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CRITICAL THINKING ANALYSIS IN THE ERA OF ARTIFICIAL INTELLIGENCE: STUDY ON UNNES ACCOUNTING EDUCATION STUDENTS Siti Fatimah; Ahmad Nurkhin; Rediana Setiyani; Jarot Tri Bowo Santoso; Oki Anggaeni
EDUCATIONE Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.117

Abstract

Rapid diffusion of AI into higher education is reshaping the cognitive ecology of learning and introduces risks of cognitive offloading and automation bias in accounting programs where high-order judgment and ethics remain non-automatable. This descriptive qualitative study sought to describe how UNNES Accounting Education students enact critical thinking while working with AI, examine the moderating roles of digital literacy and self-regulated learning (SRL), and identify pedagogical moves that curb automation bias. Data were gathered from purposively selected second-semester students through a three-stage process—context scans of syllabi/LMS, non-participant classroom observations, and 45–60-minute semi-structured interviews augmented by artifacts such as AI chat excerpts and annotated drafts—and were coded using Miles–Huberman iterative procedures with triangulation, member checking, and an audit trail. Results indicate that students frequently used AI as a “first resort”; high dependence aligned with strengths in remembering/applying but weaknesses in analyzing/evaluating/creating. Conversely, higher digital literacy and SRL correlated with systematic verification, stronger justification, and reduced automation bias. Active-learning routines (trigger questions, guided discussion, “AI-audit” checklists) reliably elevated higher-order performance, while ethical concerns about originality and fairness surfaced among stronger reasoners. Overall, AI operates as a double-edged tool—impeding critical thinking when used uncritically but scaffolding it when embedded in reflective, evidence-seeking routines. Findings inform curriculum redesign, lecturer development, assessment rubrics, and assurance-of-learning aligned with professional standards. Future research should test causal effects of targeted micro-interventions in mixed-methods, multi-site designs, validate critical-thinking rubrics for AI-rich tasks, and track transfer to authentic practice.
DEVELOPING CRITICAL THINKING SKILLS IN ACCOUNTING EDUCATION STUDENTS THROUGH THE CASE METHOD LEARNING APPROACH Siti Fatimah; Ahmad Nurkhin; Rediana Setiyani; Jarot Tri Bowo Santoso
EDUCATIONE Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.154

Abstract

In the digital era and the rapid diffusion of artificial intelligence, universities are expected to produce graduates who can analyze information rigorously and make defensible judgments; however, critical thinking is often underdeveloped in accounting learning that remains content- and procedure-centered. This study aimed to evaluate the effectiveness of the Case Method Learning approach in strengthening the critical thinking skills of Accounting Education students in a Financial Accounting course. Using a quasi-experimental nonequivalent control group design, one experimental class received three cycles of case-based instruction, while a control class received conventional lecture-based instruction. Students’ critical thinking was measured with an accounting-specific instrument aligned with higher-order cognitive skills, administered through equivalent pretest–posttest tasks. Data were analyzed using paired-sample t-tests (within-group improvement) and independent-sample t-tests (between-group differences) in SPSS. Results showed a substantial gain in the experimental class, where the mean score increased from 5.97 (pretest) to 16.87 (posttest) with p = 0.000 (< 0.05), and post-intervention performance differed significantly from the control class (p = 0.000 (< 0.05)). These findings indicate that the case method can meaningfully enhance students’ analytical reasoning and problem-solving in accounting contexts. The study concludes that integrating structured cases into Financial Accounting instruction is an effective strategy for developing critical thinking among Accounting Education students. Practically, the results support curriculum-level adoption of case-based learning and lecturer capacity-building for designing authentic cases and facilitative discussions. Future research should test long-term retention, replicate across institutions and accounting topics, and combine quantitative outcomes with qualitative evidence on reasoning processes and classroom interaction.
The Electrical Characteristics of Fruit Peel Waste as a Biobattery in Terms of Fermentation Time and Coconut (Cocos nucifera L.) Pulp Concentration Siti Fatimah; Putut Marwoto; Sunyoto Eko Nugroho
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6477

Abstract

Bioenergy is an alternative energy that utilizes various types of organic waste that can generate electricity. The purpose of this study was to determine the effect of fermentation time and coconut pulp concentration on the electrical characteristics of durian fruit skin, banana fruit skin, and cassava skin waste as an alternative energy source. The electrical characteristics observed were the voltage generated by fruit peel waste based on fermentation time and coconut pulp concentration. This research is a laboratory-based experimental research. The results of the study showed that: 1) the length of fermentation time affects the voltage generated by durian skin, banana skin, and cassava skin; 2) the fermentation time to produce the best voltage is the fourth day (96 hours); 3) the longer the fermentation time, the lower the voltage generated; 4) coconut pulp concentration affects the voltage generated by durian skin, banana skin, and cassava skin; 5) the ratio of 25% coconut pulp concentration and 75% raw material concentration becomes the ratio that produces the best voltage; 6) durian fruit peel waste has the highest voltage compared to banana fruit peel and cassava peel waste, both in terms of fermentation time or coconut pulp concentration. 7) cassava peel waste has a higher potential difference resistance than other skin waste
Plastic Waste Management as a Alternative Energy Source to Support Sustainable Development Goals and Environmental Ethics: A Systematic Literatur Review Siti Fatimah; Aditya Marianti; Margareta Rahayuningsih
Kappa Journal Vol 8 No 1 (2024): Kappa Journal
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/kpj.v8i1.25588

