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Analytics

Nani Jumanti; Sarah Ari Sofura; Aulia Rahmi; Cici Rosmala; Satria Berbudi

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

e lack of public knowledge of the accounting profession. Even though as long as the business world and offices still exist, the ability and skills in accounting are still needed. The accountant profession is a problem not only because of technological developments but also because of the lack of socialization and promotion related to the output of accounting majors, so that students experience confusion in determining their interests and expected profession. In the digital era, there are concerns that the accounting profession may no longer be needed in the business world. This opinion is based on the perception that more affordable, fast, and accurate accounting software can replace the role of accountants, causing challenges for this profession. Therefore, the socialization of the accounting profession can be used as an opportunity from the threats that will be faced in the future. Socialization is given in the form of lectures, questions and answers and discussions from discussions that are carried out one day considering the busy learning of XII grade vocational students. The results of this socialization were that the participants were very enthusiastic about the material presented because the speakers delivered the material with light language adapted to today's gen Z children, participants could listen to the material well and followed by a question and answer session. The final evaluation was a positive response and good enthusiasm from the students of SMK Muhammadiyah 9 Jakarta along with the teachers of the socialization.

Laila Rossana

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

21st-century learning is directed at the optimal use of technology and information. Optimal use of information technology is intended to improve student's critical thinking skills and work readiness. However, in reality, using learning media for accounting students is not optimal so learning feels boring. The purpose of this study was to determine the effectiveness of using digital comics based on Problem-Based Learning (PBL) to improve critical thinking skills and work readiness of accounting students. This study used an experimental research method, with a pretest-posttest control group design. Based on the results of the study, showed that the use of digital comic media based on PBL was effective in improving students' work readiness and critical thinking skills.

Awaliyah , Dian Nafiatul

SARGA: Journal of Architecture and Urbanism 2024 Universitas 17 Agustus 1945

In today's fast-paced, information-driven world, productivity is paramount for personal and professional success. Effective reading, a crucial cognitive process, significantly impacts knowledge acquisition, critical thinking, and innovation. This research offers an extensive examination of optimizing reading spaces to boost productivity. The study investigates the intricate relationship between reading environments and cognitive performance, considering factors like lighting, ergonomics, acoustics, spatial layout, and technology integration. These elements profoundly influence reader engagement, information retention, and cognitive load. Moreover, the study delves into environmental psychology's role in shaping concentration, creativity, and comfort within reading spaces. It analyzes the psychological effects of design elements like color, nature, and organization on cognitive processes. Understanding these responses empowers designers and individuals to tailor spaces for better focus and well-being. The integration of technology within reading spaces is explored, assessing digital platforms, interactive displays, and personalized content curation's benefits for efficient information consumption. It addresses challenges in balancing printed materials and digital resources. Additionally, the study considers personalized reading spaces' impact on diverse demographic groups, accounting for age, cognitive abilities, and preferences in design and customization. It emphasizes adaptable spaces catering to various needs and learning styles. This research offers a comprehensive view of reading spaces and productivity enhancement. By examining design elements, psychological factors, and technological integration, it provides insights for creating spaces that empower individuals to engage effectively with information, think critically, and achieve higher productivity in academic and professional endeavors.

Ari Wibowo

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The advancement of information technology, particularly in data analytics, has significantly impacted management accounting practices and strategic decision-making. This study aims to analyze the role of data analytics in management accounting and its impact on strategic decision-making in competitive markets. This study proposes a new framework that integrates data analytics into management accounting, focusing on its application in improving decision-making accuracy, competitive advantage, and operational efficiency. The methodology employed is a literature-based review, examining relevant journal articles, books, and industry reports. Secondary data is used to assess the impact of data analytics in management accounting and strategic decision-making. The findings reveal that the implementation of data analytics in management accounting improves budgeting and forecasting accuracy, provides a competitive advantage through faster market responses, and enhances operational efficiency by reducing costs and streamlining processes. The analysis indicates that while there are challenges such as technological barriers, organizational resistance, and ethical issues, the opportunities presented by data analytics in management accounting are significant. Proper implementation can support more accurate and efficient strategic decision-making, improving a company’s competitive positioning. Future research could focus on exploring the application of emerging technologies like artificial intelligence (AI) and machine learning in management accounting. Additionally, further investigation into the impact of data privacy regulations and ethical challenges is needed.

