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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL MUARA PENDIDIKAN
Simalango, Meylin
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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VALIDITAS MEDIA PEMBELAJARAN E-MODUL ACCURATE PADA MATA PELAJARAN KOMPUTER AKUNTANSI Purba, Restina; Sibarani, Choms Gary Ganda Tua; Br.Sitanggang, Cindy Milasari; Simalango, Meylin
Jurnal Muara Pendidikan Vol. 10 No. 2 (2025): Jurnal Muara Pendidikan, Vol 10 Issue 2, Desember 2025
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v10i2.3519

Abstract

This study focuses on the development of an interactive E-Module based on the Accurate application as a learning medium for Accounting Computer subjects in vocational high schools. The research was motivated by the need of eleventh-grade Accounting students at SMKN 7 Medan for practical and efficient self-learning resources to better understand the preparation of digital financial statements using Accurate 5, considering the limitations of conventional learning media available at the school. The research employed the Research and Development (R&D) method by adopting the ADDIE model, which consists of analysis, design, development, implementation, and evaluation stages. The final product, an E-Module, is equipped with various interactive features such as material presentations with illustrations, instructional videos, real case examples, and practice exercises. The validation results indicated a very high level of feasibility, with a score of 90% from media experts and 92% from material experts, thus categorized as highly valid. The findings highlight that the Accurate E-Module is feasible to be used as an independent learning medium aligned with the student-centered learning approach in the Merdeka Curriculum. Therefore, this product offers an innovative solution for both teachers and students in addressing the challenges of accounting learning in the digital era.
Pemanfaatan Big Data Analytics dalam Deteksi Fraud dan Prediksi Kinerja Keuangan: Kajian Literatur Sitanggang, Cindy Milasari; Simalango, Meylin; Purba, Restina; Darma, Jufri
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 2 (2025): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7854

Abstract

ABSTRAC The rapid advancement of digital technology has encouraged the adoption of Big Data Analytics (BDA) in various fields, including accounting and finance. This study aims to examine the utilization of BDA in fraud detection and financial performance prediction based on recent literature reviews. The research was conducted by analyzing academic articles and prior studies published since 2021. The findings indicate that BDA significantly contributes to detecting potential fraud by identifying complex data patterns that traditional methods often fail to capture. Moreover, BDA has proven effective in improving the accuracy of financial performance predictions by incorporating broader and real-time variables. This study concludes that BDA is a relevant and adaptive solution to address the challenges of fraud detection and financial forecasting in the big data era, while also providing opportunities for further research in accounting and information systems. Keywords : Big Data Analytics, fraud, financial performance
Co-Authors Br.Sitanggang, Cindy Milasari Jufri Darma Purba, Restina Sibarani, Choms Gary Ganda Tua Sitanggang, Cindy Milasari