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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.
DAMPAK PENGGUNAAN SOFTWARE AKUNTANSI MYOB TERHADAP KETERAMPILAN MAHASISWA DALAM PENYUSUNAN LAPORAN KEUANGAN Sri Delviyanti Yusuf; Melizubaida Mahmud; Fatmawaty Damiti; Roy Hasiru; Rierind Koniyo
EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/edutech.v6i3.11724

Abstract

This research is motivated by the demands of digitalization in the workplace, which has shifted financial reporting from manual to software-based systems, while students' initial skills are still diverse and dominated by the lower-middle class. The focus of this research is directed at examining the impact of using MYOB accounting software on students' skill levels in preparing financial reports systematically. This quantitative study applies an associative approach design with primary data collection steps through distributing questionnaires, interviews, and structured documentation in the field. A total of 63 students from the Department of Economic Education, Class of 2023, at Gorontalo State University were involved as the research sample, whose data were then analyzed using simple linear regression techniques assisted by the SPSS program. The research findings indicate that the use of MYOB significantly has a positive impact on students' practical skills with a t-test result of 6.652, which exceeds the t-table of 1.670. Based on the quantitative determination coefficient analysis, a value of 42 percent was obtained, confirming the software's significant contribution in minimizing transaction recording errors and accelerating operational time efficiency. The main conclusion of the research concludes that the integration of MYOB-based accounting technology has proven effective in boosting students' conceptual and technical skills in preparing structured, neat, and applicable financial reports. ABSTRAK Penelitian ini dilatarbelakangi oleh tuntutan digitalisasi dunia kerja yang mengubah penyusunan laporan keuangan dari sistem manual menjadi berbasis perangkat lunak, sementara keterampilan awal mahasiswa masih beragam dan didominasi kategori menengah ke bawah. Fokus masalah dalam riset ini diarahkan pada pengujian dampak penggunaan software akuntansi MYOB terhadap tingkat keterampilan mahasiswa dalam menyusun laporan keuangan secara sistematis. Studi kuantitatif ini menerapkan desain pendekatan asosiatif dengan langkah-langkah pengumpulan data primer melalui penyebaran kuesioner, wawancara, serta dokumentasi terstruktur di lapangan. Sebanyak 63 mahasiswa Jurusan Pendidikan Ekonomi Angkatan 2023 di Universitas Negeri Gorontalo dilibatkan sebagai sampel penelitian yang kemudian datanya dianalisis menggunakan teknik regresi linear sederhana berbantuan program SPSS. Temuan penelitian menunjukkan bahwa penggunaan MYOB secara signifikan memberikan dampak positif terhadap kecakapan praktis mahasiswa dengan hasil uji t-hitung sebesar 6,652 yang melampaui t-tabel sebesar 1,670. Berdasarkan analisis koefisien determinasi kuantitatif, diperoleh nilai sebesar 42 persen yang menegaskan kontribusi nyata software tersebut dalam meminimalkan kesalahan pencatatan transaksi serta mempercepat efisiensi waktu operasional. Simpulan utama riset menyimpulkan bahwa integrasi teknologi akuntansi berbasis MYOB terbukti efektif mendongkrak keterampilan konseptual maupun teknis penyusunan laporan keuangan mahasiswa secara terstruktur, rapi, dan aplikatif.    
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

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

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.
PENGARUH LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA Mahiro Sholeha Niu; Radia Hafid; Rierind Koniyo; Raflin Hinelo; Agil Bahsoan
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 18, No 2 (2025): Desember 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i2.38470

Abstract

This study aims to examine the effect of financial literacy on the personal financial management of the 2024 cohort of students in the Department of Economic Education, Faculty of Economics and Business, Universitas Negeri Gorontalo. The study employed a quantitative approach using an associative research method. The population consisted of 184 students, with a sample of 65 respondents selected through simple random sampling using the Slovin formula. Data were collected using a Likert-scale questionnaire. Data analysis included validity testing, reliability testing, normality testing, and simple linear regression analysis using SPSS software. The results indicate that financial literacy has a positive and significant effect on students' personal financial management. This is evidenced by a correlation coefficient (r) of 0.781, indicating a strong relationship between the two variables. The coefficient of determination (R²) is 0.610, meaning that 61% of the variation in students' personal financial management is explained by financial literacy, while the remaining 39% is influenced by other factors outside the scope of this study. The hypothesis testing results show that the calculated t-value exceeds the critical t-value (9.930 1.999) at a significance level of α = 5%, with a significance value of 0.000 0.05. Therefore, H₀ is rejected and H₁ is accepted. It can be concluded that the higher the level of students' financial literacy, the better their ability to manage their personal finances.
PENGARUH FASILITAS BELAJAR TERHADAP MOTIVASI BELAJAR SISWA DI SMP NEGERI 3 ANGGREK KABUPATEN GORONTALO UTARA Nelviana Djambar; Meyko Panigoro; Fatmawaty Damiti; Roy Hasiru; Rierind Koniyo
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 11, No 1 (2026): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v11i1.5592

