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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia SENTRI: Jurnal Riset Ilmiah Benefit : Journal of Bussiness, Economics, and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Wahyu Lestari
Universitas Negeri Jakarta
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Computer Self-Efficacy, Kemandirian Belajar, dan Fasilitas Belajar Terhadap Hasil Belajar Komputer Akuntansi Kelas XI Jurusan Akuntansi di SMKN Jakarta Pusat: Penelitian Sayyida Nafisa; Erika Takidah; Wahyu Lestari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6530

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh computer self-efficacy, kemandirian belajar, dan fasilitas belajar terhadap hasil belajar komputer akuntansi kelas XI jurusan akuntansi di SMKN Jakarta Pusat. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Populasi penelitian berjumlah 178 murid, dengan sampel sebanyak 13 responden yang ditentukan menggunakan rumus Slovin dengan teknik proportionate random sampling. Pengumpulan data dilakukan melalui kuesioner dan dokumentasi nilai hasil belajar. Teknik analisis data menggunakan analisis statistik deskriptif, uji persyaratan analisis, analisis regresi linier berganda, uji t, uji F, dan uji koefisien determinasi dengan bantuan perangkat lunak SPSS versi 31. Hasil penelitian menunjukkan bahwa computer self-efficacy berpengaruh positif dan signifikan terhadap hasil belajar dengan nilai signifikansi 0,003 < 0,05. Kemandirian belajar juga berpengaruh positif dan signifikan terhadap hasil belajar dengan nilai signifikansi 0,004 < 0,05. Selain itu, fasilitas belajar berpengaruh positif dan signifikan terhadap hasil belajar dengan nilai signifikan 0,003 < 0,05. Secara simultan, computer self-efficacy, kemandirian belajar, dan fasilitas belajar berpengaruh positif dan signifikan terhadap hasil belajar dengan nilai signifikansi < 0,001 dan nilai koefisien determinasi (R2) sebesar 0,306. Hal ini menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan variasi hasil belajar sebesar 30,6%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
PROFITABILITAS, INTENSITAS MODAL, DAN LIKUIDITAS SEBAGAI DETERMINAN AGRESIVITAS PAJAK DI INDEKS SAHAM SYARIAH INDONESIA Kania Allya Irawan; Mardi; Wahyu Lestari
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5978

Abstract

Corporate actions aimed at massively minimizing tax liabilities, whether through legal loopholes or illegal means, are recognized as tax aggressiveness. Adopting a quantitative approach, this research aims to analyze the impact of profitability, capital intensity, and liquidity on such tax aggressiveness tendencies. The target population comprises non-financial companies listed on the Indonesia Sharia Stock Index (ISSI) for the 2022–2024 period. Based on purposive sampling criteria, a total of 88 entities were selected as samples. Secondary data derived from annual financial statements were estimated using a multiple linear regression model processed via SPSS 29 software. The partial statistical test results confirm that the profitability variable has a significant negative effect on tax agressiveness. Conversely, both liquidity and capital intensity do not demonstrate any statistically significant influence. Concurrently, all independent variables exhibit a significant simultaneous effect, with an adjusted R-square value of 0.132. This figure indicates that the independent variables contribute 13.2% to the model, while the remaining 86.8% is explained by external factors outside the scope of this study. Future researchers are advised to expand the sector of studied issuers, extend the observation period, and incorporate additional variables such as corporate governance, firm size, moderating variables, or alternative proxies like Book-Tax Differences.
Pelatihan Infografis berbasis AI bagi Guru SDN 1 Cipining untuk Mendukung Media Pembelajaran Wida Aristanti; Muhammad Ikhwan; Suherdi Suherdi; Rayi Dwipanilih; Windy Permata Suyono; Wahyu Lestari
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 8, No 1 (2025): Desember 2025
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v8i1.4665

