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All Journal JURNAL EDUCATION AND DEVELOPMENT Jurnal Pendidikan Ekonomi (JURKAMI) Journal of Islamic Accounting and Finance Research Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Profesi Pendidikan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi SOCIAL : Jurnal Inovasi Pendidikan IPS STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Education and Counseling Journal Jurnal Kependidikan Reflection Journal Jurnal Pengabdian Pada Masyarakat Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies CENDEKIA PENDIDIKAN Journal of Economic and Business Education International Journal of Studies in International Education International Journal of Research in Education (IJRE) KREATIF: Jurnal Pengabdian Masyarakat Nusantara Journal of Economic Education and Entrepreneurship Studies
Fatmawaty Damiti
Gorontalo State University
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HUBUNGAN KETERAMPILAN KOMUNIKASI DENGAN AKTIVITAS BELAJAR SISWA PADA MATA PELAJARAN IPS DI KELAS VIII SMP NEGERI 3 PAGUYAMAN Sri Rahmita Antu; Radia Hafid; Mamang Kasim; Frahmawati Bumulo; Fatmawaty Damiti
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.v11i1.5672

Abstract

This study aims to examine the relationship between communication skills and students’ learning activities in Social Studies for eighth-grade students at SMP Negeri 3 Paguyaman. The research employed a quantitative approach using a descriptive correlational design. The population of this study consisted of all eighth-grade students, with a sample of 30 students selected based on appropriate sampling techniques. Data were collected through questionnaires that had been tested for validity and reliability. Simple linear regression analysis was applied to analyze the relationship between communication skills and students’ learning activities. The results indicate a positive and significant relationship between communication skills and learning activities in Social Studies. This is evidenced by a significance value of 0.000, which is lower than the significance level of 0.05. These findings suggest that better communication skills contribute to higher levels of student learning activity during the instructional process. Furthermore, the coefficient of determination of 0.458 indicates that communication skills account for 45.8% of the variance in students’ learning activities, while the remaining 54.2% is influenced by other factors not examined in this study. Therefore, enhancing students’ communication skills is essential in fostering active learning in Social Studies classrooms.
ANALISIS PENERAPAN KURIKULUM MERDEKA PADA PEMBELAJARAN EKONOMI KELAS XI SMA NEGERI SEKABUPATEN BONE BOLANGO Faiza Paputungan; Melizubaida Mahmud; Fatmawaty Damiti; Meyko Panigoro; Sudirman Sudirman
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.v11i1.5577

Abstract

This study aims to analyze the implementation of the Independent Curriculum in Economics learning for class XI in State Senior High Schools throughout Bone Bolango Regency and to identify the factors that influence it. The research method used is qualitative with a Narrative Inquiry approach. Data collection techniques were carried out through interviews, observation, and documentation in several State Senior High Schools in Bone Bolango Regency. The results of the research show that the implementation of the Independent Curriculum in Economics learning in State Senior High Schools throughout Bone Bolango Regency has been carried out quite well for the last three years. However, there are still many things that need to be improved, such as the availability of resources. Most teachers have not been able to maximize learning effectively due to a lack of understanding and training on the concept of the Independent Curriculum, as well as mastery of technology that supports digital-based learning. In addition, the lack of adequate facilities and infrastructure as well as relevant learning resources are also obstacles. Factors that influence the implementation of the Independent Curriculum include supporting factors such as teacher training and assistance as well as the availability of resources, and inhibiting factors such as facilities and infrastructure, the involvement of schools, teachers, students, and parents.
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.
Efek Media PowerPoint Interaktif terhadap Peningkatan Hasil Belajar IPS Agantu, Meisin; Ardiansyah, Ardiansyah; Damiti, Fatmawaty; Bumulo, Frahmawati; Sudirman, Sudirman
Reflection Journal Vol. 6 No. 2 (2026): June
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/836m5r19

