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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi dan Perpajakan Al Ishlah Jurnal Pendidikan Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis MANAJEMEN DEWANTARA Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal Of Business, Finance, and Economics (JBFE) Jurnal Penelitian Warta LPM Jurnal pengembangan pendidikan akuntansi dan keuangan Business and Accounting Education Journal Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Muhtar Muhtar
Department Of Accounting Education, Faculty Of Teacher Training And Education, Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Effectiveness of simulation-based learning using “e-archive” technology in the archiving subject vocational school Sigit Permansah; Cicilia Dyah Sulistyaningrum Indrawati; Muhtar Muhtar; Dede Rusmana
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 3: September 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i3.25147

Abstract

This study aimed to assess the effectiveness of the simulation-based learning model using “e-archive” technology in the archiving subject in the vocational school of management program. A randomized pretest-posttest control group design and 144 students from Central Java, Indonesia were employed in this quasi-experimental study. The data were analyzed by using the independent sample t-test to determine whether there was a significant mean difference between the experimental class and the control class. The results of this study indicated that the experimental class with the simulation-based learning model using e-archive technology gets better scores than the control class using the conventional learning model. The pretest t-test results in a score of 0.139, while the posttest results in a score of 0.000. We concluded that the simulation-based learning model using e-archive technology is effective and suitable for use in vocational schools, with implications for enhancing student learning results.
Analysis of Factors Influencing in Social Entrepreneurial Intention : An Empirical Study of Students in Purworejo Regency, Indonesia Srimaryani Srimaryani; Siswandari Siswandari; E. Muhtar
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 10, No 4 (2024): December
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i4.13192

Abstract

This study aims to analyze the factors that affect social entrepreneurial intentions in Purworejo Regency, particularly among university students. Social entrepreneurship is perceived as a potential solution to address economic inequality, unemployment, and poverty, issues worsened by the Covid-19 pandemic. Data shows that Purworejo Regency has high levels of poverty and unemployment, while the number of entrepreneurs is still low. This study used a quantitative approach with a survey method of 113 students from three universities. The research instrument used was a questionnaire designed based on the research framework, distributed online via Google Form, where respondents completed closed-ended questions using a rating scale. To analyze the data, descriptive statistics were utilized, followed by correlation and multiple regression analyses conducted using IBM SPSS 25 to examine the relationships among the identified variables. Validity and reliability tests were performed to ensure the quality of the questionnaire items before hypothesis testing. The results showed that four variables empathy (EMP), self-efficacy (SE), previous experience with social issues (PEE), and entrepreneurship education (EE) had a positive and significant effect on social entrepreneurial intention (SEI), while moral obligation (MO) and perceived social support (PSS) were rejected as predictors. Specifically, empathy and self-efficacy were identified as strong predictors with significance levels less than 0.001, while PEE and EE also demonstrated significant effects with p-values of 0.008 and 0.002, respectively. This study highlights the importance of developing entrepreneurship education and support for students to increase social entrepreneurship intention in Purworejo Regency.
Implementation of Competency Selection Exams for PPPK on Computer-Assisted Tests at Universitas Sebelas Maret Winarno Winarno; Bambang Harjito; Muhtar; Galih Akbar Moerbayaksa; Anas Falih Faishal
Warta LPM WARTA LPM, Vol. 29, No. 1, Maret 2026
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v29i1.9136

Abstract

Customer satisfaction is crucial in a service, especially in the competency selection process based on the Computer Assisted Test (CAT). This selection process is integral to creating a professional and high-quality state bureaucracy. Background of the problem: Nevertheless, the extensive deployment of CAT in the public sector recruitment domain has frequently occurred without the concomitant execution of methodical assessments of participant satisfaction, especially in relation to service quality, system dependability, and uniformity among the various organizing entities;(2) Objectives: This study aims to evaluate the satisfaction of exam participants and related agencies regarding the implementation of CAT-based selection at UNS; (3) Methods: The evaluation used a questionnaire consisting of 19 closed and one open question. The questionnaire was distributed to respondents, namely exam participants and the Regional Civil Service Agency, with a total of 920 respondents. The questionnaire contained key determining factors such as system quality, information, and service; (4) Results: The best agency based on this questionnaire was the service for the Pati Regency Government with a score of 3.73, and the lowest was the Karanganyar Regency Government with a score of 3.38. The customer satisfaction measurement results generally gave a score of 3.54; (5) Conclusion: The implementation of this activity was carried out very well. This is evident from the questionnaire responses, which received excellent ratings and (6) Recommendations or follow-up: It is recommended that forthcoming implementations of CAT enhance the standardization of services, prepare for technical assistance, and conduct ongoing assessments of participant satisfaction to ensure a more uniform and participant-focused examination process.
Pengaruh Model Problem Based Learning Berbantu Quizizz Terhadap Kemampuan Berpikir Kritis Peserta Didik Pada Materi PPh Pasal 21: The Effect Of The Problem-Based Learning Model Assisted By Quizizz On Students’ Critical Thinking Skills In The Topic Of Income Tax Article 21 syahrani zukhrotul firdaus; Muhtar Muhtar; Nurhasan Hamidi
Jurnal Pendidikan Akuntansi Indonesia Vol. 24 No. 1 (2026): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v24i1.96166

