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Pengembangan E-LKPD Berbasis Google Sites Terintegrasi Artificial Intelligence pada Elemen Perpajakan Siswa Kelas XII AKL Permadhani, Reyna Mita; Rohayati, Suci
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

For Class XII AKL students at SMK Negeri 4 Surabaya, the purpose of this project is to create an E-LKPD based on Google Sites combined with Artificial Intelligence (AI) on taxation aspects of Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM). Its practicality and student reactions will be examined. This development research employs Thiagarajan's 4-D model, which is restricted to the disseminate phase and comprises the define, design, develop, and disseminate phases. Questionnaires for student responses and expert validation sheets are among the tools utilized. According to validation data, the average score was 92% ("Very Eligible"), with 87.5% coming from material experts, 96% from language experts, and 93% from graphic experts. 97.75% of students answered in the "Very Understanding" category. These findings suggest that the created E-LKPD may be utilized as a cutting-edge digital learning resource that satisfies curricular requirements and contemporary technological trends.
Development Of Interactive Learning Media Based On Websites Using Google Sites On Tax Elements In Class XI Financial Accounting At SMK Negeri 1 Surabaya Anma Sofyan Wahyudi; Suci Rohayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2227

Abstract

Technological advancements demand innovative learning, yet taxation learning media remain limited and not aligned with the latest regulations. This study aims to develop an interactive learning media based on Google Sites for the topic of Income Tax Article 21 using the Effective Rate (TER) at SMK Negeri 1 Surabaya. The research employed the R&D method using the ADDIE model. Validation results showed an overall feasibility score of 93.44% (subject matter expert 91.33%, media expert 95.56%) categorized as "Highly Feasible." Student responses reached 97.62%, and product effectiveness based on the N-Gain score was 0.89 (categorized as "Very High"). In conclusion, the developed media is highly feasible and effective for use in taxation learning at vocational schools.
Development Of Interactive Learning Media Based On Lumio By Smart On Basic Elements Of Accounting And Institutional Finance At SMKN 1 Surabaya M. Iqbal Fauzi Al Hasany; Suci Rohayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2394

Abstract

The digital era has driven a significant transformation in the world of education, one of which is through the development of digital learning media that is effective in increasing learner motivation and understanding. This study aims to examine the process of developing interactive media based on Lumio by SMART on Basic Elements of Accounting and Institutional Finance at SMK Negeri 1 Surabaya, test the feasibility of the product, and analyse students' responses to its use in learning. This media development uses the 4-D model, but is only carried out up to the Develop stage. The results showed that the feasibility of content reached 83.75%, presentation 87.5%, language 94.28%, and graphic 98%, with an overall average of 94% which is classified as very feasible. Learners' responses also showed a very high level of understanding, with an average percentage of 97%. Based on expert validation and learner responses, Lumio by SMART-based learning media on Basic Elements of Institutional Accounting and Finance is declared very feasible to use in the learning process.
Pelatihan Alat Evaluasi Berbasis Teknologi Menggunakan Classpoint Bagi Guru SMK di Kabupaten Tulungagung Vivi Pratiwi; Eko Wahjudi; Suci Rohayati
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i2.4440

