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All Journal Journal of Education and Learning (EduLearn) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh AFEBI Accounting Review International Journal of Social Science and Business International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Edunesia : jurnal Ilmiah Pendidikan BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) Jurnal Kewarganegaraan Jurnal Ekonomi Unram Journal of Community Service (UJCS) Indonesian Journal of Business Analytics (IJBA) Journal of Innovation Research and Knowledge Journal of Student Research Sanskara Akuntansi dan Keuangan Indonesian Journal of Advanced Research (IJAR) Mutiara : Jurnal Ilmiah Multidisiplin Indonesia
Wildoms Sahusilawane
Universitas Terbuka, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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Analisis Laporan Realisasi Anggaran dalam Mengukur Kinerja Keuangan Desa Hesti Yulia Sabono; Sahusilawane, Wildoms
Journal of Student Research Vol. 2 No. 1 (2024): Januari: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v2i1.2647

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan Desa Waai, Kabupaten Maluku Tengah untuk Tahun Anggaran 2021-2022 dengan menggunakan Laporan Realisasi Anggaran. Data yang dimanfaatkan melibatkan penggunaan data sekunder dan data primer, khususnya dalam bentuk Laporan Realisasi Anggaran Pemerintah Desa Waai Tahun 2021-2022 dan wawancara langsung dengan staf keuangan desa. Penelitian ini menerapkan metode deskriptif kuantitatif, dengan teknik analisis data menggunakan rasio efektivitas dan rasio efisiensi. Temuan penelitian menunjukkan bahwa Desa Waai pada tahun 2021 dan 2022 memiliki tingkat efektivitas yang dapat dikategorikan sebagai cukup efektif, berdasarkan rata-rata rasio efektivitas yang dihasilkan diatas 80% yaitu, 85% dan 99%, efisiensi desa Waai pada tahun 2021 dan tahun 2022 dari rata-rata rasio efisiensinya dikategorikan tidak efisien, karena rata-rata efisiensinya diatas 85% yaitu, 102,5% dan 104,3%.
Pemanfaatan Bahan Ajar Digital Berbasis Android terhadap Motivasi Belajar Mahasiswa Universitas Terbuka Wildoms Sahusilawane; Lilian Sarah Hiariey
MUTIARA: Jurnal Ilmiah Multidisiplin Indonesia Vol. 3 No. 4 (2025): JIMI - OKTOBER
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/mutiara.v3i4.467

Abstract

The rapid advancement of information and communication technology has transformed learning paradigms in higher education, particularly through the implementation of flexible digital learning systems that emphasize student learning autonomy. Higher education institutions providing distance education face challenges in delivering digital learning materials that are not only easily accessible but also capable of sustainably enhancing students’ learning motivation. The research problem addressed in this study focuses on the extent to which the utilization of Android-based digital learning materials influences the learning motivation of students at Universitas Terbuka. The purpose of this study is to analyze the effect of using Android-based digital learning materials on students’ learning motivation in the context of distance education. A quantitative approach was employed using a survey method as the research design. The research sample consisted of 97 Universitas Terbuka students from UT Ambon, UT Gorontalo, and UT Makassar, selected through simple random sampling. Data were collected using structured questionnaires, while data analysis was conducted through simple linear regression with the assistance of SPSS software. The results of the analysis indicate that the utilization of Android-based digital learning materials has a positive and significant effect on students’ learning motivation, as evidenced by a regression coefficient value of 0.442 and a significance value of 0.000, which is below the 0.05 significance threshold. These findings confirm that improvements in the intensity and quality of using Android-based digital learning materials are directly associated with increased student learning motivation. The novelty of this study lies in strengthening empirical evidence on the effectiveness of Android-based digital learning materials in a cross-regional distance education context, while also providing practical contributions to the development of digital learning strategies aimed at enhancing the learning motivation of Universitas Terbuka students.
PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. IMM SAAT MASA PANDEMI 2020-2021 Puteh, Rio Nanda; Sahusilawane, Wildoms
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1696

Abstract

COVID-19 has a broad impact on the Indonesian economy. One is in the automotive sector, which suffers negative consequences such as inhibiting production processes due to social constraints that lead to a shortage of auto components and rising sales prices. Vulnerable market conditions make rising component prices a serious problem that must be addressed with good planning in order to avoid prolonged losses. In the mitodst of an unstable economy, recognition of income and burden becomes very important and crucial. The company’s policy plays a decisive role in recognising accrual profits and accrual burdens, affecting the financial statements, especially the company's profit and loss report. This study aims to explain and analyse the recognition of PT's income and burden. IMM during the early pandemic period in 2020 and compared it to 2021. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and analysis of PT financial statements. by IMM. To improve the validity of the research, the triangulation technique of the source is used in the financial statements for 2020 and 2021 PT by IMM. The results of this study showed that PT. IMM records the recognition of revenue and expenses based on referring to PSAK rather than SAK ETAP, and is recognized using the accrual basis method where the financial statements in 2021 demonstrate an increase and better compared to the year 2020.
Examining the Influence of Tutors on Learning Management System Use in Driving Motivation and Effectiveness of Online Learning Sahusilawane, Wildoms; Hiariey, Lilian Sarah; Wuarlela, Mouren
Edunesia : Jurnal Ilmiah Pendidikan Vol. 7 No. 2 (2026)
Publisher : Research, Training and Philanthropy Institution Natural Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51276/edu.v7i2.1599

Abstract

This study examines the role of tutor facilitation in optimizing the use of the Learning Management System (LMS) to enhance learning motivation and online learning effectiveness among millennial students. Although LMS platforms are widely implemented, prior research has focused on technological aspects, leaving the pedagogical role of tutors as mediators of LMS-based learning outcomes underexplored. A quantitative design involved 160 students from Universitas Terbuka in Indonesia. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results indicate tutor facilitation contributes significantly to students' learning motivation and the effectiveness of LMS-based online learning. The structural model demonstrates explanatory power and predictive relevance, confirming the tutor's key role in strengthening the link between technology adoption and student learning outcomes. Practical implications include strengthening tutors' pedagogical and digital competencies and recommending institutional policies that integrate technological support with human facilitation to improve learning. Further research should employ cross-institutional samples and mixed-method approaches to enhance generalizability.
Co-Authors Angela Ruban, Angela Cakranegara, Pandu Adi Dadiara, Haryaty Ratanja Dian Rokhmawati Erlin Dolphina Harry Ramadhani Hellen Nanlohy Hesti Yulia Sabono Hiariey, Arlene H I Wayan Ruspendi Junaedi Inova Fitri Siregar, Inova Fitri Irawan Irawan Irwan Moridu Irzan Soepriyadi Jayawarsa, A.A. Ketut Judijanto, Loso Karnawi Kamar, Karnawi Lilian Sarah Hiariey Margiyono Suyitno MAURITZ PANDAPOTAN MARPAUNG Mawardi Mawardi Meitha Monita Kaihatu Mekar Meilisa Amalia Miftahorrozi, Miftahorrozi Nesti Rostini Romeon Oktawiranti, Anggi P Purwanto Puteh, Rio Nanda Rahayu, Novi Rahmat Jatnika Ramdhan Kurniawan Rio Nanda Puteh Rosa Zulfikhar Rudi Ginting Sari, Ade Risna Sri Hastutik Suhendar Suhendar Sultan Andilah Supiati Supiati Teguh Setiawan Wibowo Utami, Eva Yuniarti Wibowo, Rendi Wuarlela, Mouren