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari penerapan model Problem Based Learning (PBL) berbantu Quizizz terhadap kemampuan berpikir kritis peserta didik pada materi PPh Pasal 21. Metode yang digunakan dalam penelitian ini yaitu metode eksperimen dengan desain quasi eksperimen. Sampel penelitian ini diambil secara cluster random sampling. Teknik pengumpulan data dilakukan dengan melakukan pre-test dan post-test pada kelas kontrol dan kelas eksperimen. Teknik analisis data menggunakan uji prasyarat analisis dan uji hipotesis dengan menggunakan software SPSS Versi 27. Hasil dari penelitian ini adalah terdapat pengaruh yang signifikan pada penerapan model problem based learning berbantu quizizz terhadap kemampuan berpikir kritis peserta didik pada materi PPh Pasal 21. Hal ini dibuktikan dengan nilai signifikansi pada uji t sebesar 0,001 (p < 0,05).
ICT Usage and MSEs Growth: Evidence from Indonesia Sutaryo Sutaryo; Muhtar Muhtar; Jaka Winarna; Prihatnolo Gandhi Amidjaya
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7344

Abstract

This study aims to examine the influence of the level of ICT usage in a region on the MSEs growth in Indonesia using a quantitative approach. This study uses secondary provincial-level data obtained from the Statistics Indonesia (BPS) and the Financial Services Authority (OJK), which are analyzed using descriptive statistics, correlation, and panel data regression. The study findings indicate that the level of ICT usage in a region has a positive effect on the MSEs growth in Indonesia. However, there are differences in the impact between regions, where the positive effect of ICT usage on MSE growth is consistent in the west Indonesia region, but not significant in the east Indonesia region. The researcher recommends that the government and other stakeholders pay more attention to the development of ICT infrastructure in Indonesia, particularly improving ICT in eastern Indonesia to create equality in technology utilization. In addition, increasing digital literacy and training for MSEs in Indonesia is crucial so they can utilize technology optimally. Thus, it is hoped that the positive effect of ICT usage on MSEs can be felt evenly throughout Indonesia.
Efektivitas Integrasi Sistem Informasi Perencanaan, Penatausahaan, dan Akuntansi: Studi pada Universitas Sebelas Maret Muhtar, Muhtar; Sutaryo, Sutaryo; Amidjaya, Prihatnolo Gandhi
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.734 KB) | DOI: 10.20961/jab.v20i2.608

Abstract

The existence of an empirical study on the effectiveness of information systems is necessary for university that implements an integrated information system in planning, administration and finance. This study comprehensively evaluates the effectiveness of integrated information system in Universitas Sebelas Maretand explores its determinants. The analysis results show that the implementationof integrated information system in Univerasitas Sebelas maret is considered to be effective, both in terms of informationquality, informationusefulness, user satisfaction, impact on individuals, and impact on entities. Furthermore, we find that system quality and management support had positive effect on information systemseffectiveness. This research contributes to the practice and development of integrated information systems at Universitas Sebelas Maret through relevant policies and contributes to enriching the literature on information systems studies in higher education institutions.Keberadaan studi empiris mengenai efektivitas sistem informasi sangat diperlukan bagi Universitas Sebelas Maret (UNS) sebagai salah satu perguruan tinggi negeri terkemuka di Indonesia yang menerapkan sistem informasi terintegrasi perencanaan, penatausahaan, dan keuangan. Penelitian ini secara komprehensif mengevaluasi efektivitas sistem informasi terintegrasi UNS serta mengeksplorasi lebih dalam mengenai faktor-faktor yang mempengaruhinya. Hasil analisis menunjukkan bahwa sistem informasi yang diterapkan di UNS dinilai telah efektif, baik dari segi kualitas informasi, kegunaan informasi, kepuasan pengguna, dampak bagi individu, dan dampak bagi entitas. Selanjutnya, ditemukan bahwa kualitas sistem dan dukungan manajemen berpengaruh positif pada efektivitas sistem informasi. Penelitian ini memberikan kontribusi bagi praktik dan pengembangan sistem informasi terintegrasi di UNS melalui kebijakan-kebijakan yang relevan serta berkontribusi memperkaya literatur studi sistem informasi di institusi perguruan tinggi.
Inclusive Economic Development in Indonesia: An Empirical Study of Local Government Contribution Muhtar, Muhtar
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
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.v23i1.1091

