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Evaluation of the Implementation of the OBE Curriculum with the CIPP Model (Context, Input, Process, and Product) at the Faculty of Economics State University of Medan Choms Gary Ganda Tua Sibarani; Jabal Ahsan; Andi Taufiq Umar
Edumaspul: Jurnal Pendidikan Vol 8 No 2 (2024): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v8i2.8360

Abstract

The curriculum is the primary key to the success of learning, so it is necessary to evaluate, improve, and analyze the implementation of the curriculum. In this study, the researcher examines the implementation of the OBE (Outcome Base Education) Curriculum at the Faculty of Economics, State University of Medan, using the CIPP (context, input, process, product) evaluation model. The methods used in this study are quantitative and qualitative with a mixed-method approach. This research involved second-semester students in three majors at FE Universitas Negeri Medan, namely the accounting department, the economics department, the management department, and several lecturers representing the faculty. The data collection technique uses a questionnaire as the main instrument, and the data is analyzed using the percentage of respondents' achievement rate (TCR Test) for quantitative data. Interview data collection as a supporting tool was analyzed using Miles and Huberman data analysis techniques, namely data reduction, data display, and conclusion or verification. The findings are as follows: 1) The context dimension shows "excellent" results by obtaining an average score of 90,8. 2) The input dimension showed " excellent " results by obtaining an average score of 88,9. 3) The process dimension showed " excellent" results by obtaining an average score of 91,2. 4) The product dimension showed " excellent " results by obtaining an average score of 88,7. Based on the findings, the researcher recommends improvements in each dimension so that the curriculum implementation at OBE in FE Universitas Negeri Medan is in accordance with our expectations
Evaluating the Effectiveness of a Cloud Computing-Based LMS in Developing Learning Skills in Accounting Major Choms Gary Ganda Tua Sibarani; Tri Effiyanti; Jabal Ahsan
Journal Evaluation in Education (JEE) Vol 6 No 4 (2025): October
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jee.v6i4.1979

Abstract

Purpose of the study: This study aims to evaluate the factors influencing student acceptance and satisfaction with SIPDA, a cloud-based Learning Management System (LMS), among accounting majors at the Faculty of Economics, Universitas Negeri Medan. Methodology: A quantitative research design was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The study involved 213 accounting students from both regular and non-education programs, selected through a total sampling approach. Data were collected using structured questionnaires that measured five core constructs: instructor quality, content quality, perceived usefulness, satisfaction, and self-regulation. The collected data were analyzed using SEM-PLS to test the hypothesized relationships and assess model validity and reliability. Main Findings: Of the seven hypotheses tested, six were found to be positive and statistically significant. Instructor and content quality had strong positive effects on perceived usefulness and satisfaction, while perceived usefulness significantly enhanced satisfaction. However, self-regulation showed an adverse indirect effect on satisfaction through perceived usefulness (β = -0.061), indicating that highly self-regulated students are more critical when the LMS fails to meet their expectations. The model demonstrated high predictive validity (R² = 0.790) and fulfilled all reliability and construct validity criteria. Novelty/Originality of this study: This study reveals a counterintuitive relationship between self-regulation and satisfaction. While self-regulation typically fosters positive outcomes, students with greater autonomy and digital literacy are dissatisfied when LMS responsiveness and personalization are lacking. The findings emphasize the need for adaptive, learner-centered LMS designs tailored to self-regulated learners in higher education.
AKTUALISASI LITERASI DAN PENGELOLAAN KEUANGAN TERPADU KEPADA KELOMPOK GURU TAMAN PENDIDIKAN ANAK USIA DINI (TPAUD) DI LINGKUNGAN KEBUN DAN UNIT PABRIK KELAPA SAWIT (PKS) PTPN IV AEK JAMU Haryani Pratiwi Sitompul; Chairina Rizkianda; Choms Gary Ganda Tua Sibarani; Haryadi Haryadi; Jabal Ahsan; Dede Ruslan; Weny Nurwendari; Andri Zainal
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 9 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i9.3170-3176

