This study analyzes how the concept of teaching factory for accounting students in SMK. The objectives of this study: 1) Create a teaching factory conceptual model for accounting vocational students. 2) Establish a professional identity accountant concept for accounting vocational students. This type of qualitative research. The research design used ethnography. Data collection techniques using interviews and literature documentation. The validity of the data used is source triangulation. Data analysis techniques were carried out by means of data reduction, data presentation (including coding), and drawing conclusions. The results of the study show that: 1) The Prakerin implementation at SMK Negeri 4 Klaten has the aim of providing students to enter the world of work after graduation, by providing education and vocational training, 2) Sharia Banks or KJKS aims to support learning Sharia Banks in the accounting department specifically study sharia banking transactions where transactions are carried out in accordance with sharia principles, 3) students who practice at Mataram Bank learn firsthand how to process transactions in the bank, recording of these transactions to the recording of the financial statements.

The research aim is to describe management learning accounting on curriculum 2013 that is conducted by Vocational School teachers at Surakarta. Data gathering methods used are; interview, observation, and documentation. Data analysis technique used is interactive analysis that is involved data gathering, reduction, display, and verification. The research result showed that not all of accounting teachers at Vocational School Surakarta in arranging planning of learning conducting, learning conducting and accounting learning evaluation to implement curriculum 2013. Vocational School curriculum at Surakarta still using two curriculums, those are; Education set level curriculum and curriculum 2013. It still can be found that there are some problems on accounting Vocational School teachers at Surakarta in related with curriculum 2013 involving the difficulty in arranging the learning set of curriculum 2013, the problems on accounting learning process used scientific approach, or difficulty in authentic evaluation.

Keywords: infrastructure , environment , discipline , teacher performance ABSTRAKPenelitian ini bertujuan menguji kontribusi sarana prasarana pendidikan, kondisi lingkungan, dan kedisiplinan kerja kinerja guru di UPTD Pendidikan Kecamatan Brati secara simultan dan parsial. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini sebanyak 188 guru SD kemudian diambil sampel sebanyak 128 guru melalui proporsional random sampling. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda, uji ketepatan model, uji ketepatan parameter penduga ( t test), sumbangan prediktor dan uji asumsi klasik. Hasil penelitian : 1) sarana prasarana pendidikan, kondisi lingkungan dan kedisiplinan kerja secara simultan mempunyai kontribusi terhadap

This study aims to (1) analyze and describe the assessment of accounting learning conducted by high school teachers in Surakarta City-Central Java. (2) the development of lesson study based contextual accounting learning assessment. This study uses the research and development approach. Research subjects of high school accounting teachers in Surakarta City. Methods of data collection, interviews, observation and documentation. Data analysis techniques use interactive analysis which includes data collection, data reduction, data display and verification. The validity of the data uses triangulation methods and sources. The results of the study indicate that the judgments carried out include affective assessment, cognitive assessment and psychomotor assessment. The evaluation of accounting learning in high school of Surakarta City for affective aspects are using two ways, namely the assessment of spiritual attitudes competency and social attitudes assessment. Assessment of spiritual attitudes uses selfassessment techniques. Social attitude competency assessment uses observation techniques, self-assessment journals, and peers. Assessment of accounting learning for cognitive aspects using tests and assignments. There are three learning assessments for psychomotor aspects, namely project appraisal, performance, and portfolio. Development is carried out on assessment instruments for both affective, cognitive, and psychomotor aspects. The development of the affective aspect is carried out by the spiritual attitude competency assessment instrument and the social attitude competency assessment instrument with observation techniques. The development of cognitive aspects is carried out on the instrument for assessing cognitive aspects and the timing of the implementation of cognitive instruments. Development of psychomotor aspects is carried out on the implementation of psychomotor instruments.

Perkembangan teknologi informasi dan komunikasi memberikan dampak yang besar pada sektor pendidikan. Pemanfaatan teknologi dalam proses pembelajaran menjadi salah satu hal yang harus dilakukan dengan diberlakukannya pembelajaran jarak jauh pada masa pandemi COVID-19. Faktanya, meski pembelajaran dilakukan secara daring, beberapa guru masih mengandalkan penggunaan Power Point untuk menyusun bahan ajar dan sebagai media pembelajaran yang digunakan. Hal ini menjadi masalah tersendiri, utamanya bagi guru SMK pada bidang keahlian akuntansi dan keuangan lembaga, karena materi akuntansi lebih banyak membutuhkan penalaran dan pemahaman. Dengan demikian, dibutuhkan media pembelajaran yang memudahkan guru dalam menyampaikan materi akuntansi sehingga siswa juga mudah untuk memahami materi yang diajarkan. Pelaksanaan kegiatan pengabdian ini dilakukan dengan metode pelatihan pengembangan media pembelajaran berbasis Mobile Learning Application (MLA) bagi guru. Hasil kegiatan membuktikan bahwa guru memiliki pengetahuan dan pemahaman yang meningkat dari yang awalnya memperoleh skor tes rata-rata 73.4% menjadi 81.5%. Maka dari itu, perlu adanya kegiatan pelatihan lanjutan untuk meningkatkan keterampilan guru, agar guru tidak sekedar tahu dan paham namun juga dapat mengembangkan sendiri media pembelajaran berbasis MLA.