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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Teknologi Pendidikan Jurnal ASET (Akuntansi Riset) 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 ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ProBisnis : Jurnal Manajemen 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
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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Pengaruh Literasi Digital Dan Gaya Mengajar Terhadap Kualitas Pembelajaran Siswa Akuntansi Di SMK Swasta Dwi Tunggal Tanjung Morawa Janadiyah, Fadillah; Darma, Jufri; Hanu, La; Putra, Pasca Dwi; Sitompul, Haryani Pratiwi
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

This study was conducted to examine the level of influence of digital literacy skills and teaching styles on the quality of learning. The study began with preliminary research through observation, interviews, and the distribution of preliminary questionnaires to students. This study used a quantitative approach with a population of all 166 students in grades X, XI, and XII majoring in Accounting at SMK Swasta Dwi Tunggal Tanjung Morawa in the 2025/2026 academic year. The sample was determined using simple random sampling. Data collection was conducted using a questionnaire designed based on indicators of digital literacy, teaching style, and learning quality. The data was processed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method supported by the SmartPLS application, which included testing the measurement model through validity and reliability tests, as well as testing the structural model through path coefficient analysis and bootsrapping to test the hypothesis. The test results showed that digital literacy had a significant effect on learning quality with a p-value of 0.000 < 0.05. In addition, teachers' teaching styles were also proven to have a significant effect with a p-value of 0.000 < 0.05. These findings imply that improving digital literacy skills and varied, interactive, and effective teaching styles by teachers can be an important strategy in improving learning quality. Therefore, schools and educators need to optimize the use of digital technology in learning and develop innovative teaching methods to create a more effective learning process and improve student engagement and understanding.
Pengaruh Penyangga Modal dan Ukuran Perusahaan terhadap Keputusan Pembagian Dividen dengan Cadangan Kerugian Penurunan Nilai sebagai Variabel Moderasi pada Emiten Perbankan Ricardo Parulian Sibagariang; Andri Zainal; Jufri Darma; Chandra Situmeang; Arfan Ikhsan; Dedy Husrizal Syah
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3903

Abstract

The banking sector faces dual challenges from economic turbulence and the implementation of expected credit loss accounting standards. An empirical anomaly has emerged where large-scale banks remain aggressive in distributing dividends despite soaring provisioning burdens, while medium-scale banks tend to retain earnings. This research aims to analyze the effect of capital buffer and firm size on dividend distribution decisions, while examining the ability of allowance for impairment losses to moderate these interactions. Utilizing a causal explanatory panel data design, this study observed 15 banking entities on the Indonesia Stock Exchange from 2020 to 2024. Data analysis was conducted using the Tobit regression model to accommodate dividend data characteristics left-censored at zero. Results prove that the capital buffer has no significant effect on dividend decisions, confirming the conservative posture of banks in prioritizing capital retention as a risk cushion. Conversely, firm size significantly determines profit distribution policy positively. In the moderation test, allowance for impairment losses does not moderate the capital buffer-dividend relationship but significantly moderates and amplifies the positive effect of firm size on dividend decisions. These findings imply a strategic resilience signaling maneuver, where large banks respond to high provisioning by expanding cash distribution to prove fundamental robustness to the market. Practically, this study recommends investors prioritize large-scale banks for stable returns and provides insights for regulators regarding the urgency of more adaptive regulatory adjustments.
Co-Authors Agnes Irene Silitonga Akbar Lubis, Ali Akhfini Ali Nurman Amanda Simalango, Meylin Ambarita, Dena Christin Amyra Putri Wahyuzan Anakampun, Arif Andri Zainal Ani, Putri Anjas Pradana Aprilia Ananda Putri Aprilia, Rodiah Aprita Ginting Aprita Ginting Arfan Ikhsan Arfan Ikhsan Arif Anakampun Arif Anakampun Armando, Fendi Aruan, Putri Angzelina Azizul Kholis, Azizul Barus, Rahulina Br Ginting, Jesika Trimanda Choms Gary Ganda Tua Sibarani Cindy Aulia Rusli Cindy Rusli DAELI, IMAN SUYAKIN Damanik, Hellmy Winda Dani, Muhammad Riyan Dea Natalia Debora Desnia Dedy Husrizal Syah, Dedy Husrizal 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 Elisabet Simanjuntak, Hana Elma Manullang Erik Martua Simatupang Erik Martua Simatupang Fadillah Janadiyah Fadillah Janadiyah Fannya Regina Putri Fatah Hassanudin, Adbul Febrina Amelia Utami Femmi Lorisya Laiya Fendi Irwan Gulo Gaffar Hafiz Sagala Ginting, Aprita Ravenna Gita Sonia Marpaung Gultom, Joice Carmelita Halawa, Paskah Ria April Yanti Hanu, La Haryadi - Haryadi Haryadi Herminta Munthe, natalia Hidayah, Rizki Nur Hizkia Agustina Simaremare Ibrahim, Maulana Ihsan Tiara Indah, Novita Janadiyah, Fadillah Junaidi Junaidi Kaerul Saleh Kartika, Dilla Ayu Khairani, Wanda Dea La Hanu Latifah Azzahra Nasir Lenti Susanna Saragih Lia Pradita Limbong, Karina Lolo Manullang, Elma Julia Rani Maria Finsensia Sihaloho Maria Lumbansiantar Maria Nency Lumbansiantar Maria Sihaloho Maulida, Nadia Maura Rahma Azzahra Meilani, Fira Aisyah 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 Purba Naufal Fauzan Siregar Nazwa Adinda Nia Syahfitri Nia Syahfitri Ningsih, Ririn Setia 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 Pasaribu, Devi Rahmadani Prayogi, Wanda Purba, Hasna Cecilia Purba, Restina Puspita Dewi Puspita Dewi, Puspita Putra, Pasca Dwi Putri Lynna A. Luthan Putriku, Aurora Elise Ramadhana, M. Fitri Ramdhansyah Ramdhansyah Ramsul Nababan Ricardo Parulian Sibagariang Rini Herliani Rini Widiyanti Ririn Ningsih Riska Harianingsih Riska Harianingsih Rivana Perangin-angin Rivana Perangin-angin Rodiah Aprilia Roy Prayuda Rusli, Cindy Aulia Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Sembiring, Dea Natalia Siahaan, Sabda Dian Nurani Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Simalango, Meylin Simanjuntak, Hana Elisabet Simatupang, Erik Martua Sinaga, Ferry Indra Sakti H Sinaga, Laoren Valerina Sinaga, Vincentia Sipayung, Hot Nelly Siregar, Nadhifa Rizky Zahira Siregar, Tapi Rumondanag Sari Siregar, Yuliana Dewi Sitanggang, Cindy Milasari 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 Suyakin Daeli, Iman Syahfitri, Nia Sylvia Anastasya Marpaung Tabitha Marisi Uli Aritonang Tapi Rumondang Sari Siregar Tarigan, Srimonika Wulandari Taufik Hidayat Taufik Hidayat Thohiri, Roza Trinadia, Windi Vina Julianti Vina Julianti Vincentia Sinaga Wanda Dea Khairani Yoakim Simamora Yolanda Pratiwi Yolanda Pratiwi Yuliana Dewi Siregar