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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Pendidikan Akuntansi Indonesia Jurnal Pendidikan dan Pengajaran Dinamika Pendidikan AKRUAL: Jurnal Akuntansi Technomedia Journal Perspektif Ilmu Pendidikan Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi dan Bisnis Jurnal Pendidikan Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi
Blasius Erik Sibarani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Effect of Learning Interest on Students' Study Habits at Accounting Department Sibarani, Blasius Erik; Wulandari, Siska
Dinamika Pendidikan Vol 16, No 2 (2021): December 2021
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v16i2.30948

Abstract

The purpose of this study was to determine the effect of student interest in learning on the study habits of Accounting Department’s student. The population in this study were all 107 students of class X Accounting Department at State Vocational High School 2 Balige. The data collection technique was in the form of a questionnaire. This research was conducted by using descriptive and verification or causality. The data obtained were analyzed by using the PLS Algorithm test, PLS Bootstrapping and hypothesis testing using the t-test. The results of the analysis obtained that the average reflected variance was above 0.5 and the outer loading indicator was higher than 0.6. The hypothesis testing value seen from the p-value (0.007 0.05), meant that H0 was rejected, so learning interest had influence on study habits, and and also encouraged an increase in student learning outcomes obtained from good study habits. Suggestion is that students can increase their self-awareness and will be able to further foster enthusiasm on learning interest.
PENGARUH PERHATIAN ORANG TUA TERHADAP KEBIASAAN BELAJAR SISWA KELAS X JURUSAN AKUNTANSI SMK NEGERI 2 BALIGE Blasius Erik Sibarani
Jurnal Pendidikan Akuntansi Indonesia Vol 19, No 2 (2021): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v19i2.41679

Abstract

Permasalahan dalam penelitian ini adalah rendahnya kebiasaan belajar pada siswa kelas X Jurusan akunatansi SMK Negeri 2 Balige dikarenakan rendahnya perhatian orang tua. Tujuan penelitian ini adalah untuk mengetahui pengaruh perhatian orang tua terhadap kebiasaan belajar siswa kelas X Jurusan Akuntansi SMK Negeri 2 Balige. Penelitian ini dilaksanakan di SMK Negeri 2 Balige. Populasi dalam penelitian ini adalah seluruh siswa kelas X Jurusan Akuntansi SMK Negeri 2 Balige yang berjumlah 107 siswa. Teknik pengambilan sampel yaitu dengan Simpel Random Sampling. Jumlah sampel yang digunakan yaitu sebanyak 100 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS. Teknik pengumpulan data dalam penelitian ini berupa kuesioner. Data yang diperoleh dianalisis dengan menggunakan uji PLS Algoritma, PLS Bootstrapping dan pengujian hipotesis dengan menggunakan Uji-t. Hasil analisis yang diperoleh rata-rata varians direfleksikan diatas 0,5 dan indikator outer loading lebih tinggi dari 0,6. Data dari perhitungan untuk hipotesis perhatian orang tua berpengaruh terhadap kebiasaan belajar siswa diperoleh nilai p-value sebesar 0,002 sedangkan taraf nyata atau α sebesar 0,05 yang berarti hipotesis diterima sehingga dapat disimpulkan bahwa perhatian otang tua berpengaruh terhadap kebiasaan belajar siswa. Kata Kunci: Kebiasaan Belajar, Partial Least Square (PLS), Perhatian Orang Tua
Effect of Learning Behavior and Intellectual Intelligence on Student Accounting Understanding Blasius Erik Sibarani; Rianto
Jurnal Pendidikan dan Pengajaran Vol 55 No 2 (2022): July
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpp.v55i2.41823

