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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
Unknown Affiliation
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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Analysis of the Effect of the Implementation of the Quantum Teaching Method on Accounting Learning in Class XI IPS SMA N 1 Laguboti Sibarani, Blasius Erik
Aptisi Transactions On Technopreneurship (ATT) Vol 3 No 1 (2021): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v3i1.129

Abstract

The learning method is one key to the success of KBM and the key achievement of learning goals. The learning method is a method used to implement the plan that has been prepared in the form of real and practical activities to achieve the learning objectives, which is a way chosen by educators to optimize the learning process that aims to achieve the expected learning goals. A classroom lessons will take place smoothly if the learning design with interesting learning methods and improve the enthusiastic students to receive lessons. Nowadays a lot of teaching in the classroom makes the students bored and lazy due to running with monotonous so KBM just go away without achieving the purpose of learning. Therefore, learning must be designed such accounting and attractive as possible so that students can be serious in accepting the lessons so that learning does not take place freely. This study aims to obtain a picture of how the effect of the application of the method quantum teaching the process of teaching in the classroom and to determine the effectiveness of the use of this method in accounting subjects. Data collection techniques in this research is by distributing questionnaires, participant observation, field notes. Data analysis techniques in this research is quantitative descriptive data analysis. The results showed that there are significant application of the method quantum teaching the process of teaching and there is effective use of the method quantum teaching the accounting subjects.
The Influence of Curriculum Based on the Indonesian National Qualifications Framework (KKNI) on the Quality of Student Learning (Studies on Students at the State University of Medan) Sibarani, Blasius Erik
Aptisi Transactions On Technopreneurship (ATT) Vol 3 No 2 (2021): September
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v3i2.179

Abstract

The curriculum is one of the supporting factors of successful learning and of course the curriculum is structured to be able to improve the quality of each student. Currently the current curriculum is being discussed, namely the curriculum based on the Indonesian national qualification framework (KKNI). This curriculum is very closely related to the HOTS system (High Order Thinking Skill), where this system requires students / students to think high-level that requires a variety of different learning and teaching steps by just learning facts and concepts alone. The KKNI curriculum requires students to go directly into the real world / field. This curriculum is also expected to be able to harmonize cognitive, psychomotor, and affective. The purpose of this study was to find out and analyze how the influence of KKNI on the quality of student learning. Data collection techniques are by distributing questionnaires to respondents as many as 40 respondents. The research method used in this study is by using a correlational method that is related to the descriptive method, where the writer will look for the relationship between the variables studied, namely the KKNI towards the quality of student learning. The research approach used by the writer is by using qualitative and quantitative approaches. The results showed that there was an influence of the KKNI curriculum on the quality of student learning. The research method used in this study is by using a correlational method that is related to the descriptive method, where the writer will look for the relationship between the variables studied, namely the KKNI towards the quality of student learning. The research approach used by the writer is by using qualitative and quantitative approaches. The results showed that there was an influence of the KKNI curriculum on the quality of student learning. The research method used in this study is by using a correlational method that is related to the descriptive method, where the writer will look for the relationship between the variables studied, namely the KKNI towards the quality of student learning. The research approach used by the writer is by using qualitative and quantitative approaches. The results showed that there was an influence of the KKNI curriculum on the quality of student learning. Keywords: Curriculum, HOTS, KKNI
Uncovering the Potential of Blockchain Technology in the Accounting Domain: A Bibliometric Analysis and Recent Research Trends Sri Hardini, Evy Nurhayati; Sibarani, Blasius Erik
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1435

Abstract

Introduction/Main Objectives: Blockchain has earned significant recognition for its capacity to drive transformation and innovation in existing business models and frameworks, including those within the accounting field. This potential has attracted the interest of both academics and practitioners. Background Problems: While research addressing the use of blockchain in accounting has gained momentum, the field presents a disconnected overview of the scope and limits of current knowledge. Novelty: There is a lack of literature reviews that address blockchain technology in the accounting domain. This is important because blockchain technology facilitates record-keeping, increases organizational transparency, streamlines hierarchical structures, aids market disintermediation and source tracking, builds corporate trust, encourages rapid internationalization, and improves accounting functions. Research Methods: This research addresses the gap using bibliometric analysis to synthesize previous literature and 229 scholarly articles based on the Scopus database. Finding/Results: The findings show a well-developed research focus on blockchain technology in specific managerial areas, like finance and supply chain management. However, the conceptual development of the field is still in its early stages. Additionally, a thematic analysis of the existing literature reveals four key research themes: strategy and regulation, enablement and implications, multi-domain deployment, and Bitcoin inefficiency. These themes are crucial as they highlight the main areas of focus within the field of blockchain technology in accounting. Conclusion: The study's findings highlight an urgent need for additional research in these areas of accounting, as current knowledge does not address issues like awareness and consensus on blockchain technology, nor the roles of regulators, auditors, and public administrators in its development and use. This call for further research is crucial and prompts the academic and professional community to take action.
Determinants of Novice Investors in Deciding to Use Fundamental or Technical Analysis when Buying Shares Sibarani, Blasius Erik
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p26-38

Abstract

Introduction/Main Objectives: This study aims to see what factors decide novice investors in using fundamental and technical analysis when buying shares, that no one has researched novice investors and also what are the determinants of novice investors in deciding to use the analysis used by them, so this needs to be examined in order to prove what become a determinant of novice investors regarding the analysis used when buying shares. Background Problems: One of the things that makes young people interested in investing in financial markets (such as shares and bonds) is because of the return they receive as a return on the investment they make. In buying shares, novice investors should use analysis that is suitable for use, such as fundamental and technical. Novelty: This research provides an overview of starting to invest in shares so that they use an appropriate analysis for the shares of the company they want to buy, this research also provides an overview of evidence of how novice investors buy shares so that this can be used as a lesson for other people who want to invest in stocks, and this research give an overview related to fundamental and technical analysis in financial markets. Research Method: Data analysis use mean comparison to see each indicator's average score and significance in the decision to use fundamental or technical analysis when buying shares. Finding/Results: The research findings show that the main determinants of novice investors in deciding to use fundamental analysis when buying shares are liability, total equity, debt-to-equity ratio (DER), return on investment (ROI), and dividends, while the main determinants of novice investors in deciding to use technical analysis when buying shares namely price, moving average convergence divergence (MACD), and trading volume. Conclusion: The practical implications, namely research findings are useful for understanding novice investors who buy shares in the money market and also for people who want to get involved in the money market so as to help make the decisions they make.
What Do We Know About Balanced Scorecard and Its Benefit? A Systematic Literature Review Sibarani, Blasius Erik
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.
Co-Authors Citra Anggreani Hadi, Tan Mkhize, Thabo Rianto Setiawan, Sandy Siska Wulandari Sri Hardini, Evy Nurhayati Wiharsianti, Ervilia Agustine Williams, Tane