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All Journal Tadbir Muwahhid Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI JAMI: Jurnal Ahli Muda Indonesia Jurnal Manajemen Pendidikan Dasar, Menengah dan Tinggi [JMP-DMT] SECONDARY : Jurnal Inovasi Pendidikan Menengah (JIPM) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Education, Social Studies, And Management (IJESSM) Journal Evaluation in Education (JEE) Jurnal Kajian Ilmu Pendidikan (JKIP) Journal Of Human And Education (JAHE) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran Edumaspul: Jurnal Pendidikan Sustainable
Jabal Ahsan
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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PENGARUH PEMANFAATAN AI SEBAGAI MEDIA PEMBELAJARAN AKUNTANSI TERHADAP LITERASI KEUANGAN DAN PERILAKU PENGELOLAAN KEUANGAN SISWA KELAS XI SMKN 6 MEDAN Muhammad Ariel; Natasya Ramadhani Citra; Delima Sianipar; Siska Sri Anggraini; Najwa Salsabila Hasibuan; Jabal Ahsan
SECONDARY: Jurnal Inovasi Pendidikan Menengah Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/secondary.v6i4.15414

Abstract

ABSTRACT This study aims to examine and provide empirical evidence regarding the effect of utilizing Artificial Intelligence (AI) as a learning medium in accounting education on students’ financial management behavior, both directly and through financial literacy as a mediating variable. This study is important given the rapid development of AI technology in education, while students’ ability to understand and manage their finances wisely needs to be continuously strengthened. Therefore, empirical research is needed to determine whether the use of AI in accounting education can contribute to improving students’ financial literacy and financial management behavior. This study employs a quantitative approach using a survey method. The research sample consisted of 35 eleventh-grade accounting students at SMK Negeri 6 Medan, selected through purposive sampling based on the criterion that participants were active users of AI technology. Data were collected using a closed-ended questionnaire with a Likert scale, while data analysis was conducted using simple and multiple linear regression and the Sobel test, processed using SPSS software. The results show that AI utilization has a positive and significant effect on financial literacy, with a contribution of 61.6%, and has a direct effect on financial management behavior of 65.5%. Financial literacy also has a significant partial effect on financial management behavior, with a contribution of 80.4%. Simultaneously, AI utilization and financial literacy influence financial management behavior by 83.3%. The Sobel test further demonstrates that financial literacy significantly serves as a partial mediator in the relationship between AI utilization and students’ financial management behavior. In conclusion, the utilization of AI as a learning medium in accounting education is an effective strategy for developing students’ financial literacy and financial management behavior in an integrated manner. ABSTRAK Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai pengaruh pemanfaatan Artificial Intelligence (AI) sebagai media pembelajaran akuntansi terhadap perilaku pengelolaan keuangan siswa, baik secara langsung maupun melalui literasi keuangan sebagai variabel mediasi. Penelitian ini penting dilakukan mengingat perkembangan teknologi AI dalam pembelajaran semakin pesat, sementara kemampuan siswa dalam memahami dan mengelola keuangan secara bijak perlu terus diperkuat. Oleh karena itu, diperlukan kajian empiris untuk mengetahui apakah pemanfaatan AI dalam pembelajaran akuntansi dapat berkontribusi terhadap peningkatan literasi keuangan dan perilaku pengelolaan keuangan siswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian berjumlah 35 siswa kelas XI jurusan Akuntansi di SMK Negeri 6 Medan yang dipilih melalui teknik purposive sampling dengan kriteria merupakan pengguna aktif teknologi AI. Pengumpulan data dilakukan menggunakan instrumen kuesioner tertutup berskala Likert, sedangkan analisis data menggunakan regresi linier (sederhana dan berganda) serta Uji Sobel yang diolah menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pemanfaatan AI berpengaruh positif dan signifikan terhadap literasi keuangan dengan kontribusi sebesar 61,6%, serta berpengaruh langsung terhadap perilaku pengelolaan keuangan sebesar 65,5%. Literasi keuangan secara parsial juga berpengaruh signifikan terhadap perilaku pengelolaan keuangan sebesar 80,4%. Secara simultan, pemanfaatan AI dan literasi keuangan memengaruhi perilaku pengelolaan keuangan sebesar 83,3%. Melalui pengujian Uji Sobel, literasi keuangan terbukti secara signifikan berperan sebagai mediator parsial (partial mediation) dalam hubungan antara pemanfaatan AI dan perilaku pengelolaan keuangan siswa. Kesimpulannya, pemanfaatan AI sebagai media pembelajaran akuntansi terbukti menjadi strategi efektif yang mampu membentuk literasi keuangan dan perilaku pengelolaan keuangan siswa secara terintegrasi.
FROM FINANCIAL LITERACY TO BUSINESS PERFORMANCE: STRUCTURAL EQUATION EVIDENCE FROM URBAN MSMES IN A DEVELOPING ECONOMY Hanu, La; AS, Mansur; Ahsan, Jabal; Subaedah, Sitti; Baharuddin, Baharuddin
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 4 (2026): Volume 10, Nomor 4, August 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i4.52584