Abstract

Saat ini pelaksanaan kegiatan evaluasi pembelajaran di Sekolah Menengah Kejuruan (SMK) masih banyak yang bersifat konvensional menggunakan tes berbasis kertas padahal kurikulum menuntut pemanfaatan teknologi dalam pembelajaran. Ada banyak pilihan aplikasi yang dapat memudahkan guru dalam melakukan proses evaluasi, salah satunya adalah aplikasi Classpoint. Tujuan pelaksanaan pengabdian kepada masyarakat ini adalah untuk memberikan solusi dan inovasi bagi guru-guru SMK, khususnya guru yang tergabung dalam Musyawarah Guru Mata Pelajaran (MGMP) Akuntansi Kabupaten Tulungagung dalam pelaksanaan evaluasi pembelajaran berbasis teknologi menggunakan aplikasi Classpoint. Aplikasi ini menyediakan banyak pilihan pembuatan bentuk soal dan fitur koreksi otomatis yang dapat mempersingkat waktu pengkoreksian bagi guru. Metode yang digunakan dalam pelatihan ini adalah metode ceramah interaktif, diskusi, demonstrasi dan pelatihan. Hasil pengabidan menunjukkan bahwa kegiatan pelatihan ini mampu meningkatkan pengetahuan dan keterampilan guru-guru peserta dalam pembuatan alat evaluasi berbasis teknologi menggunakan Classpoint. Hal ini menunjukkan peningkataan kompetensi guru dalam pemanfaatan teknologi untuk pencapaian tujuan pembelajaran yang lebih efektif dan efisien menggunakan alat evaluasi pembelajaran yang tepat.
Development of Interactive Learning Media Based on Google Sites with Edpuzzle Integration for Taxation Elements at SMK Negeri 2 Buduran Nanda Widyawati; Suci Rohayati
Journal of Education Research Vol. 7 No. 2 (2026)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v7i2.3707

Abstract

Penelitian ini dilakukan karena berdasarkan pada tuntutan media pembelajaran yang relevan dengan peraturan perpajakan terkini, bervariasi, dan interaktif. Berdasarkan tuntutan tersebut, penelitian dilakukan untuk mengembangkan media pembelajaran interaktif berbasis google sites dengan integrasi edpuzzle pada materi perpajakan setelah itu dapat mengevaluasi kelayakan dan tanggapan peserta didik. Penggunaan model pengembangan ADDIE pada metode Penelitian dan Pengembangan yang mencakup analisis, desain, pengembangan, implementasi, dan evaluasi perlu dilakukan agar proses pengembangan berlangsung dengan lancar. Penilaian yang diberikan oleh ahli materi mencapai 94% sedangkan ahli media memberikan penilaian lebih besar yakni 100% dan keduanya masuk dalam kategori sangat layak. Hasil kuesioner tanggapan siswa sebesar 99% termasuk dalam kategori “sangat baik”. Hasil belajar peserta didik meningkat karena adanya media pembelajaran ini didukung oleh nilai N-Gain sebesar 0,86 dan nilai uji Wilcoxon Signed Rank Test sebesar 0,000, yang mengonfirmasi adanya perbedaan hasil belajar ketika peserta didik sebelum menggunakan media dan setelah menggunakan media. Oleh karena itu, media yang dikembangkan tidak hanya memenuhi aspek kelayakan dari para ahli namun juga berpotensi meningkatkan partisipasi aktif peserta didik.
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus pada Wajib Pajak PBB Desa Jatirejo di Mojokerto) Della Nur Lita Sari; Suci Rohayati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Land and Building Tax (PBB) is one of the main sources of local government revenue that plays an important role in financing regional development. Although the realization of PBB revenue in Mojokerto Regency has exceeded the targeted amount, this condition does not fully reflect voluntary taxpayer compliance, particularly at the village level. In Jatirejo Village, the high level of PBB realization is still largely influenced by active tax collection mechanisms carried out by village officials. This study aims to analyze the factors influencing taxpayer compliance in paying Land and Building Tax, with a focus on taxpayer understanding, tax penalty sanctions, and taxpayer attitudes in Jatirejo Village, Mojokerto Regency. This research employs a quantitative approach. The sampling technique used was accidental sampling, with data collected through questionnaires distributed to 55 respondents in Jatirejo Village. The data were analyzed using multiple linear regression analysis with IBM SPSS Statistics 27 for Windows. The results of the t-test indicate that taxpayer understanding and tax penalty sanctions partially have a significant effect on taxpayer compliance. Meanwhile, taxpayer attitudes do not have a significant partial effect. The F-test results show that taxpayer understanding, tax penalty sanctions, and taxpayer attitudes simultaneously have a positive and significant effect on the level of Land and Building Tax compliance. The implications of this study suggest that improving PBB compliance in rural areas requires strengthening taxpayer understanding and the consistent enforcement of tax penalty sanctions, rather than relying solely on the development of positive attitudes toward taxation.
PENGARUH PEMAHAMAN AKUNTANSI DASAR, INTENSITAS PEMBERIAN TUGAS, DAN PERCEIVED USEFULNESS TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI KELAS XI AK SMK NEGERI 10 SURABAYA Ade Nanda Fricilia; Suci Rohayati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 2 (2026): Volume 11 No. 02, Juni 2026.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i2.57663

