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首页> 外文会议>Padang International Conference on Education, Economics, Business and Accounting >How to Improve Vocational Teachers' Understanding in Governmental Accounting?: An Experimental Study on Accounting Teachers from Vocational Schools in West Sumatera Province
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How to Improve Vocational Teachers' Understanding in Governmental Accounting?: An Experimental Study on Accounting Teachers from Vocational Schools in West Sumatera Province

机译：如何改善职位教师在政府会计中的理解？：西苏马特省职业学校会计教师的实验研究

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摘要

Since the issuance of the new curriculum structure mentioned in SK Dirjen Dikdasmen No.130/D/KEP/KR/2017 brought many changes in curriculum structure include for vocational schools. Especially in accounting major, one of significant changes is the emergence of government accounting in curriculum with the subject "accounting practice of the institution and local government agencies". The standard competency for vocational students related to this subject is students can be able in preparing local government financial statement. The problem is government accounting is a new thing for accounting teachers from vocational teachers, which they never teach before. This study aimed to use capacity building and workshop to improve teachers' understanding in preparing local government financial statement. Research methods used is an experiment, which classified as pre-experimental (non design) by the method of the one group pretest - post test design. The results indicated that there are differences in teachers' understanding in preparing local government financial statement before and after got capacity building and workshop. It can be concluded that capacity building and workshop can improve the teachers' understanding in preparing local government financial statement, so that the teachers' should be ready to teach the new subject "accounting practice of the institution and local government agencies".
机译：由于SK Dirjen Dikdasmen No.130 / D / Kep / Kr / / 2017中提到的新课程结构的发布使得课程结构的许多变化包括职业学校。特别是在会计专业中，重大变化之一是政府会计课程的出现与“机构和地方政府机构的会计实践”课程。与这个主题相关的职业学生的标准能力是学生可以在准备当地政府财务报表方面。问题是政府会计是从职业教师会计教师的新事物，他们从未教授以前。本研究旨在利用能力建设和研讨会来提高教师在准备当地政府财务报表方面的理解。所使用的研究方法是一种实验，通过该群体预测试设计的方法分类为预先实验（非设计）。结果表明，在获得能力建设和研讨会之前和之后，教师在准备当地政府财务报表方面存在差异。可以得出结论，能力建设和讲习班可以提高教师在准备当地政府财务报表方面的理解，使教师应该准备教授新主题“机构和地方政府机构的会计实践”。

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