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All Journal JAKPI Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal ASET (Akuntansi Riset) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) IKRA-ITH EKONOMIKA EDUKATIF : JURNAL ILMU PENDIDIKAN JCRS (Journal of Community Research and Service) Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Paedagogy JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Innovative and Creativity
Sriwedari, Tuti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penerapan Balanced Scorecard sebagai Alat Evaluasi Kinerja dalam Organisasi Modern di Era Digital Sriwedari, Tuti; Sinaga, Yohana Br; Ikhwan, Al; Arifa, Nazwa; Nainggolan, Robema; Theresia, Sabrina
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Balanced Scorecard (BSC) merupakan alat pengukuran kinerja strategis yang mengintegrasikan aspek keuangan dan non-keuangan untuk menilai efektivitas organisasi secara komprehensif. Di era digital, organisasi menghadapi tantangan yang dinamis sehingga membutuhkan sistem evaluasi kinerja yang adaptif dan berbasis data. Penelitian ini bertujuan untuk menganalisis penerapan Balanced Scorecard sebagai alat evaluasi kinerja pada organisasi modern, dengan meninjau relevansi, manfaat, serta keterbatasannya dalam konteks transformasi digital. Penelitian ini menggunakan metode kajian literatur dengan menelaah hasil-hasil penelitian terdahulu yang membahas penerapan Balanced Scorecard pada organisasi publik maupun swasta. Hasil kajian menunjukkan bahwa Balanced Scorecard mampu menyelaraskan strategi bisnis dengan kinerja operasional, meningkatkan ketepatan pengambilan keputusan, serta mendukung penciptaan nilai berkelanjutan. Namun, keberhasilan penerapannya sangat bergantung pada komitmen pimpinan, integrasi sistem digital, dan kesiapan budaya organisasi.
Pemanfaatan Media Pembelajaran Akuntansi Berbasis Game Edukasi Nurwendary, Weny; Sriwedari, Tuti; Herliani, Rini
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 11 No. 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48013

Abstract

Penelitian ini adalah sebuah penelitian eksperimen semu atau quasi eksperimen yang bertujuan untuk mengevaluasi dampak penggunaan media pembelajaran Game Kahoot terhadap hasil belajar mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 pada materi jurnal umum. Penelitian ini menggunakan desain penelitian Pretest dan Posttest Control Group Design, dengan media Game Kahoot sebagai variabel bebas dan hasil belajar mahasiswa sebagai variabel terikat. Populasi penelitian terdiri dari seluruh mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 yang terdiri dari 2 kelas dengan total 63 mahasiswa. Sampel penelitian menggunakan teknik sensus populasi dimana seluruh populasi dijadikan sampel penelitian. Data yang dikumpulkan dianalisis menggunakan metode statistik deskriptif dan statistik inferensial.Hasil analisis statistik deskriptif menunjukkan bahwa kelas yang menggunakan media pembelajaran Game Kahoot memiliki nilai rata-rata pretest sebesar 49,094 dan posttest sebesar 72,781, sedangkan kelas yang menggunakan metode ceramah memiliki nilai rata-rata pretest sebesar 43,35 dan posttest sebesar 70,387. Hasil uji statistik inferensial dengan Independent Samples T-Test menunjukkan nilai signifikansi untuk pretest dan posttest sebesar p = 0,014, yang lebih kecil dari α = 0,05. Hal ini menunjukkan bahwa hipotesis nol (H0) ditolak dan hipotesis alternatif (H1) diterima. Dengan demikian, dapat disimpulkan bahwa pemanfaatan media pembelajaran Akuntansi berbasis game edukasi dengan Kahoot memiliki pengaruh yang signifikan terhadap hasil belajar mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 pada materi jurnal umum.Kata Kunci: Media pembelajaran Game Kahoot, Hasil belajar
PENGARUH KEAKTIFAN SISWA DALAM KEGIATAN EKSTRAKURIKULER TERHADAP PRESTASI BELAJAR AKUNTANSI SISWA MELALUI KEDISIPLINAN BELAJAR SISWA SMKN 1 MEDAN Safira, Naisyadia; Zainal, Andri; Aida Silalahi, Sondang; Ramdhansyah, Ramdhansyah; Sriwedari, Tuti
PRIMA EKONOMIKA Vol. 16 No. 2 (2025): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v16i2.287

