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All Journal Jurnal Pendidikan Ilmu Sosial Pedagogia: Jurnal Pendidikan Al Ishlah Jurnal Pendidikan Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JURNAL MANAJEMEN MOTIVASI Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Community Service Learning International Journal of Social Science and Business Jurnal Ilmu Pendidikan (JIP) STKIP Kusuma Negara FONDATIA MABIS: Manajemen dan Bisnis JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Business Studies Jurnal IKA PGSD : Ikatan Alumni PGSD UNARS International Journal of Economics Development Research (IJEDR) Reviu Akuntansi dan Bisnis Indonesia Edunesia : jurnal Ilmiah Pendidikan Jurnal Pengabdian UNDIKMA Ideguru: Jurnal Karya Ilmiah Guru Buletin Literasi Budaya Sekolah Didaktika: Jurnal Kependidikan ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdi Masyarakat Indonesia Abdi Psikonomi Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Proceeding ISETH (International Summit on Science, Technology, and Humanity) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) IIJSE Khirani: Jurnal Pendidikan Anak Usia Dini Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Pendidikan Ilmu Sosial Buletin Literasi Budaya Sekolah
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Application of Financial Statement Preparation based on SAK EMKM in Pempek Lestari23 MSMEs Octavia, Ika Nur; Sari, Dhany Efita
Proceedings International Conference on Education Innovation and Social Science 2024: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Financial statements are part of the management and operational transparency of a company, including Micro, Small, and Medium Enterprises (MSMEs). This article examines the preparation of financial statements based on the SAK EMKM in Pempek Lestari23. The purpose of this study is to describe the application of financial report preparation based on SAK EMKM and describe the obstacles in the preparation of financial statements for Pempek Lestari23 MSMEs. This study uses a qualitative method with a case study approach to one the MSMEs operating in the city of Surakarta. Data was collected through in-depth interviews with MSME owners, as well as analysis of financial statement documents that had been pepared. The results of the study show that although the implementation of SAK EMKM provides a clear and structured framework for MSMEs in compiling financial statements, there are several obstacles such as limited accounting understanding, limited resources, and the need for further training. However, the implementation of SAK EMKM also brings significant benefits, including improved finances, ease of access to financing, and strengthening support and training for MSME actors as well as simplify accounting procedures so that SAK EMKM can be implemented more effectively and efficiently.
Exploring Career Selection Determinants Among Accounting Students in Indonesia: An Empirical Study Using the Theory of Planned Behavior Dhany Efita Sari; Nadia Fauzi Asila; Suranto Suranto; Surya Jatmika; Rochman Hadi Mustofa; Siti Aisyah; Rini Agustin Eka Yanti; Erni Harlina Isdiati; Surani Dwi Astuti
AL-ISHLAH: Jurnal Pendidikan Vol 17, No 4 (2025): DECEMBER 2025
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v17i4.7416

Abstract

Occupational choice in accounting is influenced by psychological and social factors, which can be effectively analyzed using the Theory of Planned Behavior (TPB). Understanding these determinants is essential for developing strategies to attract and retain future professionals in the field. This study employed a quantitative approach to examine how TPB constructs—Attitude Toward Behavior, Subjective Norms, and Perceived Behavioral Control—influence students' intentions to pursue a career in accounting. Data were collected through a structured questionnaire administered to 134 Indonesian accounting education students. Hypotheses were tested using Structural Equation Modeling (SEM) with SmartPLS 2.3.9, chosen for its suitability in handling moderate sample sizes and complex models involving latent variables. The analysis revealed that all three TPB constructs significantly predicted students’ career choices in accounting. Attitude Toward Behavior emerged as the strongest predictor, indicating that students' positive perceptions of accounting as a rewarding and fulfilling profession strongly influence their decisions. Subjective Norms also had a significant effect, highlighting the role of social influences from family, peers, and educators. Additionally, Perceived Behavioral Control was positively associated with career intention, suggesting that confidence in personal ability and access to necessary resources supports students' career decisions. These findings suggest that accounting programs should integrate digital skills and career readiness training to align with student motivations and labor market expectations. Future research should explore additional factors to develop a more comprehensive understanding of career choice in accounting.
Bahasa Inggris Ria Suci Permatasari; Dhany Efita Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.5959

