Articles
<![CDATA[Development of Accounting E-Module to Improve Students' Critical Thinking Ability ]]>
<![CDATA[Ahmad Fadhil Imran]]>;
<![CDATA[Denies Priantinah]]>;
<![CDATA[Ismi Solikhatun]]>
<![CDATA[ Journal of Educational Science and Technology (EST) Volume 8 Number 1 April 2022 ]]>
Publisher : <![CDATA[Universitas Negeri Makassar ]]>
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DOI: 10.26858/est.v8i1.24109
<![CDATA[This study aims to develop an electronic accounting module with a feasible and effective problem-solving approach to improve students' critical thinking skills in distance learning. This Research and Development (RnD) use the Borg & Gall development model. The feasibility test was carried out by the material, media and teachers as well as students with a pretest and posttest to determine its effectiveness. Data were analyzed using the N-Gain test, Prerequisite Test in the form of normality and homogeneity, including Independent t-test to test the hypothesis. This research produces an accounting e-module product that can be accessed using a flipped book application. This product is declared feasible and effective to improve students' critical thinking skills at SMK Negeri 1 Makassar. The results of the effectiveness test by calculating the N-Gain showed the average value of the experimental class was 56.80, while the average value of the control class was 28.77. The results of the independent t-test analysis also yielded sig values. (2-tailed) <0.05, so the conclusion is that there is a difference in students' critical thinking skills between the experimental class that uses the product and the control class that does not use the product.]]>
<![CDATA[Implementation of the Problem-Based Learning Model and Its Effect on Accounting Learning Outcomes During the COVID-19 Pandemic ]]>
<![CDATA[Ahmad Fadhil Imran]]>;
<![CDATA[M. Yusuf A Ngampo]]>;
<![CDATA[Ardiansyah Ardiansyah]]>
<![CDATA[ Journal of Educational Sciences Vol 6, No 2: April 2022 ]]>
Publisher : <![CDATA[Universitas Riau ]]>
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DOI: 10.31258/jes.6.2.p.275-285
<![CDATA[The transition from face-to-face learning to distance learning has decreased student learning outcomes. Departing from this phenomenon, this research is presented as an effort to overcome various obstacles experienced by teachers and students during the COVID-19 pandemic. The researcher offers a model that can be used in virtual learning activities. Beginning with finding out the extent of the influence of the problem-based learning (PBL) model on accounting learning outcomes in class X Accounting 1 students at SMK YPKK Limbung. Research data obtained from the results of the test, observation, and documentation. Then analyzed using t-test which consists of simple linear regression analysis and product moment correlation. The findings in this experimental study resulted in a simple linear regression equation model with a value of Y=33,012+4.283X and a correlation coefficient value of 0.580. After students received learning using the PBL model through distance learning and were given a post-test, their learning outcomes also increased. In other words, the implementation of the PBL model has a significant and positive effect on accounting learning outcomes during the COVID-19 pandemic.]]>
<![CDATA[Analisis Perputaran Kas terhadap Profitabilitas pada Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia ]]>
<![CDATA[Suhandi Saminja]]>;
<![CDATA[Ahmad Fadhil Imran]]>
<![CDATA[ Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 6 No. 2 (2022): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi ]]>
Publisher : <![CDATA[Program Study of Accounting Education FKIP University of PGRI Palembang ]]>
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DOI: 10.31851/neraca.v6i2.7591
