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PENGEMBANGAN MULTIMEDIA INTERAKTIF MAKASI BERBASIS ANDROID DENGAN ADOBE ANIMATE PADA MATA PELAJARAN AKUNTANSI DASAR Habibah, Vriska Nur; Pratiwi, Vivi
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 2 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i2.5026

Abstract

In the era of Society 5.0, education has undergone significant changes in learning methods in line with technological advancements and the demands of 21st-century skills, where technology plays a crucial role in producing high-quality graduates. This study aims to develop and assess the feasibility of an Android-based interactive multimedia using Adobe Animate for the subject of Basic Accounting. The resulting interactive multimedia is named MAKASI (Let’s Learn Professional Ethics in Accounting). The product development follows the ADDIE model, which consists of five stages. The research test subjects were students of class X AKL. The results showed that the developed interactive multimedia received a feasibility percentage of 92.10% from material experts and 96.84% from media experts. Student responses to the media use scored 96.75%, indicating a very feasible category. Thus, it can be concluded that the interactive learning media is highly suitable for use. Moreover, this media highlights the topic of professional ethics, which has not been widely addressed in previous media development research.
Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms Saputra, Irwan Adimas Ganda; Hakim, Luqman; Wahjudi, Eko; Pratiwi, Vivi; Triani, Ni Nyoman Alit
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2063

Abstract

This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reporting
ANALISIS KUALITAS BUTIR SOAL HOTS ELEMEN PROSES BISNIS BIDANG AKUNTANSI KEUANGAN LEMBAGA PADA SISWA KELAS X SMK AKUNTANSI BERBASIS ANATESV4 Nazilah, Siti Kholisatun; Dewanti, Dewi Retno; Hakim, Luqman; Pratiwi, Vivi
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.39351

Abstract

Penelitian ini bertujuan untuk menganalisis butir soal Higher Order Thinking Skills (HOTS) dalam mata pelajaran Proses Bisnis di bidang Akuntansi Keuangan Lembaga yang ditunjukan untuk siswa kelas 10 SMK jurusan Akuntansi. Analisis butir soal ini bermaksud untuk mengukur ketepatan serta kesesuaian kualitas soal hots dengan tujuan dari evaluasi pembelajaran. Jenis penelitian yang diterapkan adalah penelitian kuantitatif dengan pendekatan deskriptif. Metode pengumpulan data yang digunakan adalah distribusi kuesioner. Penelitian dilaksanakan dengan menggunakan data yang diperoleh melalui kuesioner berbasis Google Form (GForm), diujikan kepada 14 siswa SMK jurusan Akuntansi. Soal-soal HOTS yang diujikan dalam kuesioner ini kemudian dievaluasi menggunakan software ANATES v4 untuk mengukur validitas, reliabilitas, tingkat kesukaran, daya pembeda soal, dan kualitas pengecoh. Hasil dari penelitian berupa analisis kualitas butir soal HOTS , dimana terdapat 4 soal dinyatakan valid dan 6 soal yang dianggap masih perlu diperbaiki. 40% soal masih tergolong mudah sehingga belum dianggap memenuhi kriteria soal HOTS, oleh karena itu,diperlukan adanya revisi terkait soal tersebut.
Heyzine-Based Interactive E-Module to Improve Students' Understanding in Vocational High Schools Pratiwi, Vivi; Sari, Wulan Nawang; Karimi
Economic Education Analysis Journal Vol. 14 No. 3 (2025): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v14i3.33327

Abstract

This study aims to provide an overview of the use of Heyzine-based interactive e-modules to enhance students’ understanding in Vocational High Schools (SMKs). A quantitative descriptive approach employing a case study method was applied in this research. The participants consisted of 20 VHS students selected through a purposive sampling technique. Data were collected using multiple-choice tests, interviews, and observations. The findings revealed that the use of interactive e-modules in learning activities significantly improved students’ average learning outcomes from 55 to 89.5. This improvement reflects the students’ enhanced ability to solve problems related to service company materials. Moreover, the integration of interactive e-modules fostered more engaging and active learning experiences, aligning with the principles of the Kurikulum Merdeka, which emphasizes student-centered and enjoyable learning. Overall, the results indicate that interactive e-modules are effective in improving students’ understanding and learning outcomes. These findings offer valuable insights for the development and implementation of innovative, technology-enhanced learning media designed to enhance instructional quality and learning effectiveness in SMKs.
Innovation in Teacher Education: A QR-Code Integrated Textbook for Developing Personality and Teaching Competence Pratiwi, Vivi; Panduwinata, Lifa Farida; Saputra, Irwan Adimas Ganda; Listiadi, Agung; Hakim, Luqman; Cahya, Septyan Budy; Husna, Netty Elliya
International Journal of Studies in International Education Vol. 2 No. 4 (2025): November : International Journal of Studies in International Education
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsie.v2i4.420

