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All Journal Cakrawala Pendidikan Jurnal Pendidikan Akuntansi Indonesia Jurnal Administrasi Bisnis Niagawan JAKPI Jurnal Pendidikan Ekonomi (JUPE) Jurnal Pendidikan Akuntansi (JPAK) JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Abdimas JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Manajemen & Keuangan IJBE (Integrated Journal of Business and Economics) SAR (Soedirman Accounting Review): Journal of Accounting and Business LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Samudra Ekonomi dan Bisnis GERVASI: Jurnal Pengabdian kepada Masyarakat JCRS (Journal of Community Research and Service) Jurnal Aplikasi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Dinamika Manajemen Pendidikan (JDMP) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Prima Ekonomika : Jurnal Ekonomi dan Bisnis ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Randwick International of Social Science Journal JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Dharmas Education Journal (DE_Journal) Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Kajian Ilmu Pendidikan (JKIP) Jurnal Ilmu Pendidikan dan Sosial JURNAL MUARA PENDIDIKAN QISTINA: Jurnal Multidisiplin Indonesia IIJSE RESLAJ: Religion Education Social Laa Roiba Journal Indonesian Journal of Education and Learning Jurnal Standardisasi AR-RUMMAN: Journal of Education and Learning Evaluation Jurnal VARIDIKA Edumaspul: Jurnal Pendidikan
Andri Zainal
Department Of Accounting Education, Faculty Of Economics, Universitas Negeri Medan, Medan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Public Health Social Sciences Other

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Does Learning Behavior Moderate the Influence of Emotional Intelligence and Spiritual Intelligence on Vocational Accounting Students? Br Sinuhaji, Yuli Anastasya; Zainal, Andri; Darma, Jufri; Herliani, Rini; Ganda Tua Sibarani, Choms Gary
Jurnal VARIDIKA Volume 36 No 2, December 2024
Publisher : Faculty of Teacher Training and Education, Universitas Muhammadiyah Surakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/varidika.v36i2.5906

Abstract

Inadequate comprehension of accounting among students in class X who specialize in accounting at a vocational school in Medan is the primary concern of this investigation. The objective of this investigation is to ascertain the influence of emotional intelligence on the understanding of accounting. (2). The influence of spiritual intelligence on the understanding of accountancy. (3). The influence of spiritual intelligence and emotional intelligence on the understanding of accountancy. (4). Is the relationship between emotional intelligence and accounting comprehension moderated by learning behavior? (5). Is the relationship between spiritual intelligence and accounting comprehension moderated by learning behavior? This investigation is retrospective. The population for this study consisted of all 140 students enrolled in the Vocational Accounting program in class X. The research included a sample of 140 students, and the sampling approach used was complete sampling. The information was gathered using research interviews and accounting exam queries. The research questionnaire underwent initial testing to assess its validity and reliability. However, the accounting comprehension test questions were not subjected to such testing as they were derived from a multiple-choice test found in a school textbook with a legitimate ISBN. Subsequently, the data underwent processing utilizing the SPSS version 25 software. The research findings indicated that Emotional Intelligence and Spiritual Intelligence had a favorable and substantial impact on Accounting Understanding, with the influence being controlled by Learning Behaviour.
Implementation Of The Numbered Head Together Model To Improve Student Activeness And Learning Outcomes Gultom, Anastasya Tifani Mutiara; Zainal, Andri; Thohiri, Roza; Sibarani, Choms Gary Ganda Tua
Jurnal Ilmu Pendidikan dan Sosial Vol. 4 No. 3 (2025): Oktober
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/jipsi.v4i3.1046

