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All Journal Jurnal Pendidikan Akuntansi Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JIPTEK : Jurnal Ilmiah Pendidikan Teknik dan Kejuruan Jurnal Ilmu Manajemen (JIM) JAM : Jurnal Aplikasi Manajemen Jurnal Ekonomi & Studi Pembangunan IMAGE UNEJ e-Proceeding E-Dimas: Jurnal Pengabdian kepada Masyarakat Emerging Science Journal al-Uqud : Journal of Islamic Economics Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat EDUKATIF : JURNAL ILMU PENDIDIKAN Dedication : Jurnal Pengabdian Masyarakat Cakrawala Management Business Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat JEKPEND Jurnal Ekonomi dan Pendidikan Cakrawala Repositori Imwi JBMR: Journal of Business and Management Review Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Journal of Social Responsibility Projects by Higher Education Forum Transekonomika : Akuntansi, Bisnis dan Keuangan Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Abimanyu: Journal of Community Engagement BISMA (Bisnis dan Manajemen) Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Dedication : Jurnal Pengabdian Masyarakat Riwayat: Educational Journal of History and Humanities Economic and Education Journal (Ecoducation) Ecoducation Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan Open Access DRIVERset
Ulil Hartono
Jurusan Manajemen, Fakultas Ekonomika Dan Bisnis Universitas Negeri Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Developing an Integrated Tax Administration Module Based on Latest Regulations to Improve Accounting and Finance Vocational High School Students' Understanding Danik Indriastuti Surya Ningrum; Tri Rijanto; Ulil Hartono; Yessy Yessy; Heru Arizal
JIPTEK: Jurnal Ilmiah Pendidikan Teknik dan Kejuruan Vol 19, No 2 (2026): July
Publisher : Faculty of Teacher Training and Education Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiptek.v19i2.120723

Abstract

Tax regulations in Indonesia have experienced dynamic developments since the enactment of the Law on Harmonization of Tax Regulations (UU HPP). This condition necessitates the availability of up-to-date teaching materials in Vocational High Schools (SMK) for the Accounting and Institutional Finance Skill Program. This study aims to develop a Tax Administration learning module integrated with the latest regulations and to analyze its feasibility, practicality, and effectiveness in improving student understanding. The Research and Development (R&D) method utilizing the ADDIE model was applied to 32 eleventh-grade students at a Vocational High School in Pasuruan, East Java. Data were collected through expert validation sheets, response questionnaires, and learning outcomes tests. The results showed that the module was highly feasible (material expert 80%, media expert 82%) and highly practical (85%). The effectiveness test using N-Gain obtained a score of 0.4 (medium category), indicating an improvement in student understanding. Therefore, the Tax Administration learning module integrated with the latest tax regulations is considered feasible, practical, and effective as a learning resource for improving vocational high school students' understanding of taxation.
Pengaruh Money Attitude Dan Parental Socialization Terhadap Financial Well-Being Dengan Financial Behavior Sebagai Variabel Mediasi Pada Individu Menikah Di Kota Surabaya Karina Nindya Krisdiana; Ulil Hartono; Harlina Meidiaswati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9899

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Money Attitude dan Parental Socialization terhadap Financial Well-Being dengan Financial Behavior sebagai variabel mediasi pada individu menikah di Kota Surabaya. Penelitian ini dilatarbelakangi oleh pentingnya kesejahteraan finansial sebagai indikator stabilitas ekonomi keluarga serta peran faktor psikologis dan sosial dalam pembentukannya. Pendekatan kuantitatif digunakan dengan metode survei menggunakan kuesioner terhadap 187 responden yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Money Attitude dan Parental Socialization berpengaruh positif terhadap Financial Behavior dan Financial Well-Being, baik secara langsung maupun tidak langsung melalui Financial Behavior sebagai variabel mediasi. Temuan ini memperkuat Theory of Planned Behavior, Family Financial Socialization Theory, serta Contingency Theory yang menegaskan pentingnya keselarasan antara nilai, sikap, dan perilaku dalam mencapai kesejahteraan finansial. Dengan demikian, penelitian ini menekankan bahwa kesejahteraan finansial bukan hanya ditentukan oleh tingkat pendapatan, tetapi juga oleh sikap dan perilaku keuangan yang sehat dan terarah
Pengaruh firm size, profitabilitas, leverage, dividend policy dan investment decision terhadap nilai perusahaan pada perusahaan sektor industrials di BEI periode tahun 2019-2023 Jihan Arij Nisrina; Ulil Hartono
Jurnal Ilmu Manajemen Vol. 13 No. 4 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v13n4.p960-973

