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Pengaruh Literasi Keuangan, Kualitas Modal Usaha, Dan Tingkat Pemahaman Akuntansi Terhadap Penerapan SAK EMKM Pada Pelaku UMKM Di Kabupaten Buleleng Luh Indrayani; Desak Nyoman Sri Werastuti; Made Arie Wahyuni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i5.11135

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kualitas modal usaha, dan tingkat pemahaman akuntansi terhadap penerapan SAK EMKM pada pelaku UMKM di Kabupaten Buleleng. Variabel independen yang digunakan meliputi literasi keuangan, kualitas modal usaha, dan tingkat pemahaman akuntansi, sedangkan variabel dependen adalah penerapan SAK EMKM. Populasi penelitian mencakup pelaku UMKM sektor perdagangan yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Buleleng sebanyak 18.375 usaha. Penentuan sampel dilakukan menggunakan teknik purposive sampling dengan rumus Slovin sehingga diperoleh 100 responden. Data dikumpulkan melalui kuesioner berskala Likert yang disebarkan secara langsung dan melalui Google Form via WhatsApp. Jenis data yang digunakan adalah data primer. Analisis data menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics versi 25. Hasil penelitian menunjukkan bahwa literasi keuangan dan tingkat pemahaman akuntansi berpengaruh positif dan signifikan terhadap penerapan SAK EMKM, sedangkan kualitas modal usaha tidak berpengaruh. Temuan ini menunjukkan bahwa faktor pengetahuan lebih dominan dibandingkan modal dalam mendorong penerapan standar akuntansi.
A Survey on EFL Students’ Readiness to Use ChatGPT in English Learning at One of the publics Senior High Schools in North Bali Ni Komang Anggi Tri Jayanti; Made Hery Santosa; Luh Indrayani
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1718

Abstract

This study was conducted to examine the readiness of EFL students across different grade levels to utilize ChatGPT as a supportive tool in English language learning, based on the RAIS framework, in response to the lack of empirical investigation into students’ preparedness in terms of technology self-efficacy, student interaction, and ethical awareness as a foundation for effective and responsible AI integration in secondary education. This study aimed to investigate the readiness of EFL students to use ChatGPT in English learning at one of the publics Senior High Schools in North Bali. This research employed a quantitative survey method, in which data were collected using a questionnaire and analyzed using statistical techniques. The population of this study consisted of EFL students at One of the publics Senior High Schools in North Bali, with samples drawn from students in grades 10, 11, and 12. The results of the study revealed that (1) The overall level of readiness of EFL students at One of the publics Senior High Schools in North Bali to use ChatGPT in English learning was high. These findings indicate that students are capable of accessing and utilizing artificial intelligence-based technology and possess adequate attitudes, self-confidence, and ethical awareness to integrate ChatGPT into their English learning process. (2) Differences in readiness levels among EFL students in grades 10, 11, and 12 at One of the publics Senior High Schools in North Bali showed no statistically significant differences. This finding indicates that readiness to use ChatGPT as a supporting tool for English learning is relatively uniform across grade levels, suggesting that contextual and pedagogical factors, such as consistent curriculum, institutional support, and exposure to technology-integrated learning, play a more critical role than grade level or academic progression in shaping students’ technology readiness. Future researchers are recommended to expand the scope of the study by involving multiple institutions, employing mixed-method approaches, and examining the relationship between students’ AI readiness and actual English learning outcomes to provide a more comprehensive understanding of effective ChatGPT integration in secondary education.
THE POWER OF DIGITAL STORYTELLING IN ENGAGING AND MOTIVATING YOUNG LEARNERS TO LEARN ENGLISH Komang Ari Purnawan; Luh Putu Artini; Luh Indrayani
JELA (Journal of English Language Teaching, Literature and Applied Linguistics) Vol. 8 No. 1 (2026): The Journal of English Language Teaching, Literature, and Applied Linguistics (
Publisher : English Education Department of STKIP Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37742/jela.v8i1.198

Abstract

The development of digital technology in education offers opportunities to create more engaging and meaningful English learning for early childhood. One approach that has gained attention is digital storytelling, which integrates visual, audio, animation, and contextual narrative elements. Despite its growing use, comprehensive studies examining its role in enhancing engagement and motivation among young learners remain limited. Therefore, this study aims to systematically examine how digital storytelling enhances student engagement and motivation in English learning. This research employed a Systematic Literature Review (SLR) following the PRISMA framework. Articles published between 2020 and 2025 were collected through Publish or Perish as the primary source, supported by Google Scholar, Connected Papers, and Semantic Scholar. Based on predetermined inclusion and exclusion criteria, 12 articles were selected and analyzed using thematic analysis. The findings reveal that digital storytelling enhances engagement across behavioral, cognitive, and emotional dimensions. Students become more active in language activities, demonstrate deeper understanding, and show greater enthusiasm during learning. It also strengthens intrinsic motivation by presenting contextual and relatable stories that foster enjoyment, confidence, and a sense of ownership. Student involvement in creating digital stories further promotes creativity, critical thinking, collaboration, and responsibility. Therefore, digital storytelling is a flexible and sustainable strategy for improving engagement and intrinsic motivation in young learners’ English learning.