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All Journal Journal of Educational Science and Technology Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Journal of Educational Sciences Jurnal Sipakatau: Inovasi Pengabdian Masyarakat
Ahmad Fadhil Imran
Doctoral Program In Economic Education, Makassar State University, 90222, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Engineering Library & Information Science Social Sciences Other

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Development of Accounting E-Module to Improve Students' Critical Thinking Ability Ahmad Fadhil Imran; Denies Priantinah; Ismi Solikhatun
Journal of Educational Science and Technology (EST) Volume 8 Number 1 April 2022
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/est.v8i1.24109

Abstract

This study aims to develop an electronic accounting module with a feasible and effective problem-solving approach to improve students' critical thinking skills in distance learning. This Research and Development (RnD) use the Borg & Gall development model. The feasibility test was carried out by the material, media and teachers as well as students with a pretest and posttest to determine its effectiveness. Data were analyzed using the N-Gain test, Prerequisite Test in the form of normality and homogeneity, including Independent t-test to test the hypothesis. This research produces an accounting e-module product that can be accessed using a flipped book application. This product is declared feasible and effective to improve students' critical thinking skills at SMK Negeri 1 Makassar. The results of the effectiveness test by calculating the N-Gain showed the average value of the experimental class was 56.80, while the average value of the control class was 28.77. The results of the independent t-test analysis also yielded sig values. (2-tailed) <0.05, so the conclusion is that there is a difference in students' critical thinking skills between the experimental class that uses the product and the control class that does not use the product.
Implementation of the Problem-Based Learning Model and Its Effect on Accounting Learning Outcomes During the COVID-19 Pandemic Ahmad Fadhil Imran; M. Yusuf A Ngampo; Ardiansyah Ardiansyah
Journal of Educational Sciences Vol 6, No 2: April 2022
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (23.515 KB) | DOI: 10.31258/jes.6.2.p.275-285

Abstract

The transition from face-to-face learning to distance learning has decreased student learning outcomes. Departing from this phenomenon, this research is presented as an effort to overcome various obstacles experienced by teachers and students during the COVID-19 pandemic. The researcher offers a model that can be used in virtual learning activities. Beginning with finding out the extent of the influence of the problem-based learning (PBL) model on accounting learning outcomes in class X Accounting 1 students at SMK YPKK Limbung. Research data obtained from the results of the test, observation, and documentation. Then analyzed using t-test which consists of simple linear regression analysis and product moment correlation. The findings in this experimental study resulted in a simple linear regression equation model with a value of Y=33,012+4.283X and a correlation coefficient value of 0.580. After students received learning using the PBL model through distance learning and were given a post-test, their learning outcomes also increased. In other words, the implementation of the PBL model has a significant and positive effect on accounting learning outcomes during the COVID-19 pandemic.
Analisis Perputaran Kas terhadap Profitabilitas pada Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia Suhandi Saminja; Ahmad Fadhil Imran
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 6 No. 2 (2022): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v6i2.7591

Abstract

Seluruh perusahaan tentu akan melakukan segala cara demi memperoleh laba. Adalah masalah bagi perusahaan jika profitabilitasnya tidak mengalami peningkatan setiap tahun, karena itu penelitian ini berangkat dengan tujuan untuk mengetahui pengaruh perputaran kas terhadap profitabilitas pada suatu perusahaan. Ada 24 perusahaan sebagai populasi, semua berasal dari perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2017-2019. Sampel ditentukan sebanyak 17 perusahaan dengan menggunakan teknik purposive sampling. Teknik pengumpulan data dilakukan dengan studi dokumentasi, data kemudian dianalisis melalui regresi linear sederhana. Penelitian ini menghasilkan nilai signifikansi 0,201 >0,05 dan nilai t juga menunjukkan thitung senilai -1.296 <ttabel 2,010, sehingga dapat disimpulkan bahwa perputaran kas tidak berpengaruh terhadap profitabilitas.
Changes in Study Habits and Their Influence on Difficulties in Learning Accounting During the COVID-19 Pandemic Ahmad Fadhil Imran; Alimul Ikram; Muhammad Husni
Journal of Educational Sciences Vol 7, No 1: January 2023
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.7.1.p.74-84

Abstract

The implementation of distance learning encourages all students to look for the best way so that learning effectiveness can be achieved while remaining aware of the spread of the coronavirus. The purpose of this study is to track the extent of study habits and their effect on learning difficulties in accounting during the COVID-19 pandemic. This study was conducted in order to determine the impact of the application of distance learning with the quantitative descriptive analysis method. Taking a population of all students of SMKN 4 Makassar with a sample of 76 people through the collection technique of proportionate stratified random sampling. Collecting data using instruments in the form of questionnaires and documentation. Data were analyzed by descriptive percentage and t-test. The findings of this study resulted in the equation model Y= 56.955-0.472X and the contribution of the independent variable to the dependent variable was 25,4%. That is, the study habits of students have a significant effect with negative results on learning difficulties in accounting. In other words, one of the factors that can overcome students’ accounting learning difficulties in the implementation of distance learning is by improving study habits.
Understand Fiscal Decentralization and the Potential Moral Hazard in Indonesia Ahmad Fadhil Imran; Basri Bado; Hafid Sumarwadji
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 7, No 1 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i1.15100

Abstract

Fiscal decentralization as a product form of political economy policy is a determinant of a country's economic growth. However, the implementation of these policies is considered vulnerable due to a lack of transparency and accountability, so that abuse of authority at the local government level often occurs which causes moral hazard and triggers fiscal policy inefficiencies. We describe the search related to fiscal decentralization through this research and how the potential for moral hazard can occur in Indonesia. This type of research is a literature study using a descriptive qualitative approach. The data collected is in the form of results from literature reviews, journals, books, newspapers, and documentation that are considered relevant. After reviewing, criticizing, and synthesizing representative literature in such a way, we are able to find several facts indicating that fiscal decentralization can be a solution to overcome economic inequality, on the other hand it can also be utilized by various parties for personal gain. With various polarizations built by the authorities, moral hazard has the potential to occur at any time.
Peningkatan Soft Skill Melalui Program Pelatihan Bebras Challenge Untuk Meningkatkan Kemampuan Computational Thinking Siswa SMK Nuril Huda; Ika Wahyu Pratiwi; Ery Sugito; Ahmad Fadhil Imran; M. Miftach Fakhri
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 1 Issue 1 Desember 2023: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i1.232

Abstract

The purpose of this service activity is to improve the Computational Thinking (CT) skills of vocational students through the Bebras Challenge training program. Since its introduction by Wing in 2006, CT has become a major focus in science, technology, engineering and math (STEM) education. In the context of this service activity, some of the problems identified involved students' lack of proficiency in CT, ignorance of Bebras Challenge activities, and lack of promotion of the use of the internet in CT learning. This training was carried out by applying lecture methods, question and answer sessions, and exercises/practices. The results of the implementation of this service activity show that students can apply Computational Thinking to solve everyday problems. This service method proved effective in motivating students and teachers to actively use technology as a CT learning tool. In addition, this training helps students to better understand the types of challenges faced in Bebras and the concept of CT.
Co-Authors Alimul Ikram Ardiansyah Ardiansyah Basri Bado Denies Priantinah Ery Sugito Hafid Sumarwadji Ika Wahyu Pratiwi Ismi Solikhatun M. Miftach Fakhri M. Yusuf A Ngampo Muhammad Husni Nuril Huda Suhandi Saminja