Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Accusi
Ahmad Albar Tanjung
Sekolah Tinggi Ilmu Manajemen Sukma Medan, Medan, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Effectiveness of the PEKA-Pesisir Model for Financial Recording among Coastal Microbusinesses: A Pre-Experimental Study Irma Handayani; Fadiyah Hani Sabila; Ahmad Albar Tanjung
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vp4nm966

Abstract

This study examines whether the PEKA-Pesisir model is associated with changes in financial-recording competence and self-reported practices among coastal microbusinesses. The model combines concise accounting instruction, coastal-transaction examples, guided worksheet practice, and structured feedback. A pre-experimental one-group pre-test–post-test design was used with 23 business actors in Medan Belawan who completed both measurements. The 25-item instrument covered basic recording knowledge, recording habits, separation of business and personal funds, simple financial-report preparation, and readiness to continue recording. Data were analyzed using descriptive statistics, Cronbach’s alpha, Shapiro–Wilk, Wilcoxon signed-rank, and effect-size statistics. The mean score increased from 2.87 to 4.79; the paired difference was statistically significant (p < 0.001), with a large effect size (r = 0.875). The study contributes an applied, context-sensitive model that connects familiar coastal transactions with a basic recording-to-reporting sequence. The results provide initial empirical evidence of short-term improvement associated with implementation, although the one-group design and small sample limit causal inference and generalizability
Co-Authors Fadiyah Hani Sabila Irma Handayani