<![CDATA[Seluruh perusahaan tentu akan melakukan segala cara demi memperoleh laba. Adalah masalah bagi perusahaan jika profitabilitasnya tidak mengalami peningkatan setiap tahun, karena itu penelitian ini berangkat dengan tujuan untuk mengetahui pengaruh perputaran kas terhadap profitabilitas pada suatu perusahaan. Ada 24 perusahaan sebagai populasi, semua berasal dari perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2017-2019. Sampel ditentukan sebanyak 17 perusahaan dengan menggunakan teknik purposive sampling. Teknik pengumpulan data dilakukan dengan studi dokumentasi, data kemudian dianalisis melalui regresi linear sederhana. Penelitian ini menghasilkan nilai signifikansi 0,201 >0,05 dan nilai t juga menunjukkan thitung senilai -1.296 <ttabel 2,010, sehingga dapat disimpulkan bahwa perputaran kas tidak berpengaruh terhadap profitabilitas.]]>
<![CDATA[Changes in Study Habits and Their Influence on Difficulties in Learning Accounting During the COVID-19 Pandemic ]]>
<![CDATA[Ahmad Fadhil Imran]]>;
<![CDATA[Alimul Ikram]]>;
<![CDATA[Muhammad Husni]]>
<![CDATA[ Journal of Educational Sciences Vol 7, No 1: January 2023 ]]>
Publisher : <![CDATA[Universitas Riau ]]>
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DOI: 10.31258/jes.7.1.p.74-84
<![CDATA[The implementation of distance learning encourages all students to look for the best way so that learning effectiveness can be achieved while remaining aware of the spread of the coronavirus. The purpose of this study is to track the extent of study habits and their effect on learning difficulties in accounting during the COVID-19 pandemic. This study was conducted in order to determine the impact of the application of distance learning with the quantitative descriptive analysis method. Taking a population of all students of SMKN 4 Makassar with a sample of 76 people through the collection technique of proportionate stratified random sampling. Collecting data using instruments in the form of questionnaires and documentation. Data were analyzed by descriptive percentage and t-test. The findings of this study resulted in the equation model Y= 56.955-0.472X and the contribution of the independent variable to the dependent variable was 25,4%. That is, the study habits of students have a significant effect with negative results on learning difficulties in accounting. In other words, one of the factors that can overcome students’ accounting learning difficulties in the implementation of distance learning is by improving study habits.]]>
<![CDATA[Understand Fiscal Decentralization and the Potential Moral Hazard in Indonesia ]]>
<![CDATA[Ahmad Fadhil Imran]]>;
<![CDATA[Basri Bado]]>;
<![CDATA[Hafid Sumarwadji]]>
<![CDATA[ Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 7, No 1 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas BSI ]]>
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DOI: 10.31294/eco.v7i1.15100
<![CDATA[Fiscal decentralization as a product form of political economy policy is a determinant of a country's economic growth. However, the implementation of these policies is considered vulnerable due to a lack of transparency and accountability, so that abuse of authority at the local government level often occurs which causes moral hazard and triggers fiscal policy inefficiencies. We describe the search related to fiscal decentralization through this research and how the potential for moral hazard can occur in Indonesia. This type of research is a literature study using a descriptive qualitative approach. The data collected is in the form of results from literature reviews, journals, books, newspapers, and documentation that are considered relevant. After reviewing, criticizing, and synthesizing representative literature in such a way, we are able to find several facts indicating that fiscal decentralization can be a solution to overcome economic inequality, on the other hand it can also be utilized by various parties for personal gain. With various polarizations built by the authorities, moral hazard has the potential to occur at any time.]]>
<![CDATA[Peningkatan Soft Skill Melalui Program Pelatihan Bebras Challenge Untuk Meningkatkan Kemampuan Computational Thinking Siswa SMK ]]>
<![CDATA[Nuril Huda]]>;
<![CDATA[Ika Wahyu Pratiwi]]>;
<![CDATA[Ery Sugito]]>;
<![CDATA[Ahmad Fadhil Imran]]>;
<![CDATA[M. Miftach Fakhri]]>
<![CDATA[ Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 1 Issue 1 Desember 2023: Jurnal Sipakatau ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/jsipakatau.v1i1.232