Abstract

ABSTRACT Tujuan penelitian ini adalah untuk menguji bagaimana kedisiplinan belajar siswa SMKN 1 Medan memediasi hubungan antara keaktifan siswa dalam kegiatan ekstrakurikuler dengan prestasi belajar akuntansi. Metodologi penelitian ini adalah analisis Partial Least Squares (PLS) dan pengumpulan data melalui angket. Sampel penelitian berjumlah 276 siswa dari hasil data yang dianalisis menggunakan Algoritma PLS, PLS Bootstrapping, dan uji hipotesis dengan nilai p value <0,05. Hasil penelitian menunjukkan bahwa kedisiplinan belajar siswa dipengaruhi secara signifikan oleh keaktifan siswa dalam kegiatan ekstrakurikuler (nilai p value 0,000<0,05) dan prestasi belajar akuntansi siswa dipengaruhi secara signifikan oleh kedisiplinan belajar (nilai p value 0,001<0,05). Melalui kedisiplin belajar sebagai variabel intervening, kekaktifan siswa dalam kegiatan ekstrakurikuler berpengaruh terhadap prestasi belajar akuntansi (nilai p value 0,01 dan upsilon v = 0,141)   Keywords: keaktifan siswa; kegiatan ekstrakurikuler; kedisiplinan belajar; prestasi belajar akuntansi The purpose of this study was to examine how student learning discipline at SMKN 1 Medan mediates the relationship between student activity in extracurricular activities and accounting learning achievement. The methodology of this study is Partial Least Squares (PLS) analysis and data collection through questionnaires. The research sample was 276 students from the data analyzed using the PLS Algorithm, PLS Bootstrapping, and hypothesis testing with a p value <0.05. The results showed that student learning discipline was significantly influenced by student activity in extracurricular activities (p value 0.000 <0.05) and student accounting learning achievement was significantly influenced by learning discipline (p value 0.001 <0.05). Through learning discipline as an intervening variable, student activity in extracurricular activities affected accounting learning achievement (p value 0.01 and upsilon v = 0.141)   Keywords: student activity; extracurricular activities; learning discipline; accounting learning achievement
Understanding the Complexities : An Exploration of Internal and External Factors Affecting Student Accounting Learning Difficulties Sriwedari, Tuti; Nurhayani, Ulfa; Sibarani, Choms Gary Ganda Tua; Sitompul, Haryani Pratiwi; Nurwendari, Weny
Jurnal Paedagogy Vol. 12 No. 3 (2025): July
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jp.v12i3.12429

Abstract

This study examines factors influencing accounting learning difficulties among 138 students of the Accounting Education Program at Universitas Negeri Medan, with a sample of 117, which was determined using Slovin's formula and purposive sampling. This study employed descriptive and verificative methods, and data was analyzed through Structural Equation Modeling (SEM) with Maximum Likelihood Estimation (MLE). Key findings reveal that interest in learning, motivation, talent, independent learning, and campus environment significantly impact learning difficulties. Specifically, higher interest, motivation, and talent, combined with a supportive campus environment, reduce accounting learning difficulties. The study highlights the importance of fostering motivation, independent learning, and a resource-rich environment to enhance academic success and prepare students for accounting careers.
Analisis Perencanaan Laba untuk Meningkatkan Kinerja Keuangan Usaha Es Kepal MMTC Milo Sriwedari, Tuti; Pandiangan, Raja Satrio; Marpaung, Irvan Aldi Josua; Siagian, Nielsen Samuel Panahatan
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13074

