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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 JAS (Jurnal Akuntansi Syariah) Dinamika Pendidikan "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Prosiding Seminar Nasional Pengabdian Masyarakat
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PENGAJARAN ORANG TUA TERHADAP PERILAKU KEUANGAN MAHASISWA DIMEDIASI OLEH EFIKASI DIRI DAN PENGETAHUAN KEUANGAN Reza Dwi Kumala; Ahmad Nurkhin
PEKA Vol. 13 No. 2 (2025): Desember
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/peka.2025.vol13(2).22099

Abstract

Mahasiswa sering mengikuti keinginan daripada kebutuhan sehingga menyebabkan pengelolaan keuangan buruk. Penting bagi mereka untuk mengatur keuangan dengan pijak, maka perlunya pendidikan keuangan untuk mengatur keuangan. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh pengajaran orang tua terhadap perilaku keuangan mahasiswa dengan efikasi diri dan pengetahuan keuangan sebagai mediasi. Teori yang digunakan dalam penelitian ini adalah Theory of Planned Behavior dan Experiental Learning Theory. Metode pengambilan sampel menggunakan sampling jenuh sebanyak 133 mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data menggunakan penyebaran kuesioner. Teknik analisis data yang digunakan adalah analisis jalur dengan model persamaan Structural Equation Modeling – Partial Least Square (SEM – PLS). Penelitian menunjukkan bahwa pengajaran orang tua berpengaruh positif dan signifikan terhadap efikasi diri serta pengajaran orang tua berpengaruh positif dan signifikan terhadap pengetahuan keuangan. Efikasi diri berpengaruh positif signifikan terhadap perilaku keuangan, pengetahuan keuangan berpengaruh positif signifikan terhadap perilaku keuangan, dan efikasi diri mampu memediasi pengajaran orang tua terhadap perilaku keuangan. Namun, pengajaran orang tua tidak berpengaruh signifikan terhadap perilaku keuangan dan pengetahuan keuangan tidak mampu memediasi pengajaran orang tua terhadap perilaku keuangan.
Pengaruh Pertumbuhan Penjualan, Kinerja Lingkungan, Industri, dan Komitmen Terhadap Pengungkapan Emisi Karbon Nur Hidayati; Ahmad Nurkhin; Satsya Yoga Baswara
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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

Abstract

This study aims to examine the factors that influence carbon emission disclosure in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research population comprised 62 LQ45 companies, from which 25 companies were selected through purposive sampling, resulting in 100 units of analysis. Data were obtained through documentation techniques using secondary data sources. The analysis methods include descriptive analysis, regression assumption tests (comprising regression data tests, classical assumption tests, hypothesis testing, and Moderated Regression Analysis), and additional testing using robust regression. All statistical analyses were conducted using Eviews version 12. The findings show that sales growth and industry type do not have a significant effect on carbon emission disclosure. In contrast, environmental performance has a significant positive effect on carbon emission disclosure. Furthermore, environmental commitment acts as a moderating variable that strengthens the relationship between the influencing factors and carbon emission disclosure. The study recommends that future research consider additional relevant variables and expand the scope to include other sectors beyond the LQ45 Index. It also encourages companies with high sales growth and those in carbon-intensive industries to increase their carbon emission disclosure as part of their environmental responsibility.
Optimalisasi Keterampilan Menulis Berbasis Kecerdasan Buatan (AI) Bagi Guru SMK Negeri 1 Demak Agus Wahyudin; Heri Yanto; Maylia Pramono Sari; Ahmad Nurkhin; Risanda A. Budiantoro
Prosiding Seminar Nasional Pengabdian Masyarakat Vol. 1 (2023): Prosiding Seminar Nasional Pengabdian Masyarakat
Publisher : CV. Dharma Samakta Edukhatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61142/psnpm.v1.72

