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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Administrasi Bisnis 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 Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan 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 Journal of Psychology and Instructions 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 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 Journal of Educational Sciences 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 Edumaspul: Jurnal Pendidikan
Thohiri, Roza
Fakultas Ekonomi, Universitas Negeri Medan, Medan, Indonesia
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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.
Penerapan Model SOLE Berbantuan Media Video Tutorial Untuk Meningkatkan Aktivitas Dan Hasil Belajar Siswa Pane, Miftah Kharidah; Zainal, Andri; Tua Sibarani, Choms Garry Ganda; Thohiri, Roza; Silalahi, Sondang Aida
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 7 No. 1 (2026): 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.v7i1.1958

Abstract

Tujuan penelitian ini adalah untuk meningkatkan aktivitas dan hasil belajar siswa melalui penerapan model pembelajaran Self Organized Learning Environment berbantuan media video tutorial pada materi Administrasi pajak, khususnya PPh Pasal 21. Metodologi penelitian yang digunakan adalah Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus, masing-masing terdiri atas tahap perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian adalah siswa kelas XI AKL 1 SMK Swasta Dwitunggal Tanjung Morawa. Teknik pengumpulan data melalui observasi aktivitas belajar siswa dan tes hasil belajar siswa. Analisis data dilakukan secara deskriptif kuantitatif dan kualitatif. Temuan penelitian menunjukkan bahwa penerapan model SOLE berbantuan media video tutorial mampu meningkatkan aktivitas serta hasil belajar siswa di materi PPh Pasal 21. Hal ini ditunjukkan dari meningkatnya keterlibatan siswa selama pembelajaran dan hasil belajar siswa yang memperoleh tingkat persentase ketuntasan belajar. Oleh karena itu, model pembelajaran SOLE berbantuan media video tutorial ini dapat menjadi alternatif strategi pembelajaran yang efektif dalam pembelajaran administrasi pajak.
PENGEMBANGAN E-MODUL MODEL PEMBELAJARAN BERBASIS KETERAMPILAN ABAD 21 Revita Yuni; Putri Kemala Dewi Lubis; Putri Sari MJ Silaban; Roza Thohiri; Elsa Aurel Agustine Situmorang
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34777

Abstract

Educators can create innovative teaching materials by utilizing engaging information technology that can be carried and read anytime and anywhere. Moreover, students are now synonymous with the gadgets (smartphones) they often carry. In addition to innovative teaching materials based on information technology, teaching materials that can provide students with a more comprehensive understanding are also needed. 21st-century learning focuses on technology integration and the development of essential skills such as critical thinking, creativity, communication, and collaboration (4Cs), as well as contextual and problem-oriented learning. Developing 21st-century skills plays a vital role in preparing students to face the complex challenges of the modern era. Education is expected to produce individuals who not only excel academically but also possess the ability to adapt, think critically, solve problems, and innovate. This study aims to develop an e-module based on a learning model that integrates 21st-century skills in economics learning, with a high level of validity, practicality, and effectiveness. This research is a research and development (R&D) that adapts the five stages in the ADDIE model, namely analysis, design, development, implementation, and evaluation. The implementation of the development research includes (a) defining problems and needs analysis; (b) planning product design and (c) Implementation and evaluation of the e-module learning model based on 21st-century skills. The subjects in this study were sixth-semester students from the Economics Education study program. This study employed data analysis techniques that included validity, practicality, and effectiveness tests. The e-module validation process was conducted by two validator experts: a material expert and a design expert. Based on the research results, the feasibility test obtained a very feasible category, while the practicality test, based on responses from the lecturer team (colleagues) and students, showed a very practical category. The effectiveness test results indicated that the implementation of the e-module with a 21st-century skills-based learning model was effective.
Relevansi Pendidikan Bisnis dalam Meningkatkan Minat Berwirausaha Mahasiswa Fakultas Ekonomi UNIMED di Tengah Ketidakpastian Ekonomi: The Relevance of Business Education in Increasing Entrepreneurial Interest of UNIMED Faculty of Economics Students Amidst Economic Uncertainty Roza Thohiri; Delpina Sinambela; Maria Teresia Manalu; Janli Aman Saragih; Tri Bunga Arthaty; Lita Nurmeli Parhusip; Eleseria Oktavia Aritonang; Helen Natalia Kembaren
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 6 No. 01 (2026): Call for Papers April 2026
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v6i01.8174