Abstract

Vocational High School students are expected to have the capability to deepen or focus on one field, for example accounting. But in reality students' understanding of accounting is still low, they do not understand the material in the ongoing learning process. That it becomes one of the basic factors that make students unable to take part in learning well. This study aims to analyse the effect of students' intellectual intelligence, and students' learning behavior on accounting understanding. This research uses quantitative research. Primary data is used to obtain basic data with a survey method distributing questionnaires to respondents. The population in this study was 145 people and the sampling in this study used random sampling technique so that the results obtained were 105 students. Classical assumption test used is normality test, multicollinearity test, heteroscedasticity test. Intellectual intelligence is measured by problem solving ability, figure ability, verbal ability and numerical ability. Learning behavior is measured by reading books, attending lessons, studying at home and preparing for exams. For accounting understanding, it is measured by eight concept statements regarding tax accounting, financial accounting, institutional accounting and myob. Based on data processing, the results shows learning behavior has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, and simultaneously intellectual intelligence and learning behavior have a positive and significant effect on accounting understanding.
What Do We Know About Balanced Scorecard and Its Benefit? A Systematic Literature Review Blasius Erik Sibarani
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.29351

Abstract

This study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations and business entities. Using a systematic literature review, this study reviews 60 articles published in international reputable journals between 2003 and 2022. The articles were found using keywords such as ‘balanced scorecard’, ‘BSC’, and ‘BSC implementation’ in the Emerald, Elsevier, Sage Journals, and Scopus databases. The search was restricted by the language and scope of the research. The results show that BSC facilitates the improvement of organization performance, the achievement of organizational goals and vision, the outlining of strategies into action, the measurement of performance, the management of risk and the decision-making process.
Self-Efficacy, Computer Anxiety, Trait Anxiety, and Cognitive Distortions Influence Students' Interest in Learning Mind Your Own Business Sibarani, Blasius Erik
Jurnal Pendidikan Vol. 25 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jp.v25i1.7261.2024

Abstract

The purpose of this study was to determine the effect of self-efficacy, computer anxiety, trait anxiety, and cognitive distortions on students' interest in learning Mind Your Own Business (MYOB). This research is a quantitative study using raw data obtained from questionnaires and data analysis. This study used multiple linear regression and data collection techniques in the form of questionnaires. The data obtained were analyzed by f-test, t-test, and multiple linear regression analysis. The results showed that partially the self-efficacy variable affected students' interest in learning MYOB, computer anxiety influenced students' interest in learning MYOB, trait anxiety had an impact on students' interest in learning MYOB, and cognitive distortions affected students' interest in learning MYOB. The practical implication of this research is that it is essential to ensure that students have good self-efficacy, low anxiety levels, and no cognitive deviations.
PENGARUH PERHATIAN ORANG TUA TERHADAP MINAT BELAJAR SISWA JURUSAN AKUNTANSI Sibarani, Blasius Erik
Perspektif Ilmu Pendidikan Vol. 36 No. 2 (2022): Perspektif Ilmu Pendidikan
Publisher : Fakultas Ilmu Pendidikan Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/PIP.362.5

Abstract

The problem in this study is the low interest in learning in class X accounting majors at SMK Negeri 2 Balige due to low parental attention. The purpose of this study was to determine the effect of parental attention on the interest in learning of class X students in the Accounting Department at SMK Negeri 2 Balige. This research was conducted at SMK Negeri 2 Balige. The population in this study were all 107 students of class X Accounting Department at SMK Negeri 2 Balige. The sampling technique is total sampling so that the number of samples used is 107 respondents. The data obtained were analyzed using the PLS (Partial Least Square) analysis technique through SmartPLS software. The data collection technique in this study was in the form of a questionnaire. The data obtained were analyzed using the PLS Algorithm test, PLS Bootstrapping and hypothesis testing using the t-test. The results of the analysis obtained that the average reflected is above 0.5 and the outer loading indicator is higher than 0.6. The data from the calculation for the research hypothesis where parental attention affects students' learning interest is obtained from the p-value of 0.000 while the real level or is 0.05. Thus, it can be concluded that parental attention has an effect on students' interest in learning.
Penggunaan Data Analistik dalam Strategi Pemasaran untuk Mempertahankan Loyalitas Pelanggan: Use of Analytical Data in Marketing Strategy to Maintain Customer Loyalty Sibarani, Blasius Erik; Setiawan, Sandy; Hadi, Tan; Williams, Tane; Mkhize, Thabo
Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Vol 3 No 1 (2024): September
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/mentari.v3i1.592