Abstract

Abstrak Perkembangan teknologi berbasis kecerdasan buatan (AI) membawa dampak  dalam dunia pendidikan, terutama dalam penyajian materi pembelajaran agar lebih menarik dan mudah dipahami oleh siswa. Salah satu bentuk pemanfaatan teknologi dapat melalui infografis berbasis AI yang dapat membantu guru menyampaikan materi secara visual dan sistematis. Infografis dapat membantu guru untuk membuat laporan atau karya dengan mudah dan kreatif. Kegiatan pengabdian kepada masyarakat bertujuan untuk meningkatkan kompetensi guru di SDN 1 Cipining dalam mengembangkan dan menggunakan infografis berbasis AI sebagai media pembelajaran di kelas. Kegiatan pelatihan ini diikuti oleh 10 guru SDN 1 Cipining. Metode yang digunakan dalam kegiatan ini terdiri  sosialisasi dan pelatihan dimana guru tidak hanya menerima materi, tetapi juga mempraktikkan keterampilan yang diperoleh. Hasil dari pengabdian masyarakat menunjukkan adanya peningkatan kemampuan guru di SDN 1 Cipining, dalam merancang infografis sesuai dengan kebutuhan pembelajaran. Berdasarkan hasil pre-test dan post test, didapat peningkatan motivasi guru sebesar 31%, penguasaan dan pemahaman teknologi infografis berbasis AI sebesar 58%, dan peningkatan kualitas media pembelajaran sebesar 36% . Program ini menunjukkan bahwa integrasi teknologi digital dapat memperkuat kualitas pembelajaran. Model pelatihan ini diharapkan dapat direplikasi di sekolah lain guna mendorong transformasi pendidikan berbasis teknologi. Kata kunci: Infografis, Kecerdasan Buatan (AI), Pelatihan Guru, Pembelajaran Digital.
The Role of Gen Z Students as Agents of Change in Digital Economic Development Policy Innovation Wida Aristanti; Wahyu Lestari; Windy Permata Suyono
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1377

Abstract

Generation Z, born and raised in the digital era, possesses unique characteristics as digital natives, positioning them as potential actors in driving innovation in economic development policy in Indonesia. Gen Z, particularly university students, play roles not only as technology users but also as creators of sustainable development solutions. This study aims to examine the role of Gen Z students as agents of change in the formulation and implementation of economic policies, especially in the digital economy sector. Using a qualitative approach and case study method, the research found that Gen Z students demonstrate high levels of participation in various activities such as digital-based entrepreneurship, public policy advocacy, and the use of social media and information technology to strengthen the economic ecosystem. They are also active in creative and collaborative communities that foster crosssector innovation. These findings highlight the importance of involving young generations in public policy processes and the need for institutional support, such as business incubators, entrepreneurship training, and access to funding. The strategic implication of this study is the necessity for governments and stakeholders to design inclusive, adaptive, and responsive policies that align with the dynamics and aspirations of today’s generation in order to enhance their contribution to national creative economic development.
Efektivitas Flipped Learning Berbasis TIK dalam Meningkatkan High Order Thinking Skills Mahasiswa Wahyu Lestari; Wida Aristanti; Nayoebi Layla Syalwa; Elisya Ananda Putri
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i11.4920

Abstract

This study aims to analyze the effect of implementing ICT-based flipped learning on the improvement of students’ Higher Order Thinking Skills (HOTS). The research employed a quasi-experimental design with two groups: an experimental group that received ICT-based flipped learning treatment and a control group that participated in traditional learning. The research instruments included a HOTS test (pretest and posttest), a student perception questionnaire, and an observation sheet of learning activities. The findings revealed that the average HOTS score of the experimental group increased from 62.40 to 88.72, with a gain score of 70%, while the control group’s score increased from 61.90 to 75.72 with a gain score of 36.24%. An independent t-test indicated a significant difference between the two groups (p < 0.05), with a large effect size (Cohen’s d = 1.85), demonstrating that ICT-based flipped learning effectively enhances students’ higher-order thinking skills. Furthermore, the questionnaire results showed a highly positive student perception with an average score of 85.14% (categorized as excellent), where 89% of students reported being more active and independent, and 87% stated that they found it easier to understand the material through videos and the LMS. Observational data also indicated high learning participation, with an average score of 4.30 out of 5, reflecting improved activeness, collaboration, and learning readiness. Overall, ICT-based flipped learning was proven effective not only in improving cognitive learning outcomes (HOTS) but also in fostering students’ activeness, independence, and collaboration—key competencies of 21st-century learning.
Co-Authors Elisya Ananda Putri Erika Takidah Kania Allya Irawan Mardi Muhammad Ikhwan Nayoebi Layla Syalwa Rayi Dwipanilih Sayyida Nafisa Suherdi Suherdi Wida Aristanti Windy Permata Suyono