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Analisis Butir Soal Pilihan Ganda Materi Lingkup Kerja Akuntansi dan Keuangan Lembaga Menggunakan Anates Ainiyah, Nisa Nur; P, Andini Nathaniela N; A, Muhammad Falah Avicena; Hakim, Luqman; Pratiwi, Vivi
Media Penelitian Pendidikan : Jurnal Penelitian dalam Bidang Pendidikan dan Pengajaran Vol 18, No 2 (2024)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/mpp.v18i2.21071

Abstract

This research aims to assess the quality of the questions using the Anates application, in order to determine the suitability of the questions for testing. This assessment is carried out by examining various indicators such as validity, reliability, level of difficulty, distinguishability, and quality of distractors, which are important parameters in evaluating the quality of test items. The method used is documentation with a survey research approach via the Quiziz application. This research was carried out at SMK YPM 1 Taman involving class X students majoring in Accounting as research subjects, with 10 students acting as respondents. The data collection technique was carried out using multiple choice questions totaling 15 items, which included material about accounting and institutional finance. The results of the question analysis show a reliability value of 0.58 and a correlation of 0.41, which indicates that the question has a fairly good level of validity.
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; Putri, Sabrina Keashya Aurellia; Ulla, Nadia Zalfa Rahmatul; Rizti, Suci Fadhila; Putri, Yesi Kristiani
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 | IN PRESS
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.
Co-Authors A, Muhammad Falah Avicena Adhhiyah, Sailatul Agnola, Elsa Billa Yoyok Agung Listiadi Agustia, Charisma Nurochmatiana Agustin, Eka Wahyu Agustin, Silvira Bela Agustinus, Kefiena Lisandra Ahady, Muhammad Yan Aini, Devi Nur Ainiyah, Nisa Nur Albanjari, Fatimah Zahrah Amelia, Diah Zahra Ardana, Najwa Widia Ardiana, Metiy Ariani, Alia Arlindianie, Najwa Khania Arsyanti, Khoirina Arum, Ardini Dhaniah Augustia, Amanda Diskafrida Aulia, Revalina Aurelia, Theresia Regina Avanda, Alviona Hewi Briliyant Az Zahra, Nur Fatimah Azhari, Cindy Aulya Azzahra, Divanida A’isyah, Evi Trinur A’yunina, Safira Nuri 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 Ervanti, Evie Dwi Fa'urachmad, Setyo Irman FADILAH, VIVI NUR Farid, Muhammad Miftah Farila, Firda Nur Fariski, Aulia Safa Fauziah, Ababiel Nadylla Febrina, Zalfa Adelia Firdausy, Revalina Annisa Fitria, Rindi Abdillah Sylva Gita Putri Rahayu Gristiana, Ardelia Benita Diva Habibah, Vriska Nur Hafizh, Muhammad Nur Hakim , Luqman Haliza, Nur Hamidah, Wanda Ma’rufatul Harrisma, Natasya Husna, Netty Elliya Ikawati, Dian Septy Illahi, Artika Iesa Karunia INDRIANI, NADYA SHAFIRA Indrianti, Ira Yuli Irin Widayati Irwan Adimas Ganda Saputra Iswianti, Idha Rahma Karimi Kinasih, Niken Lilisanti Putri Krisdayanty, Dewi Kurnia, Amanda Dwi Lailatul Mukarromah, Lailatul Lifa Farida Panduwinata Luckytasari, Aldiva Lukman Hakim Luqman Hakim Ma'ruf, Novia Maharani Zuroida Marliah Masruri, Faizah Balita Miftachul Jannah, Miftachul Mirantu, Erina Octaviani Muafida, Alfi MUDIYANTRI, NOVA SIXCA Nada, Tsaltsa Ulifatin Nafilah, Fatma Nisa NARISWARI, FASYA ANINDYA Nasution, Usman Natasya, Syairana Stevanie Nawang Sari, Wulan Nazilah, Siti Kholisatun Ngaini, Erika Dewi Nur Ni Nyoman Alit Triani Nilasari, Aprillia Ningrum, Rindi Aulia Ningtyas, Suci Ayu NOVITASARI, DUWI 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, Sabrina Keashya Aurellia Putri, Yesi Kristiani Putricia, Nazah Dwi Rafsanjani, Mohamad Arief Rahma, Erin Erindra Mei Rahmaaniyah, Azizah Rahmadhani, Anisa Rahmah, Elsa Afsari Rahmawati, Nur Oktafiani Ramadhan , Rizky Fathan Ramadhan, Galang Pandu Satriya Ramadhani, Novita Tri Ratih, Puja Dewi Retnosari, Dyah Silvian Ricky Setiawan Rizqita, Shalwa Rizti, Suci Fadhila Ropita N. Siregar, Shela Sabela, Olivia Rika Sabrina, Revalina Aulia Sabryna, Nurien Annisa Min Safarulli, Luckyta Sakti, Alfina Firda Saleh, Aisyah Nur Indriyani Salsabella Nur Ikhsaniyah Salsabila, Nensya Rachma Sampurno, Mochammad Ramadhan Adam Saputra, Ibnu Sya'ban Saputri, Fidia Saputri, Unzilla Nafisah Saputro, Aldi Saraswati, Narulita Diva Sari, Cindy Arunita Sari, Monika Sari, Naila Atika Sari, Riana Lutvia Sari, Wulan Nawang Septyan budy Cahya Serafim, Rebbeca Avrely Setyoningrum, Sri Ayu Endang Siregar, Xyena Tesalonika Br Subekti, Catur Pamungkas Hari Suci Rohayati Sugiarto, Yundumasiwi Arsyfatan Taqqiyah, Az Zahra Tarigan, Elvita Sari Br Tasya, Nadya Triani, Widy Trilestari, Rahma Ais Ulfiati, Nur Fariha ULHAQ ZUHDI Ulla, Nadia Zalfa Rahmatul Utami, Riris Cahya Utami, Salsa Cintiya Putri Wibowo, Sabillah Rizqi Wulandari , Maulidia Tri Zahra, Fadhillah Aulia ‘Uyun, Qurrotul