Abstract

This study aims to determine the effect of learning facilities on students’ learning motivation at SMP Negeri 3 Anggrek, North Gorontalo Regency. The study employed a quantitative approach with a correlational research design. The population of this study consisted of all students of SMP Negeri 3 Anggrek, with a sample of 56 students selected using a specific sampling technique. Data were collected through the distribution of questionnaires that had been tested for validity and reliability to ensure the accuracy of the research instruments. The collected data were then analyzed using simple linear regression analysis to examine the magnitude of the influence of learning facilities on students’ learning motivation. The results of the data analysis indicate that learning facilities have a significant effect on students’ learning motivation, with a contribution value of 20.8%. This finding suggests that better learning facilities are associated with higher levels of students’ learning motivation. However, 79.2% of students’ learning motivation is influenced by other factors beyond the variables examined in this study, such as the family environment, teaching methods, the role of teachers, and students’ internal factors. Therefore, it can be concluded that learning facilities are an important factor in enhancing students’ learning motivation; however, they need to be supported by other contributing factors to optimize students’ overall learning motivation.
PENGARUH PENERAPAN PROJECT-BASED LEARNING DAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR MATA KULIAH AKUNTANSI PENDIDIKAN Fatmawaty Damiti; Rierind Koniyo
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v6i3.13577

Abstract

ABSTRACT Improving the quality of higher education requires learning strategies that actively engage students while fostering independent learning as a key determinant of academic success. Although Project-Based Learning (PjBL) has been widely implemented in higher education, empirical evidence regarding its combined effect with learning independence on student learning outcomes in Educational Accounting courses remains limited. Therefore, this study aimed to analyze the influence of Project-Based Learning and learning independence on students’ learning outcomes in the Educational Accounting course at the Department of Economic Education, Faculty of Economics and Business, Universitas Negeri Gorontalo. This study employed a quantitative approach using a correlational research design. The sample consisted of 62 fifth-semester students selected through purposive sampling. Data were collected using questionnaires, interviews, observations, and documentation, and were analyzed using multiple linear regression after satisfying the classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The findings revealed that Project-Based Learning had a positive and significant effect on students’ learning outcomes. Learning independence also exerted a positive and significant effect, with a greater contribution than Project-Based Learning. Simultaneously, both variables significantly influenced learning outcomes, explaining 56.70% of the variance. These findings suggest that integrating Project-Based Learning with the enhancement of learning independence provides an effective instructional strategy for improving students’ academic achievement in Educational Accounting courses and offers practical implications for strengthening student-centered learning practices in higher education. ABSTRAK Peningkatan kualitas pembelajaran di perguruan tinggi memerlukan penerapan strategi yang mampu mendorong keterlibatan aktif mahasiswa sekaligus memperkuat kemandirian belajar sebagai faktor pendukung keberhasilan akademik. Penelitian ini bertujuan menganalisis pengaruh Project-Based Learning dan kemandirian belajar terhadap hasil belajar mahasiswa pada mata kuliah Akuntansi Pendidikan di Jurusan Pendidikan Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Gorontalo. Penelitian menggunakan pendekatan kuantitatif dengan desain korelasional. Sampel penelitian berjumlah 62 mahasiswa semester V yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner, dokumentasi, observasi, dan wawancara, kemudian dianalisis dengan regresi linier berganda setelah memenuhi uji asumsi klasik yang meliputi normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa Project-Based Learning berpengaruh positif dan signifikan terhadap hasil belajar mahasiswa. Kemandirian belajar juga berpengaruh positif dan signifikan, dengan kontribusi yang lebih besar dibandingkan variabel Project-Based Learning. Secara simultan, kedua variabel memberikan pengaruh positif dan signifikan terhadap hasil belajar dengan kemampuan menjelaskan variasi hasil belajar sebesar 56,70%. Temuan ini menunjukkan bahwa pengintegrasian pembelajaran berbasis proyek dengan penguatan kemandirian belajar dapat menjadi strategi yang efektif dalam meningkatkan kualitas pembelajaran dan pencapaian akademik mahasiswa pada mata kuliah Akuntansi Pendidikan di perguruan tinggi.
PENGARUH LINGKUNGAN SEKOLAH TERHADAP MINAT BELAJAR SISWA DI SMA NEGERI 2 DUMOGA KECAMATAN DUMOGA BARAT KABUPATEN BOLAANG MONGONDOW Shafira Azahra Maindoka; Abdulrahim Maruwae; Agil Bahsoan; Roy Hasiru; Rierind Koniyo
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cvpw4s48

Abstract

Penelitian ini bertujuan untuk mendeskripsikan pengaruh lingkungan sekolah terhadap minat belajar siswa SMA Negeri 2 Dumoga. Penelitian ini termasuk kedalam kategori kuantitatif dengan metode deskriptif. Populasi target penelitian ini adalah seluruh siswa yang berjumlah 242 siswa. Sampel yang digunakan dalam penelitian ini adalah 49 siswa dengan menggunakan teknik sampling dengan teknik probability sampling dimana memberikan peluang yang sama bagi setiap unsur (anggota) populasi untuk dipilih menjadi anggota sampel. Instrumen penelitian ini adalah kuesioner/angket. Studi observasi dan dokumensi digunakan untuk mendapatkan data pelengkap. Berdasarkan hasil penelitian ini menunjukan adanya pengaruh positif antara lingkungan Sekolah terhadap minat belajar. Analisis regresi menunjukkan koefisien determinasi sebesar 0,312 yang mengindikasikan bahwa 31,2% variasi minat belajar dijelaskan oleh lingkungan Sekolah. Dimana semakin bagus lingkungan Sekolah, semakin meningkat pula minat belajar, 68,8% sisanya, atau nilai residu, dipengaruhi oleh faktor-faktor lain yang tidak diinvestigasi dalam penelitian ini. Nilai t-tabel yang diperoleh adalah 1,678. Perbandingan menunjukkan bahwa nilai t-hitung lebih besar dari pada nilai t-tabel. Hal ini mengantarkan pada penolakan Ho, yang menyiratkan adanya pengaruh yang signifikan antara lingkungan Sekolah terhadap minat belajar. Kesimpulan bahwa semakin baik nilai variabel lingkungan Sekolah, maka akan semakin meningkat pula minat belajar siswa.