Indah Eka Fitriana; Sukirno Sukirno

International Journal of Educational Evaluation and Policy Analysis 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

The problem in this study is the low student learning outcomes on financial accounting cycle material. The type of research was research and development with the ADDIE model. With an experimental trial design using a pre-test - post-test control group design model. The feasibility of the product was tested by media experts, learning practitioners, namely teachers, and media users, namely students. The media was tested on the research subjects, namely students of class X AKL 2 SMK Muhammadiyah Dukun. The data collection instruments used were interview guidelines, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and financial transaction questions. The results of the study show: (1) Basic Financial Accounting Learning Media Product "Nawasena" has been successfully developed to improve student learning outcomes in the accounting cycle; (2) "Nawasena" learning media is assessed as feasible by media experts with a score of 3.8; practitioner teachers 3.6; and students 3.61; (3) Learning media can improve student learning outcomes seen from the difference in gain score results between the control group 0.63 and the experiment which is 0.73.

Theodora Fausta Ayu Gracia; Asri Diah Susanti

International Journal of Educational Development 2024 Asosiasi Periset Bahasa Sastra Indonesia

This research aims to examine the effect of the application of gamification learning media in accounting learning on the learning interests of students of SMKN Sukoharjo. The population of this study was the first grade students (class X) of Accounting and at SMKN Sukoharjo. The writer used random sampling technique to choose the sample. There were 36 students of X AKL B as the experimental class and 36 students of X AKL C as the control class. This study uses an experimental method with a quasi experimental approach. The technique of collecting the data was observation and questionnaire. The techniques of analyzing data were paired sample t-test, independent sample t-test, and N-Gain. The results of this study showed that there was a significant difference in students' learning interest. It was proven by the acquisition of paired sample t-test test results with a significance level of 0.000 <0.05. In the independent sample t-test test results obtained a significance value of 0.000 <0.05. In the N-Gain test results obtained in the experimental class showed a score of 0.38 or 0.38> 0.3. In addition, the average learning interest of students in the experimental class after treatment was 79.81 higher than the control class which had an average of 72.19. Thus it can be concluded that gamification media affected the students' learning interest of basic accounting learning at SMKN Sukoharjo.

Janet Wilsye Litualy; Engrith Grafelia Leunupun; Thimotina Killay; Sitti Fatimah Kamaruddin; Adonia Anita Batkunde +2 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this community service program is to provide assistance and education to the community in Kiera Hamlet, Southwest Maluku Regency regarding recording financial transactions in simple bookkeeping in accordance with applicable financial accounting standards. This program will take place on Saturday 3 to face in Kiera Hamlet, Moa Island, Southwest Maluku Regency. This activity was carried out with the presence of all Kiera hamlet staff, chair of the church congregation council. Church staff, village community and home base lecturers as well as students of the PSDKU Accounting study program, Southwest Maluku Regency. The method used in this activity is a participatory learning method. After carrying out this service, the community will gain knowledge about bookkeeping in managing finances so that the recording process can be carried out regularly.

Nur Rezki Pranoto; Sudiyanto Sudiyanto

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

This research aims to determine the influence of the guided inquiry learning model assisted by Quizzizz on students' critical thinking abilities. This research is quantitative research with an experimental design. The data sources for this research include students in class The sampling technique in this research used a cluster sampling technique and a research sample of 70 students was obtained. The samples used in the research were 35 students in class X of the Accounting and Finance expertise program at Institution 1 as the experimental group and 35 students in class Data collection techniques using test methods and documentation methods. Data analysis in the form of prerequisite tests for this research is the normality test with Kolmogrov-Smirnov and the homogeneity test with Levene Statistics. Hypothesis testing in this study was the Independent Sample T-Test with a significant value of 0.05 with the help of the SPSS Version 27 program. The results of this study concluded that there was an influence of the guided inquiry learning model assisted by Quizzizz on students' critical thinking abilities. This is indicated by a significant value of 0.014 < 0.05.  