Abstract

This research attempts to present empirical evidence of the determinants of inclusive economic development in Indonesia, specifically from local government contribution. We use secondary data from the related government institutions in Indonesia in 2019, analyzed with multiple regression. Our analysis figures out that the local governments have reached a satisfactory level of inclusive economic development although the West Indonesian region still delivers better achievement than the East Indonesian region. Moreover, the empirical analysis demonstrates an insignificant effect on local government economic function development and local wealth that indicates the need for improvement. Meanwhile, the supervision conducted by the local government exhibits a positive effect on inclusive economic development that emphasizes the importance of the government's role in safeguarding public interest in the pursuit of local development improvement. The study provides several practical implications for local governments to increase their role in supporting inclusive economic development. First, the spending quality in local government must be improved from planning to realization. Local governments should also need to optimize the local wealth with optimum asset utilization to realize its potential benefit. Finally, adequate supervision must be maintained both in procedural and financial aspects in every program implementation so that inclusive economic development all over Indonesia. Penelitian ini berupaya memperoleh bukti empiris terkait determinan pembangunan ekonomi inklusif di Indonesia, khususnya dari kontribusi pemerintah daerah. Peneliti menggunakan data sekunder dari instansi pemerintah terkait di Indonesia pada tahun 2019 yang dianalisis dengan regresi linier berganda. Analisis kami menunjukkan bahwa pemerintah daerah telah mencapai tingkat pembangunan ekonomi inklusif yang cukup memuaskan meskipun wilayah Indonesia Barat masih memiliki pencapaian yang lebih baik daripada wilayah Indonesia Timur. Selain itu, analisis empiris menunjukkan pengaruh yang tidak signifikan dari belanja fungsi ekonomi pemerintah daerah dan kekayaan daerah yang mengindikasikan perlunya perbaikan. Sementara itu, pengawasan yang dilakukan oleh pemerintah daerah berdampak positif terhadap pembangunan ekonomi inklusif yang menekankan pentingnya peran pemerintah dalam menjaga kepentingan masyarakat dalam upaya peningkatan pembangunan daerah. Studi ini memberikan beberapa implikasi praktis bagi pemerintah daerah untuk meningkatkan peran mereka dalam mendukung pembangunan ekonomi inklusif. Pertama, kualitas belanja pemerintah daerah harus ditingkatkan dari perencanaan hingga realisasinya. Pemerintah daerah juga perlu mengoptimalkan kekayaan daerah dengan pemanfaatan aset secara optimal untuk merealisasikan potensi manfaat aset. Terakhir, pengawasan yang memadai harus dilakukan baik secara prosedural maupun finansial dalam setiap pelaksanaan program agar pembangunan ekonomi inklusif di seluruh Indonesia.
The Disclosure of Akhlak Core Values: Social Responsibility Practice PT. Bank Syariah Indonesia Supporting SDG 16 Siti Jubaedah; Djoko Suhardjanto; E. Muhtar E. Muhtar; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.289

