Article Per Year (5 Year)
p-Index From 2021 - 2026
3.426
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Vokasi Jurnal Pendidikan Akuntansi Indonesia Transformasi: Jurnal Pengabdian Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Community Service and Empowerment International Journal of Economics, Management, Business, and Social Science J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Office Administration : Education and Practice Jurnal Akuntansi AKUNESA Mabsya: Jurnal Manajemen Bisnis Syariah Nomicpedia: Journal of Economics and Business Innovation Jurnal Masyarakat Madani Indonesia ABIS: Accounting and Business Information Systems Journal Vocational: Journal of Educational Technology JIFA (Journal of Islamic Finance and Accounting) Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Berlina Hidayati
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
How E-Learning Improves Academic Achievement among Taxation Students: Experimental Evidence from an Open University Context Berlina Hidayati
Vocational: Journal of Educational Technology Vol. 3 No. 1 (2026)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/vocational.v3i1.810

Abstract

The rapid adoption of digital learning technologies has transformed higher education, particularly in open and distance learning institutions. However, empirical evidence on the effectiveness of e-learning in taxation education remains limited. This study examined the impact of e-learning on the academic achievement of taxation students at Universitas Terbuka, Indonesia. Using a quantitative experimental approach with a one-group pretest–posttest design, the study involved 218 undergraduate taxation students. Academic achievement was measured through a standardized achievement test administered before and after the e-learning intervention. Data were analyzed using descriptive statistics, the paired-samples t-test, normalized gain (N-Gain), and Cohen’s d effect size. The results demonstrated a significant improvement in students’ academic achievement after participation in e-learning activities. The mean score increased from 63.84 (SD = 8.72) to 82.67 (SD = 7.95), with the paired-samples t-test indicating a statistically significant difference t (217) = 29.47, p < 0.001. The N-Gain score of 0.52 indicated a moderate level of learning improvement, while Cohen’s d value of 2.26 reflected a large practical effect. These findings suggest that e-learning effectively enhances students’ understanding of taxation concepts and problem-solving skills. This study contributes to the literature by providing experimental evidence from taxation education in an open university context and highlights the potential of e-learning to improve academic achievement in distance higher education.
Co-Authors Anthony Ogbolu Nnamdi Arshel Najla Qonisa Asrul Bahar Chatarina Umbul Wahyuni Devi, Hervina Renovaka Pradev Dhika Arif Rizqon, Muhammad Dwi Iriani Elisabeth Ria Viana Praningtyas Febrika Yogie Hermanto Fitra Fitra, Fitra Indah Setia Utami Indah Setia Utami Ita Fatkhur Romadhoni Jaka Nugraha Jazi&#039; Muyassaroh Jazi’ Muyassaroh Mar'atus Sholikah Maratus Sholikah Meirani Harsasi Meylia Elizabeth Ranu Nnamdi, Anthony Ogbolu Nurmanita, Tiara Sevi Rahmad Purnama Restu Eri Adinata Ria Viana Praningtyas, Elisabeth Rini Febrianti Rini Subekti Rini Subekti Siti Sri Wulandari Sucipto Sucipto Sucipto Sucipto Sutirman Sutirman Tiara Sevi Nurmanita Triesninda Pahlevi Utami, Indah Setia Wardah Mazidatur Rohmah, Dewi