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Implementation of Teams Games Tournament to Improve Student’s Learning Activity and Learning Outcome: Classroom Action Research Wahyu Lestari; Ani Widayati
AL-ISHLAH: Jurnal Pendidikan Vol 14, No 4 (2022): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v14i4.1329

Abstract

This research purpose to improve the quality of accounting learning in certain aspects of learning activity and learning outcome through the implementation of the Teams Games Tournament (TGT) learning model. The design of Classroom Action Research (CAR) was used in this study. The research is organized into two cycles, where each cycle includes four important phases in CAR including: planning, action, observation, and reflection/evaluation. The data collection technique uses observations on seven indicators of learning activity and uses pre-test post-test questions to determine an increase in student performance. The results of the study show that the Teams Games Tournament (TGT) model can improve the learning activity and learning outcomes of students in accounting subjects. The average score for student learning activities increased from 71.28% in cycle I to 90.03% in cycle II. The average academic performance in accounting increased from 81.56 on the first cycle test to 95.70 on the second cycle test. This study provides suggestions and recommendations for teachers to use the Teams Games Tournament (TGT) model, as this model can improve the quality of classroom learning, especially in aspects of learning activity and student learning outcomes.
The Impact Of Project-Based Learning On Reflective Skills And Visual Communication In Accounting Education: Dampak Pembelajaran Berbasis Proyek Terhadap Keterampilan Reflektif Dan Komunikasi Visual Dalam Pendidikan Akuntansi Nurul Hidayah; Ani Widayati; Niken Purnamasari; Ratna Rosita Pangestika
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.v24i1.95613

Abstract

Higher education institutions are expected to adopt learning strategies that go beyond academic mastery to cultivate reflective, communicative, and creative abilities as key 21st-century competencies. This study describes the implementation of Project-Based Learning (PjBL) integrating reflective essay writing and academic poster design, and examines its effects on students’ reflective skills, visual communication, and professional literacy. A mixed-method approach with a sequential explanatory quasi-experimental design was used. Participants were 107 students from the Accounting Education Study Program at Yogyakarta State University, divided into an experimental class (55 students) and a control class (52 students). The four-week intervention followed four stages: concrete experience, reflective observation, abstract conceptualization, and active experimentation. Data were gathered through questionnaires, artifact analysis (essays and posters), classroom observations, and semi-structured interviews. Results indicate that multimodal PjBL significantly improved students’ critical reflection. Qualitative findings show that combining written reflection with visual expression enabled students to connect theory and practice more meaningfully, increased learning motivation, and strengthened professional awareness, particularly in using academic English. The study confirms that multimodal PjBL is an effective and innovative approach in higher-education ESP instruction. It recommends broader and longer implementation in Accounting courses to enhance employability skills and better align learning with professional workplace demands.
Optimalisasi Pembiayaan Pendidikan Di SMAN 5 Yogyakarta: Strategi dan Tantangan Mewujudkan Sekolah Yang Berkualitas Bintang Lazuardi Benteng Buana Muslim; Ani Widayati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.979

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Validation of career decision-making questionnaire for vocational accounting students using exploratory and confirmatory factor analysis Eka Ary Wibawa; Ani Widayati; Arif Rahman Hakim; Arief Nurrahman
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.23380

Abstract

This study aims to validate a career decision-making instrument for vocational accounting students using a quantitative positivist approach. Data were collected from 134 respondents using a Likert scale questionnaire and analyzed through Exploratory Factor Analysis and Confirmatory Factor Analysis. The results reveal that career decision-making consists of four primary factors: career goals, career planning, career readiness, and self-assessment. Career planning was identified as the most dominant factor. The instrument was proven valid and reliable for measuring career decision-making skills in vocational accounting education.
The Role of Company Size in Moderating the Effects of Islamic Corporate Governance and Sharia Compliance on the Financial Performance of Sharia Commercial Banks in Indonesia Elma Halim; Ani Widayati
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ea950x76

