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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat JURNAL MITRA PRIMA Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Ipteks Terapan : research of applied science and education Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED)
Anggono Anggono
Universitas IBBI
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Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik: Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik anggono anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Siti Dini; Puji Harianti; Tar wiyah; Ahmad Saputra; Ari Irawan; Melinda Siregar; Corinna Wongsosudono
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/mitra_prima.v8i1.8109

Abstract

This community service activity was conducted to improve tax understanding through socialization in the form of training at Yayasan Literasi Emas Nusantara. The main issue addressed by the foundation was that many members had not yet comprehensively understood tax obligations, including tax reporting procedures. The activity was carried out using lecture-based instruction, simulations, and interactive question-and-answer sessions. To measure the improvement in participants’ understanding, pre-tests and post-tests were administered with a success indicator of an average score of 60. The pre-test results showed an average score of 43, while the post-test score increased to 62, exceeding the predetermined indicator. These results indicate that tax socialization and training effectively improved participants’ tax understanding. Furthermore, adequate tax knowledge can enhance taxpayers’ compliance and independence in reporting personal taxes. However, the limitation of this activity was the relatively short training duration; therefore, follow-up training with sufficient time allocation is recommended for deeper material comprehension.
AI-Supported Flipped Classroom in Teaching Business Mathematics: A Classroom Action Research Tarwiyah Tarwiyah; Anggono Anggono; Noppakao Naphatthalung; Ahmad Saputra; Ari Irawan
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 6 No. 01 (2026): Research Articles, April 2026
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v6i01.8254

Abstract

Student learning outcomes in the Business and Economic Mathematics course at Universitas IBBI have shown a declining trend. Interviews revealed that lecturers with monodisciplinary backgrounds face difficulties in integrating mathematical models into economic and business contexts. To address these two interrelated problems, this study aims to improve student learning outcomes by implementing an AI-based flipped classroom. This study employed Classroom Action Research (CAR) involving 28 first-semester accounting students at Universitas IBBI. Data were collected through essay tests that had been validated and reliable, with items discriminating between groups and with difficulty levels appropriate for the groups. Subsequently, the data were analysed using descriptive statistics. The implementation of an AI-based flipped classroom improved student learning outcomes. The average score in Cycle I reached the success indicator and increased further in Cycle II. In addition, students became more capable of solving non-linear equations and interpreting results in economic contexts. This improvement was attributed to guidance in formulating prompts, which enhanced student interaction with ChatGPT. The implementation of an AI-supported flipped classroom effectively improves student learning outcomes while bridging the interdisciplinary gap between mathematical concepts and economic applications. However, the effectiveness of this model depends on students’ AI literacy and consistent access to the learning management system. Future research should employ quasi-experimental methods with larger samples and ensure adequate technical support.
Co-Authors Ahmad Saputra Ahmad Saputra Alexander Barus Anisa Vramita Gultom Ari Irawan Ari Irawan Christina Christina Corinna Wongsosudono Dwi Martiyanti Edison Edison Fanny Dewi Lie Gunardy Fazlida Mohd Razali Geby Mutiara Hutagalung Hendra Nazmi Ira Widianingrum Jaquene Kangra Jesselyn Halim Jessica Tanadi Karunia Sianturi Keumala Hayati Maria Purba Megaria Siringoringo Melinda Siregar Melisa Cantika Dewi Murwani Eko Astuti Noppakao Naphatthalung Puji Harianti Rahel Mey Lany Malau Siregar, Melinda Siti Aisyah Nasution Siti Aisyah Nasution Siti Dini Sukiman Sukiman Tar wiyah Tarwiyah Tarwiyah Teng Sauh Hwee Wenny Anggeresia Ginting Wenny anggresia Ginting