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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi dan Pendidikan Cakrawala Pendidikan JURNAL ECONOMIA Jurnal Pendidikan Akuntansi Indonesia Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan Lembaran Ilmu Kependidikan Jurnal Akuntansi Multiparadigma JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JURNAL PENGABDIAN KEPADA MASYARAKAT JABE (Journal of Accounting and Business Education) Public Health of Indonesia Accounting Analysis Journal Economic Education Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) AFEBI Islamic Finance and Economic Review Sarwahita : Jurnal Pengabdian Kepada Masyarakat Proceeding of Conference on Islamic Management, Accounting, and Economics Jurnal Pengabdian Al-Ikhlas Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Applied Data Sciences Business and Accounting Education Journal Jurnal Ekonomi Participative Journal (PJ) : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru Indonesian Management and Accounting Research Eastasouth Journal of Impactive Community Services Bookchapter Ekonomi Universitas Negeri Semarang Jurnal Abdimas Indonesia Fonologi: Jurnal Ilmuan Bahasa dan Sastra Inggris Journal of Environment and Sustainability Education Jurnal Pengabdian Nasional (JPN) Indonesia EDUCATIONE: Journal of Education Research and Review Conference Proceedings International Conference on Education Innovation and Social Science Business and Accounting Education Journal Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education Dinamika Pendidikan "Indonesian Journal of Devotion and Empowerment (IJDE) " Prosiding Seminar Nasional Pengabdian Masyarakat

Ahmad Nurkhin

Universitas Negeri Semarang

Author-ID : 335196

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Dukungan Orang Tua dan Hubungan Saudara Terhadap Pengambilan Keputusan Memilih Program Studi Pendidikan Akuntansi di Universitas Negeri Semarang Dengan Prospek Kerja Sebagai Variabel Moderasi Hartanto, Dadi; Nurkhin, Ahmad
Business and Accounting Education Journal Vol. 6 No. 1 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i1.14475

Pengambilan keputusan untuk memilih program studi merupakan pilihan sulit bagi lulusan SMA/SMK yang melanjutkan pendidikan ke jenjang perkuliahan. Penelitian ini menguji pengaruh dukungan orang tua serta hubungan saudara terhadap pengambilan keputusan memilih program studi terutama program studi pendidikan akuntansi dengan prospek kerja sebagai moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 344 mahasiswa Pendidikan Akuntansi UNNES tahun angkatan 2022 dan 2023. Teknik pengambilan sampel adalah sampling jenuh sehingga seluruh anggota populasi dipakai sebagai sampel tetapi karena pembatasan waktu yang diterapkan penulis, hanya 300 anggota populasi yang dijadikan sampel. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner. Teknik analisis data menggunakan analisis statistik deskriptif dan analisis Structural Equation Modelling (SEM) PLS. Hasil penelitian menunjukkan bahwa secara parsial dukungan orang tua dan hubungan saudara berpengaruh positif dan signifikan terhadap pengambilan keputusan memilih program studi. Prospek kerja tidak mampu memperkuat pengaruh dukungan orang tua terhadap pengambilan keputusan memilih program studi. Namun, prospek kerja mampu memperkuat pengaruh hubungan saudara terhadap pengambilan keputusan memilih program studi.

The Accountability of Pondok Pesantren’s Financial Management: The Central Role of Kiai Leadership Rohman, Abdul; Prabowo, Tri Jatmiko Wahyu; Nurkhin, Ahmad
Dinamika Pendidikan Vol. 20 No. 1 (2025): Dinamika Pendidikan
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v20i1.21895

This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.

