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Nurhayani, Ulfa
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PERSONAL ACADEMIC AND ENVIRONMENTAL FACTORS AS DETERMINANTS OF PERCEIVED COMPLEXITY IN ACCOUNTING COURSES Nurhayani, Ulfa; Sitompul, Haryani Pratiwi; Nurwendary, Weny; Herliani, Rini; Silalahi, Sondang Aida; Tharifah, Nabila Tijani
JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL Vol. 17 No. 2 (2025): JUPIIS (JURNAL PENDIDIKAN ILMU-ILMU SOSIAL) DECEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jupiis.v17i2.68651

Abstract

This study aims to examine the influence of personal, academic, and environmental factors on students’ perceived complexity of accounting courses. Accounting is frequently regarded as a difficult subject due to its abstract concepts, procedural rigor, and analytical demands, which often affect students’ motivation, engagement, and learning outcomes. Understanding the determinants of perceived complexity is essential for improving the effectiveness of accounting education. This research employed a mixed-method explanatory approach, in which quantitative data served as the primary source of analysis and qualitative data supported the interpretation of results. Quantitative data were collected through a survey of 260 Accounting Education students at Universitas Negeri Medan using a structured questionnaire measured on a five-point Likert scale. The sample was selected using proportionate stratified random sampling based on semester level. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. To strengthen the empirical findings, qualitative data were obtained through classroom observations and semi-structured interviews with selected students and lecturers. The results indicate that personal factors—including learning motivation, academic ability, prior learning experience, and attitudes toward accounting—significantly reduce students’ perceived complexity of accounting courses. Academic factors, such as curriculum structure, teaching methods, and instructional material quality, also play a significant role in facilitating understanding and reducing cognitive load. Furthermore, environmental factors, encompassing academic, social, and physical learning environments, positively influence students’ engagement and perceptions of accounting learning. Qualitative findings confirm that interactive teaching methods and supportive learning environments enhance students’ confidence in dealing with complex accounting material. This study contributes to accounting education literature by demonstrating that perceived course complexity is multidimensional and shaped by the interaction of internal and external factors. Practically, the findings suggest that educators and institutions should adopt student-centered teaching strategies, adaptive curricula, and supportive learning environments to mitigate perceived complexity and improve learning outcomes.  Key words: Personal factors, Academic factors, Environmental factors, Accounting complexity, Students’  perception
Penguatan Daya Saing UMKM Gula Aren melalui Inovasi Teknologi Tepat Guna Penepung Gula Semut Nurhayani, Ulfa; Herliani, Rini; Mursid, Mursid; Nurwendari, Weny; Sitompul, Haryani Pratiwi; Sibarani, Choms Choms Gary Ganda Tua; Purba, Erny Luxy; Silalahi, Sondang Aida
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18613

Abstract

This community service program aims to enhance the capacity of palm sugar artisan groups in Teluk Bakung Village in terms of production, quality, marketing, and business management as an effort to strengthen the competitiveness of palm sugar–based MSMEs. The program was implemented using a participatory approach that included stages of socialization, training, mentoring, and evaluation. Evaluation instruments consisted of observation sheets to assess technical skills and comprehension questionnaires to measure managerial understanding, which were analyzed using descriptive comparative methods. The results indicate a significant increase in daily production capacity through the adoption of appropriate technology in the form of a grinding machine. Product quality also improved, as evidenced by finer and more hygienic physical characteristics, along with the establishment of the “Arentapure” brand identity. In addition, partners successfully expanded their market reach through social media and began implementing simple financial record-keeping systems separate from household finances. These findings demonstrate that the program is effective in transforming traditional enterprises into more professional business units with strong potential for long-term economic sustainability.
PENGARUH SELF-AWARENESS DAN KREATIVITAS BELAJAR TERHADAP KEMANDIRIAN BELAJAR DALAM MATA PELAJARAN AKUNTANSI PADA SISWA JURUSAN AKUNTANSI SMK PAB 2 HELVETIA Damanik, Melba; Ulfa Nurhayani; Dede Ruslan; Rini Herliani; Pasca Dwi Putra
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01, Maret 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.43139