Abstract

Desa Perkebunan PT. Perkebunan Nusantara (PTPN) IV Ajamu merupakan salah satu desa yang terletak di wilayah Kecamatan Panai Hulu, Kabupaten Labuhan Batu, Provinsi Sumatera Utara. Desa tersebut merupakan sentra operasional perkebunan dan produksi olahan utama kelapa sawit yakni Crude Palm Oil (CPO) dari PTPN IV. TK PAUD Parmadi Siwi merupakan lembaga pendidikan formal binaan PTPN dan difasilitasi oleh PTPN. Fasilitas yang tersedia di TK PAUD Parmadi Siwi tidak dapat dimanfaatkan secara optimal oleh guru karena rendahnya kompetensi pemanfaatan teknologi informasi guru TK PAUD Parmadi Siwi. Peserta didik di TK PAUD Parmadi Siwi memerlukan edukasi literasi keuangan melihat dari pendapatan masyarakat Desa PTPN IV Ajamu yang relatif stabil namun anak usia dini tidak diberikan edukasi mengenai literasi keuangan. Pelatihan pembuatan rapot menggunakan excel dan edukasi literasi keuangan menggunakan busy book menjadi solusi dari permasalahan yang ada di Desa PTPN IV Ajamu. Kegiatan dilakukan pada hari yang berbeda. Hasil dari kegiatan adalah peningkatan kompetensi guru terhadap pemanfaatan teknologi dan peserta didik yang mulai memahami tentang literasi keuangan sehingga dapat menggunakan uang dengan bijak. Saran untuk kedepannya adalah pemantauan dari pemerintah desa untuk program ini agar terus berdampak positif bagi guru dan peserta didik TK Parmadi Siwi. 
Pengaruh Pemahaman Akuntansi Dasar Dan Keaktifan Belajar Terhadap hasil Belajar MYOB Dengan Kemandirian Belajar Sebagai Variabel Moderating Dimas Fahruzi; Choms Gary Ganda Tua Sibarani; La Hanu; Jufri Darma; Roza Thohiri
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to significantly test the influence of basic accounting understanding and learning activity on MYOB learning outcomes, with learning independence as a moderating variable. Using a causal associative design, this study attempts to uncover the causal relationship between variables. The research subjects were 62 grade XI AKL students at SMKN 1 Pantai Cermin who had taken the computerized accounting (MYOB) subject, where the entire population was sampled (total sampling). Data were collected through observation, documentation, questionnaires, and tests. The results of the analysis showed several important findings: (1) Basic Accounting Understanding was proven to have a significant influence on MYOB learning outcomes (T-statistic: 3.633; P-value: 0.000). (2) Learning Activity did not show a significant influence on MYOB learning outcomes (T-statistic: 0.916; P-value: 0.181). (3) Learning Independence itself had a significant influence on MYOB learning outcomes (T-statistic: 2.026; P-value: 0.023). (4) The influence of Basic Accounting Understanding on MYOB learning outcomes becomes significant when moderated by learning independence (T-statistic: 1.829; P-value: 0.035). (5) The influence of Learning Activeness on MYOB learning outcomes also becomes significant when moderated by learning independence (T-statistic: 1.724; P-value: 0.042).
Does Learning Behavior Moderate the Influence of Emotional Intelligence and Spiritual Intelligence on Vocational Accounting Students? Yuli Anastasya Br Sinuhaji; Andri Zainal; Jufri Darma; Rini Herliani; Choms Gary Ganda Tua Sibarani
Jurnal VARIDIKA Volume 36 No 2, December 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/varidika.v36i2.5906

Abstract

Inadequate comprehension of accounting among students in class X who specialize in accounting at a vocational school in Medan is the primary concern of this investigation. The objective of this investigation is to ascertain the influence of emotional intelligence on the understanding of accounting. (2). The influence of spiritual intelligence on the understanding of accountancy. (3). The influence of spiritual intelligence and emotional intelligence on the understanding of accountancy. (4). Is the relationship between emotional intelligence and accounting comprehension moderated by learning behavior? (5). Is the relationship between spiritual intelligence and accounting comprehension moderated by learning behavior? This investigation is retrospective. The population for this study consisted of all 140 students enrolled in the Vocational Accounting program in class X. The research included a sample of 140 students, and the sampling approach used was complete sampling. The information was gathered using research interviews and accounting exam queries. The research questionnaire underwent initial testing to assess its validity and reliability. However, the accounting comprehension test questions were not subjected to such testing as they were derived from a multiple-choice test found in a school textbook with a legitimate ISBN. Subsequently, the data underwent processing utilizing the SPSS version 25 software. The research findings indicated that Emotional Intelligence and Spiritual Intelligence had a favorable and substantial impact on Accounting Understanding, with the influence being controlled by Learning Behaviour.
VALIDITAS MEDIA PEMBELAJARAN E-MODUL ACCURATE PADA MATA PELAJARAN KOMPUTER AKUNTANSI Restina Purba; Choms Gary Ganda Tua Sibarani; Cindy Milasari Br.Sitanggang; Meylin Simalango
Jurnal Muara Pendidikan Vol. 10 No. 2 (2025): Jurnal Muara Pendidikan, Vol 10 Issue 2, Desember 2025
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v10i2.3519

