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All Journal Jurnal Ekonomi dan Pendidikan Jurnal Pendidikan Akuntansi Indonesia Journal of Auditing, Finance, and Forensic Accounting Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Assets: Jurnal Akuntansi dan Pendidikan Psychology, Evaluation, and Technology in Educational Research Wiyata Dharma: Jurnal Penelitian dan Evaluasi Pendidikan Economic Education and Entrepreneurship Journal JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Abadi: Jurnal Ahmad Dahlan Mengabdi Journal of Advances in Accounting, Economics, and Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pendidikan dan ekonomi (JUPEK) Jurnal Inovasi dan Pengabdian
Niken Purnamasari
Universitas Negeri Yogyakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Impact Of Project-Based Learning On Reflective Skills And Visual Communication In Accounting Education: Dampak Pembelajaran Berbasis Proyek Terhadap Keterampilan Reflektif Dan Komunikasi Visual Dalam Pendidikan Akuntansi Nurul Hidayah; Ani Widayati; Niken Purnamasari; Ratna Rosita Pangestika
Jurnal Pendidikan Akuntansi Indonesia Vol. 24 No. 1 (2026): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v24i1.95613

Abstract

Higher education institutions are expected to adopt learning strategies that go beyond academic mastery to cultivate reflective, communicative, and creative abilities as key 21st-century competencies. This study describes the implementation of Project-Based Learning (PjBL) integrating reflective essay writing and academic poster design, and examines its effects on students’ reflective skills, visual communication, and professional literacy. A mixed-method approach with a sequential explanatory quasi-experimental design was used. Participants were 107 students from the Accounting Education Study Program at Yogyakarta State University, divided into an experimental class (55 students) and a control class (52 students). The four-week intervention followed four stages: concrete experience, reflective observation, abstract conceptualization, and active experimentation. Data were gathered through questionnaires, artifact analysis (essays and posters), classroom observations, and semi-structured interviews. Results indicate that multimodal PjBL significantly improved students’ critical reflection. Qualitative findings show that combining written reflection with visual expression enabled students to connect theory and practice more meaningfully, increased learning motivation, and strengthened professional awareness, particularly in using academic English. The study confirms that multimodal PjBL is an effective and innovative approach in higher-education ESP instruction. It recommends broader and longer implementation in Accounting courses to enhance employability skills and better align learning with professional workplace demands.
The Power of Tax Relief: How Fiscal Incentives Shape the Creative Industries in Indonesia Hidayah, Nurul; Pangestika, Ratna Rosita; Purnamasari, Niken
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33602

Abstract

This study examines the impact of fiscal incentives, particularly tax relief, on the performance of firms in Indonesia’s creative industries. While tax incentives are widely used to stimulate investment and innovation, their effectiveness in high-uncertainty, intangible-capital sectors such as creative industries is underexplored. In addition, this study also examines the moderating role of policy design, digital maturity, and export orientation. Using institutional theory as a framework, the study applies a fixed-effects panel regression model to 600 firm-year observations from 100 creative firms across 12 Indonesian provinces between 2019 and 2024. The findings reveal that tax relief significantly enhances firm performance, particularly in employment growth, capital investment, and RD. However, the benefits are stronger for firms operating under well-designed policy frameworks, with higher digital maturity or export orientation. This indicates that institutional and firm-specific factors critically shape the effectiveness of fiscal incentives. This study contributes original insights by linking policy design with firm outcomes, offering strategic recommendations for aligning fiscal tools with the digital and innovation-driven nature of the creative economy.
Penguatan Tata Kelola Administrasi Desa Untuk Mendukung Infrastruktur Pemerintahan Desa Yang Inovatif Sutirman; Arwan Nur Ramadhan; Riana Isti Muslikhah; Siti Umi Khayatun Mardiyah; Umar Yeni Suyanto; Niken Purnamasari; Hilmy Pradana Sundawan; Heni Setiyaningsih; Revalina Joan Syavira; Raya Azzahra Putri Andjani; Ahmad Riski
Ahmad Dahlan Mengabdi Vol 5 No 1 (2026): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi Maret 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v5i1.394

