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All Journal Jurnal Pendidikan Akuntansi Indonesia Niagawan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Teknologi Pendidikan EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Equilibrium: Jurnal Pendidikan JURNAL PENGABDIAN KEPADA MASYARAKAT IJBE (Integrated Journal of Business and Economics) PEMBELAJAR: Jurnal Ilmu Pendidikan, Keguruan, dan Pembelajaran SAR (Soedirman Accounting Review): Journal of Accounting and Business Pendas : Jurnah Ilmiah Pendidikan Dasar Ganaya: Jurnal Ilmu Sosial dan Humaniora Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA EDUKATIF : JURNAL ILMU PENDIDIKAN GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Dedikasi Pendidikan JCRS (Journal of Community Research and Service) Jurnal Aplikasi Akuntansi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Pengabdian kepada Masyarakat Nusantara Maslahah: Jurnal Pengabdian Masyarakat SECONDARY : Jurnal Inovasi Pendidikan Menengah (JIPM) Edu Cendikia: Jurnal Ilmiah Kependidikan JURNAL ILMIAH GLOBAL EDUCATION Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ipteks Terapan : research of applied science and education Jurnal Kajian Ilmu Pendidikan (JKIP) Sisfo: Jurnal Ilmiah Sistem Informasi Jurnal Ilmu Pendidikan dan Sosial JURNAL MUARA PENDIDIKAN Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Education and Learning EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran Edumaspul: Jurnal Pendidikan
Thohiri, Roza
Fakultas Ekonomi, Universitas Negeri Medan, Medan, Indonesia
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INITIATING THE IMPLEMENTATION OF BASIC PRINCIPLES OF GOOD COOPERATIVE GOVERNANCE IN THE VALUE CHAIN FINANCIAL MANAGEMENT AT THE COOPERATIVE OF FAJAR SURYA MANDIRI IN THE DISTRICT OF SIMALUNGUN Yuni, Revita; Thohiri, Roza; Hastuti, Pebri; Silaban, Putri Sari M. J.
Journal of Community Research and Service Vol. 2 No. 2: July 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i2.13173

Abstract

AbstractThis applied research focuses on the initiative to develop a model of value chain financial management that further enabling the implementation of cooperative governance in the whole aspect of business managed by the cooperative of Fajar Surya Mandiri located at the village of Bandar Jawa, of sub-district of Bandar in the district of Simalungun at the Province of Sumatera Utara, Indonesia. More specifically, the application internal control system was introduced in cooperative business management activities that are mainly engaged with poultry and freshwater pond fish productions. The management was facilitated with the technical knowledge on the preparation of financial statements based on Financial Accounting Standard of Entities without Public Accountability as well as guiding staffs in the preparation of Standard Operating Procedure (SOP) for accounting and finance related activities and developing a website that provides profile and products of the cooperative. Applied outcomes of this community service engagement consisted of SOP and guidelines on the preparation of the financial statements of the cooperative as well as the company website and social media accounts for relevant marketing purposes.Keywords: Applied Research, Cooperative, SOP of Financial Reporting, Value Chain Financial Management, Simalungun.
THE ACTUALIZATION OF THE INCREASED COMPETITIVENESS OF OIL PRODUCTS RUB HERBACEOUS TRADITIONALLY THROUGH BRANDING AND CERTIFICATION OF PRODUCT QUALITY ASSURANCE UMK RAMBAL DELI IN KECAMATAN GALANG Thohiri, Roza; Zainal, Andri; Putra, Pasca Dwi; Suharianto, Joko
Journal of Community Research and Service Vol. 3 No. 1: January 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i1.14430