Abstract

This study examines the effects of Islamic Corporate Governance (ICG) and Sharia Compliance on the financial performance of Islamic Commercial Banks in Indonesia, while assessing the moderating role of company size. The study employed a quantitative approach using secondary panel data obtained from the annual reports of Islamic Commercial Banks during the 2020–2024 period. The population consisted of 14 Islamic Commercial Banks registered with the Financial Services Authority (OJK), from which eight banks were selected through purposive sampling, resulting in 40 firm-year observations. Financial performance was measured using Return on Assets (ROA), whereas Sharia Compliance was represented by the Profit Sharing Ratio (PSR) and Zakat Performance Ratio (ZPR). Panel data regression and Moderated Regression Analysis (MRA) were performed using EViews 12. The findings indicate that Islamic Corporate Governance, Profit Sharing Ratio, and Zakat Performance Ratio do not significantly influence financial performance. Company size also fails to moderate the relationships between Islamic Corporate Governance and ROA as well as between Profit Sharing Ratio and ROA. However, company size significantly moderates the relationship between Zakat Performance Ratio and financial performance, indicating that larger Islamic banks are more capable of translating zakat performance into improved profitability. These findings highlight that improving financial performance in Islamic banking requires not only stronger governance and Sharia compliance practices but also effective organizational capacity to optimize their implementation.
Implementasi STAD Berbantu Teka-Teki Silang Untuk Meningkatkan Kolaborasi Dan Hasil Belajar Akuntansi : Implementation Of STAD Assisted With Crossword Puzzles To Improve Collaboration And Accounting Learning Outcomes Eko Putro Tri Hartanto; Ani Widayati
Jurnal Pendidikan Akuntansi Indonesia Vol. 24 No. 02 (2026): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v24i02.97600

Abstract

Penelitian ini bertujuan untuk meningkatkan keterampilan kolaborasi dan hasil belajar siswa pada mata pelajaran Dasar-Dasar Akuntansi dan Keuangan Lembaga melalui implementasi model pembelajaran kooperatif tipe STAD berbantu media teka-teki silang. Penelitian Tindakan Kelas ini dilaksanakan dalam dua siklus menggunakan model Kurt Lewin yang meliputi empat tahap, yaitu perencanaan, pelaksanaan, pengamatan, dan refleksi. Subjek dalam penelitian adalah siswa kelas X AKL 1 SMK Negeri 1 Klaten berjumlah 36 siswa. Teknik pengumpulan data menggunakan observasi, tes, dan catatan lapangan. Hasil penelitian menunjukkan implementasi model pembelajaran kooperatif tipe STAD berbantu media teka-teki silang dapat meningkatkan keterampilan kolaborasi dan hasil belajar siswa. Rata-rata keterampilan kolaborasi meningkat dari 65,36% pada siklus I menjadi 83,49% pada siklus II atau meningkat sebesar 18,13%. Selain itu, ketuntasan belajar pada siklus I meningkat dari 44,12% saat pretest menjadi 55,88% saat posttest dengan kenaikan rata-rata kelas dari 67,06 menjadi 73,97. Pada siklus II, ketuntasan hasil belajar meningkat dari 14,29% saat pretest menjadi 94,29% saat posttest dengan kenaikan rata-rata kelas dari 45,60 menjadi 89,84. Dengan demikian, guru akuntansi dapat menggunakan STAD berbantu media teka-teki silang sebagai alternatif pembelajaran aktif.
Pengaruh Kemudahan, Keamanan, dan Inovasi Teknologi terhadap Kepuasan Pengguna dengan Preferensi Platform Pembayaran Digital sebagai Variabel Moderasi Ambar Lena Nur Fatimah; Ani Widayati
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/09sjqr67

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Digital transformation in the financial sector has accelerated the adoption of digital payment platforms such as e-wallets in Indonesia. This study aims to examine the effect of ease of use, transaction security, and technological innovation on user satisfaction, with digital payment platform preference as a moderating variable. The study employs a quantitative approach using a survey method with 200 respondents who are active users of digital payment services in Yogyakarta. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with SmartPLS 4. The results show that ease of use has a positive and significant effect on user satisfaction, indicating that simpler and more user-friendly systems increase satisfaction levels. Transaction security also has a positive and significant effect, highlighting the importance of data protection and transaction safety in shaping user trust and satisfaction. Furthermore, technological innovation significantly influences user satisfaction, suggesting that feature development and system integration enhance user experience. However, digital payment platform preference does not moderate the relationship between ease of use, security, and technological innovation on user satisfaction. Overall, the model explains 74.6% of the variance in user satisfaction, indicating strong predictive relevance. These findings emphasize that usability, security, and innovation are key determinants of digital payment satisfaction in the context of financial technology adoption.
Dampak Coretax System dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Pekanbaru dengan Sanksi Pajak sebagai Variabel Moderasi Agustina Viveronika; Ani Widayati
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/x7zkgg68