Abstract

Salah satu aspek penting dalam peningkatan kualitas pelayanan publik, akuntabilitas, dan transparansi pemerintah desa adalah penguatan tata kelola administrasi. Program pengabdian ini bertujuan menguatkan kapasitas aparatur desa dalam mengelola administrasi dan pelayanan publik melalui penyusunan SOP dan integrasi teknologi digital. Kegiatan dilaksanakan di Kelurahan Logandeng, Playen, Gunungkidul dengan melibatkan 24 aparatur desa melalui pendekatan community based participatory. Metode pelaksanaan terdiri dari asesmen awal tata kelola administrasi, penyusunan modul dan SOP administrasi, pelatihan administrasi dan pengelolaan website desa. Hasil kegiatan menjelaskan terdapat peningkatan pemahaman aparatur desa yang signifikan dengan skor rata-rata dari 45,97 menjadi 83,47 dengan peningkatan sebesar 82%. Kegiatan ini menghasilkan SOP administrasi desa, template laporan, dan panduan pengelolaan informasi publik. Temuan ini mengindikasikan bahwa pelatihan dan pendampingan tata kelola administrasi desa dan pelayanan publik efektif dalam meningkatkan kapasitas aparatur desa untuk mewujudkan penyelenggaraan pemerintahan yang transparan, akuntabel, dan inovatif..
Memperkuat Ketahanan Ekonomi Keluarga Melalui Literasi Gizi bagi Ibu-ibu PKK dalam Mencegah Stunting Menggunakan Aplikasi Stunting Online Ratna Candra Sari; Nurul Hidayah; Niken Purnamasari; Ratna Rosita Pangestika; Candra Widyastuti
Jurnal Inovasi dan Pengabdian Vol. 2 No. 2 (2026): Jurnal Inovasi dan Pengabdian
Publisher : Athallah Publishing Globalndo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/bhaktika.v2i2.373

Abstract

Permasalahan stunting masih menjadi tantangan serius dalam pembangunan kesehatan dan kualitas sumber daya manusia di Indonesia, terutama di wilayah dengan keterbatasan literasi gizi keluarga. Kegiatan ini bertujuan memperkuat resiliensi ekonomi keluarga melalui peningkatan literasi gizi ibu PKK berbasis aplikasi Stunting Online. Metode yang digunakan adalah pendekatan partisipatif melalui sosialisasi, edukasi gizi, implementasi aplikasi, pendampingan, dan evaluasi. Hasil menunjukkan lebih dari 70% peserta memahami konsep gizi seimbang, lebih dari 60% mampu mengidentifikasi faktor risiko stunting, dan lebih dari 70% mampu menggunakan aplikasi secara mandiri. Selain itu, lebih dari 50% peserta mulai memperhatikan variasi menu keluarga serta pentingnya pemantauan kesehatan ibu dan anak. Aplikasi Stunting Online terbukti efektif, mudah diakses, dan berkelanjutan sebagai media edukasi. Program ini tidak hanya meningkatkan pengetahuan, tetapi juga mendorong perubahan perilaku kesehatan keluarga untuk pencegahan stunting.
An e-module development for vocational accounting students: Project-based learning media Niken Purnamasari; Irmadatus Sholekhah; Dibyo Waskito Guntoro
Wiyata Dharma: Jurnal Penelitian dan Evaluasi Pendidikan Vol 13 No 1 (2025)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/wd.v13i1.18165

Abstract

The limited adequate learning resources and productive subject teaching materials for vocational school students open up opportunities to develop teaching materials integrated with technology to master 21st-century skills. This research aims to develop e-modules based on Project-Based Learning to improve the skills of vocational school students. Development research is built with the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation). This research is limited to the development stage at Wonosari Muhammadiyah Vocational School involving Class X Accounting Students. The e-module feasibility test was carried out by involving material experts, media experts, and student responses. Data collection was carried out through interviews, observations, and questionnaires. The feasibility of the e-module was analyzed using scores converted into four quantitative categories. The research output is in the form of an e-module softfile and guidelines for teachers and students. The e-module is also uploaded to the website to make it easier to access via a mobile web browser. The material validation test got an average score of 3.49 in the very decent category, while the media validation test got an average score of 3.58 in the very decent category. Furthermore, the student response results in the main field trial were 3.22, and the operational field trial was 3.33, getting the very feasible category. This e-module is appropriate for accounting learning to improve students' skills.
Digital Transformation in Formative Assessment of Accounting: A Correlational Analysis of Students’ Perceptions of Gamification, Learning Analytics, and Perceived Usefulness Dian Normalitasari Purnama; Niken Purnamasari; Nurul Hidayah; Aflaha Aziza Awalina
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.23800