Abstract

Abstract The success of the learning process can be seen in the outcomes achieved by the students. One of these outcomes is the computer accounting element, which is influenced by various internal and external factors. Internal factors include an understanding of basic accounting, while external factors include the intensity of task allocation and perceived usefulness. This study aims to determine the influence of an understanding of basic accounting, task allocation intensity, and perceived usefulness on the learning outcomes of computer accounting for XI AK students at SMK Negeri 10 Surabaya. This study uses a quantitative approach with an ex post facto method. The study population is the XI AK class at SMK Negeri 10 Surabaya in the 2025/26 academic year. Simple random sampling was used for the sample. Data were collected through observation, documentation, interviews and questionnaires. Data analysis was performed using the SPSS 26 program, including instrumen testing, classical assumption testing and hypothesis testing. The results of the study show that:1) Basic accounting understanding, the intensity of the assignment, and perceived usefulness affect the results of computer accounting learning. 2) Basic accounting understanding has an effect on computer accounting learning outcomes. (3) The intensity of the tasks given has an impact on the results of computer accounting learning. Furthermore, perceived usefulness impacts the results of computer accounting learning.
PENGARUH PENGUASAAN SOFTWARE AKUNTANSI DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR MATA KULIAH KOMPUTER AKUNTANSI Setiawan, Anang; Rohayati, Suci
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.60982

Abstract

Education plays a crucial role in developing human resources equipped with 21st-century competencies, particularly digital literacy skills required in the era of technological advancement. In accounting education, proficiency in accounting software and learning motivation are important factors that may contribute to students’ learning outcomes, especially in Accounting Computer courses. This study aims to analyze the effect of accounting software mastery and learning motivation on students’ learning outcomes in the Accounting Computer course. The study employed a quantitative approach with an explanatory research design. The population consisted of 463 Accounting Education students who had completed the Accounting Computer course, with a sample of 215 students selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that accounting software mastery and learning motivation have a positive and significant effect on learning outcomes, both partially and simultaneously. The coefficient of determination (R²) of 0.621 indicates that both variables explain 62.1% of the variance in students’ learning outcomes. Therefore, improving accounting software mastery and learning motivation can contribute to enhancing students’ learning outcomes in the Accounting Computer course.
PENGARUH FINANCIAL BEHAVIOR DAN FINANCIAL SELF-EFFICACY TERHADAP MANAJEMEN KEUANGAN PRIBADI MAHASISWA PROGRAM STUDI S1 PENDIDIKAN AKUNTANSI FEB UNESA Mokhammad Dimas Baihaqi; Rohayati, Suci
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomer 03, September 2026 Publication
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.63189

Abstract

Personal financial management is an important skill for students to meet their needs during college and to prepare for future financial conditions. However, students still experience difficulties in managing their finances due to consumptive behavior, lack of financial planning, and low confidence in their financial management ability. This study aims to analyze the effect of financial behavior and financial self-efficacy on the personal financial management of undergraduate students of the Accounting Education Study Program, Class of 2022, Faculty of Economics and Business, Universitas Negeri Surabaya. This quantitative study used a causal approach with a saturated sampling technique involving 105 respondents. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with IBM SPSS Statistics version 25. Hypotheses were tested using t-test, F-test, and the coefficient of correlation and determination (R and R2). The results show that financial behavior has a significant effect on personal financial management, financial self-efficacy has a significant effect on personal financial management, and both variables simultaneously have a significant effect on personal financial management. The better the financial behavior and the higher the students’ self-efficacy in managing finances, the better their personal financial management.