Abstrak: Penelitian Tindakan Kelas (PTK) ini dilaksanakan di Prodi Pendidikan Akuntansi Fakultas Ekonomi Unimed, pada semester ganjil TA. 2016/2017. Subjek dalam penelitian ini Mahasiswa Kelas B Non Reguler dengan jumlah 17 orang. Objek dalam penelitian adalah model pembelajaran Problem Base Learning (PBL) berbasis blended learning untuk  meningkatkan motivasi dan hasil belajar siswa. PTK yang terdiri dari dua siklus, dimana tiap siklus terdiri dari empat tahap yaitu perencanaan, pelaksanaan, pengamatan dan refleksi. Berdasarkan pengamatan yang dilakukan maka motivasi mahasiswa dalam belajar akuntansi mengalami peningkatan sebesar 29,43% yaitu dari 46,46% pada siklus I menjadi 88,24% pada siklus II. Hasil belajar akuntansi mahasiswa dengan menerapkan model pembelajaran Problem Based Learning (PBL) berbasis berbasis Blended Learning  pada kompetensi dasar memahami akuntansi persekutuan mengalami peningkatan ketuntasan belajar mahasiswa sebesar 29,43% yaitu dari 52,94% pada siklus I menjadi 82,35% pada siklus II. Kata Kunci: model pembelajaran problem based learning (pbl) berbasis blended learning, motivasi, hasil belajar akuntansi Abstract: Classroom Action Research (PTK) was held at the Faculty of Economics Accounting Education Prodi Unimed, the odd semester TA. 2016/2017. Subjects in this study Students of Class B Non-Regular with 17 people. The object of this research is learning model Problem Base Learning (PBL) based blended learning to improve student motivation and learning outcomes. PTK consisting of two cycles, with each cycle consisting of four stages: planning, implementation, observation and reflection. Based on the observations made in the student's motivation to learn accounting increased by 29.43% from 46.46% in the first cycle to 88.24% in the second cycle. Accounting student learning outcomes by applying the learning model Problem Based Learning (PBL) based on competency-based Blended Learning basic understanding of accounting fellowship increased student learning completeness of 29.43% from 52.94% in the first cycle to 82.35% in cycle II. Keywords: learning model of problem-based learning (pbl) based blended learning, motivation, learning outcomes accounting

Abstrak: Penelitian Tindakan Kelas (PTK) ini dilaksanakan di Prodi Pendidikan Akuntansi Fakultas Ekonomi Unimed, pada semester ganjil TA. 2016/2017. Subjek dalam penelitian ini Mahasiswa Kelas B Non Reguler dengan jumlah 17 orang. Objek dalam penelitian adalah model pembelajaran Problem Base Learning (PBL) berbasis blended learning untuk  meningkatkan motivasi dan hasil belajar siswa. PTK yang terdiri dari dua siklus, dimana tiap siklus terdiri dari empat tahap yaitu perencanaan, pelaksanaan, pengamatan dan refleksi. Berdasarkan pengamatan yang dilakukan maka motivasi mahasiswa dalam belajar akuntansi mengalami peningkatan sebesar 29,43% yaitu dari 46,46% pada siklus I menjadi 88,24% pada siklus II. Hasil belajar akuntansi mahasiswa dengan menerapkan model pembelajaran Problem Based Learning (PBL) berbasis berbasis Blended Learning  pada kompetensi dasar memahami akuntansi persekutuan mengalami peningkatan ketuntasan belajar mahasiswa sebesar 29,43% yaitu dari 52,94% pada siklus I menjadi 82,35% pada siklus II. Kata Kunci: model pembelajaran problem based learning (pbl) berbasis blended learning, motivasi, hasil belajar akuntansi Abstract: Classroom Action Research (PTK) was held at the Faculty of Economics Accounting Education Prodi Unimed, the odd semester TA. 2016/2017. Subjects in this study Students of Class B Non-Regular with 17 people. The object of this research is learning model Problem Base Learning (PBL) based blended learning to improve student motivation and learning outcomes. PTK consisting of two cycles, with each cycle consisting of four stages: planning, implementation, observation and reflection. Based on the observations made in the student's motivation to learn accounting increased by 29.43% from 46.46% in the first cycle to 88.24% in the second cycle. Accounting student learning outcomes by applying the learning model Problem Based Learning (PBL) based on competency-based Blended Learning basic understanding of accounting fellowship increased student learning completeness of 29.43% from 52.94% in the first cycle to 82.35% in cycle II. Keywords: learning model of problem-based learning (pbl) based blended learning, motivation, learning outcomes accounting