Abstract

The study aims to produce a textbook called Basic Teaching and Learning Skills in the Aspect of Teacher Personality Competence Integrated with QR-Code to improve the quality of professional teacher competence. The study applied the Research and Development (R&D) methodology based on the ADDIE model. The findings indicated that there was high level of feasibility, including material expert validation 83.3, language validation 88.3 and student responses 95.5 which is categorized as very feasible. The results show that the implementation of the QR-Code can increase the level of interactivity to watch the videos, case studies, reflective materials that reinforce the level of conceptual knowledge and internalization of the characters. The findings synthesis is in accordance with Technological Pedagogical Content Knowledge (TPACK) and experiential learning theories, and technology is the reflective medium in personality development. It concludes that the QR-Code textbook is a productive, innovative, and topical medium to form teacher personality competence, which is consistent with the curriculum and the demand of transformation education digital. The product will help improve innovation in higher education by helping close the gap between the pedagogical content and digital literacy and providing adaptive and professional teachers to meet the demands of the 21st-century education.
Analisis Karakteristik Butir Soal Elemen Komputer Akuntansi Fase F Menggunakan Software Anates : Analysis Of Item Characteristics Of Phase F Accounting Computer Elements Using Anates Software Pidekso, Gabriel Wahyu Satriyo; Ramadhan, Galang Pandu Satriya; Sampurno, Mochammad Ramadhan Adam; Hafizh, Muhammad Nur; Pratiwi, Vivi; Hakim, Luqman
Jurnal Pendidikan Akuntansi Indonesia Vol. 23 No. 2 (2025): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v23i2.91595

Abstract

Penilaian kualitas butir soal merupakan tahap krusial dalam memastikan efektivitas evaluasi pembelajaran, khususnya pada mata pelajaran elemen komputer akuntansi yang menuntut integrasi kompetensi teknis dan konseptual. Penelitian ini bertujuan menganalisis karakteristik butir soal fase F meliputi validitas, reliabilitas, tingkat kesukaran, daya pembeda, dan efektivitas pengecoh dengan menggunakan software Anates pada tes pilihan ganda. Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan mengolah data hasil tes siswa berdasarkan teori tes klasik. Hasil penelitian menunjukkan bahwa validitas butir didominasi kategori cukup, reliabilitas instrumen sangat tinggi, dan tingkat kesukaran mayoritas berada pada kategori sedang. Daya pembeda sebagian besar berada pada kategori baik dan sangat baik, sedangkan efektivitas pengecoh menunjukkan variasi kualitas, dengan sebagian butir memerlukan revisi karena berada pada kategori kurang baik hingga sangat buruk. Temuan ini menegaskan bahwa instrumen memiliki kualitas yang baik secara keseluruhan, namun perlu perbaikan dalam validitas moderat dan pengecoh yang tidak berfungsi. Penelitian ini memberikan kontribusi penting terhadap pengembangan instrumen evaluasi akuntansi berbasis komputer yang lebih tepat, reliabel, dan diagnostik.
Analisis Butir Soal HOTS Elemen Prinsip dan Konsep Dasar Akuntansi dan Perbankan Melalui Program Anates Gita Putri Rahayu; Hakim, Luqman; Pratiwi, Vivi; Nafilah, Fatma Nisa; Sari, Naila Atika
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.852