Abstract

This research aims to analyze the management of plastic waste as an alternative energy source in supporting SGDs and forming environmental ethics through systematic literature review and bibliometric analysis. Trend analysis is used to determine the extent of research on plastic waste management from 2020 to 2023. Additionally, the study of environmental ethics is analyzed to understand the extent to which plastic waste can be utilized as an alternative energy source. This study utilizes Bibliometrix software with R programming and VOSviewer. Qualitative methods and techniques are adopted to review literature published from 2020 to 2023. Literature search was conducted in February-March 2024 through the Scopus database. The research was conducted using the keywords (plastic AND waste AND management AND energy), resulting in 1,035 documents from 2020 to 2023. Then, the obtained documents were filtered to include only those in English, at the final stage, and open access, resulting in 302 documents. Further analysis was conducted to assess their relevance to the research topic, resulting in 211 documents. The data were documented in (.csv) format and analyzed using VOSViewer and Biblioshiny applications. The research indicates that the trend in research on managing plastic waste as a renewable energy source has significantly increased. The majority of opportunities for plastic waste as an alternative energy source involve converting plastic waste into biogas. The management of plastic waste is one form of environmental ethics.
Reformulasi Kerangka Sharia Sustainability Accounting: Studi Normatif pada Industri Halal Moh Eko Saputro; Siti Fatimah; Ardhana Reswari Hasna Pratista
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.468

Abstract

This study aims to reformulate a conceptual framework for sustainability accounting based on Islamic values, specifically tailored for the halal industry. While global sustainability reporting standards such as the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards have become widely adopted, they remain secular and value-neutral, often lacking spiritual and ethical dimensions essential in Islamic business ethics. Through a normative-conceptual approach, this research critically examines the normative gaps in conventional sustainability frameworks when applied to halal enterprises and proposes an alternative model rooted in maqashid al-shariah and Islamic ethics (akhlaq). The scope of the study includes a comprehensive literature analysis of conventional standards, classical Islamic legal texts, and contemporary fatwas and regulations relevant to halal enterprises in Indonesia. The findings highlight three key gaps: the absence of spiritual accountability, the lack of faith-based social justice indicators (e.g., zakat, waqf), and the need for ethical environmental stewardship based on the concept of khalifah and amanah. As a result, the study proposes a new sustainability accounting framework consisting of three integrated dimensions spiritual, social, and ecological—each aligned with specific Islamic values and reporting indicators. This framework emphasizes dual accountability: to society and to God. The conclusion affirms that sustainability accounting in the halal industry must evolve beyond profit and compliance, toward a spiritually grounded, ethically driven model that reflects the holistic nature of Islamic business
Revitalisasi Kelembagaan Dan Daya Tarik Wisata Curug Lawe Benowo Sebagai Upaya Pemberdayaan Ekonomi Masyarakat Desa Kalisidi Berbasis Digital Ecotourism Nurdian Susilowati; Lesa Paranti; Fauzul Adzim; Siti Fatimah
Jurnal Bina Desa Vol. 8 No. 1 (2026): Vol 8 No 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jurnalbinadesa.v8i1.38888

Abstract

Lawe Benowo Waterfall is a natural tourist destination located in Kalisidi Village, West Ungaran District, Semarang Regency. This waterfall has captivating natural beauty. The purpose of this community service activity is to strengthen management capabilities through tourism management education and public speaking. The approach used is Participatory Rural Appraisal (PRA), implemented through counseling, mentoring, and training. The target community is the administrators and members of the Katuranga Tourism Group (Pokdarwis) of Kalisidi Village, totaling 20 people. The results of this activity include institutional strengthening, increased management capacity, and the expansion of digital ecotourism-based tourism promotion, which contribute to increased community income. Pokdarwis Katuranga can communicate in English and French. During the training and language practice sessions, participants showed great enthusiasm. This community service activity successfully introduced an innovation in ecotourism-based tourism management to create sustainable ecotourism at Lawe Benowo Waterfall. 
Implementation of differentiated learning to improve critical thinking in elementary school students Siti Fatimah; Fathur Rokhman; Suwito Eko Pramono; Bambang Subali; Nuni Widiarti
Jurnal Ilmiah Pendidikan Dasar Vol 13, No 1 (2026): Jurnal Ilmiah Pendidikan Dasar
Publisher : Prodi PGSD FKIP Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/pendas.13.1.175-196

Abstract

Critical thinking skills are one of the key 21st-century skills that need to be developed from primary education onwards, requiring a learning approach tailored to students' needs and characteristics, one of which is differentiated learning. This study aims to analyse the application of differentiated learning in developing critical thinking skills in elementary school students, identify the challenges of its implementation, and explore learning adaptation strategies during the 2020–2024 period. The study used a qualitative approach with a systematic review method of relevant national and international journal articles, which were collected through structured literature searches, selected based on specific criteria, and analysed thematically. The results of the study show that differentiated learning generally contributes positively to increasing student engagement, conceptual understanding, and critical thinking skills because it allows teachers to tailor learning to the readiness, interests, and learning styles of students. However, its implementation still faces various obstacles, such as limitations in teachers' pedagogical competencies, planning time, and learning facility support, especially in the context of online and hybrid learning. This study concludes that differentiated learning has great potential as an adaptive learning strategy in improving the critical thinking skills of elementary school students. Therefore, policy support, ongoing training, and professional guidance are needed to ensure optimal and sustainable implementation.