Unleashing the Potential of Learning Agility: A Catalyst for Innovative Work Behavior and Employee Performance Wolor, Christian Wiradendi; Suhud, Usep; Nurkhin, Ahmad; Hoo, Wong Chee; Rababah, Mahmoud Ali
Public Health of Indonesia Vol. 11 No. 2 (2025): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v11i2.992

Background: In today’s rapidly evolving business environment, particularly in the information technology (IT) sector, learning agility has emerged as one of the most crucial competencies for workforce adaptability, ranking as the second most sought-after skill in recruitment after advanced cognitive abilities. Companies in this industry require employees who can quickly adapt to new software, programming languages, and emerging technologies, yet many fresh graduates struggle with learning agility assessments, resulting in lower employability rates in competitive firms. Objective: This study aims to fill the gap in previous research by empirically testing how learning agility influences employee performance through IWBs in IT companies, thereby providing a novel contribution to understanding the factors that support workforce innovation and competitiveness in this sector. Methods: This study used a quantitative methodology, which involved a structured survey instrument and structural equation modeling (SEM) for data analysis. The study was conducted between March and May 2024 with a sample size of 200 respondents from employees working in the information technology (IT) industry in Indonesia. Results: The findings reveal that learning agility significantly enhances IWB (p=0.000), which in turn positively influences employee performance (p=0.006). Conclusion: These results emphasize the need for companies to not only prioritize learning agility during recruitment but also to foster a work environment that supports continuous learning through structured training programs, cross-functional project opportunities, and mentorship initiatives, ensuring employees remain agile and innovative in response to technological advancements. Keywords: learning agility; innovative work behaviour; employee performance

PENGARUH TATA KELOLA YANG BAIK DAN KARAKTERISTIK SPESIFIK TERHADAP NON-PERFORMING LOANS BANK DI INDONESIA; ANALISIS SEBELUM DAN SELAMA PANDEMI COVID-19 Fachrurrozie, Fachrurrozie; Widiatami, Anna Kania; Baswara, Satsya Yoga; Nurkhin, Ahmad; Mukhibad, Hasan
Bookchapter Ekonomi Universitas Negeri Semarang Vol. 3 (2025)
Publisher : Bookchapter Ekonomi Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ie.v3i1.138

Kinerja perbankan selama pandemi COVID-19 mengalami tantangan yang signifikan. Tujuan penelitian adalah untuk menganalisis pengaruh karakteristik spesifik bank dan tata kelola yang baik terhadap non-performing loans (NPL) bank di Indonesia sebelum dan selama pandemi COVID-19. Penelitian ini merupakan penelitian kuantitatif. Variabel dependen dalam penelitian ini adalah tingkat NPL. Sedangkan variabel independennya adalah karakteristik spesifik bank dan tata kelola yang baik. Karakteristik spesifik bank yang dimaksud adalah non-performing loans (NPL) periode sebelumnya, profitabilitas, ukuran bank, leverage, capital adequacy ratio (CAR), dan loan deposit ratio (LDR). Tata kelola yang baik diukur dengan keberadaan dewan direksi (jumlah anggota dan jumlah rapat) dan komisaris independen. Penelitian dilakuan dengan mengamati bank yang terdaftar di bursa efek Indonesia selama 4 tahun (2018-2021) untuk mengamati data kinerja perbankan sebelum dan selama pandemi COVID-19. Dokumentasi digunakan dalam pengambilan data penelitian. Metode analisis data dengan pengujian ordinary least square (OLS), fixed effect, dan random effect. Hasil penelitian mengindikasikan bahwa terjadi penurunan yang sangat signifikan pada tingkat NPL sebelum dan selama pandemi COVID-19. Hasil analisis regresi menunjukkan model FE lebih tepat untuk memahami pengaruh karakteristik spesifik bank dan GCG terhadap NPL. Sementara model RE lebih tepat pada konteks selama pandemi COVID-19. Berdasarkan uji regresi mengindikasikan bahwa jumlah anggota dewan komisaris dan ROE terbukti berpengaruh signifikan terhadap NPL bank sebelum pandemi. Sementara berdasarkan hasil uji RE mengindikasikan variabel jumlah anggota dewan direksi, skor GCG dan LDR terbukti berpengaruh signifikan terhadap NPL selama pandemi.