<![CDATA[The purpose of this service activity is to improve the Computational Thinking (CT) skills of vocational students through the Bebras Challenge training program. Since its introduction by Wing in 2006, CT has become a major focus in science, technology, engineering and math (STEM) education. In the context of this service activity, some of the problems identified involved students' lack of proficiency in CT, ignorance of Bebras Challenge activities, and lack of promotion of the use of the internet in CT learning. This training was carried out by applying lecture methods, question and answer sessions, and exercises/practices. The results of the implementation of this service activity show that students can apply Computational Thinking to solve everyday problems. This service method proved effective in motivating students and teachers to actively use technology as a CT learning tool. In addition, this training helps students to better understand the types of challenges faced in Bebras and the concept of CT.]]>
<![CDATA[Banking Digitalization through Self-Service Technology toward Customer Behavior at Bank Syariah Indonesia (BSI) Yogyakarta City ]]>
<![CDATA[Ahmad Fadhil Imran]]>;
<![CDATA[Basri Bado]]>;
<![CDATA[Ismi Solikhatun]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v9i3.10534
<![CDATA[Banking sector digitization has gained significant attention towards addressing the challenges of an advancing era. Self-Service Technology, as a form of digitalization, empowers public access to banking services is an aspect that needs to be explored. This research employs a quantitative approach with a descriptive method. The population of this study are all customers registered in Bank Syariah Indonesia (BSI) in the city of Yogyakarta. Purposive Sampling is used as a sampling technique. There are 141 BSI users in Yogyakarta who use BSI. The results indicate that there is a positive influence of ATM on Customer Behavior, a positive influence of Mobile Banking on Customer Behavior, and a negative influence of Internet Banking on Customer Behavior. The research also demonstrates that the impact of Self-Service Technology (SST), as observed through the variables of ATM, Mobile Banking, and Internet Banking, collectively affects the variable of Customer Behavior. These findings suggest that the banking digitalization through self-service technology indeed influences customer behavior in decision-making at Bank Syariah Indonesia (BSI) in Yogyakarta. The extent of self-service technology offered has a proportional impact on customer behavior.]]>
<![CDATA[Development of E-Modules Based on Articulate Storyline 3 to Improve Accounting Cycle Learning Outcomes ]]>
<![CDATA[Laurensius Reinald Diansilves Due]]>;
<![CDATA[Siswanto]]>;
<![CDATA[Ahmad Fadhil Imran]]>
<![CDATA[ Jurnal Pendidikan Indonesia Vol 12 No 3 (2023): September ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat ]]>
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DOI: 10.23887/jpiundiksha.v12i3.59688
<![CDATA[Teachers as the main actors of learning often use learning methods that are not suitable in supporting student learning outcomes. This research was made in order to analyze the right method to improve student learning outcomes through teaching materials in the form of e-modules based on Articulate Storyline 3 on learning the accounting cycle of service companies. This research is a type of RnD research with a model that has been developed by Borg & Gall. Data was collected from the assessment of two experts through expert validation sheets, as well as responses from two teachers and 99 students through a student response questionnaire. The results of the research gave birth to a product in the form of an e-module based on the storyline of articulation 3 which can be accessed by teachers and students using HTML. This product is suitable for use by teachers with the right method and has implications for improving student learning outcomes.]]>
<![CDATA[Pengenalan Materi Ekonomi Berwawasan Lingkungan sebagai Fondasi dalam Mewujudkan ESD (Education for Sustainable Development) di SMAN 10 Makassar ]]>
<![CDATA[Imran, Ahmad Fadhil]]>;
<![CDATA[Sumarwadji, Hafid]]>;
<![CDATA[Idham, Afif Zuhdy]]>;
<![CDATA[Rustan, Dwi Rezki Hardianto Putra]]>
<![CDATA[ Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli ]]>
Publisher : <![CDATA[PT. Amirul Bangun Bangsa ]]>