Abstract

guru SMK Negeri 1 Demak adalah karena mereka belum terbiasa melakukan penelitian, menulis makalah, dan seringkali laporan penelitian kalaupun ada, seringkali tetap dalam bentuk laporan. Oleh karena itu, tim dosen pengabdian masyarakat menggagas program untuk mendorong guru menulis yang bertujuan untuk mengatasi rendahnya kemampuan menulis karya ilmiah khususnya di kalangan guru SMK Negeri 1 Demak. Model program pengabdian kepada masyarakat bagi dosen dilaksanakan melalui metode pelatihan partisipatif berupa sosialisasi, pelatihan, dan lokakarya dengan mitra yang terdiri dari kepala sekolah dan 115 orang guru SMK Negeri 1 Demak. Materi yang dibahas meliputi filosofi dasar penelitian, penelitian kuantitatif sebagai metodologi penelitian, pemanfaatan AI dalam penelitian, penyusunan artikel ilmiah, dan publikasi jurnal ilmiah. Inisiatif ini diharapkan dapat meningkatkan pengetahuan dan kemampuan menulis guru, khususnya dalam menghasilkan publikasi akademik. Dengan demikian menunjukkan peningkatan kompetensi dan profesionalisme guru di SMK Negeri 1 Demak. Melalui program penulisan guru ini diharapkan terjadi peningkatan kompetensi profesional khususnya dalam bidang publikasi akademik.
CRITICAL THINKING ANALYSIS IN THE ERA OF ARTIFICIAL INTELLIGENCE: STUDY ON UNNES ACCOUNTING EDUCATION STUDENTS Siti Fatimah; Ahmad Nurkhin; Rediana Setiyani; Jarot Tri Bowo Santoso; Oki Anggaeni
EDUCATIONE 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

Abstract

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.
DEVELOPING CRITICAL THINKING SKILLS IN ACCOUNTING EDUCATION STUDENTS THROUGH THE CASE METHOD LEARNING APPROACH Siti Fatimah; Ahmad Nurkhin; Rediana Setiyani; Jarot Tri Bowo Santoso
EDUCATIONE Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.154

Abstract

In the digital era and the rapid diffusion of artificial intelligence, universities are expected to produce graduates who can analyze information rigorously and make defensible judgments; however, critical thinking is often underdeveloped in accounting learning that remains content- and procedure-centered. This study aimed to evaluate the effectiveness of the Case Method Learning approach in strengthening the critical thinking skills of Accounting Education students in a Financial Accounting course. Using a quasi-experimental nonequivalent control group design, one experimental class received three cycles of case-based instruction, while a control class received conventional lecture-based instruction. Students’ critical thinking was measured with an accounting-specific instrument aligned with higher-order cognitive skills, administered through equivalent pretest–posttest tasks. Data were analyzed using paired-sample t-tests (within-group improvement) and independent-sample t-tests (between-group differences) in SPSS. Results showed a substantial gain in the experimental class, where the mean score increased from 5.97 (pretest) to 16.87 (posttest) with p = 0.000 (< 0.05), and post-intervention performance differed significantly from the control class (p = 0.000 (< 0.05)). These findings indicate that the case method can meaningfully enhance students’ analytical reasoning and problem-solving in accounting contexts. The study concludes that integrating structured cases into Financial Accounting instruction is an effective strategy for developing critical thinking among Accounting Education students. Practically, the results support curriculum-level adoption of case-based learning and lecturer capacity-building for designing authentic cases and facilitative discussions. Future research should test long-term retention, replicate across institutions and accounting topics, and combine quantitative outcomes with qualitative evidence on reasoning processes and classroom interaction.
Sharia Compliance, Social Performance, and Financial Performance: A Study on Indonesian Rural Islamic Banks Nurkhin, Ahmad; Mukhibad, Hasan; Hapsoro, Bayu Bagas; Kusumantoro, Kusumantoro; Nugroho, Rosyid Wahyu; Nor, Fakhrudin; Daud, Norzaidi Mohd
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2492

