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All Journal Jurnal Pendidikan Akuntansi Indonesia Journal of Auditing, Finance, and Forensic Accounting Edu Sains: Jurnal Pendidikan Sains dan Matematika Assets: Jurnal Akuntansi dan Pendidikan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Economics and Digital Business Review Journal of Digital Business and Management Sinergi International Journal of Economics Jurnal Inovasi dan Pengabdian
Nurul Hidayah
Universitas Negeri Yogyakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE IMPLEMENTATION OF TEAM GAME TOURNAMENT (TGT) TYPE COOPERATIVE LEARNING MODEL TO IMPROVE LEARNING MOTIVATION AND LEARNING ACHIEVEMENT Nurul Hidayah; Abdullah Taman
Jurnal Pendidikan Akuntansi Indonesia Vol 15, No 1 (2017): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (707.567 KB) | DOI: 10.21831/jpai.v15i1.14813

Abstract

The objective of this research was improving learning motivation and learning achievement of XI Accounting 1 Students of SMK Negeri 1 Pengasih Academic Year 2016/2017 using Cooperative Learning Model Team Game Tournament (TGT) on the subject Accounting for Trading Company. This research was Classroom Action Research (CAR) collaborating with teacher in two cycle. Data collection technique used were questionnare, documentation, and test. Based on research result concluded that implementation of Cooperative Learning Model Team Games Tournament (TGT) could improve Learning Motivation and Learning Achievement of XI Accounting 1 student of SMK 1 Pengasih Academic Year 2016/2017  evidenced by improvement of motivation score and achievement score. Motivation questionnare result shown improvement of students’ learning motivation improved to 5.97% from cycle I of 72.41% increased to 78.13% in cycle II. Improvement of Accounting Learning Achievement calculated from the average score increase of 23.78% in first cycle and increased of 19.61% in the second cycle.Keywords: Cooperative Learning, Team Game Tournament, Learning Motivation, Learning Achievement
The development of 3d augmented reality learning media to enhance students’ motivation in learning calculus Rahmanto, Pramudita; Ismaniati, Christina; Hidayah, Nurul
Edu Sains: Jurnal Pendidikan Sains & Matematika Vol 13 No 2 (2025): VOLUME 13 NUMBER 2 DECEMBER 2025
Publisher : IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/j4sfg137

Abstract

This study aims to develop innovative learning media utilizing 3D Augmented Reality (AR) technology based on mathematical investigation to enhance student motivation in studying calculus. The research follows the Research and Development (R&D) method, adopting the 4D model which includes four stages: Define, Design, Develop, and Disseminate. Data collection involved validity, practicality, and effectiveness test instruments. The results indicate: (1) the validity of the media, evaluated by three expert validators, achieved an average score of 4.5933, categorized as very valid; (2) the practicality, based on student responses after using the media, reached an average of 92.27% across assessed aspects; and (3) the effectiveness test, through a comparison of pretest and posttest scores using a paired t-test and n-gain analysis, showed a learning outcome improvement with a gain score of 48.9429%. The developed media successfully integrates calculus concepts with interactive and immersive visualizations through 3D AR, offering students the opportunity to explore mathematical concepts more intuitively and engagingly. This approach demonstrates promising potential in increasing motivation and improving learning outcomes in calculus education.
Peningkatan Kompetensi Pajak dengan Pelatihan Perhitungan PPh 21 Berbasis Tarif Efektif Rata-rata pada Guru Akuntansi SMK di Kota Yogyakarta: Enhancing Tax Competence through Income Tax Article 21 Calculation Training Based on the Average Effective Rate for Vocational High School Accounting Teachers in Yogyakarta City Hidayah, Nurul; Sukirno, Sukirno; Hutama, Ponty Sya'banto Putra; Sayekti, Fitria Ningrum
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.10871

Abstract

Income Tax (PPh) Article 21 is an essential aspect of financial administration that educators in accounting, particularly vocational high school (SMK) teachers, must master. However, many accounting teachers still struggle to understand the latest calculation methods, especially the application of the Average Effective Rate (TER) in line with the most recent tax regulations. This lack of understanding may lead to errors in teaching students and in practical application in the workplace. Therefore, systematic and practical training is needed to enhance accounting teachers' competence in calculating PPh 21 using the TER method. This training aims to improve teachers' understanding of PPh 21 and TER, provide practice in accurately calculating PPh 21 using TER, and assist in developing teaching materials relevant to industry needs. Through an applied approach, teachers are expected to become more confident in teaching taxation to students, thereby enabling SMK graduates to gain a firmer grasp of taxation. The expected outcomes of this training include improving teachers' competence in calculating PPh 21 with TER, producing a training module as a teaching guide, and publishing an article in a community service journal based on the training results. With this activity, it is expected that the quality of tax accounting education in vocational high schools will improve, bringing long-term benefits to both educators and students.
Measuring the Future of Indonesia's Creative Economy: A Statistical and SWOT Analysis Toward Golden Indonesia 2045 Pangestika, Ratna Rosita; Nurul Hidayah; Niken Purnamasari
Sinergi International Journal of Economics Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v4i1.991

