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AKTUALISASI LITERASI DAN PENGELOLAAN KEUANGAN TERPADU KEPADA KELOMPOK GURU TAMAN PENDIDIKAN ANAK USIA DINI (TPAUD) DI LINGKUNGAN KEBUN DAN UNIT PABRIK KELAPA SAWIT (PKS) PTPN IV AEK JAMU Haryani Pratiwi Sitompul; Chairina Rizkianda; Choms Gary Ganda Tua Sibarani; Haryadi Haryadi; Jabal Ahsan; Dede Ruslan; Weny Nurwendari; Andri Zainal
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 9 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i9.3170-3176

Abstract

Desa Perkebunan PT. Perkebunan Nusantara (PTPN) IV Ajamu merupakan salah satu desa yang terletak di wilayah Kecamatan Panai Hulu, Kabupaten Labuhan Batu, Provinsi Sumatera Utara. Desa tersebut merupakan sentra operasional perkebunan dan produksi olahan utama kelapa sawit yakni Crude Palm Oil (CPO) dari PTPN IV. TK PAUD Parmadi Siwi merupakan lembaga pendidikan formal binaan PTPN dan difasilitasi oleh PTPN. Fasilitas yang tersedia di TK PAUD Parmadi Siwi tidak dapat dimanfaatkan secara optimal oleh guru karena rendahnya kompetensi pemanfaatan teknologi informasi guru TK PAUD Parmadi Siwi. Peserta didik di TK PAUD Parmadi Siwi memerlukan edukasi literasi keuangan melihat dari pendapatan masyarakat Desa PTPN IV Ajamu yang relatif stabil namun anak usia dini tidak diberikan edukasi mengenai literasi keuangan. Pelatihan pembuatan rapot menggunakan excel dan edukasi literasi keuangan menggunakan busy book menjadi solusi dari permasalahan yang ada di Desa PTPN IV Ajamu. Kegiatan dilakukan pada hari yang berbeda. Hasil dari kegiatan adalah peningkatan kompetensi guru terhadap pemanfaatan teknologi dan peserta didik yang mulai memahami tentang literasi keuangan sehingga dapat menggunakan uang dengan bijak. Saran untuk kedepannya adalah pemantauan dari pemerintah desa untuk program ini agar terus berdampak positif bagi guru dan peserta didik TK Parmadi Siwi. 
Does Learning Behavior Moderate the Influence of Emotional Intelligence and Spiritual Intelligence on Vocational Accounting Students? Yuli Anastasya Br Sinuhaji; Andri Zainal; Jufri Darma; Rini Herliani; Choms Gary Ganda Tua Sibarani
Jurnal VARIDIKA Volume 36 No 2, December 2024
Publisher : Universitas Muhammadiyah Surakarta

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.
Do Digitalization and Green Entrepreneurship Affect Firm Value of Micro, Small and Medium Enterprises (MSMES)? Putra, Pasca Dwi; Zainal, Andri; Harahap, Khairunnisa; Agusti, Ivo Selvia; Saputra, Hendra; Thohiri, Roza; Afrida, Fenny
Jurnal Administrasi Bisnis Vol 14, No 2 (2025)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v14i2.69571

Abstract

The purpose of this study is to examine the potential of digitalization and green entrepreneurship to enhance the value of Micro, Small and Medium Enterprises (MSMEs) in Medan City. The research was conducted with MSMEs in the city of Medan. The study involved 146 respondents. The objective of this study is to test a hypothesis using a structural equation model, with the SmartPLS 3.2.8 application being utilized to facilitate this process. Prior to hypothesis testing, the data must first be subjected to a process of validity and reliability testing. The findings of this study indicate that the implementation of digitalization and green entrepreneurship has the potential to enhance the value of MSMEs. Furthermore, the implementation of green entrepreneurship will motivate companies to adopt digitalization. The implementation of digitalization and green entrepreneurship will assist MSMEs in competing and innovating through the utilization of technology and broader marketing strategies, while also prioritizing environmental protection.
Linking auditor competence to audit quality: The moderating role of audit agility Hanum, Farida; Zainal, Andri; Siregar, Tapi Rumondang Sari; Habibi, Muhammad Ridha; Hidayat, OK Sofyan
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.663