The Use of Artificial Intelligence in Accounting Classes: Behavioral Insights from Students Fachrurrozie, Fachrurrozie; Nurkhin, Ahmad; Santoso, Jarot Tri Bowo; Asrori, Asrori; Harsono, Harsono
Journal of Applied Data Sciences Vol 6, No 3: September 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i3.781

Accounting learning has entered a new transformation with the intensive use of artificial intelligence. This study analyzes student behavior in using artificial intelligence in accounting lectures. The Unified Theory of Acceptance and Use of Technology (UTAUT) framework is used to understand student behavior by adding the construct of experience and competence of information and communication technology. This study contributes to the extended application of UTAUT. This survey took a sample of accounting and accounting education students at the Faculty of Economics and Business, Universitas Negeri Semarang, totaling 124 students. The questionnaire distributed via Google Forms was used as a data collection technique. The data analysis technique used was SEM-PLS. The results of the analysis show moderate student behavior in using artificial intelligence in accounting lectures, there is 2.48 of an average score. ChatGPT and Canva are the types of AI most frequently used by students in accounting courses. SEM-PLS analysis indicates that students' intentions to use artificial intelligence in their accounting lectures are more determined by performance and effort expectancy. The coefficients are 0.519 and 0.382 at a P-value of 0.000. Social influence does not have a significant effect on student intentions, with a P-value of 0.104. Student intentions, ICT experience, and ICT competence significantly influence student behavior to use AI. The coefficients are 0.382, 0.241, and 0.214 at a P-value less than 0.05. Facilitating conditions do not have a substantial effect on actual behavior, with a P-value of 0.210. The practical implication of this study is the importance of highlighting students' ICT experiences and competencies that determine the use of AI for lecture purposes.

The relationship between student environmental education, knowledge, attitude, and behavior Nurkhin, Ahmad; Mukhibad, Hasan; Wirawan, Arif Wahyu; Isnarto, Isnarto; Utomo, Asep Purwo Yudi; Saputro, Iwan Hardi; Algifari, Algifari
Journal of Environment and Sustainability Education Vol. 3 No. 3 (2025)
Publisher : Education and Development Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62672/joease.v3i3.94

Environmental sustainability is a crucial concern for universities due to the environmental impacts of their operations, including energy use, waste, and transportation. As key actors, higher education institutions play a vital role in promoting sustainability by enhancing students' knowledge, attitudes, and active participation in sustainable practices. This study aims to analyze the relationship between environmental education, knowledge, attitude, and behavior. A total of 376 students of Universitas Negeri Semarang were involved in this study. Data were collected through questionnaires distributed online. Data analysis was carried out using the PLS-SEM analysis technique. The results showed that environmental attitude has a positive effect on student environmental behavior. However, environmental education and knowledge were not proven to significantly influence environmental behavior directly. Environmental education has been shown to play an important role in significantly increasing knowledge and attitudes towards the environment. In addition, environmental education can indirectly influence environmental behavior through the formation of environmental attitudes. The implication of this study shows that the universities and higher education policymakers need to emphasize strengthening positive attitudes toward the environment in environmental education curricula, rather than just focusing on increasing knowledge alone.

CRITICAL THINKING ANALYSIS IN THE ERA OF ARTIFICIAL INTELLIGENCE: STUDY ON UNNES ACCOUNTING EDUCATION STUDENTS Fatimah, Siti; Nurkhin, Ahmad; Setiyani, Rediana; Santoso, Jarot Tri Bowo; Anggaeni, Oki
EDUCATIONE (In Press) Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.117