Abstract

This study aims to analyze multiple-choice questions related to phase e elements, namely the Principles and Basic Concepts of Accounting and Basic Banking, using the Anates program. The study involved 20 participants, consisting of college students and vocational high school students. The Anates application program serves as a tool to process academic evaluation data accurately and efficiently. The method used in this study is quantitative and is described descriptively, resulting in analytical findings including weighted data scores, test reliability, discriminative power, difficulty level, validity level, and distractor quality. The results from the Anates program make it easier for teachers to evaluate the quality of learning and develop more focused, innovative, and student-centered teaching plans. This research is expected to provide benefits in improving students' accounting knowledge, and teachers are expected to be able to adjust their teaching methods and strategies dynamically, thereby supporting the optimal improvement of students' learning outcomes in this digital era.
Analisis Kelayakan Butir Soal Pilihan Ganda Perpajakan sebagai Instrumen Evaluasi Pembelajaran SMK Akuntansi melalui Software ANATES Mirantu, Erina Octaviani; Putri, Rifka Amelia; Gristiana, Ardelia Benita Diva; Saputri, Fidia; Az Zahra, Nur Fatimah; Indrianti, Ira Yuli; Hakim, Luqman; Pratiwi, Vivi
Education Achievement: Journal of Science and Research Volume 6 Issue 3 November 2025
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v6i3.2974

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan butir soal berupa pilihan ganda pada materi Perpajakan sebagai instrumen evaluasi pembelajaran bagi peserta didik SMK Akuntansi dengan memanfaatkan perangkat lunak ANATES. Instrumen penelitian yakni berupa 54 butir soal yang dikembangkan berdasarkan 6 indikator elemen kompetensi perpajakan fase F. Soal tersebut diujikan kepada 20 responden peserta didik SMK, kemudian dianalisis menggunakan ANATES versi 4.09 untuk memperoleh informasi mengenai tingkat kesukaran, daya pembeda, validitas, reliabilitas, serta kualitas pengecoh. Hasil analisis menunjukkan bahwa tes memiliki reliabilitas tinggi dengan koefisien sebesar 0,95, menandakan konsistensi internal yang sangat baik. Berdasarkan tingkat kesukaran, diperoleh 46,3% butir soal tergolong mudah, 31,5% sedang, 5,6% sukar, dan sisanya sangat mudah. Dari aspek daya pembeda, sebagian besar butir soal berada pada kategori baik hingga sangat baik, dengan rata-rata indeks daya pembeda sebesar 0,46. Sementara itu, hasil korelasi butir menunjukkan mayoritas soal memiliki validitas signifikan dan pengecoh yang berfungsi dengan baik. Secara keseluruhan, hasil penelitian ini menunjukkan bahwa instrumen tes pilihan ganda perpajakan yang dikembangkan layak digunakan sebagai alat evaluasi pembelajaran di SMK Akuntansi, meskipun beberapa butir perlu direvisi untuk meningkatkan keseimbangan tingkat kesukaran dan efektivitas pengecoh.
Evaluasi Kualitas Butir Soal Fase F Akuntansi Keuangan dengan Software Anates: Validitas, Reliabilitas, Daya Pembeda, dan Tingkat Kesukaran Ningtyas, Suci Ayu; Hakim, Luqman; Pratiwi, Vivi; Ningrum, Rindi Aulia; Febrina, Zalfa Adelia; Zahra, Fadhillah Aulia; Adhhiyah, Sailatul; Rahmaaniyah, Azizah; Salsabila, Nensya Rachma
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menyoroti pentingnya analisis kualitas butir soal sebagai bagian dari proses evaluasi hasil belajar siswa. Fokus penelitian terletak pada mata pelajaran Akuntansi Keuangan kelas XI jurusan Akuntansi dan Keuangan Lembaga di SMKN 6 Surabaya, dengan menggunakan perangkat lunak Anates. Metode yang digunakan adalah deskriptif kuantitatif dengan melibatkan 57 siswa dan 65 soal pilihan ganda yang berbasis HOTS (Higher-Order Thinking Skills).Analisis yang dilakukan mencakup reliabilitas,validitas,daya pembeda,tingkat kesukaran,dan kualitas pengecoh (distraktor). Reliabilitas mengukur konsistensi hasil tes,sedangkan validitas menunjukkan sejauh mana butir soal sesuai dengan tujuan pembelajaran. Daya pembeda menilai kemampuan soal dalam membedakan siswa berkemampuan tinggi dan rendah, sementara tingkat kesukaran menunjukkan proporsi siswa yang dapat menjawab dengan benar. Kualitas pengecoh yang baik berkontribusi terhadap daya pembeda dan tingkat kesukaran soal.Hasil penelitian ini menekankan pentingnya instrumen evaluasi yang berkualitas untuk meningkatkan efektivitas pembelajaran,dengan dukungan teknologi seperti Anates yang mempermudah proses analisis butir soal.
PENGUJIAN KUALITAS SOAL ETIKA PROFESI KEUANGAN SEBAGAI ALAT EVALUASI PEMBELAJRAN KELAS X MELALUI UJI ANATES VERSI 4.0 MUDIYANTRI, NOVA SIXCA; INDRIANI, NADYA SHAFIRA; NARISWARI, FASYA ANINDYA; FADILAH, VIVI NUR; NOVITASARI, DUWI PUTRI; HAKIM, LUQMAN; PRATIWI, VIVI
Jurnal Pendidikan dan Ekonomi (JUPEK) Vol 7 No 1 (2025): Jurnal Pendidikan dan Ekonomi (JUPEK)
Publisher : Program Studi Pendidikan Ekonomi Institut Sain dan Kependidikan (ISDIK) Kie Raha Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17862059

