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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Global Journal of Educational Technology (GJET)
Andi Iswan
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Medicine & Pharmacology Nursing Social Sciences

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Model Peningkatan Kinerja Keuangan melalui Financial Behavior sebagai Variabel Intervening Andi Iswan; Sabarudin Sabarudin; Neks Triani; Surianto Ilham
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1956

Abstract

MSMEs in Kolaka Regency continue to continue their business activities using digitalization even though the pandemic is over. The development of contemporary financial technology (fintech) has made a significant contribution to increasing efficiency and economic value in the buying and selling transaction process and payment systems, while maintaining its effectiveness. Along with the advancement of fintech, competence in digital literacy has also increased its urgency in the current era, as evidenced by the real impact of digitalization on the level of welfare, both at the individual and business entity levels. Business actors who do not have digital capabilities are at risk of being excluded from the various economic benefits offered by digital-based business models. Explicitly, mastery of digital literacy is a basic prerequisite that allows individuals to optimize the various economic prospects available in the modern digital landscape. In this context, financial behavior becomes relevant, covering aspects such as controlling expenses, discipline in fulfilling debt repayment obligations on time, and implementing wise debt and savings management as a basis for financial decision-making. Facing the transition to the post-Covid-19 pandemic era, adaptation through the implementation of digitalization is a must for business continuity.
Gamifikasi Dalam Pelatihan Akuntansi: Meningkatkan Pemahaman Konsep Keuangan Melalui Media Interaktif Andi Iswan; Mardiawati, Mardiawati
GJET : Global Journal of Educational Technology Vol. 1 No. 2 (2025): April 2025
Publisher : Perhimpunan Ahli Teknologi Informasi dan Komunikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71234/gjet.v1i2.63

Abstract

Penelitian ini bertujuan untuk mengkaji efektivitas media pembelajaran berbasis gamifikasi dalam meningkatkan pemahaman konsep keuangan peserta pelatihan akuntansi. Desain penelitian yang digunakan adalah quasi-experimental dengan model one-group pre-test and post-test, melibatkan 37 peserta sebagai responden. Instrumen yang digunakan meliputi tes objektif untuk mengukur pemahaman awal dan akhir, kuesioner keterlibatan, serta catatan interaksi sistem aplikasi (learning analytics). Hasil menunjukkan bahwa rata-rata skor pre-test sebesar 14.76 meningkat signifikan menjadi 21.00 pada post-test. Uji paired sample t-test menghasilkan nilai t = -10.023 dengan p = 0.000 (p < 0.05), yang menunjukkan adanya peningkatan pemahaman yang signifikan. Selain itu, korelasi negatif yang signifikan antara skor pre-test dan post-test (r = -0.363; p = 0.027) mengindikasikan bahwa peserta dengan nilai awal rendah memperoleh peningkatan yang lebih besar. Data keterlibatan menunjukkan respons positif terhadap penggunaan gamifikasi. Temuan ini menegaskan bahwa gamifikasi merupakan strategi pembelajaran yang efektif dalam pelatihan akuntansi, baik dalam meningkatkan hasil belajar maupun keterlibatan peserta
Co-Authors Mardiawati, Mardiawati Neks Triani Sabarudin Sabarudin Surianto Ilham