Rapid diffusion of AI into higher education is reshaping the cognitive ecology of learning and introduces risks of cognitive offloading and automation bias in accounting programs where high-order judgment and ethics remain non-automatable. This descriptive qualitative study sought to describe how UNNES Accounting Education students enact critical thinking while working with AI, examine the moderating roles of digital literacy and self-regulated learning (SRL), and identify pedagogical moves that curb automation bias. Data were gathered from purposively selected second-semester students through a three-stage process—context scans of syllabi/LMS, non-participant classroom observations, and 45–60-minute semi-structured interviews augmented by artifacts such as AI chat excerpts and annotated drafts—and were coded using Miles–Huberman iterative procedures with triangulation, member checking, and an audit trail. Results indicate that students frequently used AI as a “first resort”; high dependence aligned with strengths in remembering/applying but weaknesses in analyzing/evaluating/creating. Conversely, higher digital literacy and SRL correlated with systematic verification, stronger justification, and reduced automation bias. Active-learning routines (trigger questions, guided discussion, “AI-audit” checklists) reliably elevated higher-order performance, while ethical concerns about originality and fairness surfaced among stronger reasoners. Overall, AI operates as a double-edged tool—impeding critical thinking when used uncritically but scaffolding it when embedded in reflective, evidence-seeking routines. Findings inform curriculum redesign, lecturer development, assessment rubrics, and assurance-of-learning aligned with professional standards. Future research should test causal effects of targeted micro-interventions in mixed-methods, multi-site designs, validate critical-thinking rubrics for AI-rich tasks, and track transfer to authentic practice.

Pemberdayaan Prospective Coffee Entrepreneur Melalui Transformasi Kopi Terpadu di Dusun Tlumpak, Kabupaten Semarang Baswara, Satsya Yoga; Widhiastuti, Ratieh; Nurkhin, Ahmad; Narenda, Alfa; Rifai, Achmad; Niam, Sufa’ah Hurumun; Ardyansyah, Faisal; Ali, Noor Faqih Udin; Salis, Abdul Rozaq
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 3 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v6i3.1629

This community service program aims to empower the Millennial Coffee Farmers Group (GAPOKTAN) in Tlumpak Hamlet, Semarang Regency, through integrated transformation in coffee management. Tlumpak Hamlet has abundant coffee resources. However, this abundant coffee resource potential is limited by the integrated roasting process, including post-harvest, roasting, marketing, and product legality. The main challenges faced by millennial coffee farmers are limited skills in using professional roasting machines, word-of-mouth sales, and the lack of a Home Industry Food Certificate (SPP-IRT). The implemented solution encompasses three crucial aspects: (1) Production Technology: Professional training in coffee roasting to create specialty coffee with the distinctive flavor of Tlumpak Hamlet, supported by a partnership with the Coffee Factory Community (KnK). (2) Marketing: Digital branding development through the creation of social media accounts, websites, and e-commerce platforms to expand market reach and increase sales. (3) Business Management: Assistance with SPP-IRT and halal certification applications to improve product legality and competitiveness. Implementation methods include education, training, and intensive, participatory mentoring. Expected outcomes are significant improvements in roasting skills (target 80%), increased sales through digital platforms (target 80%), and obtaining official government certification. Mandatory service outputs include publications in accredited national journals, media reports, activity videos, Copyright, and Implementation Agreements. This program is expected to transform farmers into independent, competitive coffee entrepreneurs and contribute to sustainable local economic development.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62672/joease.v3i3.94

The Impact of Use of Google Workspace for Education on Student Engagement in Sustainability Accounting Learning Nurkhin, Ahmad; Fachrurrozie, Fachrurrozie; Muhsin, Muhsin; Widiyanto, Widiyanto; Santoso, Jarot Tri Bowo; Harsono, Harsono
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75404

This study aimed to describe the use of Google workspace for education and explain its effect on student engagement in sustainability accounting learning. Descriptive quantitative research was intended to describe lecturers' experiences in using the Google platform to increase student engagement. In addition, this study used causality analysis to present empirical evidence of the effect of using Google workspace for education on student engagement. The research respondents were students participating in the Sustainability Accounting course at the Faculty of Economics and Business, Universitas Negeri Semarang in the even semester of 2022/2023. The research variable was the use of Google Workspace for Education, teaching behavior, and student engagement. Utilization rate was measured by the frequency of using Google features during sustainability accounting learning. Student engagement was measured by the constructs of agentic engagement, behavioral engagement, emotional engagement, and cognitive engagement. Data collection methods used questionnaires and observation. The data analysis method used quantitative descriptive analysis and multiple linear regression analysis. The results of the study showed that the use of Google workspace for education that could be applied in sustainability accounting learning was (1) the use of Google Drives, Google Forms, and Google Scholar features in project-based sustainability accounting learning, and (2) the use of Google Docs, Jamboard and YouTube applications for learning in class interactively. Empirical evidence indicated that the use of Google workspace for education could not significantly increase student engagement. In addition, teaching behavior was proven as predictor of student engagement significantly.

Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Abdul Rohman ACHMAD RIFAI Aditama, Raka Rizky Aeni, Ida Agus Wahyudin Agus Wahyudin Ahmad Syahrul Fauzi Algifari Algifari, Algifari Ali, Noor Faqih Udin Alifah, Atifatul Amir Mahmud Anggaeni, Oki Anisa Septiani Aenul Fajriah Anna Kania Widiatami Ardyansyah, Faisal Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Aulia Rizky Nur Ruwita Aziza, Maghfira Nur Bakar, Syarifah Mastura Syed Abu Bangkit Candra Birama, Bangkit Candra Baswara, Satsya Yoga Budiantoro, Risanda Christian Wiradendi Wolor Daffa, Muhammad Destiya Laelatul Azizah Dhifah Amaliyah Fadli Dwi Puji Astuti Dwi Puji Astuti Ervie Sabrina Nuari Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri fatimah Fatimah Fiki Nushrotul Hafidh Fikriyah, Minkhatul Hardi Saputro, Iwan Harsono Harsono Hartanto, Dadi Hasan Mukhibad Heri yanto Heri Yanto Hidayatun Toyibah Priyati Istu Utami Hobar, Abdul Hoo, Wong Chee Ida Nur Aeni Ilma Anisaturizqi, Ilma Indah Anisykurlillah Isnarto, Isnarto Jarot Tri Bowo Santoso Kardoyo Khasan Setiaji Khasanah, Nasriatun Kiswanto Kiswanto Kiswanto, Kiswanto Kustini, Sri Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Mahardika, Aura Aglis Maulida, Winda Nurul Maylia Pramono Sari Maylia Pramono Sari Minkhatul Fikriyah Muhammad Feriady, Muhammad Muhammad Wahyudi Muhsin Muhsin Muhsin Muhsin Muhsin, Muhsin Mukhibab, Hasan Munirah, Anisatul Narenda, Alfa Narendra Utama W, Narendra Utama Ngabiyanto - Niam, Sufa’ah Hurumun Nilam Nathania Novanty, Ine Nugroho, Aditya Surya Nur Hidayati Nurdian Susilowati Partono Thomas Prabowo Yudo Jayanto PUJI LESTARI Rababah, Mahmoud Ali Raharjo, Teguh Hardi Raharjo Rahayu Lestari Ratieh Widhiastuti Rediana Setiyani, Rediana Reza Dwi Kumala Risanda A. Budiantoro Risanda Alirastra Budiantoro Risnaeni Risnaeni, Risnaeni Rizqi Fajarwati, Baihaqi Rokhani, Sri S Martono S Martono Safitri, Diyah Salis, Abdul Rozaq Sari, Puji Novita Satsya Yoga Baswara Sejati, Adif Akbar Selawati Septianingtyas Septiana, Duwi Setiawan, Fadli Arif Setiawati Setiawati Shahtaz Twanneke Henga Putri, Shahtaz Twanneke Henga Sifa Farida, Sifa Siti Fatimah Siti Nurdianti, Siti Sri Kustini Subarkah, Afri Subkhan Subkhan Sumiadji - Susanti, NilaYunita Sutikno Sutikno Syafa Azmi Muazaroh Syamsu Hadi Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Triwidisari, Asri Umi Thoifah Amalia, Umi Thoifah Usep Suhud Wedadjati, Ratna Sesotya Wicaksono Adi Nugroho, Wicaksono Adi Widiatami, Anna Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Wiji Astuti Yee, Loo Shu Yozi Aulia Rahman, Yozi Aulia

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