Abstract

Economic uncertainty encourages students to be prepared to face workplace challenges and to contribute to entrepreneurial activities. However, some students still feel hesitant to start a business despite having received a business education. This study aims to evaluate the relationship between business education and increased entrepreneurial interest among students in the Faculty of Economics at the State University of Medan (UNIMED). This study employs a quantitative, correlational survey method. Data collection was conducted using a Likert-scale questionnaire distributed to students of the Faculty of Economics at the State University of Medan (UNIMED). Data analysis was carried out using descriptive statistics, correlation analysis, and simple linear regression. The results showed that business education has a positive and significant effect on students' entrepreneurial interest in the Faculty of Economics at the State University of Medan. Simple linear regression analysis yielded a coefficient of 0.447 and a significance value of 0.000 (<0.05), indicating that improving the quality of business education is associated with increased student entrepreneurial interest. Validity tests showed that all statement items had calculated r values greater than the table r, so the instrument was declared valid. The reliability test yielded Cronbach's alphas of 0.842 for the business education variable and 0.856 for entrepreneurial interest, indicating that the research instrument is reliable. The coefficient of determination (R²) of 0.564 indicates that business education explains 56.4% of the variation in students' entrepreneurial interest, with 43.6% attributable to other factors outside the research model. These results indicate that business education makes a fairly strong contribution to shaping entrepreneurial interest. However, it is not the sole factor, as psychological and environmental factors still influence it.
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).
Do Digitalization and Green Entrepreneurship Affect Firm Value of Micro, Small and Medium Enterprises (MSMES)? Putra, Pasca Dwi; Zainal, Andri; Harahap, Khairunnisa; Agusti, Ivo Selvia; Saputra, Hendra; Thohiri, Roza; Afrida, Fenny
Jurnal Administrasi Bisnis Vol 14, No 2 (2025)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v14i2.69571

Abstract

The purpose of this study is to examine the potential of digitalization and green entrepreneurship to enhance the value of Micro, Small and Medium Enterprises (MSMEs) in Medan City. The research was conducted with MSMEs in the city of Medan. The study involved 146 respondents. The objective of this study is to test a hypothesis using a structural equation model, with the SmartPLS 3.2.8 application being utilized to facilitate this process. Prior to hypothesis testing, the data must first be subjected to a process of validity and reliability testing. The findings of this study indicate that the implementation of digitalization and green entrepreneurship has the potential to enhance the value of MSMEs. Furthermore, the implementation of green entrepreneurship will motivate companies to adopt digitalization. The implementation of digitalization and green entrepreneurship will assist MSMEs in competing and innovating through the utilization of technology and broader marketing strategies, while also prioritizing environmental protection.
Introductory Business Learning Based on Actual Economic Issues as an Effort to Improve the Business Literacy of Accounting Education Students Thohiri, Roza; Fazillah, Jihan; Nasution, Syakirah Shalihah Nur Azzahra; Andriarsyah, Nabilla Putri; Adawiyah, Aisyah Tul; Nisa, Khairun; Patrisia, Eflin
Journal of Educational Sciences Vol. 10 No. 5 (2026): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.10.5.p.750-760

Abstract

This study investigates the effectiveness of introductory business learning based on current economic issues in improving business literacy among accounting education students. The background of this research lies in the need for more relevant and contextual learning strategies that align with real-world economic developments. The study employed a quantitative approach using a quasi-experimental design with a pretest–posttest control group model. A total of 41 students were divided into experimental and control groups. The research instrument was a Likert-scale questionnaire that had been tested for validity and reliability. Data were analyzed using normality and homogeneity tests, independent sample t-test, normalized gain (N-Gain), and effect size analysis with the Statistical Package for the Social Sciences (SPSS). The results revealed a significant difference between the experimental and control groups, with a significance value of less than 0.05. The N-Gain score of the experimental group was categorized as moderate to high, and the effect size indicated a strong impact. These findings suggest that learning based on current economic issues is effective in enhancing students’ business literacy. Therefore, this approach is recommended as an innovative and relevant strategy in economic education.
The Implementation of Project-Based Learning Through a Cooperative Approach to Improve Student Activity and Learning Outcomes Wanda Dea Khairani; Roza Thohiri; Rini Herliani; Silalahi, Sondang Aida; Weny Nurwendari
Equilibrium: Jurnal Pendidikan Vol. 14 No. 2 (2026): EQUILIBRIUM: JURNAL PENDIDIKAN
Publisher : Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/13tnag51

