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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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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): Research Articles, 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).
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%.
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 | DOI: 10.5281/zenodo.20322509

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.
The Impact of Financial Literacy, Technological Progress, Income, and Lifestyle on Investment Interest: The Role of Gender as a Moderator Variable Erny Luxy D Purba; Roza Thohiri; Kornelius Harefa
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2595

Abstract

Along with the development of the global economy and changing financial trends, students are increasingly faced with opportunities to get involved in various investment instruments. Therefore, students are potential young investors who are expected to be able to contribute actively to advancing and increasing investment. This research aims to examine and describe the factors that influence students' investment interest in the city of Medan. This research was conducted at economics faculties at six universities in Medan City. The data source for this research is a primary data source. This research uses a quantitative approach. The sample for this research consisted of 262 data which met the sample criteria using the purposive sampling method. The data obtained was then analyzed using Partial Least Square-SEM with the help of the smartPLS 4.0 application. Partial research results show that financial literacy, technological progress, income have a positive and significant effect on investment interest, lifestyle does not have a significant effect on investment interest. The moderating variable gender does not act as a moderating variable that strengthens or weakens the relationship between Financial Literacy and Investment Interest. Gender as a moderating variable further strengthens the relationship between Technological Progress and Investment Interest. The gender moderating variable does not influence the relationship between Income and Investment Interest. Gender as a moderating variable does not strengthen or weaken the relationship between Lifestyle and Investment Interest. It is hoped that this research can provide additional contributions in the field of similar literature for the development of further research and be useful for interested parties.
Penerapan Model SOLE Berbantuan Media Video Tutorial Untuk Meningkatkan Aktivitas Dan Hasil Belajar Siswa Miftah Kharidah Pane; Andri Zainal; Choms Garry Ganda Tua Sibarani; Roza Thohiri; Sondang Aida Silalahi
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.
IMPLEMENTASI ADDIE MODEL DALAM PENGEMBANGAN E-MODULE BERBASIS CASE METHOD Agnes Irene Silitonga; Pebri Hastuti; Roza Thohiri; Annisa Fadhillah Pulungan
Sisfo: Jurnal Ilmiah Sistem Informasi Vol. 6 No. 2 (2022): Sisfo: Jurnal Ilmiah Sistem Informasi, Oktober 2022
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sisfo.v6i2.10298

Abstract

ADDIE Model merupakan framework yang paling banyak digunakan oleh perancang instruksional karena memberikan pedoman yang fleksibel untuk membantu perancang instruksional membuat alat pendukung praktis. Dalam penelitian ini, ADDIE Model diimplementasikan dalam pengembangan e-module berbasis case method pada Mata Kuliah Pasar Modal Mata Kuliah Pendidikan Bisnis Universitas Negeri Medan. Penelitian yang dilakukan menunjukkan bahwa e-module Kursus Pasar Modal berbasis metode kasus yang dikembangkan valid, efektif, praktis, dan bermanfaat sebagai bahan perkuliahan. Hal ini ditunjukkan dengan hasil penilaian belajar siswa sebesar 80,95%.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN EFIKASI DIRI TERHADAP MOTIVASI BELAJAR MELALUI KETERLIBATAN BELAJAR SISWA SMK SWASTA TAMAN SISWA KOTA PEMATANGSIANTAR Tio Magdalena Sarumpaet, Juliarta; Ruslan, Dede; Zainal, Andri; Thohiri, Roza; Gary Ganda Tua Sibarani, Choms
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.50927

Abstract

This study is motivated by the low level of learning motivation among Grade XI Accounting students at SMK Swasta Taman Siswa Pematangsiantar, as indicated by the lack of student participation in learning activities, low responsibility in completing assignments, and insufficient mastery of learning materials. These conditions are presumed to be influenced by the inadequate utilization of information technology, low levels of students’ self-efficacy, and insufficient student engagement in the learning process. This study aims to analyze the effect of information technology utilization and self-efficacy on learning motivation, both directly and indirectly through student engagement as a mediating variable. This study employs a quantitative approach with descriptive and verificative methods. The population consists of all Grade XI Accounting students at SMK Swasta Taman Siswa Pematangsiantar, totaling 70 students, with total sampling technique applied. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that information technology utilization and self-efficacy have a positive and significant effect on both learning motivation and student engagement. Student engagement also has a positive and significant effect on learning motivation and is proven to mediate the relationship between information technology utilization and self-efficacy on learning motivation. Simultaneously, these variables contribute significantly to improving students’ learning motivation. The findings suggest that improving learning motivation is not only influenced by external factors such as technology but also by internal factors such as self-efficacy and active student engagement in the learning process. Therefore, efforts are needed to enhance the utilization of information technology, improve students’ self-efficacy, and encourage student engagement to achieve better learning motivation.
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