Abstract

The activities of the CPM with the title of œthe Actualization of the Improvement of the Competitiveness of the Product Oil Scrub Traditional Herbs Through Branding and Certification Guarantee the Quality of Products UMK Rambal Deli in District Girders this is focused on penuntasan 3 (three) problems specific be problem specific namely (1) Absence of the actualization of the knowledge explicit (explicit knowledge) in the product oil rub the traditional herbs that is produced; (2) product competitiveness the relative weakness with the management of production, marketing and finance is still traditional and; (3) the Body efforts yet there the body order official and permit the efforts which have not yet registered. Partners involved in the activities of the CPM this is the UMK Rambal Deli led by Mr. Agus Hidayat. UMK is located in the Street Sergeant M. Arifin gg. Muslim Lk. II wards Girders of the City, Subdistrict Girders, Regency of Deli Serdang. As an alternative solution for the settlement of the problem referred to consists of: (1) documentation of the profile and the formula of the products in print and electronic; (2) modernization and amplification of diffuse marketing: finishing and marketing system, and; (3) the assitance management certificate stand SME and business licenses. The activities of the CPM this will produce some external of them: The Proceedings, the Application of ABOUT and Product Innovation, draft pocket book, assitance management certificate stand order and clearance order.Keywords: SME, Certificate of Incorporation, Business license, Packaging.
AIR BRUSH TECHNOLOGY, WEBSITE BRANDING AND CASH FLOW MANAGEMENT IN J-ART MEDAN Thohiri, Roza; Harahap, Khairunisa; Maulana, Bagoes; Zainal, Andri; Putra, Pasca Dwi
Journal of Community Research and Service Vol. 3 No. 2: July 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i2.15979

Abstract

This dedication activity is focused on solving the problems that become priority problems, namely the lack of application of appropriate technology tools that can accelerate the process of coloring art products, and good and standardized management and financial strategies and website creation. The partners involved in this activity are J-Art SMEs led by Mr. Faisal Walad. This UMKM is located at Jalan Umar Gg. Karsidi No.70, Glugur Darat I Village, Medan Timur District. The service activities referred to are the provision and assistance of the use of wind compressor machines and spray guns, good management assistance and assistance of manual and electronic financial reports and the provision of website branding. This activity also resulted in several outcomes in the form of TTG implementation, management and financial assistance and a commercial website.Keywords: Air Brush; Management; Finance; Website.
DETERMINANTS OF INVESTORS DECISION MAKING: A CASE STUDY IN THE INDONESIA STOCK EXCHANGE (IDX) Thohiri, Roza; Yuni, Revita; Hastuti, Pebri
Journal of Community Research and Service Vol. 4 No. 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.18493

Abstract

Inflation in Indonesia tends to perform an issue for investors with regards to the yield value from the investment instrument they put in. The capital market in Indonesia is currently promoting stake in shares with the slogan "let's save shares," which at this time, the returns continue to improve. The purpose of this research to identify the characteristics of stock investors in the IDX, analyze the decision making process of stock investors to choose stocks in the Indonesian stock exchange. It is also intended to find out factors influencing investors to engage in trading activities on the IDX. The data analysis technique used is the validity and reliability of the questionnaire given to respondents, descriptive analysis, and factor analysis. The results of the study found that the validity and reliability of this study are valid and reliable. In the decision-making stage of stock purchase, it is obtained the introduction of problems with sources of income as the primary goal to get capital gains and dividends. Most information searches come from the internet with information searching time around 1-2 days. In evaluating alternatives in making purchases, it turns out stock is the leading choice, with the main consideration being the profit potential. In determining the purchase decision, all respondents have planned well, and themselves have the most influence with the decision making time ranging from 2-7 days. Post-purchase behavior respondents were satisfied with their choice, and the waiting time to get benefits ranged from 3-4 weeks. This research shows, four factors influence investors in buying and selling shares on the IDX, namely information factors, preferred stock factors, market activity factors, and risk-limiting factors. The most influential factor is the information showing the highest percentage of 46.52 percent, among other observed factors. Keywords: Capital Market, Investors, Factor Analysis, Decision Making.
Pengaruh Komunikasi Persuasif Guru, Pemberian Reward Dan Lingkungan Sekolah Terhadap Motivasi Belajar Akuntansi Dasar Kelas X SMK Negeri 1 Binjai Halawa, Paskah Ria April Yanti; Thohiri, Roza; Hanu, La; Nurhayani, Ulfa; Darma, Jufri
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 6 No. 1 (2025): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v6i1.1285