Abstract

This study focuses on the development of an interactive E-Module based on the Accurate application as a learning medium for Accounting Computer subjects in vocational high schools. The research was motivated by the need of eleventh-grade Accounting students at SMKN 7 Medan for practical and efficient self-learning resources to better understand the preparation of digital financial statements using Accurate 5, considering the limitations of conventional learning media available at the school. The research employed the Research and Development (R&D) method by adopting the ADDIE model, which consists of analysis, design, development, implementation, and evaluation stages. The final product, an E-Module, is equipped with various interactive features such as material presentations with illustrations, instructional videos, real case examples, and practice exercises. The validation results indicated a very high level of feasibility, with a score of 90% from media experts and 92% from material experts, thus categorized as highly valid. The findings highlight that the Accurate E-Module is feasible to be used as an independent learning medium aligned with the student-centered learning approach in the Merdeka Curriculum. Therefore, this product offers an innovative solution for both teachers and students in addressing the challenges of accounting learning in the digital era.
Pengembangan Aplikasi Pembelajaran Akuntansi Keuangan Berbantuan Flutterflow dengan Integrasi Artificial Intelligence Fadil Muhammad; Roza Thohiri; Jufri Darma; Tuti Sriwedari; Choms Gary Ganda Tua Sibarani
Jurnal Muara Pendidikan Vol. 11 No. 1 (2026): Jurnal Muara Pendidikan, Vol 11 Issue 1, June 2026
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v11i1.4087

Abstract

This study aims to develop an Android-based learning application called AiC: Accounting in Companion integrated with Gemini AI to assist vocational students in understanding Financial Accounting. The research method used was Research and Development (R&D) with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Research instruments included expert validation sheets, student response questionnaires, and learning outcome tests (pre-test and post-test). The research subjects consisted of 30 students from class XI AKL SMKN 7 Medan. The results showed a material feasibility level of 93% (Very Feasible) and a media feasibility level of 75% (Feasible). The practicality test by students obtained an average score of 91% (Very Practical). The effectiveness test using N-Gain analysis resulted in a score of 0.41, which falls into the Medium improvement category. The primary feature, AI-driven smart recommendations, successfully provided personalized guidance and automatic material navigation for students experiencing difficulties in quizzes. The conclusion of this study is that the AiC application is very feasible, practical, and effective as an innovative adaptive learning medium in the digital era.
Pengembangan Lembar Kerja Peserta Didik Berbasis Augmented Reality Berbantuan Assemblr Edu Restina Purba; Choms Gary Ganda Tua Sibarani; Andri Zainal; Weny Nurwendari; Ulfa Nurhayani
Jurnal Muara Pendidikan Vol. 11 No. 1 (2026): Jurnal Muara Pendidikan, Vol 11 Issue 1, June 2026
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v11i1.4089

Abstract

This research was driven by the lack of student enthusiasm in Accounting lessons. It aims to outline both the validity of a student worksheet (LKPD) integrated with Augmented Reality (AR) technology and the reactions of students upon utilizing it. The study took place during the 2025/2026 academic term at SMK Negeri 7 Medan. A limited trial was conducted involving 10 eleventh-grade students from the AKL 3 class, focusing specifically on an AR-supported LKPD covering the worksheet (neraca lajur) material.The methodology applied was Research and Development (R&D) following the 4D framework (Define, Design, Develop, Disseminate). Information was gathered via interviews, observations, questionnaires, and documentation. The educational product underwent expert appraisal by content and media specialists, alongside a teaching practitioner, prior to student testing. Findings revealed that the designed LKPD achieved a highly valid status. Evaluation scores stood at 88% from content specialists, 90.66% from media experts, and 91.11% from the educator. Furthermore, student feedback during the limited trial recorded an 88.88% approval rate, falling into the very good category. Consequently, the AR-integrated LKPD is deemed highly appropriate and feasible for facilitating Accounting instruction, most notably for the worksheet topic.
EVALUASI KETERCAPAIAN INDIKATOR KINERJA PROGRAM MAKAN BERGIZI GRATIS: ANALISIS DAMPAK PADA PENDIDIKAN Jabal Ahsan; Andi Taufiq Umar; Choms Gary Ganda Tua Sibarani
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v6i2.11113