Abstract

Penelitian ini mengkaji penggunaan data analistik dalam strategi pemasaran untuk mempertahankan loyalitas pelanggan. Di era digital yang terus berkembang, perusahaan semakin bergantung pada data analistik untuk memahami perilaku pelanggan dan menyusun strategi pemasaran yang efektif. Melalui analisis data yang mendalam, perusahaan dapat mengidentifikasi tren, preferensi, dan kebutuhan pelanggan secara lebih akurat. Penelitian ini mengeksplorasi berbagai teknik dan alat data analistik yang digunakan dalam pemasaran, seperti segmentasi pelanggan, analisis sentimen, dan personalisasi kampanye. Hasil dari penelitian ini menunjukkan bahwa penerapan data analistik dalam strategi pemasaran tidak hanya meningkatkan kepuasan pelanggan tetapi juga memperkuat hubungan jangka panjang antara perusahaan dan pelanggan. Studi kasus dari beberapa perusahaan terkemuka di industri menunjukkan bahwa integrasi data analistik dalam strategi pemasaran berkontribusi signifikan terhadap peningkatan loyalitas pelanggan. Kesimpulannya, data analistik merupakan elemen krusial dalam pengembangan strategi pemasaran yang efektif dan berkelanjutan, yang pada akhirnya berdampak positif pada retensi pelanggan.
Do self-awareness and behavioural biases impact ethics compliance? A student's perspective Sibarani, Blasius Erik; Wiharsianti, Ervilia Agustine
Jurnal Penelitian dan Evaluasi Pendidikan Vol. 28 No. 1 (2024)
Publisher : Graduate School, Universitas Negeri Yogyakarta in cooperation with Himpunan Evaluasi Pendidikan Indonesia (HEPI) Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pep.v28i1.70870

Abstract

This study aims to investigate the impact of self-awareness and behavioural biases on students' ethics compliance. In the context of rapid development, ethics is becoming an increasingly important issue both in and outside the academic sphere. Ethics is a moral value that guides individuals or groups in acting and behaving. A person's moral character is formed early through the influence of the family, culture, and religious environment. Good ethical knowledge can affect a person's moral understanding and awareness. The sample analyzed in this study amounted to 100 respondents consisting of high school students and college students. The data is analyzed with the help of SmartPLS. SmartPLS allows researchers to test relationships between variables in a model using PLS methods. Hypothesis testing is carried out with a path coefficient that looks at the p-value at a significance level of 5%. The results of this study show that self-awareness has a positive impact on students' ethics compliance, and behavioural biases have a negative impact on students' ethics compliance
Smart Farmer Sebagai Optimalisasi Digital Platform Dalam Pemasaran Produk Pertanian Pada Masa Pandemi Covid-19 Sibarani, Blasius Erik
Technomedia Journal Vol 6 No 1 Agustus (2021): TMJ (Technomedia Journal)
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.223 KB) | DOI: 10.33050/tmj.v6i1.1545

Abstract

Agriculture is one of the sectors that can boost the nation's economic condition during the Covid-19 pandemic. However, during the covid-19 pandemic, there are still many farming communities who lack access to marketing their agricultural products. Marketing is one of the factors in increasing the sales of the farming community. Without easy marketing access, farmers 'products are not known by the wider community so that farmers' sales do not increase which will have an impact on the economy. Of course, this situation really needs to be improved, so that farmer products can be recognized and can be sold outside the region so that it can encourage the level of economic turnover during the Covid-19 pandemic. One of the efforts to improve this is by building a digital platform that can be used by farmers to market their products. The benefits obtained by farmers as well as consumers directly and indirectly, especially from the wider access to marketing agricultural products can increase production demand and accelerate the procurement of production among farmers and also the price offered to consumers according to market prices so that sales agricultural yields can increase and benefit farmers. The purpose of this paper is to provide ideas in product marketing for farmers during the Covid-19 pandemic to be able to sustain the nation's economy. Key words: Covid-19, Digital Platform, Marketing, Agriculture
THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS Blasius Erik Sibarani; Citra Anggreani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.12-20

Abstract

The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
Co-Authors Citra Anggreani Hadi, Tan Mkhize, Thabo Rianto Setiawan, Sandy Siska Wulandari Sri Hardini, Evy Nurhayati Wiharsianti, Ervilia Agustine Williams, Tane