Abstract

The main problem in this study is the low level of student activity and learning outcomes. The purpose of this study is to determine the extent to which the increase in student activity and learning outcomes of class XI at SMKN 6 Medan through the application of the Numbered Heads Together (NHT) model.This study uses a classroom action research (CAR) method which is carried out in two cycles. The subjects of this study were 35 class XI AKL 2 students, while the object of the study was the application of the Numbered Heads Together learning model. Data collection techniques used in this study include observation and test administration. Based on the cycle I observation sheet, there were 13 students (37.14%) included in the active and very active categories, but had not achieved the success indicators. In cycle II, the number of students in the category increased to 33 people (94.28%) and had met the success criteria of ≥75%. The results of the learning test data analysis showed that the average pre-test score was 77.02 with 12 students (34.28%) completing it. In the post-test of cycle I, the average score increased to 85.31 with 30 students (85.71%) completing it. In the post-test of cycle II, the average score increased to 89.34 with 35 students (100%) achieving completion by meeting the success indicator ≥85%. Based on this analysis, it can be concluded that the application of the Numbered Heads Together learning model is effective in increasing the activeness and learning outcomes of class XI students at SMKN 6 Medan.
PENGUATAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MENINGKATKAN KUALITAS RISET DI PERGURUAN TINGGI Ramdhansyah, Ramdhansyah; Triadiarti, Yulita; Zainal, Andri; Hidayat, Taufik; Sibarani, Choms Gary GT
JDMP (Jurnal Dinamika Manajemen Pendidikan) Vol. 10 No. 1 (2025): Volume 10, Nomor 1, September 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jdmp.v10n1.p87-101

Abstract

This study aims to develop a comprehensive model that can be used to improve the quality of research in universities in the digital era, while also testing its feasibility. The model was developed using a qualitative approach, using in-depth interviews and focus group discussions (FGDs) with department officials and lecturers. Content validity was used to test its feasibility. This study produces a lecturer competency development model to improve research quality in the digital era, consisting of four integrated pillars: Digital Literacy, Research Methodology Enhancement, Academic Writing Competency, and Continuous Learning Adaptation. The feasibility test results indicate that this model is suitable for use as a strategy to improve lecturer competency in research and scientific publications. This research provides an original contribution in integrating lecturer competency development to improve the quality of research that is adaptive to digital transformation.
The implementation of Green Innovation and Environmental Management Accounting and Impact on Firm Profitability Putra, Pasca Dwi; Harahap, Khairunnisa; Agusti, Ivo Selvia; Zainal, Andri; Thohiri, Roza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9654

Abstract

Businesses compete for green innovations that boost profitability while reducing their environmental footprint. The purpose of this study is to determine the impact of green-based innovation and environmental management accounting on the profitability of companies, as measured by the return on assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the observation year 2021. The hypothesis is tested using multiple linear regression. Findings show that green innovation and environmental management accounting can increase firm profitability. The implications of the results of this study show the importance of green innovation and environmental management accounting in enhancing firm profitability.
Penerapan Model Pembelajaran Kooperatif Tipe Two Stay Two Stray Untuk Meningkatkan Aktivitas dan Hasil Belajar Siswa Parinduri, Ahmad Buchari; Andri Zainal; La Hanu; Ramdhansyah; Tuti Sriwedari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 11 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i11.3356

Abstract

In this research, there were problems that showed a low level of learning activity and also in the initial ability test of students showed that the learning outcomes of the cognitive domain of students on the material of the adjusting journal were still low. The purpose of this research was to determine the increase in students' accounting activities and learning outcomes in class XII IPS 2 at SMA Swasta Dharmawangsa Medan through the application of the Two Stay Two Stray type cooperative learning model on the material of the trading company's adjustment journal. This type of research is Classroom Action Research (PTK) which is carried out in two cycles. The subjects in this study were 27 students of class XII IPS 2. The instruments in this study consisted of knowledge tests and activity observation sheets. The results of the observation of student activity in cycle I there were 9 students (34%) who fell into the active and very active categories. In cycle II students who were included in the active and very active categories increased to 27 students (100%) and had met the success indicator >85%. And from the results of data analysis, the first cycle knowledge test was obtained with an average value of 62.2 with 15 students (56%) and an increase in the second cycle knowledge test with an average value of 84.1 with 26 students (96%) and has met the success indicator >85%. Based on these data, the indicators of this study have been met. So, it can be concluded that the application of the Two Stay Two Stray type cooperative learning model can improve student learning activities and outcomes at SMA Swasta Dharmawangsa Medan.
PENERIMAAN ISLAMIC FINANCIAL TECHNOLOGY (IFINTECH) DENGAN PENDEKATAN PENGEMBANGAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA PELAKU UMKM DI KOTA MEDAN Harahap, Khairunnisa; Nasution, Akmal Huda; A.W., Jumiadi; Zainal, Andri
NIAGAWAN Vol. 13 No. 2 (2024): NIAGAWAN VOL 13 NO 2 Juli 2024
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v13i2.53521

