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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Teknologi Pendidikan Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal ASET (Akuntansi Riset) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Dedikasi Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan Akbis: Media Riset Akuntansi dan Bisnis JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Akuntansi dan Keuangan Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran SECONDARY : Jurnal Inovasi Pendidikan Menengah (JIPM) LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Kajian Ilmu Pendidikan (JKIP) East Asian Journal of Multidisciplinary Research (EAJMR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Land Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economic: Journal Economic and Business Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Akuntanomics
Jufri Darma
Universitas Negeri Medan
Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Enterprises Teori: Sebuah Kajian Teoritis Muhammad Fahreza Sihombing; Naswa Aprillia Putri; Nazwa Adinda; Siti Sri Wahyuni; Jufri Darma
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.922

Abstract

This study examines Enterprise Theory in accounting, which emphasizes that companies are accountable not only to shareholders but also to all stakeholders, including employees, the government, society, and the environment. Using a qualitative approach through a systematic literature review based on the PRISMA protocol, this study analyzes the development, implementation, and challenges of applying this theory. The findings reveal that Enterprise Theory emerged in response to the limitations of Proprietary Theory and Entity Theory, which primarily focus on shareholders' interests. This theory highlights transparency and accountability in financial reporting by considering the distribution of value-added income. However, its implementation still faces challenges, such as the absence of binding regulatory standards, difficulties in measuring corporate social contributions, and differing stakeholder perceptions. These findings underscore the importance of integrating social and environmental aspects into modern accounting practices to help companies develop more sustainable business strategies that prioritize the well-being of all stakeholders.
TEORI AKUNTANSI DAN PERUMUSANNYA: SEBUAH KAJIAN LITERATUR Debora Desnia; Desy Amelia Sinaga; Gita Sonia Marpaung; Sylvia Anastasya Marpaung; Jufri Darma
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.956

Abstract

Accounting theory is a conceptual foundation used to understand, design and evaluate accounting practices in preparing financial reports. This theory consists of a collection of principles, concepts and methods that provide guidance in making accounting decisions as well as in developing financial policies and regulations. The aim of this research is to look at the history of the formulation of accounting theory. In this research the literature study research method is used, namely a data collection method by understanding and studying theories from various literature related to the research.
PENGARUH MOTIVASI BELAJAR DAN SELF EFFICACY TERHADAP KEMANDIRIAN BELAJAR SISWA KELAS X PELAJARAN AKUNTANSI DASAR DI SMK YAYASAN PERGURUAN DWI TUNGGAL Elma Julia Rani Manullang; Haryani Pratiwi Sitompul; Jufri Darma; Pasca Dwi Putra; Rini Herliani
SECONDARY: Jurnal Inovasi Pendidikan Menengah Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/secondary.v6i4.13598