Abstract

The aims of this research to analyze the link of auditor competence and audit quality and to examine the role of audit agility as moderator in the link auditor competence and audit quality at KAP in Medan City. This study uses a questionnaire survey with purposive sampling of auditors who have used digital-based audit technology. Data analysis using SmartPLS 4.0 with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that auditor competence has a significant positive effect on audit quality. Audit agility is proven to strengthen the link of auditor competence on audit quality. More specifically, the findings suggest that the effect of auditor competence on audit quality becomes more optimal when supported by a high level of audit agility. Building on these findings, auditor competence significantly enhances audit quality, with audit agility further strengthening and optimizing this relationship, while control variables such as age, work experience, and professional certifications show no significant effect. These results imply that improving audit quality requires not only strengthening auditors’ competencies but also adaptive, responsive, and collaborative in audit practices.
Pengaruh Academic Resilience Dan Mindfulness Terhadap Academic Stress Pada Mata Pelajaran Dasar-Dasar Kejuruan Siswa Kelas X Akuntansi SMK Negeri 1 Medan Fannya Regina Putri; Ulfa Nurhayani; Andri Zainal; Pasca Dwi Putra; Rini Herliani
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.5849

Abstract

Academic stress merupakan salah satu permasalahan yang sering dialami siswa dalam menghadapi tuntutan pembelajaran di sekolah kejuruan, khususnya pada mata pelajaran Dasar-Dasar Kejuruan. Kondisi ini perlu diatasi melalui kemampuan academic resilience dan mindfulness yang diyakini mampu membantu siswa mengelola tekanan akademik. Penelitian ini bertujuan untuk mengetahui pengaruh academic resilience dan mindfulness terhadap academic stress pada mata pelajaran Dasar-Dasar Kejuruan siswa kelas X Akuntansi di SMK Negeri 1 Medan. Penelitian ini menggunakan jenis penelitian ex post facto dengan pendekatan kuantitatif. Populasi penelitian berjumlah 139 siswa kelas X Akuntansi, dengan sampel sebanyak 79 siswa yang diambil menggunakan teknik total sampling. Data dikumpulkan melalui angket yang telah diuji validitas menggunakan korelasi Product Moment dan reliabilitas menggunakan Cronbach Alpha, kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial academic resilience berpengaruh negatif dan signifikan terhadap academic stress dengan nilai t hitung -5,616 dan signifikansi 0,000 < 0,05. Mindfulness juga berpengaruh negatif dan signifikan terhadap academic stress dengan nilai t hitung -3,438 dan signifikansi 0,001 < 0,05. Secara simultan, academic resilience dan mindfulness berpengaruh signifikan terhadap academic stress dengan nilai F hitung 60,916 > 3,11. Nilai koefisien determinasi (R²) sebesar 0,606 menunjukkan bahwa kedua variabel memberikan kontribusi sebesar 60,6% terhadap academic stress siswa. Kesimpulan penelitian ini menunjukkan bahwa peningkatan academic resilience dan mindfulness dapat menjadi strategi efektif dalam menurunkan tingkat academic stress siswa.
PENGEMBANGAN MEDIA PEMBELAJARAN ANDROID BERBANTUAN MIT APP INVENTOR UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA Andreas Jones r sitompul; Roza Thohiri; Andri Zainal; Haryadi; Ali Fikri Hasibuan
Jurnal Muara Pendidikan Vol. 10 No. 2 (2025): Jurnal Muara Pendidikan, Vol 10 Issue 2, Desember 2025
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v10i2.3456

