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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) JURNAL EDUCATION AND DEVELOPMENT Jurnal Pendidikan Ekonomi (JURKAMI) Jambura Economic Education Journal Jurnal Audience Dialektika: Jurnal Ekonomi dan Ilmu Sosial SOCIAL : Jurnal Inovasi Pendidikan IPS STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran DIKSI: Jurnal Kajian Pendidikan dan Sosial Indonesian Community Journal JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Education and Counseling Journal Research Review: Jurnal Ilmiah Multidisiplin Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Journal of Economic and Business Education Jurnal Pendidikan Ekonomi dan Bisnis
Rierind Koniyo
Economic Education Departement, Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Penerapan Akuntansi Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kios Aisyah Mohamad Reza Mahmud; Roy Hasiru; Ardiansyah Ardiansyah; Radia Hafid; Rierind Koniyo
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8925

Abstract

This study examines the implementation of accounting practices in Micro, Small, and Medium Enterprises (MSMEs), focusing on Kios Aisyah, and identifies factors inhibiting their application. Employing a qualitative descriptive case study approach, data were collected through interviews, observations, and documentation, and analyzed using the Miles and Huberman model, including data reduction, display, and conclusion drawing. The findings reveal that accounting practices at Kios Aisyah remain rudimentary, relying solely on purchase receipts and simple cash records without systematic journalizing or ledger preparation. Financial information is largely estimative and dependent on the owner’s memory, with revenue recognized on a cash basis and no formal financial statements prepared. Key barriers include limited accounting knowledge, lack of training and assistance, operational prioritization, and constraints in time and human resources. This study contributes by providing an in-depth analysis of the accounting cycle implementation in micro-scale kiosk businesses.
PENERAPAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) DALAM MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR SISWA PADA MATERI PEMANFAATAN SUMBER DAYA ALAM Rismawati Arifin; Radia Hafid; Rierind Koniyo; Roy Hasiru; Cristian Polamolo
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v6i2.10738

Abstract

Learning activities are all forms of activities carried out by students during the teaching and learning process that lead to changes in knowledge, attitudes, and skills. Learning is not only a process of receiving information, but also involves students' activeness in thinking, asking questions, observing, discussing, and actively participating in learning activities. This study aims to improve student activity and learning outcomes in Social Sciences (IPS) subjects through the application of the Problem Based Learning (PBL) learning model in class VIII of SMP Negeri 2 Suwawa. The low student activity and IPS learning outcomes that have not reached the Minimum Completion Criteria (KKM) are due to learning that is still teacher-centered and conventional. The method used in this study is Classroom Action Research (CAR) which is implemented in two cycles, with the stages of planning, action implementation, observation, and reflection. The research subjects were 24 students of class VIII. The results showed that the application of the Problem Based Learning (PBL) model can significantly improve student activity and learning outcomes. Student activity increased from the sufficient category in cycle I to good in cycle II. Student learning outcomes also improved, as indicated by the increase in the average class score and learning completion percentage from 41.67% in cycle I to 83.33% in cycle II. Thus, it can be concluded that the PBL model is effective in improving the quality of the process and learning outcomes of eighth-grade social studies students at SMP Negeri 2 Suwawa. ABSTRAK Aktivitas belajar adalah segala bentuk kegiatan yang dilakukan siswa selama proses belajar mengajar yang mengarah pada perubahan pengetahuan, sikap, dan keterampilan. Belajar bukan hanya proses menerima informasi, tetapi juga melibatkan keaktifan siswa dalam berpikir, bertanya, mengamati, berdiskusi, dan berpartisipasi aktif dalam kegiatan pembelajaran. Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar siswa pada mata pelajaran Ilmu Pengetahuan Sosial (IPS) melalui penerapan model pembelajaran Problem Based Learning (PBL) di kelas VIII SMP Negeri 2 Suwawa. Rendahnya keaktifan siswa serta hasil belajar IPS yang belum mencapai Kriteria Ketuntasan Minimal (KKM) akibat pembelajaran yang masih berpusat pada guru dan bersifat konvensional. Metode yang digunakan dalam penelitian ini adalah Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus, dengan tahapan perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian adalah 24 siswa kelas VIII.. Hasil penelitian menunjukkan bahwa penerapan model Problem Based Learning (PBL) dapat meningkatkan aktivitas dan hasil belajar siswa secara signifikan. Aktivitas siswa meningkat dari kategori cukup pada siklus I menjadi baik pada siklus II. Hasil belajar siswa juga mengalami peningkatan, ditunjukkan oleh meningkatnya nilai rata-rata kelas dan persentase ketuntasan belajar dari 41,67% pada siklus I menjadi 83,33% pada siklus II. Dengan demikian, dapat disimpulkan bahwa model PBL efektif dalam meningkatkan kualitas proses dan hasil belajar IPS siswa kelas VIII di SMP Negeri 2 Suwawa.    
PENGARUH KEGIATAN ORGANISASI SISWA INTRA SEKOLAH (OSIS) TERHADAP AKTIVITAS BELAJAR SISWA Juliyanti Ibrahim; Radia Hafid; Yulianti Toralawe; Melizubaida Mahmud; Rierind Koniyo
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v6i2.10740