Abstract

This study aims to assess the feasibility of multiple-choice questions on the topic of Professional Ethics in Finance and Accounting, which are compiled based on modules and e-books, and then tested online via Google Forms to 10th-grade high school and vocational high school students. The assessment covers four main aspects: validity, reliability, discriminatory power, and difficulty level using Anates software. A total of 25 students participated as respondents through a test designed according to the basic competencies in the professional ethics material. The analysis results show that the reliability of the questions is in the very high category with a value of 0.92. In terms of validity, the majority of the questions are in the very high category, followed by a small number in the high, low, and very low categories. The discriminatory power shows a variety of quality from very good to needing revision. The level of difficulty is generally in the moderate category, with some questions categorized as easy, very easy, and difficult. The distractor evaluation also indicates that there are answer options that are not functioning optimally. Overall, this instrument is considered suitable for use, although several components still need improvement to be able to measure students' abilities more accurately.
Co-Authors A, Muhammad Falah Avicena Abda Abda Adhhiyah, Sailatul Adila, Adila Agnola, Elsa Billa Yoyok Agung Listiadi Agustia, Charisma Nurochmatiana Agustin, Eka Wahyu Agustin, Silvira Bela Agustinus, Kefiena Lisandra Aini, Devi Nur Aini, Qiptiyah Qurrotul Ainiyah, Nisa Nur Albanjari, Fatimah Zahrah Amelia, Diah Zahra Anandra, Shelayati Milani Ardana, Najwa Widia Ardiana, Metiy Ariani, Alia Arlindianie, Najwa Khania Arsyanti, Khoirina Arya, Abella Rida Augustia, Amanda Diskafrida Aulia, Revalina Aurelia, Theresia Regina Avanda, Alviona Hewi Briliyant Az Zahra, Nur Fatimah Azhari, Cindy Aulya Azizah, Revalina Cintia Ayu Azzahra, Divanida A’isyah, Evi Trinur A’yunina, Safira Nuri Brahmana, Adila Embarisa Br Buana, Anggita Chandra Butarbutar, Marisi Cherryl, Talitha Michelia Cynthia, Ayu Saraz Damayanti, Fikha Aulia Darwin Lie Desideria , Monica Dewanti, Dewi Retno Dewi, Hastia Chandra Mustika Dwiningdyah, Ayu Lestari Ebenheser, Yobel Kriszaida Efendi Efendi Eka Hendi Andriansyah Eko Wahjudi Endah Kurniawati, Sherly Ervanti, Evie Dwi Fa'urachmad, Setyo Irman Fadhilah, Eva Nur FADILAH, VIVI NUR Farid, Muhammad Miftah Farila, Firda Nur Fariski, Aulia Safa Fatrotana, Aulia Fauziah, Ababiel Nadylla Febrina, Zalfa Adelia Firdausy, Revalina Annisa Fitri, Dona Melianda Fitria, Rindi Abdillah Sylva Gita Putri Rahayu Gristiana, Ardelia Benita