Abstract

Purpose – The indicator of Sharia compliance is the social performance that the rural Islamic bank must realize by distributing zakat, infaq, and alms funds to those in need. This study analyzes the relationship between rural Islamic banks' social performance, bank-specific characteristics, and financial performance in Indonesia during 2020-2023. Method – The study uses descriptive and panel data regression analyses from 97 rural Islamic banks registered with the Financial Services Authority (Otoritas Jasa Keuangan or OJK). The data collection method used is documentation. The data analysis technique used is descriptive and multiple regression analysis of panel data. Findings – The study's results indicate a significant and positive effect of social performance on financial performance as measured by return on assets (ROA). The level of Non-Performing Financing (NPF) has a negative and significant effect on ROA. Bank size has also been proven to significantly and positively impact ROA. Other results indicate that specific bank characteristics such as capital adequacy ratio (CAR), productive asset quality, financing deposit ratio (FDR), and cash ratio cannot significantly determine the ROA level. Implications – Social performance is part of promoting sustainable performance that supports achieving sustainable development goals (SDGs). Rural Islamic banks should also significantly impact social and environmental issues, especially zakat performance.
Mini Greenhouse: Efforts to Improve Environmentally Friendly Agricultural Skills for Students of Pondok Pesantren Al Asror Mukhibad, Hasan; Widiyanto; Kusumantoro; Nurkhin, Ahmad; Anisykurlillah, Indah; Wahyuningrum, Indah Fajarini Sri; Raharjo, Teguh Hardi; Sulhadi
Indonesian Journal of Devotion and Empowerment Vol. 1 No. 1 (2025): Special Issue
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i1.38100

Abstract

Pondok pesantren are increasingly paying attention to environmental issues, sustainability, and the promotion of the Sustainable Development Goals (SDGs), as well as striving to provide life skills for students (Santri) through training and self-development activities. This article explains the impact of utilizing a mini greenhouse to improve students’ agricultural skills through a community service program at Pondok Pesantren Al Asror Semarang, targeting 15 students. The activities were carried out over five months (May to September 2025) in the form of training and assistance in using the mini greenhouse. The training introduced the mini greenhouse and its benefits, after which the students worked together to prepare and build it within the pondok pesantren environment. The next activities included plant cultivation, starting from seed sowing, planting, and caring for the plants until harvest time, under the guidance and supervision of the community service team. The students were highly enthusiastic and motivated to make use of the mini greenhouse, and they received support from the pondok pesantren leaders to enhance their life skills. The students then continued using the mini greenhouse for organic vegetable cultivation, starting from sowing to harvest time.
Food Cost Variance Analysis: Case Study of Novotel Karawang Zikir Zibran Firdaus; Ahmad Nurkhin
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 1 (2025): : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i1.6277

Abstract

This study researched the food cost variance at Novotel Karawang from July to December 2024 in order to evaluate the effectiveness of food cost management. The study centered on the five top-selling menus by analyzing the actual costs in comparison with standard costs, with a specific focus on the price, quantity, also both joint price and quantity variations. The methodology chosen was quantitative descriptive, leveraging secondary data from the hotel's finance and accounting department. The results showed that actual costs were consistently higher than standard costs, with four out of the five menus showing unfavorable overall variances. Unfavorable prices variations caused on by fluctuating market prices and unfavorable quantity variances caused on by inefficient raw material use were the main causes. Nonetheless, one menu showed a positive overall variance, indicating the possibility of efficient cost management. The research results suggest that in order to reduce cost inefficiencies, Novotel Karawang's management ought to prioritize continuous supervision of purchasing strategies and operational processes top priority. A useful methodology for locating and resolving food cost variations in the hospitality sector is offered by this study.
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 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 Bayu Bagas Hapsoro, Bayu Bagas Budiantoro, Risanda Christian Wiradendi Wolor Daffa, Muhammad Daud, Norzaidi Mohd 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 Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri 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 Nor, Fakhrudin Novanty, Ine Nugroho, Aditya Surya Nugroho, Rosyid Wahyu Nur Hidayati Nurdian Susilowati Oki Anggaeni Partono Thomas Prabowo Yudo Jayanto PUJI LESTARI Rababah, Mahmoud Ali Raharjo, Teguh Hardi 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 Fatimah Siti Nurdianti, Siti Sri Kustini Subarkah, Afri Subkhan Subkhan Sulhadi 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 Widiyanto Wiji Astuti Yee, Loo Shu Yozi Aulia Rahman, Yozi Aulia Zikir Zibran Firdaus