Abstract

Education is essentially a planned and continuous process aimed at developing students’ potential to become independent, responsible, and competent individuals. However, the learning process in vocational schools, particularly in accounting subjects, still shows that many students rely heavily on teachers and have not yet developed optimal independent learning skills. This study aims to analyze the influence of self-awareness and learning creativity on learning independence in accounting subjects among students of the Accounting Department at SMK PAB 2 Helvetia. The research employed a quantitative approach using an ex post facto correlational method. The population consisted of students from the Accounting Department, with a sample of 41 students selected as research respondents. Data were collected through a Likert-scale questionnaire based on indicators of self-awareness, learning creativity, and learning independence. The data analysis technique used multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) version 26. The results of the study indicate that self-awareness has a positive and significant effect on students’ learning independence with a regression coefficient of 0.659 and a significance value below 0.05. Furthermore, learning creativity also shows a positive and significant influence on learning independence with a regression coefficient of 0.686 and a significance value below 0.05. Simultaneously, self-awareness and learning creativity contribute positively to strengthening students’ learning independence. These findings suggest that improving students’ awareness of their own learning potential and encouraging creative learning strategies can enhance independent learning behavior in accounting education.
Pengaruh Academic Resilience Dan Mindfulness Terhadap Academic Stress Pada Mata Pelajaran Dasar-Dasar Kejuruan Siswa Kelas X Akuntansi SMK Negeri 1 Medan Fannya Regina Putri; Ulfa Nurhayani; Andri Zainal; Pasca Dwi Putra; Rini Herliani
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.5849

Abstract

Academic stress merupakan salah satu permasalahan yang sering dialami siswa dalam menghadapi tuntutan pembelajaran di sekolah kejuruan, khususnya pada mata pelajaran Dasar-Dasar Kejuruan. Kondisi ini perlu diatasi melalui kemampuan academic resilience dan mindfulness yang diyakini mampu membantu siswa mengelola tekanan akademik. Penelitian ini bertujuan untuk mengetahui pengaruh academic resilience dan mindfulness terhadap academic stress pada mata pelajaran Dasar-Dasar Kejuruan siswa kelas X Akuntansi di SMK Negeri 1 Medan. Penelitian ini menggunakan jenis penelitian ex post facto dengan pendekatan kuantitatif. Populasi penelitian berjumlah 139 siswa kelas X Akuntansi, dengan sampel sebanyak 79 siswa yang diambil menggunakan teknik total sampling. Data dikumpulkan melalui angket yang telah diuji validitas menggunakan korelasi Product Moment dan reliabilitas menggunakan Cronbach Alpha, kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial academic resilience berpengaruh negatif dan signifikan terhadap academic stress dengan nilai t hitung -5,616 dan signifikansi 0,000 < 0,05. Mindfulness juga berpengaruh negatif dan signifikan terhadap academic stress dengan nilai t hitung -3,438 dan signifikansi 0,001 < 0,05. Secara simultan, academic resilience dan mindfulness berpengaruh signifikan terhadap academic stress dengan nilai F hitung 60,916 > 3,11. Nilai koefisien determinasi (R²) sebesar 0,606 menunjukkan bahwa kedua variabel memberikan kontribusi sebesar 60,6% terhadap academic stress siswa. Kesimpulan penelitian ini menunjukkan bahwa peningkatan academic resilience dan mindfulness dapat menjadi strategi efektif dalam menurunkan tingkat academic stress siswa.
Co-Authors , Miftah El Fikri Abdullah, Ihsan Akhfini Akmal Huda Nasution, Akmal Huda Alisya Wina Chayadi Andri Zainal Anjas Pradana Aritonang, Elsa Azis, Adek Cerah Kurnia Batunanggar, Susi Bayu Choms Gary G.T Sibarani Choms Gary Ganda Tua Sibarani Choms Gary Sibarani Damanik, Melba DEDE RUSLAN Dedy Husrizal Syah, Dedy Husrizal Dewi Ratna Sari Dila Fajria Sianipar Elsa Aritonang Erny Luxy D Purba Erwin Yesayas Manalu Faisal Rahman Dongoran Fannya Regina Putri Fitri, Maulida Gaffar Hafiz Sagala Halawa, Paskah Ria April Yanti Hanu, La Harangan Sitorus Harefa, Kornelius Haryani Pratiwi Sitompul Hidayah, Rizki Nur Ihsan Abdullah Ika Wahana Lumban Gaol Isti Maunida Hanum Jufri Darma Kornelius Harefa Lia Pradita Marviana, Ratna Dina Maulida Fitri Miranda, Tengku Mubarok, Al Munawir Muhammad Syafrizal Lubis Muhammad, Fadil Mursid Mursid Nina Purnasari Nurnaziah, Nurnaziah Nurwendari, Wenny Nurwendari, Weny Nurwendary, Weny Pane , Miftah Kharidah Pasca Dwi Putra Purba, Erni Luxy Purba, Erny Luxy Ramdhansyah Ramdhansyah Rini Herliani Rini Widiyanti Riva Ubar Harahap Roli Arif Sianturi Romasi Habeahan Sialoho, Christian Rivaldo Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Sitepu, Marrysabell Natalita Sitompul, Andreas Jones R Sitompul, Haryani Pratiwi Sondang Aida Silalahi Sriwedari, Tuti Sriwedari, Tuti Talia Talia Tapi Rumondang Sari Siregar Tarigan, Srimonika Wulandari Taufik Hidayat Tharifah, Nabila Tijani Thohiri, Roza Tondang, Cicih Kurnia Wati Ubar, Riva Weny Nurwendari