Abstract

Learning independence is an important competency for vocational high school students, particularly in Basic Accounting, which requires accuracy, responsibility, and the ability to complete learning tasks independently. However, preliminary observations at SMK Yayasan Perguruan Dwi Tunggal indicated that some students still relied on teachers or peers, showed limited initiative in seeking additional learning resources, and had difficulty managing their learning time optimally. This study aims to analyze the influence of learning motivation and self-efficacy on the learning independence of Grade X Financial Accounting students in Basic Accounting. This quantitative study employed an ex post facto method. The population and sample consisted of 67 students selected using total sampling. Data were collected through a four-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.1.1.8. The results showed that learning motivation had a positive and significant relationship with learning independence (β = 0.478; p < 0.001), while self-efficacy also had a positive and significant relationship with learning independence (β = 0.377; p = 0.001). Learning motivation demonstrated a stronger relationship with learning independence than self-efficacy. The R-Square value of 0.647 indicated that the two variables jointly explained 64.7% of the variance in learning independence, while the remaining 35.3% was associated with other factors outside the model. These findings indicate that strengthening learning motivation and self-efficacy in an integrated manner is important for supporting students' learning independence in Basic Accounting. ABSTRAK Kemandirian belajar merupakan kemampuan penting bagi siswa Sekolah Menengah Kejuruan (SMK), khususnya dalam pembelajaran Akuntansi Dasar yang menuntut ketelitian, tanggung jawab, dan kemampuan menyelesaikan tugas secara mandiri. Namun, hasil observasi awal di SMK Yayasan Perguruan Dwi Tunggal menunjukkan bahwa sebagian siswa masih bergantung pada arahan guru maupun teman, kurang berinisiatif mencari sumber belajar tambahan, dan belum mampu mengatur waktu belajar secara optimal. Penelitian ini bertujuan menganalisis pengaruh motivasi belajar dan self-efficacy terhadap kemandirian belajar siswa kelas X Akuntansi Keuangan pada mata pelajaran Akuntansi Dasar. Penelitian menggunakan pendekatan kuantitatif dengan metode ex post facto. Populasi sekaligus sampel penelitian berjumlah 67 siswa yang ditentukan menggunakan teknik total sampling. Data dikumpulkan melalui kuesioner skala Likert empat pilihan dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4.1.1.8. Hasil penelitian menunjukkan bahwa motivasi belajar memiliki hubungan positif dan signifikan dengan kemandirian belajar (β = 0,478; p < 0,001), sedangkan self-efficacy juga memiliki hubungan positif dan signifikan dengan kemandirian belajar (β = 0,377; p = 0,001). Motivasi belajar menunjukkan hubungan yang lebih kuat dibandingkan self-efficacy. Nilai R-Square sebesar 0,647 menunjukkan bahwa kedua variabel secara bersama-sama mampu menjelaskan 64,7% variasi kemandirian belajar, sedangkan 35,3% berkaitan dengan faktor lain di luar model. Temuan ini menunjukkan bahwa penguatan motivasi belajar dan self-efficacy secara terpadu penting untuk mendukung perkembangan kemandirian belajar siswa dalam pembelajaran Akuntansi Dasar.
Financial Control as a Strategic Tool for Maintaining Company Performance and Sustainability Goretti Lolina Pandiangan; Enita Catrine Br Sembiring; Brema Bastanta Perangin-Angin; Jufri Darma
Jurnal Ilmiah Manajemen dan Bisnis Vol. 12 No. 2 (2026): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v12i2.38806

Abstract

Financial control is one of the strategic functions in financial management that plays a crucial role in maintaining organizational performance and sustainability amid increasingly complex business dynamics. Financial control functions not only as a monitoring tool but also as a mechanism to ensure that financial planning, budgeting, and the utilization of financial resources are carried out effectively and efficiently. It enables management to compare planned targets with actual outcomes so that deviations can be promptly identified and corrected. This article aims to examine the role of financial control as a strategic instrument in sustaining corporate performance and supporting long-term business sustainability. The research employs a qualitative approach through a literature review by analyzing financial management textbooks, national and international scholarly journals, and publications related to budgeting and financial control. The findings indicate that financial control integrated with the budgeting system enhances cost efficiency, improves cash flow management, and supports strategic managerial decision-making. Furthermore, effective financial control contributes to corporate financial stability, which serves as a primary prerequisite for sustainability. Therefore, financial control not only affects the achievement of short-term financial performance but also plays a significant role in ensuring the long-term continuity of the company.
PENGARUH MICROTEACHING DAN LITERASI DIGITAL TERHADAP PELAKSANAAN PLP II MELALUI KEMAMPUAN TPACK PADA MAHASISWA PENDIDIKAN AKUNTANSI UNIVERSITAS NEGERI MEDAN Jesika Trimanda Br Ginting; Andri Zainal; Jufri Darma; La Hanu; Haryani Pratiwi Sitompul
LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/learning.v6i4.13037