Abstract

Penelitian ini menganalisis Peran Perencanaan Laba dalam Meningkatkan Kinerja Keuangan pada Usaha Es Kepal Milo MMTC di Medan. Perencanaan laba berperan penting dalam menetapkan target keuntungan, mengendalikan biaya, dan menjaga stabilitas keuangan. Penelitian ini menggunakan metode deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi dengan pemilik usaha. Hasil penelitian menunjukkan bahwa meskipun perencanaan laba diterapkan secara sederhana, hal ini efektif meningkatkan efisiensi biaya, menstabilkan arus kas, dan mendukung pertumbuhan laba. Pemilik usaha melakukan perencanaan dengan memperkirakan penjualan, mengontrol bahan baku, dan menetapkan target laba realistis. Faktor seperti kemampuan manajerial, persaingan pasar, serta fluktuasi harga bahan baku memengaruhi perencanaan laba. Kesimpulan penelitian ini menegaskan bahwa perencanaan laba berperan penting dalam meningkatkan kinerja keuangan dan keberlanjutan usaha kecil.
DEVELOPING A MODEL OF SMART SCHOOL CANTEEN: AN INTRODUCTION OF SELF-PURCHASING TECHNOLOGY Zainal, Andri; Sriwedari, Tuti; Harahap, Khairunnisa; Suhariyanto, Joko
Journal of Community Research and Service Vol. 2 No. 2: July 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i2.13156

Abstract

AbstractIn general, the development of character building in a formal education can be applied through buying and selling transaction activities in the school canteen. The widespread use of computer technology can also be applied in trade activities in school canteens as an effort to establish the character of Indonesia's young generation with integrity and honesty. The introductory on the use of technology through a Self-Purchasing System or also commonly known as the Self-Check-out System is a mechanism that provides an opportunity for customers to process their purchases by scanning the items they buy and making direct payments before leaving the store/store. This technology can be initiated into religious and non-religious-based elementary schools that practice the values integrity and honest character from a specific religion to general values. However, even though these values have become a daily part of learning, the use of modern technology in the practice of education cannot be denied. Thus, the combination of pedagogy on the conceptual character-building value in the classroom and the use of science and technology in trading activities in the school canteen will accelerate the formation of integrity and honest character within the pupils.Keywords: Character Building, Self-Purchasing System, Governance, Smart School Canteen Model.
TEAM-BASED LEARNING AND GENERIC CAPABILITIES IN STUDENTS WITH AND WITHOUT EXPERIENCING THE INDONESIAN QUALIFICATION FRAMEWORK CURRICULUM-BASED: EVIDENCE FROM ACCOUNTING EDUCATION STUDENTS IN INDONESIA Zainal, Andri; Putri, Wildanin Haurin; Kartika, Venny Tritara; Sriwedari, Tuti
Journal of Community Research and Service Vol. 4 No. 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.18521

Abstract

Student skills should be able to be trained and developed during the learning process, especially generic skills. The purpose of this study is to analyze the effect of team-based learning on the generic abilities of accounting students at Medan State University. The population in this study were accounting education program students totaling 96 students from class of 2015 and 107 students from class of 2015. Data collection techniques using questionnaires. The validity, reliability, and classic assumption testing are employed before conducting hypothesis testing using a two samples t-test for difference of means. The results showed that there was an effect of the application of the Team-Based Learning (TBL) learning model on generic abilities in Accounting Education students. Keywords: Team Based Learning, Generic Capabilities, Accounting Students, Universitas Negeri Medan. 
PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL Sriwedari, Tuti; Zahra, Saffanah Alya; Alfarisi, Mhd. Rasyid; Atikah, Dhiya; Pulungan, Ramadan; Azalia, Siti Salwa
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4404