Abstract

ABSTRAKMasalah dalam penelitian ini adalah rendahnya motivasi belajar siswa akuntansi di SMK Negeri 1 Binjai. Tujuan penelitian ini adalah untuk mengetahui pengaruh komunikasi persuasif guru terhadap motivasi belajar akuntansi dasar siswa kelas X SMK Negeri 1 Binjai, pengaruh penghargaan terhadap motivasi belajar, dan pengaruh lingkungan sekolah terhadap motivasi belajar. Penelitian ini dilakukan di SMK Negeri 1 Binjai. Populasi penelitian adalah seluruh siswa kelas X Akuntansi Dasar yang berjumlah 70 orang. Teknik pengambilan sampel yang digunakan adalah total sampling sehingga diperoleh 70 responden. Analisis data menggunakan analisis Partial Least Square (PLS) melalui software SmartPLS. Pengumpulan data dilakukan dengan menggunakan kuesioner dan analisis yang dilakukan meliputi pengujian Algoritma PLS, Bootstrapping PLS, dan pengujian hipotesis berdasarkan p-value dengan ambang batas signifikansi kurang dari 0,05. Hasil analisis menunjukkan bahwa average variance extracted (AVE) melebihi 0,5 dan indikator outer loading lebih besar dari 0,6. Untuk hipotesis mengenai komunikasi persuasif guru, nilai-p lebih kecil dari ambang batas signifikansi 0,05 (0,000 < 0,05), yang berarti hipotesis diterima, yang menunjukkan bahwa komunikasi persuasif guru secara signifikan mempengaruhi motivasi belajar siswa. Demikian pula, hipotesis mengenai penghargaan menunjukkan nilai-p lebih kecil dari 0,05 (0,000 < 0,05), yang berarti penghargaan secara signifikan mempengaruhi motivasi belajar siswa. Terakhir, hipotesis mengenai lingkungan sekolah juga memiliki nilai-p lebih kecil dari 0,05 (0,000 < 0,05), yang berarti lingkungan sekolah secara signifikan mempengaruhi motivasi belajar siswa.
Penerapan Model STAD Berbantuan LKPD untuk Meningkatkan Aktivitas dan Hasil Belajar Siswa Ayu, Putri; Sibarani, Choms Gary Ganda Tua; Zainal, Andri; Thohiri, Roza
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 6 No. 2 (2025): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v6i2.1436

Abstract

Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar siswa kelas XI AKL SMK Dwitunggal 1 yang berjumlah 33 orang siswa dengan menggunakan model STAD berbantuan LKPD. Teknik pengumpulan data dalam penelitian ini menggunakan observasi aktivitas belajar dan tes hasil belajar, yang dianalisis menggunakan metode kuantitatif dan kualitatif. Hasil observasi menunjukkan peningkatan aktivitas belajar siswa dari 39,40% meningkat menjadi 87,88%. Capaian tersebut menggambarkan bahwa aktivitas belajar siswa menjadi lebih baik pasca‐tindakan dibandingkan dengan pra-tindakan. Selain itu pada hasil belajar siswa pada ranah kognitif mengalami peningkatan yang signifikan hingga mencapai ketuntasan 100%. Kemudian capaian hasil belajar pada ranah afektif (87,88%) dan psikomotorik (84,85%) juga menunjukkan peningkatan yang positif dan telah memenuhi batas ketuntasan secara klasikal. Dengan demikian, dapat disimpulkan bahwa penerapan model STAD berbantuan LKPD efektif dalam meningkatkan aktivitas dan hasil belajar siswa kelas XI AKL SMK Dwitunggal 1.
Penerapan Model Pembelajaran Contextual Teaching And Learning Untuk Meningkatkan Aktivitas Dan Hasil Belajar Administrasi Pajak Di SMKN 1 Sidikalang Lingga, Marni; Thohiri, Roza; Zainal, Andri; Ramdhansyah
Indonesian Journal of Education and Learning Vol. 8 No. 1 (2024): Oktober 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/ijel.v8i1.1838

Abstract

This study overcomes the problem of low activity and learning outcomes of students in class XI AKL 1 SMK N 1 Sidikalang, consisting of 36 students. This study aims to improve activity and learning outcomes by using the Contextual Teaching and Learning model. Data were collected through activity observation sheets and learning outcomes tests, then analyzed quantitatively and qualitatively. 1) In cycle I, the first meeting showed an average of 27.77% active activities, then in cycle II, it increased with an average of 77.77% active activities. 2) The average pre-test score was 72.77% with 17 students (47.22%) complete, post-test cycle I 75% with 19 students (52.77%) complete, and post-test cycle II 85.27% with 32 students (88.88%) complete, meeting the success indicator ≥85%. In conclusion, the application of the Contextual Teaching and Learning model succeeded in improving student learning activities and outcomes.
PENGEMBANGAN MEDIA PEMBELAJARAN ANDROID BERBANTUAN MIT APP INVENTOR UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA sitompul, Andreas Jones r; Thohiri, Roza; Zainal , Andri; Haryadi; Hasibuan, Ali Fikri
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.v10i2.3456