Abstract

This research was motivated by the low learning motivation of students in accounting subjects. The study aims to develop Android-based learning media using MIT App Inventor that is feasible, practical, effective, and can improve learning motivation of grade XI AKL students at SMK Negeri 1 Medan. This development research used the ADDIE model (Analysis, Design, Development, Implementation, Evaluation) and involved 32 students of class XI AKL 1 in the 2025/2026 academic year. Data were collected through interviews, observations, questionnaires, and documentation. The media was validated by material experts (98%), media experts (90%), and practitioner experts (95%). Student responses showed the media was effective (82%). Motivation improvement was proven through a t-test, with t-count = 29.149 > t-table = 2.0395 and Sig. = 0.000 < 0.05. The developed media includes interactive content accessible via Android, facilitating independent and engaging learning. The results confirm that the Android-based learning media assisted by MIT App Inventor is feasible, effective, and significantly increases students' motivation in learning financial accounting, particularly on fixed asset material
Penerapan Model Cooperative Tipe Teams Games Tournament Berbantuan Wordwall untuk Meningkatkan Aktivitas dan Hasil Belajar Cindy Sitanggang Sitanggang; Rini Heliani; Andri Zainal; Ramdhansyah; Choms Gary Ganda Tua Sibarani Sibarani
Jurnal Muara Pendidikan Vol. 11 No. 1 (2026): Jurnal Muara Pendidikan, Vol 11 Issue 1, June 2026
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v11i1.4029

Abstract

The purpose of this study is to improve the Iearning activities and Iearning outcomes of students in cIass XI AKI 4 at SMK Negeri 1 Medan in the subject of Trading Company Accounting by appIying the Cooperative Iearning modeI of the TGT (TGT) type assisted by WordwaII media. This study is motivated by the Iow IeveI of student engagement during the Iearning process and the fact that most students have not achieved the Minimum Mastery Criteria of 75. This research empIoys a CIassroom Action Research (CAR) method conducted in two cycIes, where each cycIe consists of pIanning, action, observation, and refIection stages. The subjects of this study were 36 students. Data were coIIected using observation sheets to measure Iearning activities and pretests and posttests to assess students' Iearning outcomes. The data were anaIyzed using descriptive quantitative techniques. The resuIts show that the impIementation of the TGT modeI assisted by WordwaII media is abIe to enhance both student Iearning activities and outcomes. The data indicate that student activity increased by 86.67%, whiIe Iearning outcomes improved by 87.02%. Based on these findings, it can be concIuded that the appIication of the Cooperative Iearning modeI of the TGT type assisted by WordwaII effectiveIy improves students’ Iearning activities and outcomes.
Pengembangan Lembar Kerja Peserta Didik Berbasis Augmented Reality Berbantuan Assemblr Edu Restina Purba; Choms Gary Ganda Tua Sibarani; Andri Zainal; Weny Nurwendari; Ulfa Nurhayani
Jurnal Muara Pendidikan Vol. 11 No. 1 (2026): Jurnal Muara Pendidikan, Vol 11 Issue 1, June 2026
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v11i1.4089

Abstract

This research was driven by the lack of student enthusiasm in Accounting lessons. It aims to outline both the validity of a student worksheet (LKPD) integrated with Augmented Reality (AR) technology and the reactions of students upon utilizing it. The study took place during the 2025/2026 academic term at SMK Negeri 7 Medan. A limited trial was conducted involving 10 eleventh-grade students from the AKL 3 class, focusing specifically on an AR-supported LKPD covering the worksheet (neraca lajur) material.The methodology applied was Research and Development (R&D) following the 4D framework (Define, Design, Develop, Disseminate). Information was gathered via interviews, observations, questionnaires, and documentation. The educational product underwent expert appraisal by content and media specialists, alongside a teaching practitioner, prior to student testing. Findings revealed that the designed LKPD achieved a highly valid status. Evaluation scores stood at 88% from content specialists, 90.66% from media experts, and 91.11% from the educator. Furthermore, student feedback during the limited trial recorded an 88.88% approval rate, falling into the very good category. Consequently, the AR-integrated LKPD is deemed highly appropriate and feasible for facilitating Accounting instruction, most notably for the worksheet topic.
Penerapan Model Pembelajaran Group Investigation (GI) berbantuan Media Kahoot untuk Meningkatkan Aktivitas dan Hasil Belajar Akuntansi Meylin Amanda Simalango; Rini Herliani; Andri Zainal; Ramdhansyah; Haryani Pratiwi Sitompul
Jurnal Muara Pendidikan Vol. 11 No. 1 (2026): Jurnal Muara Pendidikan, Vol 11 Issue 1, June 2026
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v11i1.4096