This study aims to develop HOT FIT Model; this model is very suitable for evaluating E-Learning, namely the distance learning method used during a pandemic. The HOT Fit model is used in technology and information-based systems, which are needed during this Pandemic. This study using method of three factors are related to the seven dimensions of information system success, namely Quality Systems, Information Quality, Service Quality, System Use, User Satisfaction, and Net Benefit. And the result of this research is the E-Learning system is used to support the learning process during the Covid-19 Pandemic. In the implementation of the e-learning system, efforts are made to improve the quality of education. E-Learning requires evaluation to measure the feasibility level, even the success of the E-Learning performance itself. An evaluation must be done because the evaluation will assess or measure the benefits obtained from its application. One evaluation model used in education and teaching is the HOT (Human, Organization, Technology) Fit evaluation model. This model involves three main factors, namely User, Organization, and technology, which are supported by the critical variables of the success of the information system consisting of System Quality, Information Quality, Service Quality, and System Use system), User Satisfaction (user satisfaction), and Net Benefit (system benefits). The research that has been done is testing how the Hot Fit model is implemented in higher education. In this case, the Hot Fit Model is natural to be implemented in Basic Education, considering that in the implementation of distance learning during the Pandemic, almost all teaching and learning activities will intersect with technology that will automatically.

This study aims to determine the application of accounting digital learning at vocational high schools to obtain an appropriate model for optimizing digital learning at the vocational level, especially in the field of accounting. The research was carried out in public and private vocational schools in North Sumatra. Samples of 102 teachers, 300 students, and 15 principles spread over 10 districts/cities. The analytical technique used is Structure Equation Model to examine all variables that affect the strengthening of digital accounting learning. The results of the study indicate that the role of teachers, student support, and principal support affect various factors for strengthening accounting digital learning. The limitation of this study is that it only tests accounting subjects so that limited generalizations. Recommendations for further research to expand subjects and increase the number of research samples. The contribution of this research is on strengthening digital learning and increasing digital literacy at the vocational high school level.

This research was conducted in Medan SMEs totaling 105 respondents in 21 districts. This study examines the comparative level of financial literacy of SMEs Medan seen from the demographic ie gender, age, duration of effort and education. To sexes divided into 2 groups: male and female. For the age of the respondents is divided into 4 groups: <25 years; > 25-40 years; > 40-55 years and> 55 years. For a long effort of respondents divided into 4 groups, namely <3 years; 35 years old; > 5-10 years; and> 10 years. For the study were divided into 3 groups: junior high school, and University. Data was collected by the survey and in-depth interviews with SMEs. This study used a questionnaire financial literacy ordinal scale (True / False and Yes / No) that is standard questionnaire adapted from the OECD Report On Adult Financial Literacy in G20 Countries, 2017. The financial literacy indicator used is the financial knowledge, financial behavior and financial attitude. Data analysis techniques in this study using a non-parametric statistical approach Kruskal Wallis test and the Mann Whitney U test. The results of this study explain that in general the gender, age and education had no impact significant differences in the level of financial literacy SMEs Medan. While long business has an impact significant on differences in the level of financial literacy SMEs Medan. For that is expected for each university is able to improve the financial literacy of students, not only concentrated on the students of the faculty of economics, but on the other majors too.