Abstract

The creative economy has become a strategic pillar of Indonesia’s national development, contributing approximately IDR 1,389 Quadrillion Rupiah to GDP in 2024 at current prices and employing more than 24 million workers, based on data from Statistics Indonesia and the Ministry of Tourism and Creative Economy. Using the national classification of creative economy subsectors, this study analyzes development trends, projects future growth toward the Golden Indonesia 2045 agenda, and evaluates strategic positioning through a SWOT framework. This research adopts a descriptive quantitative secondary-data design using time-series data from 2010-2024 derived from Statistics Indonesia, the Ministry of Tourism and Creative Economy, and national planning documents. Analytical techniques include descriptive statistics, trend and projection modeling, and an integrated SWOT analysis linking sectoral indicators with long-term policy targets. The study’s novelty lies in combining projection modeling with subsectoral analysis and aligning strategic evaluation with national development goals. The findings indicate sustained growth with the potential for the creative economy to contribute around 10% of national GDP by 2045. However, challenges remain in financing access, digital infrastructure, and intellectual property governance, highlighting the need for cross-sectoral collaborative policy strategies.
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.
The Power of Tax Relief: How Fiscal Incentives Shape the Creative Industries in Indonesia Hidayah, Nurul; Pangestika, Ratna Rosita; Purnamasari, Niken
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33602

Abstract

This study examines the impact of fiscal incentives, particularly tax relief, on the performance of firms in Indonesia’s creative industries. While tax incentives are widely used to stimulate investment and innovation, their effectiveness in high-uncertainty, intangible-capital sectors such as creative industries is underexplored. In addition, this study also examines the moderating role of policy design, digital maturity, and export orientation. Using institutional theory as a framework, the study applies a fixed-effects panel regression model to 600 firm-year observations from 100 creative firms across 12 Indonesian provinces between 2019 and 2024. The findings reveal that tax relief significantly enhances firm performance, particularly in employment growth, capital investment, and RD. However, the benefits are stronger for firms operating under well-designed policy frameworks, with higher digital maturity or export orientation. This indicates that institutional and firm-specific factors critically shape the effectiveness of fiscal incentives. This study contributes original insights by linking policy design with firm outcomes, offering strategic recommendations for aligning fiscal tools with the digital and innovation-driven nature of the creative economy.
Memperkuat Ketahanan Ekonomi Keluarga Melalui Literasi Gizi bagi Ibu-ibu PKK dalam Mencegah Stunting Menggunakan Aplikasi Stunting Online Ratna Candra Sari; Nurul Hidayah; Niken Purnamasari; Ratna Rosita Pangestika; Candra Widyastuti
Jurnal Inovasi dan Pengabdian Vol. 2 No. 2 (2026): Jurnal Inovasi dan Pengabdian
Publisher : Athallah Publishing Globalndo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/bhaktika.v2i2.373

Abstract

Permasalahan stunting masih menjadi tantangan serius dalam pembangunan kesehatan dan kualitas sumber daya manusia di Indonesia, terutama di wilayah dengan keterbatasan literasi gizi keluarga. Kegiatan ini bertujuan memperkuat resiliensi ekonomi keluarga melalui peningkatan literasi gizi ibu PKK berbasis aplikasi Stunting Online. Metode yang digunakan adalah pendekatan partisipatif melalui sosialisasi, edukasi gizi, implementasi aplikasi, pendampingan, dan evaluasi. Hasil menunjukkan lebih dari 70% peserta memahami konsep gizi seimbang, lebih dari 60% mampu mengidentifikasi faktor risiko stunting, dan lebih dari 70% mampu menggunakan aplikasi secara mandiri. Selain itu, lebih dari 50% peserta mulai memperhatikan variasi menu keluarga serta pentingnya pemantauan kesehatan ibu dan anak. Aplikasi Stunting Online terbukti efektif, mudah diakses, dan berkelanjutan sebagai media edukasi. Program ini tidak hanya meningkatkan pengetahuan, tetapi juga mendorong perubahan perilaku kesehatan keluarga untuk pencegahan stunting.
Pengaruh Persepsi Kemudahan dan Keamanan Penggunaan QRIS Terhadap Minat Transaksi Digital pada Generasi Z di Kecamatan Cikarang Barat, Kabupaten Bekasi Putri Rizki Windiarti; Nurul Hidayah
Journal of Digital Business and Management Vol. 5 No. 2 (2026): Journal of Digital Business and Management
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/0fmdr960