Diva Habibah, Vriska Nur Hafifa, Dwi Putri Hafizh, Muhammad Nur Hakim , Luqman Haliza, Nur Hamidah, Wanda Ma’rufatul Handayani, Sonia Hariati, Betty Sofi Harrisma, Natasya Husna, Netty Elliya Ikawati, Dian Septy Illahi, Artika Iesa Karunia Inayah, Zanuba Indrasari, Gupita Fayi INDRIANI, NADYA SHAFIRA Indrianti, Ira Yuli Irin Widayati Irwan Adimas Ganda Saputra Iswianti, Idha Rahma Karimi Karimi Khoiroturrosidah, Zulfa Krisdayanty, Dewi Kurnia, Amanda Dwi Lailatul Mukarromah, Lailatul Lifa Farida Panduwinata Luckytasari, Aldiva Lukman Hakim Luqman Hakim Ma'ruf, Novia Maharani Zuroida Maheswari, Andrea Dzakira Marliah Masruri, Faizah Balita Mega Fatimah Rosana Miftachul Jannah, Miftachul MIFTAKHUL JANNAH Mirantu, Erina Octaviani Muafida, Alfi MUDIYANTRI, NOVA SIXCA Muhammad Yan Ahady Nada, Tsaltsa Ulifatin Nafilah, Fatma Nisa NARISWARI, FASYA ANINDYA Nasution, Usman Natasya, Syairana Stevanie Nawang Sari, Wulan Nazilah, Siti Kholisatun Nazwa Sofia, Cinta Ngaini, Erika Dewi Nur Ni Nyoman Alit Triani Nilasari, Aprillia Ningrum, Rindi Aulia Ningtyas, Suci Ayu Nisa'i Sholikha, Zahrotun NOVITASARI, DUWI PUTRI Oktavia, Kisya Putri P, Andini Nathaniela N Pidekso, Gabriel Wahyu Satriyo Prasasti, Dian Andini Putri Pristanti, Vita Aulia Purnama, Cahya Indah Puteri, Nasywa Dellia Putri , Ika Widyanti Putri, Febriza Restiana Putri, Michaelia Alriviany Putri, Revalina Nadia Putri, Rifka Amelia Putri, Sherly Fadia Sugianto Putri, Zufaira Zahra Isna Putricia, Nazah Dwi Rafsanjani, Mohamad Arief Rahmaaniyah, Azizah Rahmadhani, Anisa Rahmah, Elsa Afsari Rahmawati, Nur Oktafiani Rahmawati, Tri Dwi Ramadhan , Rizky Fathan Ramadhan, Galang Pandu Satriya Ramadhani, Novita Tri Ratih, Puja Dewi Retnosari, Dyah Silvian Ricky Setiawan Ropita N. Siregar, Shela Sabela, Olivia Rika Sabrina, Revalina Aulia Sabryna, Nurien Annisa Min Safarulli, Luckyta Sakti, Alfina Firda Salsabella Nur Ikhsaniyah Salsabila, Intan Tria Salsabila, Nensya Rachma Salsabila, Shafira Eka Sampurno, Mochammad Ramadhan Adam Saputra, Ibnu Sya'ban Saputri, Fidia Saputro, Aldi Saraswati, Narulita Diva Sari, Cindy Arunita Sari, Naila Atika Sari, Riana Lutvia Sari, Sri Indah Kurnia Sari, Wulan Nawang Septyan budy Cahya Serafim, Rebbeca Avrely Setyoningrum, Sri Ayu Endang Sihite, Ellen Solagracia Siregar, Xyena Tesalonika Br Subekti, Catur Pamungkas Hari Suci Rohayati Sugiarto, Yundumasiwi Arsyfatan Sujiarsih, Manisa Eka Taqqiyah, Az Zahra Tarigan, Elvita Sari Br Tasya, Nadya Triani, Widy Trilestari, Rahma Ais Ulfiati, Nur Fariha ULHAQ ZUHDI Utami, Riris Cahya Utami, Salsa Cintiya Putri Wibowo, Bagus Satrio Wibowo, Sabillah Rizqi Wulandari , Maulidia Tri Zahra, Fadhillah Aulia Zakia, Ainuz ‘Uyun, Qurrotul