence with a standardized coefficient of 1.836, and a significant value of 0.000 students and lecturers contribute with a standardized coefficient of 0.330, and a significant value of 0.126. Indonesian National Qualifications Framework competence gives contribution to the quality of learning with a standardized coefficient of 0.488 and a significant value at 0.040. This goal is based on current conditions. Furthermore indicators of difficult material assumption, learning motivation and learning techniques contributed to lecturers and students with coefficients of 1,000, 1,142 and 0,992 and significant values of 0,000. In addition the indicators of intervening knowledge mastery, managerial skills and the ability of the field contributed to the competence interesting variable of the Indonesian National Qualification Framework of 0.870, 1,000 and 0.935 and a significant value of 0,000. Finally indicators of document content and readiness of lecturers contributed to the quality of learning by 1,000 and 0.939 with significant values of 0,000.