Abstract

Penelitian ini bertujuan untuk menelaah secara mendalam penerapan metode Activity-Based Costing (ABC) dalam mendukung proses pengambilan keputusan manajerial melalui pendekatan studi literatur. Sistem ABC dianggap lebih akurat dalam perhitungan biaya karena menelusuri pengeluaran berdasarkan aktivitas yang mengonsumsi sumber daya. Penelitian ini menggunakan metode kualitatif dengan studi literatur melalui telaah artikel jurnal nasional, buku teks, dan publikasi ilmiah lainnya yang relevan. Hasil analisis menunjukkan bahwa ABC berkontribusi dalam meningkatkan akurasi informasi biaya, efisiensi operasional, dan kualitas keputusan manajerial. Beberapa penelitian menyebutkan bahwa ABC membantu manajer dalam mengidentifikasi aktivitas bernilai tambah, mengendalikan biaya overhead, serta merumuskan strategi bisnis yang lebih efektif. Meskipun demikian, masih terdapat tantangan dalam penerapannya, khususnya pada usaha kecil dan menengah karena keterbatasan data serta pemahaman manajerial. Secara keseluruhan, ABC tidak hanya berfungsi sebagai alat penghitungan biaya, tetapi juga sebagai sistem manajemen strategis yang mendukung pengambilan keputusan dan daya saing organisasi.
Analisis Efisiensi Biaya Overhead Pabrik Berdasarkan Anggaran Fleksibel: Studi Kasus pada UMKM di Kawasan Gerbang 1 Universitas Negeri Medan, Jalan Selamat Ketaren, Kenangan Baru. Sriwedari, Tuti; Saputri, Karisa Kusumadewi; Hutasoit, Marsha Astrid Exelsia; Hidayanti, Nabila
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

The purpose of this study was to analyze the efficiency of factory overhead costs using a flexible budget approach in small and medium enterprises (SMEs) located in the Gerbang 1 area of Universitas Negeri Medan, Jalan Selamat Ketaren, Kenangan Baru. The research focused on identifying the degree of efficiency and inefficiency in overhead cost management, particularly in response to fluctuations in production levels. This study emphasizes the importance of flexible budgeting as a managerial accounting tool that enables businesses to adjust cost expectations according to actual levels of activity, providing a more accurate evaluation of performance compared to static budgets. The research employed a qualitative approach with descriptive analysis. Data were collected through field observations and semi-structured interviews with five SME owners and two production employees in the food, beverage, and printing sectors. The study used purposive sampling to select participants with at least two years of operational experience and consistent production activities. Data analysis involved comparing actual factory overhead costs with flexible budget standards adjusted for actual production levels. The results were interpreted through thematic analysis to identify behavioral and managerial factors influencing cost efficiency. The findings revealed that most SMEs experienced inefficiencies in factory overhead costs ranging between 8–12% per month. The highest inefficiencies were found in electricity and indirect material costs due to lack of cost control and unplanned usage. However, maintenance and depreciation costs showed higher efficiency levels, supported by simple preventive practices. The application of a flexible budget provided significant insights into the evaluation of cost efficiency and managerial performance in SMEs. It not only served as a financial tool but also as a learning instrument for owners to understand cost behavior and make more informed decisions. The study recommends implementing flexible budgeting training and structured cost recording to enhance financial control and operational sustainability.
Co-Authors Alfarisi, Mhd. Rasyid Andri Zainal Arifa, Nazwa Atikah, Dhiya Azalia, Siti Salwa Dede Ruslan Dwi Nur Indah Sari, Dwi Nur Indah Harahap, Khairunnisa Haryadi - Hidayanti, Nabila Hutasoit, Marsha Astrid Exelsia Ikhwan, Al Jufri Darma Kartika, Venny Tritara Marpaung, Irvan Aldi Josua Nainggolan, Robema Nurhayani, Ulfa Nurwendari, Weny Nurwendary, Weny Pandiangan, Raja Satrio Pratiwi, Haryani Pulungan, Ramadan Putri, Wildanin Haurin Ramdhansyah Ramdhansyah Rini Herliani Rizkianda, Chairina Safira, Naisyadia Saputri, Karisa Kusumadewi Siagian, Nielsen Samuel Panahatan Sibarani, Choms Gary Ganda Tua Simanjuntak, Ade Santa Simarmata, Laura Elsa Sinaga, Yohana Br Sitompul, Haryani Pratiwi Sondang Aida Silalahi Sri Wulandari Suhariyanto, Joko Theresia, Sabrina Thohiri, Roza Zahra, Saffanah Alya