Abstract

Objective: To examine the disclosure of akhlak core values in corporate social responsibility (CSR) practices at PT Bank Syariah Indonesia. The study highlights how Islamic ethical values contribute to responsible corporate practices and support Sustainable Development Goals (SDGs), particularly SDG 16 related to strengthening accountable and ethical institutions. Method: A quantitative research method using an interpretive paradigm with a phenomenological approach. Data were collected through structured and semi-structured interviews with managers of LAZNAS Bangun Sejahtera Mitra Umat and CSR program beneficiaries. Secondary data were obtained from institutional reports of LAZNAS Bangun Sejahtera Mitra Umat. Data analysis was conducted to understand the meaning and implementation of akhlak core values within CSR activities.  Results:  The findings reveal that akhlak core values are aligned with universal Islamic values based on the Al-Qur’an and Hadith. The disclosure of these values is reflected through three CSR pillars: educating the people, partnering with the people, and sympathizing with the people. Furthermore, six dimensions of akhlak values were identified: trustworthy, competent, harmonious, loyal, adaptive, and collaborative. Novelty: The study contributes to CSR and Islamic accounting literature by exploring ethical value disclosure as a foundation for sustainable corporate responsibility practices. The findings provide insights into how Islamic ethical principles can strengthen corporate accountability and support sustainable institutional development.
PENGARUH FRAUD PENTAGON TERHADAP TINGKAT KECURANGAN AKADEMIK SISWA SMK Irfani Dwi Agustina; Muhtar Muhtar; Nurhasan Hamidi
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 3, No 2 (2022): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v3i2.84585

Abstract

Abstract The objectives of this research are to investigate (1) the influence of pressure on the level of student academic fraud in online learning; (2) the influence of opportunity on the level of academic fraud in online learning; (3) the influence of rationalization on the level of academic fraud in online learning; (4) the influence of competence on the level of academic fraud in online learning; (5) the influence of arrogance on the level of academic fraud in online learning; (6) the influence of pressure, opportunity, rationalization, competence, arrogance on the level of academic fraud in online learning. This research used descriptive quantitative method with a causality approach. The population in this study were students majoring in accounting for class XII SMK in Kendal. The sample of this study were 138 students using the proportional random sampling technique. Data collection techniques using a questionnaire. Multiple regression was used to analyze the data. The results of research show that (1) there was a positive and significant influence of pressure on the level of academic fraud in online learning; (2) there was a positive influence of opportunity but not significant on the level of academic fraud in online learning; (3) there was a positive and significant influence of rationalization on the level of academic fraud in online learning; (4) there was a positive and significant influence of competence on the level of academic fraud in online learning; (5) there was a negative influence of arrogance but not significant on the level of academic fraud in online learning; (6) there was a significant influence of pressure, opportunity, rationalization, competence, arrogance on the level of academic fraud in online learning. The regression equation model is Y = -0.905 + 0.299X1 + 0.040X2 + 0.442X3 + 0.291X4 – 0.083X5. Keywords: pressure, opportunity, rationalization, competence, arrogance, academic fraud Abstrak Penelitian ini bertujuan untuk mengkaji (1) pengaruh tekanan terhadap tingkat kecurangan akademik pada pembelajaran daring; (2) pengaruh kesempatan terhadap tingkat kecurangan akademik pada pembelajaran daring; (3) pengaruh rasionalisasi terhadap tingkat kecurangan akademik pada pembelajaran daring; (4) pengaruh kompetensi terhadap tingkat kecurangan akademik pada pembelajaran daring; (5) pengaruh arogansi terhadap tingkat kecurangan akademik pada pembelajaran daring; (6) pengaruh tekanan, kesempatan, rasionalisasi, kompetensi, arogansi secara bersama-sama terhadap tingkat kecurangan akademik pada pembelajaran daring. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah siswa jurusan akuntansi kelas XII SMK di Kendal. Sampel penelitian ini sebanyak 138 siswa dengan menggunakan teknik proportional random sampling. Teknik pengumpulan data menggunakan kuesioner. Analisis data yang digunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) terdapat pengaruh positif dan signifikan tekanan terhadap tingkat kecurangan akademik pada pembelajaran daring; (2) terdapat pengaruh positif dan tidak signifikan kesempatan terhadap tingkat kecurangan akademik pada pembelajaran daring; (3) terdapat pengaruh positif dan signifikan rasionalisasi terhadap tingkat kecurangan akademik pada pembelajaran daring; (4) terdapat pengaruh positif dan signifikan kompetensi terhadap tingkat kecurangan akademik pada pembelajajaran daring; (5) terdapat pengaruh negatif dan tidak signifikan arogansi terhadap tingkat kecurangan akademik pada pembelajaran daring; (6) terdapat pengaruh tekanan, kesempatan, rasionalisasi, kompetensi, arogansi secara bersama-sama  terhadap tingkat kecurangan akademik pada pembelajaran daring; Model persamaan regresi untuk ketujuh variabel tersebut adalah Y = -0.905 + 0.299X1 + 0.040X2 + 0.442X3 + 0.291X4 – 0.083X5. 
PENGARUH KOMPETENSI PEDAGOGIK GURU TERHADAP KEEFEKTIFAN PROSES PEM BELAJARAN PADA MATA PELAJARAN PRODUKTIF AKUNTANSI DI SMK KABUPATEN KARANGANYAR Hanna Fairuz Zahra; Muhtar Muhtar; Lies Nurhaini
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 3, No 2 (2022): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v3i2.92290