Abstract

The culinary industry in Indonesia has seen significant growth, driven by evolving consumer preferences and innovations in food presentation. Bento cakes, originating from South Korea, have emerged as a popular product with high demand, resulting in a rapid expansion of bento cake home industries. Despite this promising market, the growing competition poses challenges for business owners, particularly in developing effective marketing strategies. This study investigates marketing strategies by adopting an order-based marketing strategy and examines the operational challenges faced by bento cake home businesses. Utilizing a qualitative approach and phenomenological methodology, data were collected through in-depth interviews, observations, and documentation with business owners and customers. Findings indicate that an order-based marketing strategy enhances customer satisfaction by offering personalized services and improves production efficiency and transaction convenience. However, operational constraints include human error and limited customer understanding of the ordering process, often leading to dissatisfaction. Furthermore, while social media marketing contributes positively to business reach and engagement, issues remain in effectively communicating order procedures and managing operations efficiently. The study highlights the need for continuous production and order management improvement to mitigate errors and enhance customer comprehension. Recommendations include regular training for staff to minimize errors, refining information dissemination strategies on social media, and enhancing operational processes to optimize customer experience. These findings underscore the importance of adapting marketing strategies to maintain competitiveness in Indonesia’s dynamic culinary landscape.
THE EFFECT OF SELF-EFFICACY, CLASSROOM CIMATE, AND PARENTAL SUPPORT ON STUDENTS’ MOTIVATION IN LEARNING ECONOMICS Sahira, Alya Nur Sahira; Octoria, Dini Octoria; Sari, Dhany Efita; Ahmad, Noor Lela
Jurnal Pendidikan Ilmu Sosial Vol. 35 No. 2 (2025): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jpis.v35i2.12743

Abstract

This study aimed to examine: (1) the effect of self-efficacy on students’ motivation in learning economics, (2) the effect of classroom climate on students’ motivation in learning economics, (3) the effect of parental support on students’ motivation in learning economics, and (4) the effect of self-efficacy, classroom climate, and parental support on students’ motivation in learning economics. The research was based on observed phenomena and previous studies related to students’ motivation in learning economics. A quantitative descriptive approach was used, with a sample of 242 students selected using the proportionate random sampling technique. Data were collected through questionnaires using a likert scale and analyzed using assumption tests and hypothesis testing, including t-tests and F-tests. The results of the study showed that self-efficacy, classroom climate, and parental support had a positive and significant influence of 91,2% on students’ motivation in learning economics. Further analysis using multiple linear regression indicated that each independent variable partially had a significant effect on learning motivation, while simultaneously the three variables contributed substantially to the explained variance in students’ motivation. These findings suggest that efforts to enhance students’ self-efficacy, create a supportive classroom climate, and strengthen parental involvement are essential to improve students’ motivation in learning economics and should be considered in the development of effective educational strategies.
Enhancing Student Engagement through Wordwall-Based Interactive Learning in Vocational School Jatmika, Surya; Oktaviani, Nawang; Pratiwi, Indah; Sari, Dhany Efita; Susilo, Agus
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Purpose: This study focuses on how learning with Wordwall-based interactions can increase the activity and enthusiasm of students in the Sharia Banking Accounting subject at SMK Negeri 1 Klaten. In such learning, the use of traditional and limited media has led to lower participation, decreased motivation, and inadequate learning achievements.Methodology: A qualitative case study approach was used with participants consisting of 45 students from classes XII AKL 1 and XII AKL 3, along with one accounting teacher. Data collection used classroom observations, semi-structured interviews, and documentation of learning activities. Data analysis followed the interactive model involving data condensation, data display, and conclusion drawing. Triangulation methods and sources were used to increase data credibility.Results: The inclusion of Wordwall, mainly in the form of multiple-choice quiz games, resulted in a significant increase in student engagement, as demonstrated by increased observable activeness by 17.7% from 75.6% to 93.3%. Students manifested increased activity, collaborative interaction, and intrinsic motivation. The use of game-based digital media also succeeded in creating a more enjoyable learning environment and reduced passive learning behavior.Applications/Originality/Value: This paper provides empirical evidence for the pedagogical advantages of game-based learning media in vocational education. Wordwall proved to be an effective tool for boosting active engagement and improving learning experiences. The results emphasize the potential of digital interactive platforms in supporting technology-enhanced and AI-ready learning ecosystems, in line with current educational agendas of digital transformation.
Attitude Toward Behavior, Subjective Norms, and Perceived Behavioral Control as Determinants of Accounting Students’ Career Decision-Making in the Digital Era Surani Dwi Astuti; Dhany Efita Sari
Didaktika: Jurnal Kependidikan Vol. 14 No. 4 Nopember (2025): Didaktika Jurnal Kependidikan
Publisher : South Sulawesi Education Development (SSED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58230/27454312.3031

