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Integrating Problem-Based Learning with Ulul Albab Values to Enhance Cognitive and Character Outcomes in Introductory Accounting: A Mixed-Methods Study Karim Amrullah, Abdul Malik; Kholilah, Kholilah; Wahidmurni, Wahidmurni; Putri, Sheila Febriani
Global Educational Research Review Vol. 2 No. 1 (2025)
Publisher : MyResearch ID Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71380/GERR-08-2025-50

Abstract

Purpose –  This study tests whether Problem-Based Learning integrated with Ulul Albab values (PBL-UA) improves cognitive attainment in Introductory Accounting 2 and explicates how character values are internalized across PBL cycles—evidence relevant to Indonesia’s human-capital agenda toward Golden Indonesia 2045. Methods/Design/Approach – Sequential explanatory mixed-methods (QUAN→qual) with a quasi-experimental, non-equivalent control pretest–posttest in two intact classes at UIN Maulana Malik Ibrahim (n = 52; 26/26). The experimental class completed five PBL cycles over eight meetings using MSME rading-company cases; the control received conventional instruction. Cognitive performance came from an authentic accounting-cycle task scored by two independent raters (analytic rubric). Assumptions were checked; an independent-samples t-test examined group differences. Qualitative data (artifacts, reflections, interviews) were analyzed via directed content analysis aligned to the four Ulul Albab pillars and integrated through joint displays.. Findings – The experimental class outperformed the control on the posttest (M = 83.65 vs 76.42; mean difference = 7.23). The t-test indicated a significant advantage for PBL-UA with assumptions satisfied (Shapiro–Wilk p > .05; Levene’s F = 3.415, p = .071). Qualitative evidence showed consistent internalization of discipline, cooperation, ethical accountability in recording “every rupiah,” communication ethics, tolerance, emotion regulation, and reflective decision-making across the five cycles. Originality/Value – Adds comparative evidence in Indonesian accounting education and explicates a value → process → artifact → outcome mechanism linking Ulul Albab to attainment; findings are bounded by non-random class assignment ad online delivery during the pandemic. Practical Implications – Adopt five-cycle PBL with MSME cases, analytic rubrics and staged feedback, just-in-time Excel micro-tutorials (e.g., SUMIF, VLOOKUP), rotating roles with equitable presentations, and simple spreadsheet audit trails to strengthen accountability and accuracy. Keywords Problem-based learning, accounting education, cognitive achievement, ulul albab, mixed-methods. Paper type Research paper
Applying the Theory of Planned Behavior: Determinants of Stock Investment Intentions Among Individual Investors in East Java Putri, Dhika Maha; Trisnawati, Novi; Putri, Sheila Febriani; Kurniawati, Selvi
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.1001

Abstract

Psychological and behavioral elements are playing an increasingly prominent role in individual decisions to invest in the stock market. However, understanding how these factors shape investment intentions within specific regional environments remains limited. This study explores the role of attitudes, subjective norms, and perceived behavioral control in influencing stock investment intentions among individual investors in East Java, using the Theory of Planned Behavior (TPB) as its theoretical basis. A total of 353 participants were randomly selected from the Beginner Stock Investor (ISP) community across 13 regions in East Java. Data was collected using an online survey, and the results were analyzed using multiple linear regression. The research findings show that attitude, subjective norms, and behavioral control variables have a positive and significant influence on investment intentions, both independently and collectively. At the individual level, the t-values for attitudes (7.070), subjective norms (3.886), and behavioral control (10.945) all exceeded the threshold of 1.967. The model accounts for 53.3% of the variance in investment intentions, indicating that other relevant factors lie outside the model’s explanatory range. These results reinforce the applicability of TPB in financial behavior studies and offer practical implications for policymakers and investment educators working to improve participation in emerging stock markets.
UPDATING PERATURAN PAJAK GUNA MENINGKATKAN EMPLOYABILITY SKILLS Makaryanawati, Makaryanawati; Putri, Sheila Febriani; Ermayda, Ria Zulkha; Febriyanti, Syaila Putri; Indah Sari, Vivid Nur
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i2.588

Abstract

Tax regulations always undergo many changes considering that taxes are the most important state revenue. Changes in these regulations have an impact on alumni who work in the field of taxation. There is a gap between alumni's understanding of taxation and tax regulations that have changed, so it is necessary to educate them about taxation in the form of training. This activity aims to provide provision related to the latest taxation material for alumni so that it is hoped that alumni can be accepted in the world of work. The implementation of activities is carried out through four stages, including the data analysis stage, socialization of activities, study and formulation of activities, implementation of activities, as well as providing feedback to participants and evaluation of activities. This service activity in the form of tax training for alumni of the Faculty of Economics and Business has been carried out well. The result of this training activity is an increase in alumni's understanding of changes in tax regulations for VAT and income tax and solutions in dealing with various tax-related problems.
THE DEVELOPMENT OF GAMIFICATION-BASED LEARNING MEDIA “AKUBI: AKUNTANSI BIAYA (COST ACCOUNTING)”AT SMK MUHAMMADIYAH 2 MALANG Firdausi, Fina Melika; Putri, Sheila Febriani
Sosio-Didaktika: Social Science Education Journal Vol. 12 No. 1 (2025)
Publisher : Sosio-Didaktika: Social Science Education Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sd.v12i1.42313

Abstract

Technological advances in the Society 2.0 era require educators to be able to create learning media that is integrated with digital technology. Observations and interviews at SMK Muhammadiyah 2 Malang revealed that there were several problems faced, especially in the Accounting subject, including a lack of variety in learning media, Cost Accounting material which was classified as difficult causing students to be unmotivated to learn, and the tendency of students to play with gadgets when learning taking place. This research aims to develop "AKUBI: Akuntansi Biaya", a gamification-based learning media, and measure its effectiveness on learning motivation. The method used is Research and Development (R&D) with the ADDIE model. The results of the validation test by experts (media experts, programming experts and material experts) obtained a percentage of 92.10% in the very feasible category and the student response to the media was 90,86% which was categorized as very feasible. The n-gain measurement results show an increase in learning motivation of 0.58 (medium category) and 57.84%, which means that gamification media is quite effective in increasing learning motivation. Thus, the "AKUBI" media is very suitable for use in Cost Accounting lessons and is able to provide new learning experiences, increase motivation, and make it easier to understand difficult material.