Abstract

This research was motivated by the low learning motivation of students in accounting subjects. The study aims to develop Android-based learning media using MIT App Inventor that is feasible, practical, effective, and can improve learning motivation of grade XI AKL students at SMK Negeri 1 Medan. This development research used the ADDIE model (Analysis, Design, Development, Implementation, Evaluation) and involved 32 students of class XI AKL 1 in the 2025/2026 academic year. Data were collected through interviews, observations, questionnaires, and documentation. The media was validated by material experts (98%), media experts (90%), and practitioner experts (95%). Student responses showed the media was effective (82%). Motivation improvement was proven through a t-test, with t-count = 29.149 > t-table = 2.0395 and Sig. = 0.000 < 0.05. The developed media includes interactive content accessible via Android, facilitating independent and engaging learning. The results confirm that the Android-based learning media assisted by MIT App Inventor is feasible, effective, and significantly increases students' motivation in learning financial accounting, particularly on fixed asset material
Kajian Literatur Penerapan Persamaan Linear Dalam Analisis Permintaan Dan Penawaran Pada Matematika Ekonomi Thohiri, Roza; Purba, Nia Gracelia; Lubis, Anisa Putri Br; Hutagalung, Debora Cecilia
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4816

Abstract

Matematika ekonomi berperan penting dalam menjelaskan hubungan kuantitatif antara berbagai variabel ekonomi seperti permintaan, penawaran, dan harga. Persamaan linear merupakan konsep matematis fundamental yang banyak digunakan dalam analisis ekonomi untuk menggambarkan hubungan proporsional antara variabel ekonomi dan menganalisis keseimbangan pasar secara sistematis. Penelitian ini bertujuan mengkaji penerapan persamaan linear dalam analisis permintaan dan penawaran pada matematika ekonomi melalui pendekatan kajian literatur komprehensif. Penelitian ini menggunakan metode kualitatif dengan pendekatan kajian literatur sistematis. Populasi penelitian adalah seluruh literatur ilmiah yang membahas penerapan persamaan linear dalam analisis permintaan dan penawaran pada matematika ekonomi yang dipublikasikan tahun 2021-2025. Sampel terdiri dari 25 sumber literatur primer yang dipilih melalui purposive sampling dengan pendekatan snowball sampling. Instrumen penelitian menggunakan protokol kajian literatur, sedangkan analisis data menggunakan analisis isi kualitatif dengan pendekatan refleksif. Hasil penelitian menunjukkan bahwa model persamaan linear memiliki peran fundamental dalam menentukan titik keseimbangan pasar, menganalisis perubahan harga, dan memahami pengaruh kebijakan ekonomi terhadap dinamika permintaan dan penawaran. Model linear terbukti efektif secara teoritis dan aplikatif, mulai dari perencanaan produksi, analisis titik impas, hingga evaluasi kebijakan fiskal. Penelitian menyimpulkan bahwa penerapan persamaan linear dalam matematika ekonomi dapat memperkuat kemampuan analitis dan membantu memahami keterkaitan antara teori ekonomi dan praktik pasar, meskipun memiliki keterbatasan dalam menangkap dinamika ekonomi yang kompleks.
Development of Android-Based E-LKPD Assisted by Liveworksheet in Basic Accounting Subjects at SMKN 1 Medan Putri Rahmadani Sitorus; Andri Zainal; Haryadi Haryadi; Ali Fikri Hasibuan; Roza Thohiri
Edumaspul: Jurnal Pendidikan Vol 9 No 1 (2025): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v9i1.8809

