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All Journal Owner : Riset dan Jurnal Akuntansi Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Manajemen Dan Akuntansi Medan
Tarwiyah Tarwiyah
Universitas IBBI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Blended Learning, Jigsaw, Direct Instruction Terhadap Pemahaman Akuntansi Pada Matakuliah Teori Akuntansi Anggono Anggono; Wenny Anggeresia Ginting; Sauh Hwee Teng; Sukiman Sukiman; Tarwiyah Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1609

Abstract

This research aims to examine differences in students' understanding of accounting taught with Blended Learning, Jigsaw, and Direct Instruction learning models. The research was conducted at the University of ABC. The study population numbered 264 students, then the sampling technique used cluster random sampling, and the number of students being sampled was 60. This type of research is quasi-experimental. Data collection techniques using learning outcomes tests. The data analysis technique used one ANOVA. The results showed (1) There was a significant difference in the understanding of accounting taught by the Blended Learning model, Jigsaw, and Direct Instruction, (2) Students who were taught with Blended Learning had a significantly higher understanding of accounting than students taught with Jigsaw, (3) Students who were taught with Blended Learning had a higher understanding of accounting than students who were taught with Direct Instruction, (4) Students who were taught with Jigsaw had a lower understanding of accounting than students who were taught with Direct Instruction. In conclusion, Blended Learning, Jigsaw, and Direct Instruction learning models positively affect understanding accounting. The most effective learning model in this research was Blended Learning. Blended Learning, Jigsaw, and Direct Instruction learning models can be used to teach accounting; however, to maximize the effect of Blended Learning, Blended Learning requires a powerful internet connection.
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.
Dampak Beban Kerja terhadap Kinerja Karyawan pada Kantor Konsultan Pajak Anggono Anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Tarwiyah Tarwiyah; Ahmad Saputra; Ari Irawan; Corinna Wongsosudono
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7242

Abstract

Latar belakang: Penelitian ini berfokus pada permasalahan kinerja karyawan dengan mengkaji pengaruh beban kerja terhadap kinerja di kantor konsultan pajak. Studi ini bertujuan membandingkan kinerja karyawan yang menangani tiga kasus dengan mereka yang menangani lima kasus selama periode tiga bulan. Metode penelitian: Penelitian ini menggunakan desain quasi-experimental dengan kelompok non-ekivalen. Sampel penelitian terdiri dari 32 karyawan yang dipilih secara acak dari sebuah firma konsultan pajak. Data dikumpulkan menggunakan lembar observasi kinerja karyawan yang telah divalidasi sebelumnya. Analisis data dilakukan melalui statistik deskriptif, uji normalitas, uji homogenitas, dan uji independent samples t-test untuk mengetahui perbedaan kinerja antara dua kelompok karyawan yang memiliki beban kerja berbeda. Hasil penelitian: Hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja karyawan yang menangani tiga kasus dan lima kasus. Karyawan yang menangani tiga kasus memiliki rata-rata skor kinerja yang lebih tinggi dibandingkan dengan karyawan yang menangani lima kasus. Temuan ini menunjukkan bahwa peningkatan beban kerja berdampak negatif terhadap kinerja karyawan, di mana semakin banyak kasus yang ditangani, semakin rendah kualitas kinerja yang dihasilkan. Kesimpulan: Penelitian ini menyimpulkan bahwa beban kerja tinggi berdampak negatif terhadap kinerja karyawan. Oleh karena itu, manajer perlu mengatur beban kerja secara seimbang, dan penelitian selanjutnya disarankan menambahkan variabel seperti tekanan waktu, pengalaman, dan kompetensi karyawan untuk pemahaman yang lebih mendalam.
Co-Authors Ahmad Saputra Anggono Anggono Ari Irawan Corinna Wongsosudono Noppakao Naphatthalung Siti Aisyah Nasution Sukiman Sukiman Teng Sauh Hwee Wenny Anggeresia Ginting