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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.

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.

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.

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.  

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.

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.

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.      

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.    

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.

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.

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.

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.    

Because they aid in the understanding of the actual world by students, internships are an essential component of curricula in higher education. The Independent Campus Learning Internship program, which was introduced by the Republic of Indonesia's Ministry of Education, Culture, Research, and Technology at the beginning of 2020, is the subject of this study. The purpose of this program is to expose students to the outside world. experience working in an environment relevant to their subject of study in order to enhance graduates' hard and soft skills. Thus, the purpose of this study is to determine what competencies accounting students pick up from their MBKM internships across a range of sectors. In order to collect data for this study, accounting students in Indonesia who are doing MBKM internships are sent Google forms over social media. Using descriptive statistical methods, the data was analyzed, and 87 out of the 98 respondents made up a viable sample size. The analysis's findings demonstrated that most students had made progress in the hard and soft abilities needed in the job. The majority of students concur that their confidence in working in accounting has grown as a result of their internships, which have also enabled them to work independently on tasks, cooperate with others, evaluate data, and solve problems on their own. The majority of interns who complete their internships receive employment offers, demonstrating the effectiveness of internship programs in enhancing the abilities that businesses and industry deman.

This study aims to produce and test the feasibility of Training Materials Management of Household Financial Management in the Village Tasikmadu. This research method using Design-Based Research model. The results of the final evaluation showed that 93% -95% of the learners received excellent training evaluation results, 95% -100% of the study participants gave positive responses to the training model, 89% of the students were active in training, and 79% of the studying population had implemented financial Accounting. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. This training development is easy to apply, effective and practical, as it is developed and designed in a contextual and flexible way that is modified according to the needs and circumstances of the field. In addition, the guidebook provided in this model of financial management training has been made as attractive as possible to facilitate training activities taking into account the characteristics of female fishermen as learning citizens. So when this resource is applied it will create a fun and interesting training atmosphere.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

The emergence of the era of society 5.0 is colored by the rapid world of digitalization which describes almost all areas of life including the accountant profession. This study aims to determine the development of digitalization towards society 5.0 and the efforts and challenges made by the accounting profession in facing that era. In this study using a qualitative approach method with interview techniques through online and offline to 2 Respondents of Public Accounting Firms and 2 Respondents of Tax Consultant Firms. The era of Society 5.0 requires accountants to understand technology and use it in their work. The reason is, accountants play an important role in the world of finance and business, which has a positive impact on efficiency and effectiveness. Therefore, accountant learning must be adapted to technological developments to prepare future accountants who can face the challenges of the digital era.

This study aims to examine the effect of emotional intelligence, spiritual intelligence, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics, Islamic University of Majapahit. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 104 respondents. The sample used was 77 respondents with purposive sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

The purpose of this study was to evaluate the effectiveness of the Problem Based Learning (PBL) model in improving student learning outcomes in SMA. The research was conducted in two cycles at SMA Negeri 1 West Malacca. Data were obtained through observing learning activities, formative tests, and summarizing student scores. The results showed that there was a significant increase in cycle II compared to cycle I. The number of students who completed learning increased from 23 to 32 students, the average score of formative tests increased from 69.57 to 84.29, and the percentage of learning completeness increased. from 65.71 to 91.43. PBL implementation yields gains in increasing student participation, student-teacher interaction, student engagement, and overall student learning outcomes. Problem-based learning encourages students to engage in critical thinking, collaboration and discussion. The integration of relevant information sources also increases students' understanding of the subject matter. In conclusion, the application of Problem-Based Learning (PBL) significantly improves student learning outcomes and makes a positive contribution in the context of learning in SMA.  

The purpose of this study was to improve student achievement in class XI AK.2 SMK St. Willibrodus Betun in Accounting subject through the application of peer tutoring learning methods. The problems faced are the lack of student interest in accounting subjects, and the difficulty of maintaining focus during class. This has a negative impact on their academic performance. The proposed solution involves utilizing the peer tutoring method, whereby students receive assistance from their classmates in understanding accounting concepts. The research was conducted using the Classroom Action Research (CAR) method and involved 20 students as research subjects. The results showed that there was a significant increase in student achievement after the application of the peer tutoring method. In cycle I, 13 students successfully completed their studies with an average formative test score of 74.50 and a percentage of learning completeness of 65.00. In cycle II there was an increase in the number of students who completed their studies, with a total of 18 students. The average score of formative tests also increased to 88.00, and the percentage of complete learning reached 90.00. The conclusion drawn is that peer tutoring is an effective learning method in improving the academic achievement of Accounting students.