Abstract

This study examines the effects of perceived ease of use and perceived security of QRIS on digital transaction intention among Generation Z in West Cikarang District, Bekasi Regency. A quantitative research approach was employed using questionnaires distributed to 100 respondents selected through purposive sampling. The collected data were analyzed using multiple linear regression with the assistance of SPSS. The results demonstrate that perceived ease of use has a positive and significant effect on digital transaction intention (t = 8.291, p < 0.001), indicating that users are more likely to adopt QRIS when they perceive the system as simple and convenient to use. Perceived security also has a positive and significant effect on digital transaction intention (t = 4.148, p < 0.001), suggesting that users' confidence in transaction safety and data protection encourages the adoption of digital payment services. Furthermore, perceived ease of use and perceived security simultaneously exert a significant influence on digital transaction intention (F = 116.653, p < 0.001). The coefficient of determination (R² = 0.706) indicates that 70.6% of the variation in digital transaction intention is explained by these two variables. These findings highlight that ease of use and system security are key determinants of Generation Z's intention to adopt QRIS as a digital payment method.
Analisis Prediksi Kebangkrutan Usaha Dengan Metode Altman Z-Score Modifikasi Pada PT. Wismilak Inti Makmur Tbk Saat Pandemi Covid 19 Nurul Hidayah; Ni Putu Dian Puspawati
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2567

Abstract

Penulis melakukan penelitian ini untuk memperoleh informasi adanya tanda awal yang menunjukan potensi kebangkrutan pada PT. Wismilak Inti Makmur Tbk ketika puncak pandemi covid 19 di Indonesia. Metode penelitian yang digunakan penulis yaitu deskriptif kuantitatif, merupakan pendekatan yang menggunakan angka-angka, dengan dukungan literatur kepustakaan agar diperoleh kesimpulan yang tepat dan valid berdasarkan hasil analisa atas sesuatu yang diteliti. Data sekunder atau data yang sudah tersedia, berupa laporan keuangan perusahaan periode 2020-2021 digunakan peneliti dalam melakukan penelitian diperoleh dari https://www.idx.co.id. Analisis prediksi kebangkrutan usaha digunakan metode altman Z- Score, merupakan metode yang menggunakan perhitungan rasio keuangan dalam laporan keuangan untuk memprediksi tingkat kebangkrutan suatu usaha. (Supardi, 2003:73). Hasil penelitian menggunakan Altman Z-Score menunjukan bahwa kondisi PT.Wismilak Inti Makmur Tbk dalam dua tahun tersebut berada pada kategori sehat, dengan perolehan nilai 9,086 dan 7,0556 Artinya nilai tersebut sudah melebihi kategori nilai suatu perusahaan dikatakan sehat yaitu Z > 2,6.
Digital Transformation in Formative Assessment of Accounting: A Correlational Analysis of Students’ Perceptions of Gamification, Learning Analytics, and Perceived Usefulness Dian Normalitasari Purnama; Niken Purnamasari; Nurul Hidayah; Aflaha Aziza Awalina
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.23800

Abstract

The rapid advancement of digital technology has transformed formative assessment practices in accounting education by enabling real-time, adaptive, and data-driven feedback. However, the implementation of digital formative assessment remains limited, often lacking personalization and engagement. This study aims to analyze students’ perceptions of gamification, learning analytics, and perceived usefulness in the context of digital formative assessment in accounting. Using a quantitative correlational design with an ex post facto approach, data were collected from accounting education students at Universitas Negeri Yogyakarta through a Likert-scale questionnaire. Validity and reliability tests confirmed that 30 out of 40 items were valid and reliable. Multiple regression and PLS-SEM analyses revealed that both gamification and learning analytics significantly influence perceived usefulness, with learning analytics being the dominant predictor (? = 0.651, p < 0.001), while gamification showed a smaller yet significant effect (? = 0.166, p = 0.017). The model explained 61% of the variance in perceived usefulness (R² = 0.610) and met the goodness-of-fit criteria (SRMR = 0.076). These findings underscore that students’ acceptance of digital formative assessment is more strongly determined by the analytical value and actionable insights provided by learning analytics than by the motivational effects of gamification. The study contributes to extending the Technology Acceptance Model (TAM) within digital accounting education, suggesting that integrating learning analytics with gamification enhances both engagement and perceived usefulness in formative assessment design.
Co-Authors Abdullah Taman Aflaha Aziza Awalina Ani Widayati Candra Widyastuti Christina Ismaniati Dian Normalitasari Purnama Fitria Ningrum Sayekti Ni Putu Dian Puspawati Niken Purnamasari Niken Purnamasari Ponty S.P. Hutama Putri Rizki Windiarti Rahmanto, Pramudita Ratna Candra Sari Ratna Rosita Pangestika Sukirno Sukirno