Abstract

Penelitian ini ingin melihat bagaimana penerimaan generasi milenial terhadap  penggunaan layanan perbakan Syariah dengan sampel para pemilik dan pegawai UMKM yang ada di kota Medan dengan Teknik Snowboll dengan menggunakan Ektensi Theory Exceptance Model, karena Kaum milenial merupakan orang yang tidak bisa lepas dari kecanggihan teknologi, terutama dalam hal bisnis. Semua urusan bisnis juga dilakukan dengan kecanggihan teknologi. Tren digital di bank syariah ini tentunya akan sangat menunjang berbagai keperluan, mulai dari penerimaan pembayaran, cek saldo sampai transaksi untuk investasi
Pengaruh Kecerdasan Emosional Dan Kecerdasan Adversity Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Pendidikan Akuntansi Dengan Minat Belajar Sebagai Variabel Intervening Sibuea, Rahel May Carry; Sibarani, Choms Gary Ganda Tua; Zainal, Andri
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 12 No. 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.55790

Abstract

This study aims to determine; (1) the effect of emotional intelligence on the level of basic accounting understanding of students of the 2021 accounting education study program at Medan State University; (2) the effect of adversity intelligence on the level of basic accounting understanding of students of the accounting education study program class of 2021 at Medan State University; (3) the influence of emotional intelligence on the learning interest of students of the accounting education study program class of 2021 at the Medan State University; (4) the influence of adversity intelligence on the learning interest of students of accounting education study program class of 2021 Medan State University (5) the effect of learning interest on the level of basic accounting understanding of students of accounting education study program class of 2021 Medan State University; (6) the effect of emotional intelligence on the level of basic accounting understanding through interest in learning; (7) the effect of adversity intelligence on the level of understanding of basic accounting through interest in learning. The population in this study were 64 students with the sampling technique using total sampling. Retrieval of data using a questionnaire of 13 statements and a test of 20 questions. The data were processed using path analysis and the Sobel test with the help of SPSS 26. The results of this study indicate that (1) emotional intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.696 and tcount > ttable 7.303>1.999 with a significance of 0.000; (2) Adversity intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.523 and tcount > ttable 6.385> 1.999 with a significance of 0.000; (3) Emotional intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.436 and tcount > ttable 4.742>1.999 with a significance of 0.000; (4) Adversity intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.521 and tcount > ttable 6.069> 1.999 with a significance of 0.000; (5) interest in learning has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 3.194 and tcount > ttable 7.313>1.999 with a significance of 0.000; (6) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.781 and tcount > ttable 3.4666> 1.999 with a significance of 0.000; (7) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.732 and tcount > ttable 3.4666 with a significance of 0.000.Keywords : Emotional Intelligence, Adversity Intelligence, Level of Understanding of Accounting, Interest in Learning
PENGARUH KEAKTIFAN SISWA DALAM KEGIATAN EKSTRAKURIKULER TERHADAP PRESTASI BELAJAR AKUNTANSI SISWA MELALUI KEDISIPLINAN BELAJAR SISWA SMKN 1 MEDAN Safira, Naisyadia; Zainal, Andri; Aida Silalahi, Sondang; Ramdhansyah, Ramdhansyah; Sriwedari, Tuti
PRIMA EKONOMIKA Vol. 16 No. 2 (2025): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v16i2.287

