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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 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 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 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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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.
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.
DIGITAL MARKETING INNOVATION AS AN ACCELERATOR OF COMPETITIVE ADVANTAGE OF CULINARY MSMES: A LITERATURE STUDY IN THE FOOD & BEVERAGE SECTOR Roza Thohiri; Mutiara Jihan Daulay; Meri Tarihoran; Lailan Hafizah Harahap; Natalia Kartika Simanjuntak; Shella Ardila; Hamidah; Wasti Maldini Sihombing
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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

Abstract

The development of digital technology has transformed marketing strategies across various business sectors, including micro, small, and medium enterprises (MSMEs) in the culinary industry. This study aims to analyze the role of digital marketing innovation in enhancing the competitive advantage of MSMEs in the food and beverage sector. The research employs a systematic literature review approach by examining scientific articles published between 2018 and 2025 obtained from academic databases such as Google Scholar, Garuda, and Scopus. The findings indicate that digital marketing innovation contributes to improving brand visibility, strengthening customer engagement, expanding market reach, and enhancing customer experience. However, MSMEs still face several challenges, including limited digital literacy and insufficient marketing innovation capabilities. Therefore, the effectiveness of digital marketing implementation depends on the ability of business actors to strategically integrate digital technologies into their marketing activities.
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).
Co-Authors A.W., Jumiadi Adhel Whise Naibaho Afrida, Fenny Agnes Irene Silitonga Agustia Rahmi Akbar Fahlevi Ali Fikri Hasibuan Andri Zainal 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 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 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 Khairunnisa Matondang La Hanu Lailan Hafizah Harahap 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 Natalia Kartika Simanjuntak Natasya Ramadhani Citra Natasya, Icha Nia Gracelia Purba Nurhayani, Ulfa Pane, Miftah Kharidah Pasca Dwi Putra 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 Wasti Maldini Sihombing Widya Arwita Yanti Panggabean Yanti Panggabean Yosi Anjelina Sianturi