Abstract

The implementation of School Field Introduction (PLP) II is a crucial stage for pre-service teachers to apply their teaching competencies directly in schools; however, accounting education students at Universitas Negeri Medan still exhibit gaps, including lesson modules that are not fully aligned with students' characteristics, suboptimal content mastery, and difficulties in managing heterogeneous classrooms. This study aims to analyze the influence of Microteaching and Digital Literacy on the Implementation of PLP II, both directly and through Technological Pedagogical Content Knowledge (TPACK) as a mediating variable. The study employed a quantitative ex-post facto approach with a causal research design, involving 60 accounting education students from the 2022 cohort selected through total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. The results show that Microteaching has a positive and significant effect on both the Implementation of PLP II and TPACK competence, whereas Digital Literacy has no significant direct effect on the Implementation of PLP II but significantly influences TPACK competence. TPACK competence was found to have a positive and significant effect on the Implementation of PLP II and acts as a partial mediator in the Microteaching pathway and a full mediator in the Digital Literacy pathway. These findings conclude that digital technology mastery alone is insufficient to support optimal teaching practice; it must be converted into the ability to integrate technology, pedagogy, and content through strengthened TPACK, particularly through microteaching training oriented toward the integration of instructional technology prior to students undertaking PLP II. ABSTRAK Pelaksanaan Pengenalan Lapangan Persekolahan (PLP) II merupakan tahap krusial bagi mahasiswa kependidikan untuk mengaplikasikan kompetensi mengajar secara nyata di sekolah, namun pada mahasiswa Pendidikan Akuntansi Universitas Negeri Medan masih ditemukan kesenjangan berupa modul ajar yang belum sesuai karakteristik siswa, penguasaan materi yang belum maksimal, serta kesulitan mengelola kelas yang heterogen. Penelitian ini bertujuan menganalisis pengaruh Microteaching dan Literasi Digital terhadap Pelaksanaan PLP II, baik secara langsung maupun melalui Kemampuan Technological Pedagogical Content Knowledge (TPACK) sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif jenis ex-post facto dengan desain kausalitas, melibatkan 60 mahasiswa Pendidikan Akuntansi Stambuk 2022 yang ditentukan melalui teknik total sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa Microteaching berpengaruh positif dan signifikan terhadap Pelaksanaan PLP II maupun Kemampuan TPACK, sedangkan Literasi Digital tidak berpengaruh signifikan secara langsung terhadap Pelaksanaan PLP II, namun berpengaruh signifikan terhadap Kemampuan TPACK. Kemampuan TPACK terbukti berpengaruh positif dan signifikan terhadap Pelaksanaan PLP II serta berperan sebagai mediator parsial pada jalur Microteaching dan mediator penuh pada jalur Literasi Digital. Temuan ini menyimpulkan bahwa penguasaan teknologi digital semata belum cukup untuk mendukung praktik mengajar yang optimal, melainkan perlu dikonversi menjadi kemampuan integrasi teknologi, pedagogi, dan konten melalui penguatan TPACK, khususnya melalui pembekalan microteaching yang berorientasi pada integrasi teknologi pembelajaran sebelum mahasiswa melaksanakan PLP II.    
Pengaruh Gaya Mengajar Guru Terhadap Kualitas Pembelajaran Akuntansi Jufri Darma; Tiya Jesika
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/011eje73