Maria Fatima B. Beribe; Maria Yohana Belang

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2024 Lembaga Pengembangan Kinerja Dosen

The aim of community service (PKM) is to increase students' financial literacy through training and mentoring by providing Basic Accounting material. The material presented is the basic equation of accounting and financial reports. The form of presenting the material is conveying concepts and followed by practical work on solving case study questions. There is also additional material in the form of an introduction to Spreadsheets/Excel computers (accounting data). The material presented is a suggestion from the service partners considering that students do not fully understand this material in class learning and this material is important for participants, because according to data on accounting learning results for class XII IIS for the odd semester of the 2023/2024 academic year, it has only reached 87%. Participants are class XI students of SMA Negeri 1 Demon Pagong whose address is Jalan Pati Beda, Demon Pagong District, East Flores Regency. Methods for implementing activities include 1) Training, namely presenting material on basic accounting concepts and financial reports. 2) Mentoring, namely assisting participants in completing case study questions based on the concepts that have been presented. 3) Evaluation, namely using an instrument in the form of practice questions on preparing financial reports, then the results are analyzed using qualitative analysis to determine students' financial literacy related to participants' understanding of accounting learning, both in the basics of accounting and financial reports. The results show that the average score obtained by students in preparing financial reports is around 75-85. This indicates that students' understanding of the material and assistance regarding the basics of accounting to financial reports reached 80%. Participants who experience difficulties in preparing financial reports are due to incorrectly calculating the nominal amount in the account because there are too many numbers and the calculations are done manually, they easily forget accounts and their placement mechanisms, they have difficulty identifying the elements included in the financial reports and they lack interest in studying accounting.

Nana Sutisna; Yanti Puspa Rini; Toni Yoyo; David Kiki Baringin; Henry Gunawan +4 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Management is a series of activities that include planning, organizing, directing and controlling organizational resources in order to achieve goals efficiently and effectively (Stoner, 2009). In this context, financial management training at Karmel Vocational School is a strategic step to prepare students to face the challenges of the digital era business world. Qualitative research through observations, interviews and documentation studies shows that this training has had a significant positive impact. Students gain an understanding of financial management, online marketing strategies, product innovation, and the use of digital platforms to build brand awareness and measure the effectiveness of marketing campaigns. Apart from that, this training succeeded in developing proactive, creative, innovative and adaptive attitudes which are important in the modern business world. The results of the training showed an increase in students' self-confidence to start an independent business, reduce dependence on formal work, and consider financial management as a career path . To increase effectiveness, it is recommended to expand the scope of training to include e-commerce and data analysis, strengthen partnerships with industry players, and integrate training into the vocational school curriculum. Thus, it is hoped that this training will be able to increase the competitiveness of Karmel Vocational School students, prepare them to face the dynamic business world, and support the sustainability of skills-based learning programs.

Sulikah Sulikah; Heri Pratikto; Wening Patmi Rahayu

This research aims to develop a product in the form of a digital module with the Canva platform and flipbook maker to improve student learning outcomes in cost accounting courses on the topic of cost of orders. Digital modules make it easy for students to access and increase students' interest in learning. This development research uses the ADDIE research design and development model. The research results found that the feasibility level in terms of media was very good with a score of 94%, while in terms of feasibility the digital module material developed received a score of 95% with very feasible criteria. The effectiveness results show that the digital module is able to improve student learning outcomes on the topic of cost of goods ordered. Educators are required to be creative in developing teaching materials, so digital modules are a form of creativity in teaching materials by presenting audio, visuals, animation and flexibility in use.      

Mufti Zahroh Latifah Auladana; Sri Sumaryati

This research aims to (1) obtain information regarding teacher creativity in implementing the independent curriculum, (2) determine the obstacles that arise in achieving creative teachers. This research is descriptive qualitative research using interviews and observation techniques, then the data is processed using Miles and Huberman data analysis. Based on the research results, it can be concluded that creativity in preparing teaching modules and teaching materials is grouped into four dimensions, namely personal dimensions, process dimensions, product dimensions and press dimensions. The personal dimension of creativity in preparing teaching modules can be seen from the application of differentiated learning, the application of learning methods, and the elements of teaching modules. The dimensions of the creativity process in preparing teaching modules can be seen from the survey of student needs and understanding of learning outcomes, learning objectives and the flow of learning objectives. The product dimension of creativity in preparing teaching modules can be seen from the appearance of the teaching module and the content of the teaching module. In the press dimension, creativity in preparing teaching modules can be seen from the recognition and responses of other people. Meanwhile, the personal dimension of creativity in preparing teaching materials can be seen from the diversity of teaching materials and learning media as well as the depth of materials and assessments. The dimensions of the creativity process in preparing teaching materials can be seen from understanding the teaching materials. In the product dimension, creativity in preparing teaching materials can be seen from the resulting teaching materials. In the press dimension, creativity in preparing teaching materials can be seen from the recognition and responses of other people. Barriers that are often experienced include self-motivation, time management, and mastery of information technology.    