Abstract

Rendahnya hasil belajar siswa pada mata pelajaran IPS masih menjadi permasalahan dalam proses pembelajaran, yang ditunjukkan oleh kurangnya keterlibatan siswa, rendahnya pemahaman materi, serta capaian nilai yang belum memenuhi standar ketuntasan minimal. Kondisi tersebut diduga dipengaruhi oleh penggunaan media pembelajaran yang masih konvensional dan kurang interaktif. Meskipun berbagai penelitian telah mengkaji penggunaan media pembelajaran berbasis teknologi, penelitian mengenai penggunaan media PowerPoint (PPT) interaktif pada pembelajaran IPS di tingkat SMP masih terbatas, khususnya dalam mengukur pengaruhnya terhadap hasil belajar siswa secara kuantitatif. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh penggunaan media pembelajaran PowerPoint (PPT) interaktif terhadap hasil belajar siswa kelas VIII pada mata pelajaran IPS di SMP Negeri 1 Botupingge. Kebaruan penelitian ini terletak pada penggunaan media PPT interaktif yang dirancang dengan unsur visual, animasi, dan feedback interaktif untuk meningkatkan keterlibatan siswa dalam pembelajaran IPS. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Sampel penelitian berjumlah 83 siswa kelas VIII yang dipilih menggunakan teknik sampling tertentu. Pengumpulan data dilakukan melalui angket untuk mengukur penggunaan media PPT interaktif dan dokumentasi nilai hasil belajar siswa pada mata pelajaran IPS. Data dianalisis menggunakan regresi linear sederhana setelah melalui uji validitas, reliabilitas, dan normalitas data. Hasil penelitian menunjukkan bahwa penggunaan media pembelajaran PowerPoint (PPT) interaktif berpengaruh positif dan signifikan terhadap hasil belajar siswa dengan nilai signifikansi sebesar 0,002 < 0,05. Besarnya kontribusi pengaruh ditunjukkan oleh nilai koefisien determinasi sebesar 11,2%. Temuan ini menunjukkan bahwa penggunaan media PPT interaktif dapat menjadi alternatif media pembelajaran yang mendukung peningkatan hasil belajar siswa pada mata pelajaran IPS. The Effect of Interactive PowerPoint Media on Improving Social Studies Learning Outcomes  Low student learning outcomes in social studies remain a problem in the learning process, indicated by a lack of student engagement, low understanding of the material, and grades that do not meet the minimum completion standards. This condition is thought to be influenced by the use of conventional and less interactive learning media. Although various studies have examined the use of technology-based learning media, research on the use of interactive PowerPoint (PPT) media in social studies learning at the junior high school level is still limited, especially in measuring its influence on student learning outcomes quantitatively. Therefore, this study aims to analyze the influence of the use of interactive PowerPoint (PPT) learning media on the learning outcomes of eighth-grade students in social studies at SMP Negeri 1 Botupingge. The novelty of this study lies in the use of interactive PPT media designed with visual elements, animation, and interactive feedback to increase student engagement in social studies learning. This study uses a quantitative approach with an associative method. The research sample consisted of 83 eighth-grade students selected using a specific sampling technique. Data collection was carried out through a questionnaire to measure the use of interactive PPT media and documentation of student learning outcomes in social studies. The data were analyzed using simple linear regression after testing for validity, reliability, and normality. The results showed that the use of interactive PowerPoint (PPT) learning media had a positive and significant effect on student learning outcomes with a significance value of 0.002 < 0.05. The magnitude of the contribution of this influence is indicated by the coefficient of determination of 11.2%. These findings indicate that the use of interactive PPT media can be an alternative learning medium that supports improving student learning outcomes in social studies
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 IMPLEMENTASI CASE METHOD DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR MATA KULIAH AKUNTANSI PERPAJAKAN PADA MAHASISWA S1 PENDIDIKAN EKONOMI UNIVERSITAS NEGERI GORONTALO Fatmawaty Damiti; Rierind Koniyo
STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/strategi.v6i1.8959