Abstract

Micro, Small, and Medium Enterprises (MSMEs) make an important contribution to employment and local economic activity, yet growth in the number of businesses does not always translate into better, more sustainable performance. Financial literacy is often discussed as one factor behind this problem, although previous studies have commonly focused on financial knowledge and behavior or relied on descriptive and conventional statistical approaches. Evidence from urban MSMEs in developing economies is also less extensive, particularly when financial literacy and business performance are examined as latent constructs. This study examines the effect of financial literacy on MSME performance using a quantitative explanatory design. Primary data were obtained from 225 MSME owners through a structured questionnaire and analyzed using Structural Equation Modeling (SEM). The results show that 43.3% of respondents have a low level of financial literacy and 36.4% are in the moderate category. The structural model further indicates a positive and statistically significant relationship between financial literacy and MSME performance (p < 0.05). This study extends earlier work by examining financial literacy as an internal business capability and testing its relationship with performance through a structural modeling approach in an urban developing-economy setting. The findings suggest that MSME development programs should not focus solely on access to capital. Practical support in financial recording, budgeting, cash-flow management, and the use of formal financial services is also needed to strengthen business capability and support more sustainable performance.
PENGEMBANGAN MULTIMEDIA SUSTAINABILITY DINREK (DIGITAL INTERAKTIF REKONSILIASI) DALAM MATERI PEMBELAJARAN REKONSILIASI BANK Neha Nermi Rambe; Nurnaziah; Najwa Adilla Asya; Nur Shandy Layla Ritonga; Jabal Ahsan
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v6i4.15382

Abstract

ABSTRACT Bank reconciliation learning in Vocational High Schools (SMK) still tends to rely on conventional, static, and monotonous learning media, which may result in low student engagement and difficulties in understanding abstract concepts. This study aimed to develop DINREK (Digital Interaktif Rekonsiliasi), an interactive multimedia based on Google Sites and incorporating sustainability principles as a learning medium for bank reconciliation material in Grade XI Accounting at a Vocational High School. This study employed a Research and Development (R&D) method using the ADDIE development model, which consists of five stages: analysis, design, development, implementation, and evaluation. The product was developed by integrating various learning media and applications into a single Google Sites platform to create an interactive and sustainable learning experience. Product feasibility was validated by material and media experts, while the student response test involved 15 Grade XI Accounting students. The results showed that the DINREK interactive multimedia obtained an 88% validation score from the material expert in the feasible category, a 98% validation score from the media expert in the very feasible category, and a 98% student response score in the very good category. Based on these results, the DINREK interactive multimedia based on Google Sites is considered feasible and received very positive responses, indicating its potential for use as an interactive and sustainable learning medium for bank reconciliation material in Grade XI Accounting at a Vocational High School. ABSTRAK Pembelajaran rekonsiliasi bank di Sekolah Menengah Kejuruan (SMK) masih cenderung menggunakan media konvensional yang bersifat statis dan monoton, sehingga dapat menyebabkan rendahnya keterlibatan peserta didik dan kesulitan dalam memahami konsep yang bersifat abstrak. Penelitian ini bertujuan untuk mengembangkan multimedia interaktif DINREK (Digital Interaktif Rekonsiliasi) berbasis Google Sites dengan prinsip sustainability sebagai media pembelajaran pada materi rekonsiliasi bank kelas XI Akuntansi SMK. Penelitian ini menggunakan metode Research and Development (R&D) dengan model pengembangan ADDIE yang meliputi lima tahap, yaitu analysis, design, development, implementation, dan evaluation. Produk dikembangkan dengan mengintegrasikan berbagai media dan aplikasi pembelajaran ke dalam satu platform Google Sites untuk menciptakan pembelajaran yang interaktif dan berkelanjutan. Kelayakan produk divalidasi oleh ahli materi dan ahli media, sedangkan uji respons dilakukan kepada 15 peserta didik kelas XI Akuntansi SMK. Hasil penelitian menunjukkan bahwa multimedia interaktif DINREK memperoleh persentase validasi ahli materi sebesar 88% dengan kategori layak, validasi ahli media sebesar 98% dengan kategori sangat layak, serta respons peserta didik sebesar 98% dengan kategori sangat baik. Berdasarkan hasil tersebut, multimedia interaktif DINREK berbasis Google Sites dinyatakan layak dan memperoleh respons yang sangat baik sehingga dapat digunakan sebagai media pembelajaran interaktif dan berkelanjutan pada materi rekonsiliasi bank kelas XI Akuntansi SMK.
Co-Authors Andi Taufiq Umar Andri Zainal As, Mansur Baharuddin Baharuddin Chairina Rizkianda Choms Gary Ganda Tua Sibarani Danny Ajar Baskoro Dede Ruslan Delima Sianipar Esterlia Ginting Fadillah Fasha Hanu, La Haryadi Haryadi Haryani Pratiwi Sitompul Jasmidi Jasmidi Lucky Satria Pratama M., Zainuddin Maulida, Nadia Muhammad Ariel Muhammad Nasir Murtini Girsang Najwa Adilla Asya Najwa Salsabila Hasibuan Nasrullah Hidayat, Nasrullah Natasya Ramadhani Citra Neha Nermi Rambe Nur Shandy Layla Ritonga Nurnaziah Pasaribu, Devi Rahmadani Purba , Hasna Cecilia Puspita Dewi, Puspita Richna Handriyani Rini Selly, Rini Rossy Pratiwy Sihombing Sarumpaet, Juliarta Tio M. Sibarani, Choms Gary Ganda Tua Siska Sri Anggraini Subaedah, Sitti Tiara, Ihsan Tri Effiyanti Weny Nurwendari