Abstract

This study aims to develop an android-based e-LKPD assisted by liveworksheet for basic accounting subjects at SMKN 1 Medan using the 4D development model (Define,Design, Develop, Disseminate) and the research & Development (R&D) BSNP standards, assess its practicality thorough responses from accounting teachers and students, and measure the product’s effectiveness tho]rough post-test results. The research process began with a needs analysis conducted through interviews with accounting teachers and distributing questionnaires to students. Subsequently, a draft of the e-LKPD was designed and validated by material and media experts. The validity test results showed that content feasibility scored 92,3%, presentation feasibility 95%, language feasibility 96%, and media feasibility 94%, all categorized as very valid. The practicality test revealed teacher responses regarding interest and language at 91,6%, with language feasibility at 83,3%. Meanwhile, student responses include interest at 82,6% material at 80,5%, and language at 82,9%, all classified as very practical. The effectiveness test through post-test results showed a student pass rate 85,7%, categorized as very good.Based on these findings, the android-based e-LKPD assisted by liveworksheet is declared feasible, practical, and effective for use in basic accounting learning at SMKN 1 Medan.
Co-Authors A.W., Jumiadi Adhel Whise Naibaho Agnes Irene Silitonga Agustia Rahmi Akbar Fahlevi Ali Fikri Hasibuan Andri Zainal Anggraini, Siska Sri Anisa Putri Br Lubis Anisa Putri Rahayu Annisa Fadhillah Pulungan Aulia Rusli, Cindy Aulia, Syahsabila Ayu, Putri Bella Safitri Sipayung Budiarta, Kustoro Choms Garry Ganda Tua Sibarani Choms Gary Ganda Tua Sibarani Damanik, Hellmy Winda Dede Ruslan Delima Sianipar Delpina Sinambela Deni Theresya Sitohang Difany Kaban Dilla Ayu Kartika Dimas Fahruzi Egidius Egia Aginta Ginting Eka Friska Br Sinaga Eleseria Oktavia Aritonang Elsa Aurel Agustine Situmorang Eonike Sihite Erny Luxy D Purba Esra Srimingsi Simanjuntak Fenny Afrida Fransiari, Muhammad Edwin Gaffar Hafiz Sagala Gary Ganda Tua Sibarani, Choms Gultom, Anastasya Tifani Mutiara Halawa, Paskah Ria April Yanti Hamidah Hanu, La Harahap, Khairunisa Harahap, Khairunnisa Harianti, Zifa Tri Haryadi Haryadi - Haryadi Haryadi Haryani Pratiwi Sitompul Haryani Sitompul, Pratiwi Hastuti, Pebri Helen Natalia Kembaren Hendra Saputra Hidayah, Rizki Nur Hutagalung, Debora Cecilia Isti Maunida Hanum Ivo Selvia Agusti Janli Aman Saragih Jufri Darma Julianti, Vina Kanaia Caisar Karunia Lestari Khairunnisa Matondang Kornelius Harefa La Hanu Lailan Hafizah Harahap Lingga, Marni Lita Nurmeli Parhusip Lubis, Anisa Putri Br Makharany Dalimunthe Maria Teresia Manalu Maulana, Bagoes Meri Tarihoran Miftah Kharidah Pane Ms, Ade Novika Husna Muhammad Ariel Muhammad Raysa MUHAMMAD RIZAL Mutiara Jihan Daulay Najwa Salsabila Hasibuan Natalia Kartika Simanjuntak Natasya Ramadhani Citra Natasya, Icha Nia Gracelia Purba Nurhayani, Ulfa Pane, Miftah Kharidah Pasca Dwi Putra Purba, Nayla Safitri Br Purba, Nia Gracelia Putri Kemala Dewi Lubis Putri Paskah Patricia Sipahutar Putri Rahmadani Sitorus Putri Sari MJ Silaban Putri, Elisabeth Simawartin Ramdhansyah Ramdhansyah Ramdhansyah Revita Yuni Revita Yuni, Revita Reyando Pardosi Rini Herliani Ritonga, Aslam Naufal Arrahman Roy Prayuda, Muhammad Safira Aurelia Irawan Septiana G.A.N Shella Ardila Shinta Romaito Manurung Sibarani, Choms Gary Ganda Tua Silaban, Putri Sari M. J. Sitepu, Marrysabell Natalita Sitompul, Andreas Jones R Sitorus, Putri Rahmadani Sondang Aida Silalahi Sri Wulandari Sriwedari, Tuti Sriwedari, Tuti Suci Frisnoiry Suci Ramadhani Suharianto , Joko Sumiati Pardede Tengku Citra Nisa Farza Tengku Marisa Tio Magdalena Sarumpaet, Juliarta Tondang, Cicih Kurnia Wati Tri Bunga Arthaty Tua Sibarani, Choms Garry Ganda Wahyuni, Tia Wanda Dea Khairani Wasti Maldini Sihombing Weny Nurwendari Widya Arwita Yanti Panggabean Yanti Panggabean Yosi Anjelina Sianturi