Muhammad Habibi Akbar; Esti Raihana

Jurnal Kemitraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Learning English at the vocational school level requires the right approach to facilitate students in understanding various types of texts, including descriptive texts. One approach that has been widely used is the group learning method. This study aims to explore the application of group learning methods to descriptive text material in English language learning at SMK Bina Profesi Pekanbaru. The research method used was classroom action research (PTK) which was carried out in several stages. The subjects in this research were 27 class X Accounting students consisting of 22 female students and 5 male students. The data collection technique was carried out by direct observation during the teaching process of Class X Accounting which took place in several meetings. Through conducting observations with English teachers, the implementation of learning can be improved by utilizing discussion and observation methods with students. The results of the research show that the application of the group learning method makes a positive contribution to students' understanding of Descriptive Text material. This research suggests that group learning strategies are good for use in the learning process. This can be seen from the results of the observation sheet before and after the implementation of each stage, namely aspects of student activity, student skills, student enthusiasm and increased student interest. In this case, it also makes students more enthusiastic about carrying out learning activities and makes teachers more creative, conducive learning activities are also achieved by implementing Group Method Learning.

Hita Hita; Djoni Djoni; Culita Culita; Mbayak Ginting

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A teacher's ability and knowledge have a big impact on students. So teachers also need various training to improve their ability to provide effective teaching. The aim of this training is to provide teachers with the opportunity to understand and master the use of Accurate in supporting accounting learning. So it can improve teachers' abilities in teaching the use of the Accurate application simultaneously with accounting learning. The methods used in this training are initial evaluation (pre-test), presentation of material, training in application use, and final evaluation (post-test). Based on the results of the pre-test and post-test training, it can be concluded that there has been an increase in the grades and average grades of the teachers. This shows that the training that has been carried out has been successful in increasing the knowledge and skills of teachers in understanding the use of features and tools in the Accurate application.

Anselmus Djoko Prayitno; Hartutik Hartutik; FX Sugiyana; Andarweni Astuti; Nerita Setiyaningtiyas

Jurnal Pengabdian Masyarakat Nian Tana 2024 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

PIA assistants need to have competence in outlining activity designs in the context of Catholic children's faith mentoring based on the Liturgical Year. This PkM activity raises the Gospel of Mark as an inspiration for children's faith mentoring activities. Therefore, this PkM activity comprehensively details 10 activity topics that cover various aspects of the Gospel of Mark, ensuring that each activity is in accordance with the specificities of the Liturgical Year and the ecclesiastical calendar. Each activity topic not only touches on subject matter relevant to the content of the Gospel of Mark, but also utilizes interactive and participatory learning methods such as group discussions, role simulations, and case analysis to actively engage children. Media is also a key component in this design, utilizing various learning tools such as multimedia presentations, documentary videos, audio recordings, and educational posters. This approach not only increased the attractiveness of the activity, but also provided variety in the learning approach, accounting for the diverse learning styles among participants. The main objective of this activity is to provide a holistic approach to mentoring children's faith. The emphasis is not only on theoretical understanding, but also involves the appreciation and application of the teachings of faith in children's daily lives.

Febyoni Naqi Azizah; Luthfiana A’yunin Nisaa

Jurnal Motivasi Pendidikan dan Bahasa 2024 International Forum of Researchers and Lecturers

This study aims to analyse students' improvement on accounting competence through experiential learning. This research uses self-study research method, which is research centered on personal experience and involves deep personal reflection. The results showed that students' experience in internships can encourage students to enrich their understanding of accounting learning and can develop ideal accounting concepts for them based on their internship experience with an experiential learning approach. Thus, an experiential learning approach through an internship program can improve students' accounting competencies.