Abstract

This study aims to analyze the effect of the Coretax System and tax awareness on MSME taxpayer compliance in Pekanbaru, with tax sanctions as a moderating variable. This research uses a quantitative approach with a survey method. The sample consists of 200 MSME respondents registered at KPP Pratama Pekanbaru Senapelan who have implemented the Coretax System. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results show that the Coretax System has a positive and significant effect on MSME taxpayer compliance. Tax awareness also has a positive and significant effect on taxpayer compliance. Tax sanctions are proven to moderate the relationship between the Coretax System and taxpayer compliance, but do not moderate the relationship between tax awareness and taxpayer compliance. Simultaneously, the Coretax System, tax awareness, and tax sanctions significantly affect MSME taxpayer compliance.  
Migrant Financial Resilience: Penguatan Literasi Keuangan Digital Berkelanjutan bagi Pekerja Migran Indonesia Ani Widayati; Agatha Saputri; Dian Normalitasari Purnama; Arief Nurrahman; Masetah Ahmad Tarmizi
Jurnal Insan Pengabdian Indonesia Vol. 4 No. 3 (2026): September : Jurnal Insan Pengabdian Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/jouipi.v4i3.1076

Abstract

This community service (PkM) program was carried out in response to low financial literacy, minimal investment planning, high non-productive consumption, and limited access to digital entrepreneurship experienced by Indonesian Migrant Workers (PMI) affiliated with Sanggar Belajar (SB) Kepong, Kuala Lumpur, Malaysia. The program aimed to strengthen the financial resilience of PMI through collaboration among Universitas Negeri Yogyakarta (UNY), SB Kepong, Desamind Indonesia, and Universiti Teknologi MARA (UiTM). A community empowerment approach was applied through two complementary modes of activity: an online session on Monday, 8 June 2026, and an offline session on Thursday, 16 July 2026, at SB Kepong, with active involvement of all partner institutions in both sessions. The online session was attended by 35 of 40 registered participants (87.5%), while the offline session was attended by 32 participants (80%). Outcomes achieved to date include the implementation of two stages of Contextual Migrant-Based Financial Literacy Training, a draft financial literacy module grounded in the PMI context, pre-test and satisfaction evaluation data from both sessions, and 34 participants (85% of the 40-participant target) who had drafted personal financial plans. Average participant satisfaction was 3.3 (good) for the online session and 3.6 (very good) for the offline session on a 1-4 scale. These findings indicate that combining online and offline modes broadens participant reach, strengthens cross-border partner engagement, and deepens participants' understanding through direct interaction, and the model is recommended for continuation in the subsequent digital entrepreneurship workshop and mentoring stages.
Migrant Financial Resilience: Penguatan Literasi Keuangan Digital Berkelanjutan bagi Pekerja Migran Indonesia Ani Widayati; Agatha Saputri; Dian Normalitasari Purnama; Arief Nurrahman; Masetah Ahmad Tarmizi
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 5 No. 3 (2026): Oktober: Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v5i3.7953

Abstract

This community service (PkM) program was carried out in response to low financial literacy, minimal investment planning, high non-productive consumption, and limited access to digital entrepreneurship experienced by Indonesian Migrant Workers (PMI) affiliated with Sanggar Belajar (SB) Kepong, Kuala Lumpur, Malaysia. The program aimed to strengthen the financial resilience of PMI through collaboration among Universitas Negeri Yogyakarta (UNY), SB Kepong, Desamind Indonesia, and Universiti Teknologi MARA (UiTM). A community empowerment approach was applied through two complementary modes of activity: an online session on Monday, 8 June 2026, and an offline session on Thursday, 16 July 2026, at SB Kepong, with active involvement of all partner institutions in both sessions. The online session was attended by 35 of 40 registered participants (87.5%), while the offline session was attended by 32 participants (80%). Outcomes achieved to date include the implementation of two stages of Contextual Migrant-Based Financial Literacy Training, a draft financial literacy module grounded in the PMI context, pre-test and satisfaction evaluation data from both sessions, and 34 participants (85% of the 40-participant target) who had drafted personal financial plans. Average participant satisfaction was 3.3 (good) for the online session and 3.6 (very good) for the offline session on a 1-4 scale.