Abstract

This research aims to determine the effect of teaching style on the quality of accounting learning at SMK Swasta Prayatna 1 Medan. The method used is a simple random sampling survey involving 96 students from grades XI and XII. Data was collected using a questionnaire, while data analysis employed simple regression analysis. The results show that teaching style significantly affects the quality of accounting learning, with a path coefficient of 0.699 and a coefficient of determination (R²) of 0.488, meaning that teaching style explains 48.8% of the quality of learning. These findings suggest that teachers should improve the variation in their teaching styles to enhance the quality of classroom learning.
Co-Authors Abdul Fatah Hassanudin Agnes Irene Silitonga Akbar Lubis, Ali Akhfini Ali Nurman Ambarita, Dena Christin Amyra Putri Wahyuzan Anakampun, Arif Andri Zainal Ani, Putri Anjas Pradana Aprilia Ananda Putri Aprilia, Rodiah Aprita Ginting Aprita Ginting Aprita Ravenna Ginting Arfan Ikhsan Arfan Ikhsan Arif Anakampun Arif Anakampun Aruan, Putri Angzelina Azizul Kholis Azizul Kholis, Azizul Barus, Rahulina Br Ginting, Jesika Trimanda Brema Bastanta Perangin-angin Choms Gary Ganda Tua Sibarani Cindy Aulia Rusli Cindy Aulia Rusli Cindy Milasari Sitanggang Cindy Rusli Damanik, Hellmy Winda Dani, Muhammad Riyan Dea Natalia Dea Natalia Sembiring Debora Desnia Dedy Husrizal Syah, Dedy Husrizal DENA CHRISTIN AMBARITA Desy Amelia Sinaga Devi Rahmadani Pasaribu Dewi Ratna Sari Dila Fajria Sianipar Dilla Ayu Kartika Dimas Fahruzi Diva Eldora Purba Dodi Pramana Egidius Egia Aginta Ginting Egidius Egia Aginta Ginting Elma Julia Rani Manullang Elma Manullang Enita Catrine Br Sembiring Erik Martua Simatupang Erik Martua Simatupang Fadillah Janadiyah Fadillah Janadiyah Fannya Regina Putri Febrina Amelia Utami Femmi Lorisya Laiya Fendi Armando Fendi Irwan Gulo Ferry Indra Sakti H. Sinaga Gaffar Hafiz Sagala Gita Sonia Marpaung Goretti Lolina Pandiangan Gultom, Joice Carmelita Halawa, Paskah Ria April Yanti Hanu, La Haryadi - Haryadi Haryadi Haryani Pratiwi Sitompul Hidayah, Rizki Nur Hizkia Agustina Simaremare Hot Nelly Sipayung Ibrahim, Maulana Ihsan Tiara IMAN SUYAKIN DAELI Indah, Novita Jesika Trimanda Br Ginting Junaidi Junaidi Kaerul Saleh Karina Lolo Limbong Kartika, Dilla Ayu La Hanu Laoren Valerina Sinaga Latifah Azzahra Nasir Lenti Susanna Saragih Lia Pradita Maria Finsensia Sihaloho Maria Lumbansiantar Maria Nency Lumbansiantar Maria Sihaloho Maulida, Nadia Maura Rahma Azzahra Meilani, Fira Aisyah Meylin Amanda Simalango Meylin Simalango Miranda, Tengku Ms, Ade Novika Husna Muhammad Fahreza Sihombing Muhammad Reynal Muhammad Riyan Dani Muhammad Riyan Dani Muhammad Roy Prayudha Muhammad Syafrizal Lubis Naswa Aprillia Putri natalia Herminta Munthe Natalia Purba Naufal Fauzan Siregar Nazwa Adinda Nia Syahfitri Nia Syahfitri Nurani, Sabda Dian Nurhayani, Ulfa Nurliyani Nurliyani Nurwendari, Wenny Nurwendari, Weny Octavia, Yessi Olive Ondita Sibarani Panggabean, Novika Sarmauli Panjaitan, Eurica Imannuela Elfri br. Panjaitan, Ribka Joy Nejevrina Pasca Dwi Putra Purba, Hasna Cecilia Puspita Dewi Putri Lynna A. Luthan Putriku, Aurora Elise Ramadhana, M. Fitri Ramdhansyah Ramdhansyah Ramsul Nababan Restina Purba Ricardo Parulian Sibagariang Rini Herliani Rini Widiyanti Ririn Ningsih Ririn Setia Ningsih Riska Harianingsih Riska Harianingsih Rivana Perangin-angin Rivana Perangin-angin Rodiah Aprilia Roy Prayuda Roy Prayuda, Muhammad Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Siahaan, Sabda Dian Nurani Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Simanjuntak, Hana Elisabet Simatupang, Erik Martua Sinaga, Vincentia Siregar, Nadhifa Rizky Zahira Siregar, Tapi Rumondanag Sari Siregar, Yuliana Dewi Sitanggang, Cindy Milasari Br Siti Sri Wahyuni Sitinjak, Meysie Tasya Ardella Sitompul, Haryani Pratiwi Situmeang, Chandra Sondang Aida Silalahi Sri Wahyuni Sridewi, Tuti Sriwedari, Tuti Sulastri Ladyana Samosir Sulastri Samosir Surya Dharma Sylvia Anastasya Marpaung Tabitha Marisi Uli Aritonang Tapi Rumondang Sari Siregar Tarigan, Srimonika Wulandari Taufik Hidayat Taufik Hidayat Thohiri, Roza Tiya Jesika Trinadia, Windi Vina Julianti Vina Julianti Vincentia Sinaga Wanda Dea Khairani Wanda Prayogi Windi Trinadia Yoakim Simamora Yolanda Pratiwi Yolanda Pratiwi Yuliana Dewi Siregar