Abstract

This study was motivated by the low level of students’ learning activities and accounting learning outcomes, which were influenced by the dominance of teacher-centered learning, resulting in limited student engagement during the learning process. This study aimed to improve students’ learning activities and accounting learning outcomes through the implementation of the Group Investigation (GI) learning model assisted by Kahoot. The research was conducted at SMKS PAB 2 Helvetia in the second semester of the 2025/2026 academic year, involving 17 students of class XI AKL. This study employed Classroom Action Research carried out in two cycles, each consisting of planning, action, observation, and reflection stages. Data were collected through observation of learning activities and learning outcome tests. The results showed that the percentage of active students increased from 41.17% in the first cycle to 82.35% in the second cycle. In addition, students’ learning outcomes also improved, as indicated by the increase in learning mastery from 29.41% in the pre-test to 76.47% in the first post-test, and reaching 100% in the second post-test. Therefore, the implementation of the Group Investigation learning model assisted by Kahoot was proven to be effective in improving students’ learning activities and accounting learning outcomes.
The Effect Of Self Efficacy And Learning Motivation On Learning Outcomes With Learning Independence As Moderating Variables In Class StudentsXI-Accounting | Journal Of Global Research Publications Loviana Uli Manurung; Choms Gary Ganda Tua Sibarani; Andri Zainal; Rini Herliani; Pasca Dwi Putra
Journal Of Global Research Publications Vol. 3 No. 2 (2026): JGRP - July
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jgrp.v3i2.2026.57