Abstract

This study aims to analyze the effect of firm size, profitability, leverage, dividend policy, and investment decision on firm value in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The population of this study consists of 63 companies, with 42 companies selected as samples using purposive sampling. Data analysis was conducted using panel data regression. The results show that simultaneously, firm size, profitability, leverage, dividend policy, and investment decision have an effect on firm value. Partially, only dividend policy has a negative effect on firm value, while profitability, leverage, firm size, and investment decision have no significant effect. These findings indicate that a dividend policy that tends to distribute net income may be perceived negatively by investors, as it potentially reduces funds available for future investment and growth. Therefore, companies are advised to review their dividend policies and consider allocating more retained earnings for business development to enhance investor perceptions of the company’s growth prospects.
The Influence of MYOB Accounting Software Implementation, Learning Motivation, and Learning Interest on Vocational Students’ Competency Improvement in Computer Accounting Competency Sriyani Sriyani; Ulil Hartono; Sriyani; Ulil Hartono; Sri Setyo Iriani
Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 7 No. 1 (2027)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um065.v7.i1.2027.5

Abstract

This study examined the influence of MYOB Accounting Software implementation, learning motivation, and learning interest on students’ competency improvement in Computer Accounting subjects at SMKN 1 Penajam Paser Utara. The study employed a quantitative approach using explanatory research design. Data were collected through questionnaires, tests, observations, and documentation involving 98 vocational students from the Accounting and Institutional Finance Department. Data analysis was conducted using multiple linear regression with the assistance of Stata MP 17 software. The findings revealed that partially MYOB Accounting Software implementation, learning motivation, and learning interest did not significantly influence students’ competency improvement, with significance values of 0.6148, 0.4867, and 0.5535 respectively (p > 0.05). Simultaneously, the three variables also did not significantly affect competency improvement (Prob > F = 0.6879). The coefficient of determination showed that the independent variables contributed only 1.55% to students’ competency improvement, while the remaining variance was influenced by other factors. This study highlights that competency improvement in vocational accounting education is influenced not only by technology-based learning implementation and psychological factors, but also by instructional quality, digital literacy, and learning environment. The study contributes to the development of vocational accounting education in the context of digital transformation.
The Influence of MYOB Accounting Software Implementation, Learning Motivation, and Learning Interest on Vocational Students’ Competency Improvement in Computer Accounting Competency Sriyani Sriyani; Ulil Hartono; Sriyani; Ulil Hartono; Sri Setyo Iriani
Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 7 No. 1 (2027)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um065.v7.i1.2027.5

Abstract

This study examined the influence of MYOB Accounting Software implementation, learning motivation, and learning interest on students’ competency improvement in Computer Accounting subjects at SMKN 1 Penajam Paser Utara. The study employed a quantitative approach using explanatory research design. Data were collected through questionnaires, tests, observations, and documentation involving 98 vocational students from the Accounting and Institutional Finance Department. Data analysis was conducted using multiple linear regression with the assistance of Stata MP 17 software. The findings revealed that partially MYOB Accounting Software implementation, learning motivation, and learning interest did not significantly influence students’ competency improvement, with significance values of 0.6148, 0.4867, and 0.5535 respectively (p > 0.05). Simultaneously, the three variables also did not significantly affect competency improvement (Prob > F = 0.6879). The coefficient of determination showed that the independent variables contributed only 1.55% to students’ competency improvement, while the remaining variance was influenced by other factors. This study highlights that competency improvement in vocational accounting education is influenced not only by technology-based learning implementation and psychological factors, but also by instructional quality, digital literacy, and learning environment. The study contributes to the development of vocational accounting education in the context of digital transformation.
The Influence of MYOB Accounting Software Implementation, Learning Motivation, and Learning Interest on Vocational Students’ Competency Improvement in Computer Accounting Competency Sriyani Sriyani; Ulil Hartono; Sriyani; Ulil Hartono; Sri Setyo Iriani
Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 7 No. 1 (2027)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um065.v7.i1.2027.5