Abstract

This study aims to determine the effect of Case Method implementation and learning motivation on learning outcomes of tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. The research approach is quantitative and correlational research method. The sample in the study was 58 people. Data collection using interviews, questionnaires, documentation and observation. The data analysis technique used is SEM-PLS. The results showed that (1) The implementation of the Case Method learning method has a positive and significant effect on learning motivation in tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. (2) The implementation of the Case Method learning method has a positive and insignificant effect on the learning outcomes of tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. (3) Learning motivation has a positive and significant effect on the learning outcomes of tax accounting courses for undergraduate students of Economic Education, Gorontalo State University. (4) The implementation of the Case Method learning method through learning motivation has a positive and significant effect on the learning outcomes of tax accounting courses for undergraduate students of Economics Education Gorontalo State University. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh implementasi Case Method dan motivasi belajar terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. Pendekatan penelitian adalah kuantitatif dan metode penelitian korelasional. Sampel dalam penelitian sebanyak 58 orang. Pengumpulan data menggunakan wawancara, kuisioner, dokumentasi dan observasi. Teknik analisis data yang digunakan yaitu SEM-PLS. Hasil penelitian menunjukan bahwa (1) Implementasi metode pembelajaran Case Method berpengaruh positif dan signifikan terhadap motivasi belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (2) Implementasi metode pembelajaran Case Method berpengaruh positif tidak signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (3) Motivasi belajar berpengaruh positif dan signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (4) Implementasi metode pembelajaran Case Method melalui motivasi belajar berpengaruh positif dan signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo.    
PENGARUH EFIKASI DIRI DAN PERSEPSI MAHASISWA PENDIDIKAN EKONOMI TERHADAP MINAT MENJADI GURU Nur Ain Mohi; Meyko Panigoro; Fatmawaty Damiti; Abdulrahim Maruwae; Yulianti Toralowe
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.v6i3.14533

Abstract

The low interest of education students in entering the teaching profession poses a critical challenge to national education quality. This study aims to analyze the partial and simultaneous effects of self-efficacy and students' perceptions on the interest in becoming teachers among Economic Education students (classes 2021–2025) at Universitas Negeri Gorontalo. A quantitative survey method was employed, involving 144 respondents selected via simple random sampling from a total population of 964 students. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression. The findings revealed that self-efficacy had a positive and significant effect on interest in becoming a teacher (t=2.779; p=0.006). Students' perceptions also exhibited a positive and significant influence (t=6.543; p=0.000). Simultaneously, self-efficacy and students' perceptions significantly affected interest in becoming a teacher (F=32.428; p=0.000) with a coefficient of determination (R^2) of 0.305. The novelty of this study confirms that professional perception serves as the most dominant predictor in fostering teaching interest among students in eastern Indonesia. ABSTRAK Rendahnya minat mahasiswa kependidikan untuk menjadi tenaga pendidik profesional menjadi tantangan nyata dalam pembangunan mutu sumber daya manusia. Penelitian ini bertujuan untuk menganalisis pengaruh efikasi diri dan persepsi mahasiswa secara parsial maupun simultan terhadap minat menjadi guru pada mahasiswa Pendidikan Ekonomi angkatan 2021–2025 Universitas Negeri Gorontalo. Pendekatan kuantitatif dengan metode survei diterapkan pada sampel sebanyak 144 responden yang dipilih melalui teknik simple random sampling dari total populasi 964 mahasiswa. Pengumpulan data menggunakan kuesioner berskala Likert dan dianalisis menggunakan regresi linear berganda melalui program SPSS. Hasil penelitian menunjukkan bahwa efikasi diri berpengaruh positif dan signifikan terhadap minat menjadi guru (t=2,779; p=0,006). Persepsi mahasiswa juga berpengaruh positif dan signifikan terhadap minat menjadi guru (t=6,543; p=0,000). Secara simultan, efikasi diri dan persepsi mahasiswa berpengaruh signifikan terhadap minat menjadi guru (F=32,428; p=0,000) dengan nilai koefisien determinasi (R^2) sebesar 0,305. Kebaruan penelitian ini membuktikan bahwa persepsi profesi merupakan prediktor paling dominan dalam mendorong minat keguruan mahasiswa di kawasan timur Indonesia.    
Pengaruh Lingkungan Belajar Terhadap Motivasi Belajar Mahasiswa Jurusan Pendidikan Ekonomi Angkatan 2024 Fakultas Ekonomi Dan Bisnis Universitas Negeri Gorontalo Patrisia Kawulusan; Roy Hasiru; Fatmawaty Damiti; Raflin Hinelo; Abdulrahim Maruwae
CENDEKIA PENDIDIKAN Vol 5 No 3 (2026): Edisi Agustus
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cendekiapendidikan.v5i3.8641