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DOI: 10.59837/qy4pkc17
<![CDATA[Kegiatan ekonomi seringkali dianggap sebagai pemicu terjadinya pencemaran lingkungan, diiringi dengan timbulnya beragam bencana yang diakibatkan oleh faktor antropogenik. Kehadiran ESD (Education for Sustainable Development) tentunya menjadi komitmen penting yang patut diwujudkan di setiap sekolah sebagai sarana kognitif dalam mengatasi masalah-masalah lingkungan. Situasi tersebut mendasari kegiatan pengabdian kepada masyarakat ini dilakukan. Dengan memperkenalkan materi ekonomi berwawasan lingkungan kepada guru dan siswa, diharapkan ESD dapat bertumbuh dan berkembang. Metode yang digunakan dalam kegiatan ini adalah ceramah dengan teknik presentasi beberapa materi terkait ekonomi berwawasan lingkungan selama 2 (dua) hari, kemudian dilanjutkan dengan tanya jawab. Kegiatan ini dikemas dalam bentuk diskusi, dan untuk memastikan efektifitas pelaksanaannya maka dilakukan evaluasi dalam bentuk instrumen angket yang diberikan kepada guru dan siswa SMAN 10 Makassar sebagai peserta. Hasil kegiatan pengabdian ini mendapat respons dari peserta dengan nilai rata-rata 89 yang termasuk dalam kategori “sangat baik”. Secara umum, kegiatan pengenalan materi ekonomi berwawasan lingkungan ini diharapkan dapat berkontribusi positif dalam rangka mendorong masyarakat agar lebih peduli pada kelestarian lingkungan melalui ESD di sekolah-sekolah sebagai tempat membangun kesadaran para generasi selanjutnya.]]>
<![CDATA[FANTASI-PARADOKS EKOLOGI DALAM CSR DAN KEBERLANJUTAN PERUSAHAAN TAMBANG ]]>
<![CDATA[Rustan, Dwi Rezki Hardianto Putra]]>;
<![CDATA[Imran, Ahmad Fadhil]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.2.16
<![CDATA[Abstrak – Fantasi-Paradoks Ekologi dalam CSR dan Keberlanjutan Perusahaan TambangTujuan Utama – Penelitian ini bertujuan mereinterpretasikan fantasi dan paradoks CSR melalui laporan tahunan dilengkapi laporan keberlanjutan perusahaan tambang.Metode – Penelitian ini menggunakan metode pembacaan ketat sebagai teknik pengumpulan data dan reinterpretasi sebagai teknik analisis data. Objek penelitian iniadalah dokumen CSR dan keberlanjutan pada sebuah perusahaan tambang.Temuan Utama – Penelitian ini menunjukkan muncul paradoks ekologis di balik jaringan sistem kebahasaan. Paradoks tersebut berupa fantasi ekologis pada perusahaan tambang yang dimulai dari identifikasi kegelisahanterhadap perubahan iklim. Namun, fantasi tersebut berbenturan dengan beberapa indikasi yang menggeser arah tujuannya.Implikasi Teori dan Kebijakan – Psikoanalisis menjadi sebuah teknik analisis yang dapat melihat keseriusan sebuah perusahaan pertambangan dalam laporan tahunan dan keberlanjutannya. Hal ini berdampak secara praktik untuk membantu auditor melihat motif sebenarnya dari perusahaan tambang dalam menjalankan bisnisnya melalui bahasa yang tertulis lewat laporannya. Kebaruan Penelitian - Riset ini memperlihatkan adanya keterkaitan akuntansi dan psikoanalisis Žižekian dalam membangun sebuah diskursus baru. Abstract - Ecological Fantasy-Paradox in CSR and Sustainability of Mining CompaniesMain Purpose - This research aims to reinterpret the fantasy and paradox of CSR through annual reports completed by sustainability reports of mining companies.Method - This research uses close reading as its data collection technique and reinterpretation as its data analysis technique. The research object is the CSR and sustainability documents of a mining company.Main Findings - This research shows an ecological paradox behind the linguistic system network. The paradox is an ecological fantasy of a mining company that stems from its identification of anxiety about climate change. However, the fantasy clashes with several signifiers that shift the direction of its goals.Theory and Practical Implications - Psychoanalysis becomes an optic that can see the seriousness of a mining company in its annual report and sustainability. This approach has practical implications for helping auditors see the true motives of mining companies in running their business through the language contained in their reports.Novelty - This research shows the connection between accounting and Žižekian psychoanalysis in building a new discourse.]]>