Abstract

This study aimed to determine the effect of Student Council (OSIS) activities on students’ learning activities at SMP Negeri 1 Kabila. The background of this study was based on the importance of learning activities in the learning process and the fact that students’ involvement in organizational activities can have both positive impacts and challenges on learning, such as increasing leadership experience, responsibility, and cooperation, while also potentially causing fatigue, reduced study time, and decreased concentration. This research employed a quantitative approach with a correlational design. The population consisted of all 35 members of the student council at SMP Negeri 1 Kabila, and the entire population was used as the sample. Data were collected through questionnaires, while the data analysis techniques included validity testing, reliability testing, normality testing, simple linear regression, t-test, Pearson correlation, and coefficient of determination. The results showed that student council activities had a positive and significant effect on students’ learning activities, with a t-value of 5.697 greater than the t-table value of 2.030 and a significance value of 0.000. The correlation coefficient of 0.704 indicated a strong relationship, while the coefficient of determination of 0.496 showed that 49.6% of the variation in students’ learning activities was explained by student council activities. Thus, the better the students’ involvement in student council activities, the better their learning activities. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kegiatan Organisasi Siswa Intra Sekolah (OSIS) terhadap aktivitas belajar siswa di SMP Negeri 1 Kabila. Latar belakang penelitian ini didasarkan pada pentingnya aktivitas belajar dalam proses pembelajaran serta adanya kenyataan bahwa keterlibatan siswa dalam kegiatan organisasi dapat memberikan dampak positif maupun kendala terhadap belajar, seperti meningkatnya pengalaman kepemimpinan, tanggung jawab, dan kerja sama, tetapi juga berpotensi menimbulkan kelelahan, berkurangnya waktu belajar, dan menurunnya konsentrasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain korelasional. Populasi penelitian adalah seluruh anggota OSIS SMP Negeri 1 Kabila yang berjumlah 35 siswa, dan seluruh populasi dijadikan sampel. Pengumpulan data dilakukan melalui angket, sedangkan analisis data menggunakan uji validitas, uji reliabilitas, uji normalitas, regresi linear sederhana, uji t, korelasi Pearson, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa kegiatan OSIS berpengaruh positif dan signifikan terhadap aktivitas belajar siswa, dengan nilai thitung 5,697 lebih besar dari ttabel 2,030 dan nilai signifikansi 0,000. Koefisien korelasi sebesar 0,704 menunjukkan hubungan yang kuat, sedangkan koefisien determinasi sebesar 0,496 menunjukkan bahwa 49,6% variasi aktivitas belajar siswa dijelaskan oleh kegiatan OSIS. Dengan demikian, semakin baik keterlibatan siswa dalam kegiatan OSIS, semakin baik pula aktivitas belajar siswa.    
Parental Socioeconomic Status and Grade VIII Learning Outcomes: Evidence from SMP Negeri 1 Telaga (Gorontalo, Indonesia) Serly Monalisa Abudi; Roy Hasiru; Rierind Koniyo; Meyko Panigoro; Abdulrahim Maruwae
Jurnal Pendidikan Ekonomi dan Bisnis Vol. 3 No. 2 (2026): September 2026
Publisher : Yayasan Pendidikan Sudirman Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effect of parental socioeconomic status on the learning outcomes of Grade VIII students at SMP Negeri 1 Telaga, Indonesia. Recognizing the increasing concern over educational inequality, the research aims to examine how family background influences students’ academic achievement within a localized school setting. A quantitative, causal-comparative method was employed, involving 68 students selected through proportional random sampling from a population of 271. Data were collected using structured questionnaires validated through Pearson Product-Moment correlation and tested for reliability using Cronbach’s Alpha. The results reveal that parental socioeconomic status significantly affects student learning outcomes across cognitive, affective, and psychomotor domains. The regression model (Ŷ = 18.234 + 0.739X) indicates a positive relationship, with a t-value of 10.221 and a significance level of 0.000. The coefficient of determination (R² = 0.613) confirms that 61.3% of the variance in learning outcomes is explained by socioeconomic status, with parental income and education emerging as dominant factors. The affective domain exhibited the highest mean score, followed by cognitive and psychomotor domains, highlighting the importance of emotional and motivational support at home. These findings align with prior research emphasizing the impact of SES on educational performance. The study suggests the need for tailored interventions addressing SES-related barriers to enhance equity in academic outcomes. The research contributes localized evidence to the broader discourse on education and social determinants, providing a model for policy and school-level responses in similar socio-educational contexts.
Pengaruh Strategi Mengajar Guru Terhadap Pemahaman Siswa Pada Mata Pelajaran Ekonomi di SMA Negeri 2 Tilamuta Febriyanto Mahmud; Sri Endang Saleh; Maya Novrita Dama; Frahmawati Bumulo; Rierind Koniyo
Jurnal Pendidikan Ekonomi dan Bisnis Vol. 3 No. 2 (2026): September 2026
Publisher : Yayasan Pendidikan Sudirman Mandiri