Abstract

Abstract This study aims to examine the effect of teacher pedagogical competence on the effectiveness of the learning process in accounting productive subjects at SMK Karanganyar Regency in distance learning. The research method used in this research is descriptive quantitative method. Samples were taken as many as 30 teachers at SMK Karanganyar District. The sample was taken using the Cluster Random Sampling technique. The data collection technique used in this study was a questionnaire. The data analysis tech nique used descriptive statistical analysis and simple regression analysis. The results of this study indicate that the pedagogic competence of teachers in distance learning has a positive and significant influence on the effectiveness of the learning process of productive accounting subjects at SMK Karanganyar Regency. This is indicated by a simple regression test that produces a model Y = 35.826 + 0.645X and the resulting significance value is 0.008 (0.008 &lt;0.05). Keywords: Teacher's Pedagogic Competence, Distance Learning, Effectiveness of the Learning Process Abstrak Penelitian ini memiliki tujuan untuk menguji pengaruh kompetensi pedagogik guru terhadap keefek tifan proses pembelajaran pada mata pelajaran produktif akuntansi di SMK Kabupaten Karanganyar pada pembelajaran jarak jauh. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Sampel yang diambil sebanyak 30 guru di SMK Kecamatan Karanganyar. Sampel diambil dengan menggunakan teknik Cluster Random Sampling. Teknik pengambilan data yang digunakan dalam penelitian ini adalah kuesioner. Teknik analisis data menggunakan analisis statistik deskriptif dan analisis regresi sederhana. Hasil Penelitian ini menunjukkan bahwa kompetensi pedagogik guru pada pembelajaran jarak jauh memiliki pengaruh yang positif dan signifikan terhadap efektivitas proses pembelajaran mata pelajaran produktif akuntansi di SMK Kabupaten Karanganyar. Hal ini ditunjukkan dengan pengujian re gresi sederhana yang menghasilkan model Y=35,826 + 0,645X dan nilai signifikansi yang dihasilkan yaitu sebesar 0,008 (0,008&lt;0,05). Kata Kunci: Kompetensi Pedagogik Guru, Pembelajaran Jarak Jauh, Keefektifan Proses Pembelajaran
Co-Authors ., Jaryanto Agista Putri Prameswari Alexandra Wijaya Amelia Eka Nuraini Amidjaya, Prihatnolo Gandhi Anas Falih Faishal Asri Diah Susanti Bambang Harjito, Bambang Binti Muchsini Binti Muchsini Budi Wahyono Cholifah Punta Rinatamin Cicilia Dyah Sulistyaningrum Indrawati Dede Rusmana Deni Ariyanto Putro Djoko Suhardjanto Dowes Ardi Nugroho Galih Akbar Moerbayaksa Hanna Fairuz Zahra Irfani Dwi Agustina Isti Yulianti JAKA WINARNA Lies Nurhaini Nurhasan Hamidi Nurhasan Hamidi Nurhasan Hamidi Nurhasan Hamidi Prihatnolo Gandhi Amidjaya Rizky Yuniar Sururi Salman Alfarisy Totalia Setianingtyas Honggowati Sigit Permansah Sigit Santosa Siswandari Siswandari Siswandari Siswandari Siti Jubaedah Sri Sumaryati Sri Sumaryati Srimaryani Srimaryani Susanti, Asri Diah Susilaningsih Susilaningsih Sutaryo Sutaryo Sutaryo Sutaryo SUTARYO, SUTARYO syahrani zukhrotul firdaus Triyanto, Triyanto Winarno Winarno Yulikhe Indra Handayani