Abstract

The rapid advancement of digital technology has transformed formative assessment practices in accounting education by enabling real-time, adaptive, and data-driven feedback. However, the implementation of digital formative assessment remains limited, often lacking personalization and engagement. This study aims to analyze students’ perceptions of gamification, learning analytics, and perceived usefulness in the context of digital formative assessment in accounting. Using a quantitative correlational design with an ex post facto approach, data were collected from accounting education students at Universitas Negeri Yogyakarta through a Likert-scale questionnaire. Validity and reliability tests confirmed that 30 out of 40 items were valid and reliable. Multiple regression and PLS-SEM analyses revealed that both gamification and learning analytics significantly influence perceived usefulness, with learning analytics being the dominant predictor (? = 0.651, p < 0.001), while gamification showed a smaller yet significant effect (? = 0.166, p = 0.017). The model explained 61% of the variance in perceived usefulness (R² = 0.610) and met the goodness-of-fit criteria (SRMR = 0.076). These findings underscore that students’ acceptance of digital formative assessment is more strongly determined by the analytical value and actionable insights provided by learning analytics than by the motivational effects of gamification. The study contributes to extending the Technology Acceptance Model (TAM) within digital accounting education, suggesting that integrating learning analytics with gamification enhances both engagement and perceived usefulness in formative assessment design.
Pelatihan Literasi Transaksi Online untuk Pencegahan Tindak Penipuan di Masyarakat Pacarejo, Kapanewon Semanu, Gunungkidul: Penelitian Siswanto; Agatha Saputri; Niken Purnamasari; Rizqi Ilyasa Aghni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

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

Abstract

Meningkatnya kasus penipuan berbasis transaksi online di wilayah pedesaan mendorong urgensi peningkatan literasi digital masyarakat, termasuk di Kalurahan Pacarejo, Kapanewon Semanu, Kabupaten Gunungkidul. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi transaksi online masyarakat Pacarejo melalui pemahaman terhadap jenis-jenis penipuan digital, prinsip keamanan transaksi, serta langkah pencegahan dan penanganan awal ketika menghadapi indikasi penipuan. Pelaksanaan kegiatan menggunakan pendekatan partisipatif yang meliputi sosialisasi program, pelatihan interaktif berbasis studi kasus lokal, penerapan teknologi melalui simulasi penggunaan fitur keamanan aplikasi digital, pendampingan, serta evaluasi pemahaman peserta. Peserta kegiatan adalah masyarakat umum Kalurahan Pacarejo yang aktif menggunakan transaksi digital dalam kehidupan sehari-hari. Materi pelatihan mencakup konsep literasi transaksi online, mekanisme pembayaran aman, perlindungan data pribadi dan kode OTP, identifikasi akun dan tautan mencurigakan, serta langkah preventif dan responsif terhadap penipuan digital. Evaluasi dilakukan melalui observasi, diskusi reflektif, dan asesmen pemahaman peserta setelah pelatihan. Indikator capaian program meliputi kemampuan peserta menjelaskan prinsip transaksi aman, mengidentifikasi ciri-ciri penipuan online, menyebutkan modus penipuan digital, serta memahami prosedur pelaporan. [Kegiatan ini diharapkan berkontribusi pada pengurangan potensi kerugian ekonomi akibat penipuan digital dan terwujudnya masyarakat yang lebih cerdas dalam memanfaatkan teknologi secara aman.
Co-Authors Aflaha Aziza Awalina Agatha Saputri Ahmad Riski Ani Widayati Arwan Nur Ramadhan Benteng Buana Muslim, Bintang Lazuardi Buci Morisson Candra Widyastuti Dian Normalitasari Purnama Dibyo Waskito Guntoro Dimyati, Dimyati Djunaedi, Atikah Heni Setiyaningsih Hilmy Pradana Sundawan Irmadatus Sholekhah Malik, Shazia Mardiansyah, Yoga Muhyadi Muhyadi Muslikhah Muslikhah Nurul Hidayah NURUL HIDAYAH Oktafia, Millanda Ratna Candra Sari Ratna Rosita Pangestika Raya Azzahra Putri Andjani Revalina Joan Syavira Riana Isti Muslikhah Rizqi Ilyasa Aghni S Siswanto Sani, Salsa Aulifia Sekararum, Rizha Devi Septiana, Ririn Dwi Shazia Malik Siswanto Siswanto Siswanto Siti Umi Khayatun Mardiyah Sudirman, Amalia Nurannisa Susanto, Umar Yeni Sutirman Sutirman Umar Yeni Suyanto Umar Yeni Suyanto Vera Astuti, Vera Yuliansah Yuliansah