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All Journal Kajian Pendidikan & Akuntansi Indonesia Jurnal Pendidikan Akuntansi Indonesia Jurnal Pendidikan Ekonomi Undiksha Dinamika Pendidikan Jurnal Pendidikan Ilmu Sosial The Indonesian Journal of Planning and Development Al Ishlah Jurnal Pendidikan Assets: Jurnal Akuntansi dan Pendidikan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Economic Education and Entrepreneurship Journal Bubungan Tinggi: Jurnal Pengabdian Masyarakat Edunesia : jurnal Ilmiah Pendidikan BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdi Masyarakat Indonesia East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Social Science, Education, Communication and Economics Carmin: Journal of Community Service Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Asian Journal of Social and Humanities International Journal of Educational Development Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Educational Evaluation and Policy Analysis Jurnal Ragam Pengabdian Profixa: International Journal of Economic and Business Research
Ani Widayati
Universitas Negeri Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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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.
Optimalisasi Standar Operasional Prosedur Berbasis Ekonomi Hijau untuk Penguatan Tata Kelola Pusat Daur Ulang Sampah “Papa Dulang Mami” di Kelurahan Bumijo, Yogyakarta, Daerah Istimewa Yogyakarta Widayati, Ani; MArdiyah, Siti Umi Khayatun; Siregar, Ilham Ramadhan Pandu Setia Negara; Sundawan, Hilmy Pradana; Suyanto, Umar Yeni; Suryaningtyas, Arum; Purnamasari, Niken
Jurnal Abdi Masyarakat Indonesia Vol 6 No 1 (2026): JAMSI - Januari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2323

Abstract

Permasalahan pengelolaan sampah di Kota Yogyakarta semakin kompleks seiring meningkatnya volume sampah yang tidak sebanding dengan kapasitas pengelolaan. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengoptimalkan alur Standar Operasional Prosedur (SOP) administrasi dan keuangan berbasis ekonomi hijau di komunitas Pusat Pengelolaan Daur Ulang Mandiri (PAPA DULANG MAMI) Kelurahan Bumijo, Kota Yogyakarta. Metode kegiatan meliputi sosialisasi, pelatihan, pendampingan, dan evaluasi dengan pendekatan community development. Hasil pelatihan menunjukkan peningkatan pemahaman peserta mengenai SOP administrasi dan keuangan, serta peningkatan partisipasi masyarakat dalam pengelolaan sampah berkelanjutan. Dampak kegiatan ini adalah penguatan tata kelola kelembagaan dan peningkatan kesadaran ekonomi hijau di tingkat komunitas.
Pelatihan Penggunaan Aplikasi Accurate untuk Meningkatkan Kemampuan Penyusunan Laporan Keuangan bagi Guru Akuntansi Kabupaten Temanggung Widayati, Ani; Hakim, Arif Rahman; Ary Wibawa, Eka; Nurrahman, Arief; Saputri, Agatha
Jurnal Abdi Masyarakat Indonesia Vol 6 No 1 (2026): JAMSI - Januari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2337

Abstract

Perkembangan teknologi di era digital menuntut guru akuntansi memiliki kompetensi dalam penggunaan perangkat lunak akuntansi yang selaras dengan kebutuhan dunia kerja dan kurikulum kejuruan. Namun, hasil identifikasi awal menunjukkan bahwa sebagian guru akuntansi yang tergabung dalam MGMP Akuntansi Kabupaten Temanggung masih memiliki keterbatasan dalam menggunakan aplikasi akuntansi berbasis teknologi, khususnya Accurate, yang saat ini banyak digunakan dalam praktik bisnis serta kompetisi dan asesmen kejuruan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru akuntansi dalam menyusun laporan keuangan secara digital melalui pelatihan penggunaan aplikasi Accurate. Metode pelaksanaan kegiatan menggunakan pendekatan pelatihan partisipatif berbasis praktik langsung (hands-on training) yang meliputi pemberian materi konseptual, simulasi penggunaan aplikasi, praktik terbimbing, serta evaluasi melalui pre-test dan post-test. Kegiatan dilaksanakan selama dua hari dan diikuti oleh 40 guru anggota MGMP Akuntansi Kabupaten Temanggung. Hasil kegiatan menunjukkan adanya peningkatan kompetensi peserta yang signifikan, ditunjukkan oleh kenaikan nilai rata-rata pemahaman dari 45,93 pada pre-test menjadi 80,35 pada post-test. Selain itu, sebagian besar peserta mampu mengoperasikan fitur utama Accurate dan menyusun laporan keuangan secara mandiri. Temuan ini menunjukkan bahwa kegiatan pelatihan efektif dalam meningkatkan kompetensi profesional guru akuntansi dan berpotensi mendukung pembelajaran akuntansi yang lebih kontekstual, aplikatif, dan relevan dengan kebutuhan dunia kerja berbasis digital.
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

Abstract

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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

Abstract

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.  
Co-Authors Abdul Fatah Abdullah Taman Abraheem Alsanousi Bilrras Ali, Yousef Agatha Saputri Agustina Viveronika Ambar Lena Nur Fatimah Ananda Normalita Putri Arief Nurrahman Arif Rahman Hakim Arif Rahman Hakim Arum Darmawati Ary Wibawa, Eka Ata Nayla Amalia Bintang Lazuardi Benteng Buana Muslim Buci Morisson Cheryl Clairine Salsabila Dian Normalitasari Purnama Diana Rahmawati Didimus Febi Erwin Talan Djunaedi, Atikah Eka Ary Wibawa Eko Putro Tri Hartanto Elma Halim Elza Firanda Riswani Ike Laura Krisna Indriana Mei Listiyani Inung Pratiwi Isroah Isroah Isti Nurhidayati Johari, Razana Juhaida Meri Erania Elkosi Mispandi Moh Djazari Mufida Ratnasari Muhammad Suhaili Mustofa Mustofa Nenden Susilowati Ngadirin Setiawan Nia Triansari Niken Purnamasari Nurfitri Ramadana Nurul Hidayah Puji Rahayu Ratna Rosita Pangestika Rizqi Ilyasa Aghni S Siswanto Setialana, Pradana Siregar, Ilham Ramadhan Pandu Setia Negara Siswanto Siswanto Siti Umi Khayatun Mardiyah Sukanti Sukanti Sukanti Sukanti Sukanti Sukanti Sukirno Sukirno Sumarsih Sumarsih Sundawan, Hilmy Pradana Suryaningtyas, Arum Susanto, Umar Yeni Sutirman Sutirman Umar Yeni Suyanto Wahyu Lestari Widiastuti, Ayu Yolandaru Septiana, Yolandaru Yuliansah Yuliansah