Abstract

The digital era requires accounting education students to develop technological competence, analytical abilities, and self-confidence in making career choices. Nevertheless, many students continue to experience uncertainty in their career decisions due to limited understanding and the influence of social environments. This research aims to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on the career decision-making of accounting education students at Universitas Muhammadiyah Surakarta, based on the Theory of Planned Behavior (TPB). Using a quantitative approach with a survey method was applied, and the data were analyzed using multiple regression through SmartPLS 3. The findings show that perceived behavioral control strongly predicts students’ career decision-making, with a path coefficient of 0.473 (p < 0.000), followed by attitude toward behavior with a coefficient of 0.422 (p < 0.000). In contrast, the effect of subjective norms is relatively weak, although still statistically significant, with a path coefficient of 0.095 (p < 0.030), indicating that social influences play a limited role compared to personal and cognitive factors. Collectively, the three variables explain 76.9% (Adjusted R² = 0.761) of the variance in students’ career decision-making, emphasizing that both internal and external factors jointly shape their choices. Overall, the results underscore the necessity of strengthening students’ competencies, technological adaptability, and digital self-confidence as primary factors influencing the career decision-making process. The practical implications suggest that higher education institutions should design curricula and career development programs aimed at enhancing students’ readiness to navigate the evolving labor market.
Project-Based Digital Entrepreneurship Learning: Its Impact on Students’ Adaptability and Opportunity Recognition Suranto Suranto; Dhany Efita Sari; Surya Jatmika; Yani Sukriah Siregar; Cahyaning Dyah Asari; Suranto Suranto; Dhany Efita Sari; Surya Jatmika; Yani Sukriah Siregar; Cahyaning Dyah Asari; Azarin Carissa Putri Laksmi
Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 6 No. 3 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um065.v6.i3.2026.12

Abstract

The rapid growth of the digital economy and e-commerce platforms has opened up significant opportunities for students to engage in digital entrepreneurship. However, many students still lack the adaptability and opportunity recognition needed to respond to the ever-changing dynamics of the digital market. This study aims to analyze the effectiveness of online entrepreneurship learning experiential learning through the use of e-commerce platforms to increase adaptability and opportunity recognition students. This research uses a descriptive approach mixed methods with design project-based action research involving 50 students from the Accounting Education Study Program who were taking the Entrepreneurship Practice course. Quantitative data were collected through measurement pre-test and post-test using the Career Adapt-Abilities Scale (CAAS) and Entrepreneurial Alertness Scale (EAS) instruments, while qualitative data were obtained through interviews and observations. The results of the study showed a significant increase in scores adaptability students from 3.59 to 4.10 and the score opportunity recognition from 3.43 to 4.21. Statistical analysis using paired sample t-test the results showed that the increase was statistically significant (p < 0.001). Qualitative findings also indicated that students became more responsive to market trends, more confident in managing digital businesses, and better able to identify and evaluate business opportunities. The results of this study indicate that the integration of e-commerce-based business practices into entrepreneurship learning is effective in strengthening students' entrepreneurial competencies and professional readiness in the digital economy era.
Project-Based Digital Entrepreneurship Learning: Its Impact on Students’ Adaptability and Opportunity Recognition Suranto Suranto; Dhany Efita Sari; Surya Jatmika; Yani Sukriah Siregar; Cahyaning Dyah Asari; Suranto Suranto; Dhany Efita Sari; Surya Jatmika; Yani Sukriah Siregar; Cahyaning Dyah Asari; Azarin Carissa Putri Laksmi
Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 6 No. 3 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um065.v6.i3.2026.12