Abstract

The problem in this study is that Accounting Learning Outcomes have not met expectations in the 11th grade Accounting students of SMK Negeri 1 Patumbak. This study aims to determine the effect of Self-Efficacy and Learning Motivation on Learning Outcomes, with Learning Independence as a moderating variable, in 11th grade students at SMK Negeri 1 Patumbak. This research was conducted at SMK Negeri 1 Patumbak, located at Jl. Ujung Defense, Lantasan Baru, Patumbak District, Deli Serdang Regency, North Sumatra. This study used an ex post facto approach. The population was 35 11th grade Accounting students. The sample size was 35 students, using total sampling. Data collection was conducted through documentation and questionnaire distribution. The questionnaire was first tested for validity and reliability. The collected data was then processed using multiple linear regression with SPSS version 30 software. The results of this study indicate that: (1) Self-efficacy has a positive and significant effect on students' accounting learning outcomes. This is indicated by a regression coefficient of 0.321 with a significance level of 0.021, which is less than 0.05. (2) Learning motivation has a positive and significant effect on students' accounting learning outcomes. The analysis results show a regression coefficient of 0.428 with a significance level of 0.004, which is less than 0.05. (3) Self-efficacy and learning motivation simultaneously have a significant effect on students' accounting learning outcomes. This is proven by a calculated F-value of 18.672 with a significance level of 0.000, which is less than 0.05. (4) Learning independence moderates the effect of self-efficacy on accounting learning outcomes. This is indicated by the significance value of the interaction variable between self-efficacy and learning independence of 0.043, which is less than 0.05. (5) Learning independence moderates the influence of learning motivation on accounting learning outcomes. The analysis results show a significance value of the interaction variable between learning motivation and learning independence of 0.029, which is less than 0.05. This means that learning independence strengthens the influence of learning motivation on students' accounting learning outcomes
Co-Authors A.W., Jumiadi Adek Cerah Kurnia Azis Afrida, Fenny Akmal Huda Nasution, Akmal Huda Ali Fikri Hasibuan Ali Fikri Hasibuan Andreas Jones r sitompul Ani Sutiani Apira, Nadia Aqilah, Jihan Arfan Ikhsan Ayu, Putri Azizul Kholis Azizul Kholis, Azizul Barasa, Andhika Leonardo Budiarta, Kustoro Budiarta, Kustoro Chairian Tomy Chairina Rizkianda Charles Fransiscus Ambarita Choms Gary Ganda Tua Sibarani Choms Gary Ganda Tua Sibarani Sibarani Cindy Sitanggang Sitanggang Dadang Mulyana, Dadang Dede Ruslan Dedy Husrizal Syah, Dedy Husrizal Duma, Yesika Dwi Nur Indah Sari, Dwi Nur Indah Dwi Putra, Pasca Endang Pratiwi Erny Luxy D Purba Erny Luxy D. Purba Fannya Regina Putri Farida Hanum Farza, T. Citra Nisa Farza, Tengku Citra Nisa Gaffar Hafiz Sagala Gaffar Hafz Sagala Gaol, Yosepin Emeliani Lumban Gary Ganda Tua Sibarani , Choms Gracela, Angelia Gultom, Anastasya Tifani Mutiara Hanu, La Harahap, Khairunisa Harahap, Khairunnisa Haryadi Haryadi Haryadi - Haryadi Haryadi Haryadi Haryadi Haryani Pratiwi Sitompul Haryani Pratiwi Sitompul Hasibuan, Novita Indah Hendra Saputra Hidayat, OK Sofyan Hutabarat, Citra Yohana Ikhsan, Arfan Iskandar Muda Isti Maunida Hanum Isti Maunida Hanum Ivo Selvia Agusti Jabal Ahsan Jailani, Dahliana Jufri Darma Jufri Darma Jumiadi A.W. Kartika, Venny Tritara Khairunnisa Harahap Khairunnisa Harahap La Hanu Lastri Nurhalija Lingga, Marni Lisyanto . Loviana Uli Manurung Lubis, Rizky Amelia Zahrah Manalu, Ivana Thesa Navratilova Maria Nency Lumban Martin Yehezkiel Sianipar Marto Silalahi Maulana, Bagoes Meylin Amanda Simalango Miranda, Tengku Moulinda Dora Mubarok, Al Munawir Muhammad Ridha Habibi Z Mulyana, Dadang Nainggolan, Felisha Patricia Nasirwan Nasirwan Nasirwan Nasirwan Ningsih, Ririn Setia Novita Indah Hasibuan Nugrahaningsih Nugrahaningsih Nurhayani, Ulfa Nurhayati Simatupang Pane, Miftah Kharidah Parinduri, Ahmad Buchari Pasca Dwi Putra Pasca Dwi Putra Pasca Dwi Putra Pasca Dwi Putra Pratiwi, Haryani Putra, Pasca Dwi Putri Rahmadani Sitorus Putri, Wildanin Haurin R. H. D. Nugrahaningsih Rahel May Carry Sibuea Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Restina Purba Ricardo Parulian Sibagariang Rini Heliani Rini Heriliani Rini Herliani Rini Herliani Rini Herliani Ritonga, Aslam Naufal Arrahman Rizkianda, Chairina Roza Thohiri Safira, Naisyadia Sagala, Gaffar Hafz Samosir, Adelina Mutiara Shah Zada, T. Muhammad Siagian, Akbar Nugraha Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Sibuea, Rahel May Carry Sihombing, Lady Monalisa Silaban, Parida Simanjuntak, Ade Santa Simarmata, Laura Elsa Simatupang, Nurhayati Siregar, Tapi Rumondang Sari Sitepu, Marrysabell Natalita Sitompul, Andreas Jones R Sitorus, Putri Rahmadani Situmeang, Chandra 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 Ulfa Nurhayani Wahyuni, Noven Lisa Sri Weny Nurwendari Weny Nurwendari Yerisma Welly Yessi Octavia Yuli Anastasya Br Sinuhaji Yusuf Jaya Sumantri