Abstract

  ABSTRACT This study aims to evaluate the achievement of the performance indicators of the Free Nutritious Meal Program (MBG) and analyze its impact on education in Percut Sei Tuan District. The study employed a mixed-method approach by combining quantitative and qualitative methods to obtain a comprehensive understanding of the program implementation. Quantitative data were collected through structured questionnaires, student attendance records, and academic achievement scores before and after the implementation of the program. Statistical analysis was conducted to identify significant changes in attendance stability, learning motivation, and student academic performance. Meanwhile, qualitative data were obtained through in-depth interviews and field observations to explore stakeholders’ perceptions regarding service quality, distribution consistency, and the relevance of the program to local needs. The findings indicate that the MBG Program contributes positively to improving student attendance, learning motivation, and academic achievement. The study also reveals that the success of the program is influenced by distribution consistency, food quality, and school support during implementation. Therefore, the MBG Program not only improves students’ health conditions but also strengthens the achievement of educational goals at elementary and secondary school levels in Percut Sei Tuan. ABSTRAK Penelitian ini bertujuan untuk mengevaluasi ketercapaian indikator kinerja Program Makan Bergizi Gratis (MBG) serta menganalisis dampaknya terhadap pendidikan di Kecamatan Percut Sei Tuan. Penelitian menggunakan pendekatan mixed-method dengan menggabungkan metode kuantitatif dan kualitatif untuk memperoleh gambaran yang komprehensif mengenai implementasi program. Data kuantitatif dikumpulkan melalui kuesioner terstruktur, data kehadiran siswa, dan nilai akademik sebelum serta sesudah pelaksanaan program. Analisis statistik digunakan untuk mengidentifikasi perubahan yang signifikan terhadap kehadiran, motivasi belajar, dan hasil belajar siswa. Sementara itu, data kualitatif diperoleh melalui wawancara mendalam dan observasi lapangan guna menggali persepsi para pemangku kepentingan terkait kualitas layanan, keteraturan distribusi makanan, serta kesesuaian program dengan kebutuhan lokal. Hasil penelitian menunjukkan bahwa Program MBG memberikan kontribusi positif terhadap peningkatan stabilitas kehadiran siswa, motivasi belajar, dan capaian akademik. Temuan penelitian juga memperlihatkan bahwa keberhasilan program dipengaruhi oleh konsistensi distribusi, kualitas makanan, dan dukungan sekolah dalam pelaksanaan program. Dengan demikian, Program MBG tidak hanya berperan dalam meningkatkan kesehatan siswa, tetapi juga mendukung penguatan tujuan pendidikan pada jenjang sekolah dasar dan menengah di Percut Sei Tuan.
PENERAPAN MODEL PROBLEM BASED LEARNING BERBANTUAN KAHOOT UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR AKUNTANSI SISWA KELAS XI SMKS PAB 2 HELVETIA Maria Finsensia Sihaloho; Rini Herliani; Ramdhansyah Ramdhansyah; Pasca Dwi Putra; Choms Gary Ganda Tua Sibarani
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v6i3.11408