Abstract

The rapid growth of the digital economy and e-commerce platforms has opened up significant opportunities for students to engage in digital entrepreneurship. However, many students still lack the adaptability and opportunity recognition needed to respond to the ever-changing dynamics of the digital market. This study aims to analyze the effectiveness of online entrepreneurship learning experiential learning through the use of e-commerce platforms to increase adaptability and opportunity recognition students. This research uses a descriptive approach mixed methods with design project-based action research involving 50 students from the Accounting Education Study Program who were taking the Entrepreneurship Practice course. Quantitative data were collected through measurement pre-test and post-test using the Career Adapt-Abilities Scale (CAAS) and Entrepreneurial Alertness Scale (EAS) instruments, while qualitative data were obtained through interviews and observations. The results of the study showed a significant increase in scores adaptability students from 3.59 to 4.10 and the score opportunity recognition from 3.43 to 4.21. Statistical analysis using paired sample t-test the results showed that the increase was statistically significant (p < 0.001). Qualitative findings also indicated that students became more responsive to market trends, more confident in managing digital businesses, and better able to identify and evaluate business opportunities. The results of this study indicate that the integration of e-commerce-based business practices into entrepreneurship learning is effective in strengthening students' entrepreneurial competencies and professional readiness in the digital economy era.
Implementation of the Merdeka Curriculum in Vocational High School Accounting and Financial Institutions Program Sefialdila Kharis Fatima; Sari Dhany Efita
Jurnal Ilmu Pendidikan (JIP) STKIP Kusuma Negara Vol 17 No 2 (2026): Inclusive Education dan Differentiated Instruction
Publisher : LPPM STKIP Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37640/jip.v17i2.2559

Abstract

The purpose of this study was to determine the implementation of the Merdeka Curriculum at SMK N 1 Sragen, particularly in the Accounting and Institutional Finance Program, to identify the planning and implementation of Merdeka Curriculum-based learning, and to describe the implementation of the Pancasila Student Profile Strengthening Project (P5). The data collection techniques used were interviews, observation, and documentation. The data analysis techniques used were data reduction, data presentation, and conclusion drawing. The results of the study showed that the implementation of the Merdeka Curriculum in vocational high schools in the Accounting and Institutional Finance Program has generally been carried out in accordance with the concepts and stages of the Merdeka Curriculum. Teachers and students feel that they are given the flexibility to develop learning materials in accordance with the characteristics and needs of the students. In addition, the Merdeka Curriculum also provides opportunities for students to develop independent learning and hone their skills, including public speaking, learning to express opinions, and increasing creativity and broadening their knowledge. Through P5 activities, students receive more meaningful, relevant, and student-centered education with an emphasis on character building in accordance with the Pancasila Student Profile.
Pengaruh Penerapan Green Accounting dan CSR Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening Pratiwi, Indah; Sari, Dhany Efita
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.30312

