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All Journal JURNAL ECONOMINA JURNAL MUARA PENDIDIKAN
Jufri Darma
Universitas Negeri Medan, Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pengembangan Aplikasi Pembelajaran Akuntansi Keuangan Berbantuan Flutterflow dengan Integrasi Artificial Intelligence Fadil Muhammad; Roza Thohiri; Jufri Darma; Tuti Sriwedari; Choms Gary Ganda Tua Sibarani
Jurnal Muara Pendidikan Vol. 11 No. 1 (2026): Jurnal Muara Pendidikan, Vol 11 Issue 1, June 2026
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v11i1.4087

Abstract

This study aims to develop an Android-based learning application called AiC: Accounting in Companion integrated with Gemini AI to assist vocational students in understanding Financial Accounting. The research method used was Research and Development (R&D) with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Research instruments included expert validation sheets, student response questionnaires, and learning outcome tests (pre-test and post-test). The research subjects consisted of 30 students from class XI AKL SMKN 7 Medan. The results showed a material feasibility level of 93% (Very Feasible) and a media feasibility level of 75% (Feasible). The practicality test by students obtained an average score of 91% (Very Practical). The effectiveness test using N-Gain analysis resulted in a score of 0.41, which falls into the Medium improvement category. The primary feature, AI-driven smart recommendations, successfully provided personalized guidance and automatic material navigation for students experiencing difficulties in quizzes. The conclusion of this study is that the AiC application is very feasible, practical, and effective as an innovative adaptive learning medium in the digital era.
The Role Of Csr Disclosure And Sustainability Reporting In Enhancing Stakeholder Satisfaction: A Systematic Literature Review Of The Coal Subsector Maria Dinda Sabrina; Azizul Kholis; Jufri Darma
JURNAL ECONOMINA Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i5.2364

Abstract

This study uses the Systematic Literature Review (SLR) method to investigate the relationship between CSR and Sustainability Reporting disclosure and stakeholder satisfaction in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). 36 indexed from 2015 to 2024 were related to the topics of CSR, SR, and stakeholder satisfaction. The results show that transparency, compliance with global standards, and stakeholder engagement increase as a result effective CSR and SR disclosure. This enhances legitimacy and stakeholder satisfaction. Symbolic reporting, on the other hand, has little impact and even reduces public trust. The results confirm that high-quality non-financial disclosure is an important component of corporate communication and accountability strategies. The results confirm that good non-financial disclosure is an important component of corporate communication and accountability strategies. This study confirms that stakeholder theory and legitimacy are crucial for explaining how sustainability reporting contributes to corporate social relations and why the extractive industry needs better reporting.
Co-Authors Azizul Kholis Choms Gary Ganda Tua Sibarani Fadil Muhammad Maria Dinda Sabrina Roza Thohiri Tuti Sriwedari