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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.
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus pada Wajib Pajak PBB Desa Jatirejo di Mojokerto) Sari, Della Nur Lita; Rohayati, Suci
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.
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.