Abstract

ABSTRACT Tujuan penelitian ini adalah untuk menguji bagaimana kedisiplinan belajar siswa SMKN 1 Medan memediasi hubungan antara keaktifan siswa dalam kegiatan ekstrakurikuler dengan prestasi belajar akuntansi. Metodologi penelitian ini adalah analisis Partial Least Squares (PLS) dan pengumpulan data melalui angket. Sampel penelitian berjumlah 276 siswa dari hasil data yang dianalisis menggunakan Algoritma PLS, PLS Bootstrapping, dan uji hipotesis dengan nilai p value <0,05. Hasil penelitian menunjukkan bahwa kedisiplinan belajar siswa dipengaruhi secara signifikan oleh keaktifan siswa dalam kegiatan ekstrakurikuler (nilai p value 0,000<0,05) dan prestasi belajar akuntansi siswa dipengaruhi secara signifikan oleh kedisiplinan belajar (nilai p value 0,001<0,05). Melalui kedisiplin belajar sebagai variabel intervening, kekaktifan siswa dalam kegiatan ekstrakurikuler berpengaruh terhadap prestasi belajar akuntansi (nilai p value 0,01 dan upsilon v = 0,141)   Keywords: keaktifan siswa; kegiatan ekstrakurikuler; kedisiplinan belajar; prestasi belajar akuntansi The purpose of this study was to examine how student learning discipline at SMKN 1 Medan mediates the relationship between student activity in extracurricular activities and accounting learning achievement. The methodology of this study is Partial Least Squares (PLS) analysis and data collection through questionnaires. The research sample was 276 students from the data analyzed using the PLS Algorithm, PLS Bootstrapping, and hypothesis testing with a p value <0.05. The results showed that student learning discipline was significantly influenced by student activity in extracurricular activities (p value 0.000 <0.05) and student accounting learning achievement was significantly influenced by learning discipline (p value 0.001 <0.05). Through learning discipline as an intervening variable, student activity in extracurricular activities affected accounting learning achievement (p value 0.01 and upsilon v = 0.141)   Keywords: student activity; extracurricular activities; learning discipline; accounting learning achievement
Minat Menjadi Guru: Persepsi Profesi Guru dan Pengalaman (PLP) Tondang, Cicih Kurnia Wati; Zainal, Andri; Nurhayani, Ulfa; Thohiri, Roza; Silalahi, Sondang Aida
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 1 (2024): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i1.14121

Abstract

Berkurangnya jumlah siswa sekolah menengah kejuruan akuntansi mengakibatkan jumlah penerimaan guru akuntansi yang diduga mempengaruhi minat mahasiswa berprofesi sebagai guru. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi tentang profesi guru dan pengalaman pengenalan lapangan persekolahan (PLP) terhadap minat menjadi guru, baik secara parsial ataupun simultan. Populasi dan sampel di penelitian ini seluruh mahasiswa Pendidikan Akuntansi Stambuk 2020 Universitas Negeri Medan berjumlah 83 mahasiswa. Pengumpulan data dilaksanakan dengan penyebaran kusioner. Metode analisis data digunakan adalah Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa secara parsial, persepsi profesi guru berpengaruh signifikan terhadap minat menjadi guru. Pengalaman Pengenalan Lapangan Persekolahan (PLP) berpengaruh signifikan terhadap minat menjadi guru. Secara simultan persepsi profesi guru dan Pengalaman Pengenalan Lapangan Persekolahan (PLP) berpengaruh terhadap minat menjadi guru. Kemudian hasil uji koefisien determinasi (R2) sebesar 45,3% dan sisanya 54,7% dijelaskan oleh variabel lain.
Do Institutional Ownership, Managerial Ownership, Independent Commissioners and Audit Committees Affect Earnings Persistence of Listed Manufacturing Companies Listed in Indonesia? Zainal, Andri; Ritonga, Aslam Naufal Arrahman; Putra, Pasca Dwi; Harahap, Khairunnisa; Thohiri, Roza
Integrated Journal of Business and Economics (IJBE) Vol 8, No 2 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i2.893