Abstract

This study examined the influence of MYOB Accounting Software implementation, learning motivation, and learning interest on students’ competency improvement in Computer Accounting subjects at SMKN 1 Penajam Paser Utara. The study employed a quantitative approach using explanatory research design. Data were collected through questionnaires, tests, observations, and documentation involving 98 vocational students from the Accounting and Institutional Finance Department. Data analysis was conducted using multiple linear regression with the assistance of Stata MP 17 software. The findings revealed that partially MYOB Accounting Software implementation, learning motivation, and learning interest did not significantly influence students’ competency improvement, with significance values of 0.6148, 0.4867, and 0.5535 respectively (p > 0.05). Simultaneously, the three variables also did not significantly affect competency improvement (Prob > F = 0.6879). The coefficient of determination showed that the independent variables contributed only 1.55% to students’ competency improvement, while the remaining variance was influenced by other factors. This study highlights that competency improvement in vocational accounting education is influenced not only by technology-based learning implementation and psychological factors, but also by instructional quality, digital literacy, and learning environment. The study contributes to the development of vocational accounting education in the context of digital transformation.
The Influence of MYOB Accounting Software Implementation, Learning Motivation, and Learning Interest on Vocational Students’ Competency Improvement in Computer Accounting Competency Sriyani Sriyani; Ulil Hartono; Sriyani; Ulil Hartono; Sri Setyo Iriani
Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 7 No. 1 (2027)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um065.v7.i1.2027.5

Abstract

This study examined the influence of MYOB Accounting Software implementation, learning motivation, and learning interest on students’ competency improvement in Computer Accounting subjects at SMKN 1 Penajam Paser Utara. The study employed a quantitative approach using explanatory research design. Data were collected through questionnaires, tests, observations, and documentation involving 98 vocational students from the Accounting and Institutional Finance Department. Data analysis was conducted using multiple linear regression with the assistance of Stata MP 17 software. The findings revealed that partially MYOB Accounting Software implementation, learning motivation, and learning interest did not significantly influence students’ competency improvement, with significance values of 0.6148, 0.4867, and 0.5535 respectively (p > 0.05). Simultaneously, the three variables also did not significantly affect competency improvement (Prob > F = 0.6879). The coefficient of determination showed that the independent variables contributed only 1.55% to students’ competency improvement, while the remaining variance was influenced by other factors. This study highlights that competency improvement in vocational accounting education is influenced not only by technology-based learning implementation and psychological factors, but also by instructional quality, digital literacy, and learning environment. The study contributes to the development of vocational accounting education in the context of digital transformation.
Co-Authors Abqari, Lingga Sundagumilar Achmad Kautsar Achyarsyah, Mochamad Aeraafi, Hasnaning Monica Alfansyah Surya Pratama Amelia, Afifah Nur Anang Kistyanto Andiny, Dhela Widy Andre Dwijanto Witjaksono Angwen Cahyani, Anggur Aura Vestaliva Mahera Azhariyah, Anjumul Bagus Pribadi, Bagus Baskoro Langgeng Pamuji Budiono Budiono Damaiyanti, Arif Fera Danik Indriastuti Surya Ningrum Depi Milayati, Depi Desi Nurvitasari Desi Nurvitasari Dewi, Angdriani Puspita Dewie Tri Wijayati Dewie Trie Wijayati Dita Ayusnia Pramudyani Dyana Novita Taristy Faiz Bahalwan Fandi Fathoni Fandi Fatoni Hardiyanti, Andhini Agustine Harlina Meidiaswati Heny Hendrayati Heru Arizal Hidayat, Febrian Satria I Gusti Putu Asto Buditjahjanto Ika Diyah Candra Arifah Intan Tri Letiana Irkham, Nuriyah Jamik Jamik Jihan Arij Nisrina Karina Nindya Krisdiana Kasno Kasno Luthfiyah Nurlaela Marhaeningtyas, Dian Marimon, Frederic Muhammad Rizky Ramadhan Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah Musdholifah MUSDHOLIFAH MUSDHOLIFAH Muzharoatiningsih Muzharoatiningsih Nabiilah, Irfani Azzah Nadia Asandimitra Haryono Nadia Seprena Devi Nadya Tiara Santi Widodo Nugraha, Egananda Septian Nur Anisah Pitaloka, Puspa Ayu Prabowo, Sony Ilham Purwohandoko Purwohandoko Puspaaji, Defy Maulida Putit, Lennora R.A. Sista Paramita Refiana Dwi Maghfiroh Rega Ababil Riska Dhenabayu Rommy Mochammad Ramdhani Rozaq, Khoirur Salim Salim SANAJI Sanaji, Sanaji Sari, Andini Sari, Windy Puspita Shela Dwi Widhya Sari Shela Monika Siti Mi'Danur Rahmah Sri Setyo Iriani Sriyani Sriyani Sriyani SUSANTI Syifa Aulia Mahadevi Taristy, Dyana Novita Tri Rijanto Trias Madanika Kusumaningrum Winda Rizky Amalia Witjaksono , Andre Dwijanto Wulandari, Yulita Yessy Artanti Yessy Yessy Yulianto, Naufal Alief Yuyun Isbanah Yuyun lsbanah Zulfialdi, M. Farid