Abstract

This study adopted the Project-Based Learning (PjBL) model with a cooperative approach in order to enhance student participation and learning achievement. The research was conducted at SMKN 1 Patumbak, involving all 35 students from class XI AKL 1. The method employed was Classroom Action Research (CAR), which was structured into two cycles, with each cycle consisting of planning, implementation, observation, and reflection phases. Data were collected using student learning activity observation sheets and learning outcome test instruments. The research findings revealed that the application of the cooperative-based PjBL model was able to encourage students to keep progressing over time. This model proved effective, as reflected in the surge of learning activity percentage from 65% in the first cycle to 88% in the second cycle. Student learning outcomes also showed considerable improvement, marked by the pre-test average score of 68.2 which rose to 75.8 in the first cycle, then increased again to 86.7 in the second cycle. Furthermore, classical learning completeness also experienced a jump from 34% to reaching 91%.
Co-Authors A.W., Jumiadi Adawiyah, Aisyah Tul Adhel Whise Naibaho Afrida, Fenny Agustia Rahmi Akbar Fahlevi Ali Fikri Hasibuan Andri Zainal Andriarsyah, Nabilla Putri Anggraini, Siska Sri Anisa Putri Br Lubis Anisa Putri Rahayu Aulia, Syahsabila Ayu, Putri Bella Safitri Sipayung Budiarta, Kustoro Choms Gary Ganda Tua Sibarani Damanik, Hellmy Winda Delima Sianipar Delpina Sinambela Deni Theresya Sitohang Dian Fitriani Difany Kaban Dimas Fahruzi Dwi Putra, Pasca Eka Friska Br Sinaga Eleseria Oktavia Aritonang Elsa Aurel Agustine Situmorang Eonike Sihite Erny Luxy D Purba Esra Srimingsi Simanjuntak Fazillah, Jihan Fransiari, Muhammad Edwin Gaffar Hafiz Sagala Gultom, Anastasya Tifani Mutiara Halawa, Paskah Ria April Yanti Hamidah Hanu, La Harahap, Khairunisa Harahap, Khairunnisa Harefa, Kornelius Harianti, Zifa Tri Haryadi Haryadi - Haryadi Haryadi Haryani Pratiwi Sitompul Hastuti, Pebri Helen Natalia Kembaren Hendra Saputra Hidayah, Rizki Nur Hutagalung, Debora Cecilia Isti Maunida Hanum Ivo Selvia Agusti Janli Aman Saragih Jufri Darma Kanaia Caisar Karunia Lestari Khairun Nisa Khairunnisa Matondang La Hanu Lailan Hafizah Harahap Lastri Nurhalija Lingga, Marni Lita Nurmeli Parhusip Lubis, Anisa Putri Br Lubis, Putri Kemala Dewi Makharany Dalimunthe Maria Teresia Manalu Maulana, Bagoes Meri Tarihoran Ms, Ade Novika Husna Muhammad Ariel Muhammad Raysa MUHAMMAD RIZAL Mutiara Jihan Daulay Najwa Salsabila Hasibuan Nasution, Syakirah Shalihah Nur Azzahra Natalia Kartika Simanjuntak Natasya Ramadhani Citra Natasya, Icha Nia Gracelia Purba Nurhayani, Ulfa Pane, Miftah Kharidah Pasca Dwi Putra Patrisia, Eflin Pebri Hastuti Pebri Hastuti Pulungan, Annisa Fadhillah Purba, Erny Luxy D Purba, Nayla Safitri Br Purba, Nia Gracelia Putra, Pasca Dwi 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 Safira Aurelia Irawan Septiana G.A.N Shella Ardila Shinta Romaito Manurung Sibarani, Choms Gary Ganda Tua Silaban, Putri Sari M. J. Silaban, Putri Sari MJ 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 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