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All Journal Jurnal Penelitian dan Evaluasi Pendidikan JIFA (Journal of Islamic Finance and Accounting)
Nnamdi, Anthony Ogbolu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Confirmatory factor analysis of problem-based learning instrument for Office Management and Business Service program Febrianti, Dika Putri; Hermanto, Febrika Yogie; Nnamdi, Anthony Ogbolu; Rosy, Brillian; Septiana, Nova
Jurnal Penelitian dan Evaluasi Pendidikan Vol. 29 No. 1 (2025)
Publisher : Graduate School, Universitas Negeri Yogyakarta in cooperation with Himpunan Evaluasi Pendidikan Indonesia (HEPI) Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pep.v29i1.84368

Abstract

This study examines the development and validation of a non-test instrument for assessing the Problem-Based Learning (PBL) model in vocational high schools, specifically within the Office Management and Business Services (OMBS) program. The instrument covers seven constructs: problem identification, fact identification, hypothesis formulation, self-directed learning, collaboration and cooperation, solution determination, and evaluation of the problem-solving process. This study uses a quantitative method with a Confirmatory Factor Analysis (CFA) approach to test the validity and reliability of the instrument. Using probability sampling with simple random sampling, 372 respondents (30 teachers and 342 students) from vocational schools in Surabaya participated. Data analysis was conducted using SPSS 16 for reliability testing and LISREL 8.8 for CFA. Results showed high internal consistency (Cronbach's Alpha = 0.949) and satisfactory anti-image coefficients (>0.5), indicating that the data met the requirements for factor analysis. The results of the model fit test also showed that the developed CFA with modification indices model met the criteria for a good fit with a Chi-square value of 170.51 with a degree of freedom (df) of 110, producing a p-value = 0.00019, an RMSEA value of 0.039 <0.08. The validity and reliability of the constructs in each instrument indicator also prove that this model meets a good fit with the resulting value above 0.5. Thus, this non-test instrument is worthy of being used as an assessment standard for evaluating problem-based learning in vocational high schools in the OMBS program to improve the quality of student learning outcomes.
Tax education and tax compliance: A multi-ethnic analysis Hidayati, Berlina; Hermanto, Febrika Yogie; Nnamdi, Anthony Ogbolu
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6231

Abstract

For an emerging economy such as Indonesia, income taxes significantly contribute to her revenue generation profile. The efficacy of tax education during taxpayers' educational trajectory stands as a pivotal factor in achieving successful tax revenue collection. The primary objective of this study is to examine the impact of tax education on tax compliance among students from diverse ethnic backgrounds. This is a descriptive study with a quantitative approach. Open-ended questionnaires were developed, tested, and distributed to students. A total of 372 valid responses were returned and the data was analyzed using the Smart PLS tool. Findings from the analysis revealed a significant effect of tax education on tax compliance across all ethnic groups (Javanese, Sundanese, Batak, Minang, Malay, and Others) with the maximum and minimum effect recorded in the Sundanese (73.5%) and Batak (47.2%) respectively. This study contributes to bridging the research gap in tax education and tax compliance from a multi-ethnic approach in Indonesia. It is recommended that public tax awareness campaigns, targeted at both students and the public in Indonesia be sustained, as this drives an increase in tax compliance across all ethnicities in the medium to long term. This research makes a theoretical contribution by highlighting the significance of tax education as a determining factor. From a policy perspective, this study offers valuable insights to education policymakers, emphasizing the necessity for regular enhancements and adaptations in tax education practices.
Co-Authors Berlina Hidayati Brillian Rosy Febrianti, Dika Putri Febrika Yogie Hermanto Septiana, Nova