Abstract

This study was motivated by the low motivation and accounting learning outcomes of eleventh-grade students at SMKS PAB 2 Helvetia, as indicated by limited participation in classroom activities, low learning enthusiasm, and the inability of many students to achieve the Minimum Learning Achievement Criteria (KKTP). The study aimed to improve students’ motivation and accounting learning outcomes through the implementation of the Problem Based Learning (PBL) model assisted by the Kahoot application. This research employed Classroom Action Research (CAR) conducted in two cycles involving 17 eleventh-grade accounting students as research subjects. Data were collected through observation, learning outcome tests, and documentation. The findings revealed that the implementation of the PBL model assisted by Kahoot significantly improved students’ learning motivation. In the first cycle, 10 students (58.8%) demonstrated good learning motivation, which increased to 14 students (82.4%) in the second cycle. This improvement was reflected in greater participation in discussions, increased confidence in asking questions, and higher enthusiasm during learning activities. Learning outcomes also improved substantially, with the percentage of students achieving mastery increasing from 29.4% (5 students) in the pre-test to 64.7% (11 students) in the first cycle and 88.2% (15 students) in the second cycle. Therefore, the Problem Based Learning model assisted by Kahoot proved effective in enhancing both learning motivation and accounting learning outcomes among eleventh-grade students at SMKS PAB 2 Helvetia. ABSTRAK Penelitian ini dilatarbelakangi oleh rendahnya motivasi dan hasil belajar akuntansi peserta didik kelas XI SMKS PAB 2 Helvetia yang ditunjukkan oleh rendahnya keterlibatan dalam pembelajaran, kurangnya semangat belajar, serta belum tercapainya Kriteria Ketercapaian Tujuan Pembelajaran (KKTP) oleh sebagian besar siswa. Penelitian ini bertujuan untuk meningkatkan motivasi dan hasil belajar akuntansi melalui penerapan model Problem Based Learning (PBL) berbantuan media Kahoot. Metode yang digunakan adalah Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus dengan melibatkan 17 peserta didik kelas XI Akuntansi sebagai subjek penelitian. Teknik pengumpulan data meliputi observasi, tes hasil belajar, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan model PBL berbantuan Kahoot mampu meningkatkan motivasi belajar siswa. Pada siklus I, sebanyak 10 siswa (58,8%) menunjukkan motivasi belajar yang baik, kemudian meningkat menjadi 14 siswa (82,4%) pada siklus II. Peningkatan motivasi ditandai dengan bertambahnya keaktifan dalam diskusi, keberanian bertanya, dan antusiasme selama pembelajaran. Hasil belajar juga mengalami peningkatan, dari 5 siswa (29,4%) yang tuntas pada pre-test menjadi 11 siswa (64,7%) pada siklus I dan meningkat lagi menjadi 15 siswa (88,2%) pada siklus II. Dengan demikian, model Problem Based Learning berbantuan Kahoot terbukti efektif dalam meningkatkan motivasi dan hasil belajar akuntansi siswa kelas XI SMKS PAB 2 Helvetia.
Co-Authors Adek Cerah Kurnia Azis Akhfini Al Munawir Mubarok Andi Taufiq Umar Andri Zainal Anggi Sitohang Anjas Pradana Anjhu Soujzha Azizul Kholis Bajoka Nainggolan Chairina Rizkianda Chalil, Syahrizal Christian Rivaldo Sialoho Cindy Milasari Br.Sitanggang Dea Natalia Sembiring Dede Ruslan Dedy Husrizal Syah, Dedy Husrizal Delima Sianipar Dewi Ratna Sari Dian Y.T.S Situmorang Diana Fitri Dila Fajria Sianipar Dimas Fahruzi Erik Martua Simatupang Fadil Muhammad Fuaddinda Putri Salsabila Gartima Sitanggang Hana Elisabet Simanjuntak Haryadi Haryadi Haryani Pratiwi Sitompul Hasna Cecilia Purba Hidayat, OK Sofyan Irwansyah Irwansyah Isti Maunida Hanum Jabal Ahsan Jesika Trimanda Br Ginting Jihen Ginting Jufri Darma Jufri Darma Jufri Darma Juniar Hutahaean Kristin Wulan Liberti Vivanis Gulo La Hanu Litani Fivetrin Siregar Maria Finsensia Sihaloho Marshanda Cristina Sari Malau Martua Haojahan Saragih Marudut Sinaga Meylin Simalango Mhd. Andi Abdillah Triono Muhammad Ariel Muhammad Syafrizal Lubis Murniaty Simorangkir Nasrullah Hidayat Natasya Ramadhani Citra Nathanael Sitanggang Nathanael Sitanggang Nelly Armayanti Nelly Armayanti Nur Basuki Nurhayani, Ulfa Nurnaziah Nurnaziah Pasca Dwi Putra Putri A Aruan Putri Lynna A. Luthan Putri Lynna A. Luthan Rahel May Carry Sibuea Rahmat Juang Lase Ramdhansyah Ramdhansyah Restina Purba Ribka Joy Nejevrina Panjaitan Rini Herliani Rini Natalina Sitanggang Rini Widiyanti Rio Parulian Sitompul Rotua Sahat Pardamean Simanullang Roza Thohiri Saronom Silaban Selamat Triono Situmeang, Chandra Sofia Lira Purba Sondang Aida Silalahi Sri Mutmainnah Sriwedari, Tuti Suhairiani Suhairiani Suharianto , Joko Sumarno . Susi Bayu Batunanggar Tapi Rumondang Sari Siregar Taufik Hidayat Thamrin Thohiri, Roza Tri Effiyanti Tuti Sriwedari Ulfa Nurhayani Vivi Afriliani Weny Nurwendari Weny Nurwendari Widya Arwita Yolanda Pratiwi Yuli Anastasya Br Sinuhaji