Abstract

The issue of earnings persistence refers to the company's challenges in maintaining stable and consistent profits over time, especially in business. This research examines the influence of institutional ownership, managerial ownership, independent commissioners and audit committees on the persistence of profits of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample in this research was 26 manufacturing companies from 2014 - 2022. A purposive sampling method was used to determine the quantitative research sample. The data analysis technique in this research uses descriptive statistical analysis and partial hypothesis testing. The analytical method in this research is by using multiple linear regression analysis. This research shows that institutional ownership, managerial ownership, independent commissioners, and audit committees significantly affect earnings persistence. The discussion of this research will be explained further in the following description.
Co-Authors A.W., Jumiadi Adek Cerah Kurnia Azis Afrida, Fenny Akmal Huda Nasution, Akmal Huda Ali Fikri Hasibuan Ani Sutiani Apira, Nadia Aqilah, Jihan Ayu, Putri Azizul Kholis Azizul Kholis, Azizul Barasa, Andhika Leonardo Br Sinuhaji, Yuli Anastasya Budiarta, Kustoro Budiarta, Kustoro Chairian Tomy Chairina Rizkianda Charles Fransiscus Ambarita Choms Gary Ganda Tua Sibarani Dadang Mulyana, Dadang Dede Ruslan Duma, Yesika Dwi Nur Indah Sari, Dwi Nur Indah Dwi Putra, Pasca Endang Pratiwi Erny Luxy D Purba Farza, T. Citra Nisa Farza, Tengku Citra Nisa Gaffar Hafiz Sagala Gaffar Hafz Sagala Ganda Tua Sibarani, Choms Gary Gaol, Yosepin Emeliani Lumban Gary Ganda Tua Sibarani , Choms Gary Ganda Tua Sibarani, Choms Gracela, Angelia Gultom, Anastasya Tifani Mutiara Hanu, La Harahap, Khairunisa Harahap, Khairunnisa Haryadi Haryadi - Haryadi Haryadi Haryadi Haryadi Haryani Pratiwi Sitompul Hasibuan, Novita Indah Hendra Saputra Hutabarat, Citra Yohana Ikhsan, Arfan Iskandar Muda Isti Maunida Hanum Isti Maunida Hanum Ivo Selvia Agusti Jabal Ahsan Jailani, Dahliana Jufri Darma Jumiadi A.W. Kartika, Venny Tritara Khairunnisa Harahap Khairunnisa Harahap La Hanu Lingga, Marni Lisyanto . Lubis, Rizky Amelia Zahrah Manalu, Ivana Thesa Navratilova Martin Yehezkiel Sianipar Marto Silalahi Maulana, Bagoes Miranda, Tengku Moulinda Dora Mubarok, Al Munawir Mulyana, Dadang Nainggolan, Felisha Patricia Nasirwan Nasirwan Nasirwan Nasirwan Ningsih, Ririn Setia Novita Indah Hasibuan Nugrahaningsih Nugrahaningsih Nurhayani, Ulfa Nurhayati Simatupang Nurwendari, Weny Pane, Miftah Kharidah Parinduri, Ahmad Buchari Pasca Dwi Putra Pasca Dwi Putra Pasca Dwi Putra Pratiwi Sitompul, Haryani Pratiwi, Haryani Putra, Pasca Dwi Putri Rahmadani Sitorus Putri, Wildanin Haurin R. H. D. Nugrahaningsih Rahel May Carry Sibuea Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Rini Heriliani Rini Herliani Ritonga, Aslam Naufal Arrahman Rizkianda, Chairina Safira, Naisyadia Sagala, Gaffar Hafz Samosir, Adelina Mutiara Shah Zada, T. Muhammad Siagian, Akbar Nugraha Sibarani, Choms Gary Ganda Tua Sibarani, Choms Gary GT Sibuea, Rahel May Carry Sihombing, Lady Monalisa Silaban, Parida Simanjuntak, Ade Santa Simarmata, Laura Elsa Simatupang, Nurhayati Sitepu, Marrysabell Natalita Sitompul, Andreas Jones R Sitorus, Putri Rahmadani Sondang Aida Silalahi Sriwedari, Tuti Sriwedari, Tuti Suharianto , Joko Suhariyanto, Joko Sutiani, Ani Syahri, Fanny Nurhalyssa T. Muhammad Shah Zada Tarigan, Frinanta Taufik Hidayat Tengku Citra Nisa Farza Thohiri, Roza Tondang, Cicih Kurnia Wati triadiarti, yulita Tua Sibarani, Choms Garry Ganda Tuti Sriwedari Wahyuni, Noven Lisa Sri Weny Nurwendari Yerisma Welly Yusuf Jaya Sumantri