Abstract

This study aims to determine the effect of the learning environment on the learning motivation of students in the Economic Education Department, Class of 2024, Faculty of Economics and Business, State University of Gorontalo. The research employed a quantitative method with a descriptive approach. The population consisted of 197 students, while the sample comprised 40 students selected using probability sampling techniques. Data were collected through questionnaires, observation, and documentation. Data analysis was conducted using validity testing, reliability testing, normality testing, simple linear regression analysis, t-test, and coefficient of determination analysis. The research instrument was found to be valid and reliable, and the data were normally distributed, as indicated by an Asymp. Sig. value of 0.703 (> 0.05). The results revealed that the learning environment had a positive and significant effect on students' learning motivation. This finding was evidenced by the calculated t-value of 3.244, which was greater than the t-table value of 1.688, indicating that the research hypothesis was accepted. The coefficient of determination (R²) was 0.217 or 21.7%, meaning that 21.7% of the variation in students' learning motivation could be explained by the learning environment, while the remaining 78.3% was influenced by other factors outside the scope of this study. Based on the findings, it can be concluded that the better the learning environment experienced by students, the higher their learning motivation. Therefore, efforts from students, lecturers, and faculty administrators are necessary to create a conducive learning environment in order to enhance students' learning motivation.
Pengaruh Penerapan Metode Resitasi Terhadap Hasil Belajar Siswa Pada Mata Pelajaran IPS di SMPN 3 Satap Dungaliyo Dela Fis Damolawan; Melizubaida Mahmud; Abdulrahim Maruwae; Ardiansyah Ardiansyah; Fatmawaty Damiti
CENDEKIA PENDIDIKAN Vol 5 No 3 (2026): Edisi Agustus
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cendekiapendidikan.v5i3.8588

Abstract

This study aims to determine the effect of the application of the recitation method on students’ learning outcomes in Social Studies (IPS) at SMPN 3 Satap Dungaliyo. This research uses a quantitative method with an associative approach. The data used are primary data obtained through questionnaires distributed to all students of SMPN 3 Satap Dungaliyo. The sample size in this study was 72 respondents. The data analysis technique used is simple linear regression. The results of the study show that there is a positive and significant effect of the recitation method on students’ learning outcomes in Social Studies (IPS) at SMPN 3 Satap Dungaliyo. The magnitude of the effect of the recitation method on students’ learning outcomes is 50.3%.
PENGARUH PENGGUNAAN EXCEL SPREADSHEET INTERAKTIF TERHADAP PEMAHAMAN SISWA KELAS X PADA PEMBELAJARAN AKUNTANSI Susanti Suleman; Radia Hafid; Rierind Koniyo; Roy Hasiru; Fatmawaty Damiti
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.v6i3.14707