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Abstract

This study aims to determine the effect of teacher teaching strategies on student understanding at SMA Negeri 2 Tilamuta Gorontalo. The research question is whether teacher teaching strategies influence students' level of understanding during the learning process. The study employed a quantitative approach with a survey method. The sample size was 30 students selected using proportional random sampling. Data were collected through observation, questionnaires, and documentation, then analyzed using simple linear regression with IBM SPSS Statistics version 21. The results showed that teacher teaching strategies had a positive and significant effect on student understanding, as indicated by a calculated t-value of 3.073, which is greater than the t-table of 2.04841, and a significance value of 0.005 <0.05. Therefore, the better the teaching strategies implemented by teachers, the higher the level of student understanding of the learning material.
Co-Authors Abdullah, Ibrahim Abdulrahim Maruwae Agil Bahsoan Ahmad, Mutmaina Ali, Fatria N. Ardiansyah ARDIANSYAH ARDIANSYAH Bumulo, Frahmawati Casmi, Anggung Cristian Polamolo Djambar, Nelviana Elsa Hasan Fatmawaty Damiti Fatmawaty Damity Febriyanto Mahmud Halada, Dwi Magfirah Husain, Ilham Juliyanti Ibrahim Juniarti, Gita Kadir, Nurrahmaniya Laboro, Marsyanda Delviani Maindoka, Shafira Azahra Malatani, Rosita Mangilo, Rasna Maya Novrita Dama Melizubaida Mahmud Meyko Panigoro Mohamad Reza Mahmud Mohehu, Fazri Nadia Putri Randio Nopo, Rini Nur Mutiya K. Tamu Pautina, Margareta Podungge, Rahmawati Polamolo, Nurfatri Putri Regina C. Da’ada Radia Hafid Rismawati Arifin Roy Hasiru Sengo, Siti Nur Anisa Serly Monalisa Abudi Sri Endang Saleh sudirman sudirman Sudirman Sudirman Suleman, Srimulyani Usman Moonti Yatuna, Indri Yeliyanti Pasune Yulianti Toralawe