Abstract

Latar Belakang: Peningkatan kesadaran terhadap keberlanjutan mendorong perusahaan untuk menerapkan green accounting dan corporate social responsibility (CSR) sebagai bagian dari strategi bisnis jangka panjang. Penerapan kedua konsep tersebut tidak hanya bertujuan menjaga lingkungan dan sosial, tetapi juga diyakini mampu memengaruhi nilai perusahaan melalui persepsi investor dan pemangku kepentingan. Namun demikian, kebijakan hutang yang diambil perusahaan dapat berperan sebagai variabel intervening yang memperkuat atau memperlemah pengaruh green accounting dan CSR terhadap nilai perusahaan.Tujuan: Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh penerapan green accounting dan CSR erhadap nilai perusahaan serta menilai peran kebijakan hutang sebagai variabel intervening.Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan data sekunder. Sampel penelitian berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2022–2024. Analisis data dilakukan dengan menggunakan SPSS (Statistical Package for Social Solution) untuk menentukan rata-rata, nilai maksimum dan minimum, serta standar deviasi untuk setiap variabel.Hasil Penelitian: Green Accounting berpengaruh positif terhadap nilai perusahaan, sedangkan CSR dan kebijakan hutang tidak berpengaruh terhadap nilai perusahaan. Selain itu, nilai perusahaan tidak dipengaruhi oleh CSR maupun Green Accounting melalui kebijakan hutang sebagai variabel intervening..Keaslian/Kebaruan Penelitian: Variabel Kebijakan Hutang ditambahkan sebagai variabel mediasi dalam penelitian ini, serta menggunakan perusahaan sektor industrial periode 2022–2024.
Co-Authors - Susilaningsih ., Susilaningsih Abdillah, Raden Ahmed Agus Susilo Ahmad, Noor Lela Ambarwati Anggorowati, Anggi Anggun Ella Indriyani Apriliani Rafita Ningsih Aprilya Wulansari Ari Qudriyati Asila, Nadia Fauzi Ayu Annisa Gharini Azarin Carissa Putri Laksmi Azizah, Faritsa Syifa B, Magdalena Roganda S. Baswara, Satsya Yoga Bekti, Rahayuning Dyah Dwi Brilliani Bunga Amanda Bunga Amanda Cahyaning Dyah Asari Cahyaning Dyah Asari Dyah Ayu, Dyah Eka Lukitasari Elvia Ivada Endang Setyaningsih Erlin Ade Selviana Erni Harlina Isdiati fadhilah, risma Farah Hanifah Nuraini Faritsa Syifa Azizah Fatmahwati, Seli Febriyan, Rahmad Firman Maulana Firman Maulana, Firman Fiska Puspa Arinda Fuadah, Lia Samrotul Habil Azhar Hendawan Hanifa Adityarahma Hanifah Tria Intan Jelita Hartanti, Nanda Febriana Dila Harun Joko Prayitno Herayanti, Liana Ijah Mulyani Sihotang Ijah Mulyani Sitohang Ika Candra Sayekti Ima Rahayu Imran, Muhammad Ali Inda Fresti Puspitasari Indah Pratiwi Indah Pratiwi Intan Putri Rahmania Isnaya Arina Hidayati Jelita, Hanifah Intan Tria Joko Suwandi Jonathan Camana Gano-an Karima, Mutiara Kurniawan Ari Saputro Laksmi, Azarin Carissa Putri Listi Septiana Avita Putri Maharani Pamungkas Siwi Maimunah, Muflihah Masithoh, Dewi MIFTAKHUL JANNAH Miftakhul Jannah Moh. Chairil Asmawan Mohammad Chairil Asmawan Mugi Lestari, Mugi Muhammad Adi Krisnanto Muhammad Fahmi Johan Syah Muhtadi Muhtadi Murtiningsih Murtiningsih Nadia Fauzi Asila Nadia Fauzi Asila Nia Istiana Ningsih, Apriliani Rafita Noor Lela Ahmad Nur Aeni Sa’adah Octavia, Ika Nur Octoria, Dini Octoria Oktaviani, Nawang Patri Jati Kusuma Praditya, Dita Ayu Purwaningtyas, Purwaningtyas Putri, Listi Septiana Avita Putriana, Rizqika Aulia Qomariah, Affifah Chusnul Raden Ahmed Abdillah Raden Ahmed Abdillah Rahayu, Ima Rahayuning Dyah Dwi Bekti Rahmad Febriyan Rahmania, Intan Putri Ramlee Mustapha Ramlee Mustapha Ramlee Musthapa Ria Suci Permatasari Riasty, Ageng Rica Nurjanah Rini Agustin Eka Yanti Risma Fadhilah Risma Fadhilah Ristiyani, Indrastuti Rochman Hadi Mustofa Romadhon, Andhika Rahmad Sabar Narimo Sahira, Alya Nur Sahira Santhyami Santosa, Winda Pratiwi Saputra, Ridwan Cahya Sarun, Anuar Sefialdila Kharis Fatima Seli Fatmahwati Septi Anggraini Septi Setianingrum Septian Enggar Sukmana Septian Hendra Wijaya Setianingrum, Septi Sigit Santoso Siregar, Yani Sukriah Siregar, Yani Sukriyah Siti Aisyah Siti Aisyah Siti Mahmudah SITI MAHMUDAH Siti Masitoh Sitohang, Ijah Mulyani Sitti Retno Faridatussalam Siwi, Maharani Pamungkas Solekha, Wahyu Isnaeni Sri Sumaryati Sri Winarsih Suparti Suparti Surani Dwi Astuti Surani Dwi Astuti Suranto Suranto Suranto Suranto Suranto Suranto Suranto Suranto Surya Jatmika Suyatmini Suyatmini Suyatmini Tarahilta Tarahilta Tiara Tiara Tiara, Tiara Titik Ulfatun Tri Nur Wahyudi Tutik Ernawati Vinna Idamatus Silmi Wafrotur Rohmah Wardani, Afila Nuri Widyasari, Apriza Wijayanti, Alya Adita Nur Wulansari, Aprilya Yani Sukriah Siregar Yovi Annang Setiyawan Yudhanto, Rayhan Yuningsih, Yuni Zakiah, Z