Abstract

The low understanding of basic accounting concepts and high student passivity in manual data processing represent the primary challenges in accounting instruction at SMK Negeri 1 Gorontalo. This quantitative associative study aimed to analyze the effect of using interactive Excel spreadsheets on the learning understanding of tenth-grade Institutional Financial Accounting students. Data were collected using a structured Likert-scale questionnaire administered to 78 students selected through saturated sampling. Data were analyzed using simple linear regression via SPSS after satisfying normality testing (Kolmogorov-Smirnov Z = 0.582; p = 0.887). The regression equation was Y = 51.539 + 0.534X with a calculated t-value of 7.673, exceeding the t-table value of 1.666 at a 5 percent significance level (p = 0.000). The R-square coefficient of determination was 0.437, indicating that interactive Excel spreadsheets contributed 43.7 percent to student understanding, with the remaining 56.3 percent influenced by external factors. The main conclusion confirms that integrating interactive Excel spreadsheets exerts a positive and significant effect on transforming accounting instruction into a more practical, systematic, applicable, and relevant learning process aligned with vocational digital skill requirements. ABSTRAK Rendahnya pemahaman konsep dasar akuntansi dan tingginya kepasifan peserta didik dalam pengolahan data manual menjadi tantangan utama pembelajaran akuntansi di SMK Negeri 1 Gorontalo. Penelitian kuantitatif asosiatif ini bertujuan menganalisis pengaruh penggunaan Excel spreadsheet interaktif terhadap pemahaman peserta didik kelas X Akuntansi Keuangan Lembaga. Pengumpulan data menggunakan angket terstruktur berskala Likert kepada 78 peserta didik yang dipilih menggunakan teknik saturated sampling. Analisis data menggunakan regresi linier sederhana via SPSS setelah memenuhi uji normalitas (Kolmogorov-Smirnov Z = 0,582; p = 0,887). Persamaan regresi yang terbentuk adalah Y = 51,539 + 0,534X dengan nilai t hitung sebesar 7,673 melebihi t tabel 1,666 pada taraf signifikansi 5 persen (p = 0,000). Nilai koefisien determinasi R square sebesar 0,437 mengindikasikan bahwa Excel spreadsheet interaktif berkontribusi sebesar 43,7 persen terhadap pemahaman peserta didik, sementara 56,3 persen sisanya dipengaruhi faktor luar. Simpulan utama menegaskan bahwa integrasi Excel spreadsheet interaktif berpengaruh positif dan signifikan dalam mentransformasi pembelajaran akuntansi menjadi lebih praktis, sistematis, aplikatif, serta relevan dengan kebutuhan keterampilan digital peserta didik kejuruan.    
Co-Authors Abdullah, Miftahuljannah Abdulrahim Maruwae Agantu, Meisin Agil Bahsoan Ahmad, Ratna Ainur Rapiq Basiha Ali, Fatria N. Almia Safitri Ulama Ardiansyah Ardiansyah , Ardiansyah ARDIANSYAH ARDIANSYAH Ayuba, Yasinta Bumulo, Frahmawati Cindy Setiawati Molou Cristian Polamolo Dama, Maya Novrita Dela Fis Damolawan Diandra Taruna Diniarti Makalalag Djalil, Nurazizah Fika Putri Domili, Anisa Faisal Abdullah Faiza Paputungan Faradila aprilia langi Fatria N. Ali H. Lamusu, Nur Fadhilah Harun Blongkod Hasyim, Maimun Imam Prawiranegara Gani Jaati, Kurniawan I. Kasim, Mamang Makalalag, Diniarti Maya Novrita Dama Melizubaida Mahmud Meyko Panigoro Meyko Panigoro Miftahul Jannah Binti Engi Miftakhul Jannah A Dani Mohamad, Puja Mohehu, Fazri Murtin Sue Nelviana Djambar Nur Ain Mohi Nurul Amalia Ente Olivia Ahmad Paneo, Amal Patrisia Kawulusan Pilya Hasan Radia Hafid Raflin Hinelo Rahayu R Ahmad Ridha Hafid Rierind Koniyo Risca Marsanti Halid Rizan Mahmud Rosman Ilato Roy Hasiru Roy Hasiru Santi Ismail Uwange Sri Delviyanti Yusuf Sri Rahmita Antu Sudirman Sudirman sudirman sudirman Suleman, Srimulyani Susanti Suleman Thalib, Mohamad Anwar Ulvarien Ismail Vindi Paputungan Widy Pratiwi Monantun Yahya, Nur Octaviani S. Yasinta Ayuba Yulianti Toralawe Yulianti Toralowe Yuliyanti Toralawe