Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Nurul Ibad Jakarta Timur Berdasarkan ISAK 335 dengan Program Akoontan.com
DOI:
https://doi.org/10.21009/japa.0502.14Keywords:
ADDIE, Akoontan.com, Financial Statements, ISAK 335, Research & DevelopmentAbstract
In the digital era, technology is transforming various aspects of life, including accounting regulations. Applications like Akoontan.com facilitate transaction recording and financial report preparation in compliance with ISAK 335 for non-profit organizations. This study explores the implementation of Akoontan.com at Nurul Ibad, East Jakarta Islamic Boarding School, using a Research and Development (R&D) design with the ADDIE model. Data was collected through interviews and foundation documents. The results indicate that the use of Akoontan.com simplifies the preparation of financial reports, enhancing transparency, accountability, and operational efficiency. The study recommends more in-depth data collection and a longer research period, as well as the development of a more effective and efficient financial report preparation module for the foundation in accordance with ISAK 335 using Akoontan.com.
References
Akbari, F. Z., & Seyed Erfani, S. (2018). The Effect of Wiki and E-portfolio on Writing Skill of Iranian Intermediate EFL Learners. International Journal of Applied Linguistics and English Literature, 7(3), 170. https://doi.org/10.7575/aiac.ijalel.v.7n.3p.170
Alajmi, M. M. (2019). The impact of E-portfolio use on the development of professional standards and life skills of students: A case study. Entrepreneurship and Sustainability Issues, 6(4), 1714–1735. https://doi.org/10.9770/jesi.2019.6.4(12)
Balaban, I. (2020). An empirical evaluation of E-Portfolio critical success factors. International Journal of Emerging Technologies in Learning, 15(4), 37–52. https://doi.org/10.3991/ijet.v15i04.11757
Barrot, J. S. (2020). Effects of Facebook-based e-portfolio on ESL learners’ writing performance. Language, Culture and Curriculum, 34(1), 95–111. https://doi.org/10.1080/07908318.2020.1745822
Beckers, J., Dolmans, D. H. J. M., Knapen, M. M. H., & van Merriënboer, J. J. G. (2019). Walking the tightrope with an e-portfolio: imbalance between support and autonomy hampers self-directed learning. Journal of Vocational Education and Training, 71(2), 260–288. https://doi.org/10.1080/13636820.2018.1481448
Bowen, P., Rose, R., & Pilkington, A. (2017). Mixed methods- theory and practice. sequential, explanatory approach. International Journal of Quantitative and Qualitative Research Methods, 5(2).
Bubb, S., & Jones, M. A. (2020). Learning from the COVID-19 home-schooling experience: Listening to pupils, parents/carers and teachers. Improving Schools, 23(3), 209–222. https://doi.org/10.1177/1365480220958797
Cepik, S., & Yastibas, A. E. (2013). The use of e-portfolio to improve English speaking skill of Turkish EFL learners. Anthropologist, 16(1–2), 307–317. https://doi.org/10.1080/09720073.2013.11891358
Chang, C. C., Liang, C., Chou, P. N., & Liao, Y. M. (2018). Using e-portfolio for learning goal setting to facilitate self-regulated learning of high school students. Behaviour and Information Technology, 37(12), 1237–1251. https://doi.org/10.1080/0144929X.2018.1496275
Chiu, T. K. F. (2021). Digital support for student engagement in blended learning based on self-determination theory. Computers in Human Behavior, 124. https://doi.org/10.1016/j.chb.2021.106909
Dixon, W. M., Agarwal, S., Jones, D., Young, B., & Sutton, A. (2005). synthesising qualitative and quantitative evidence: A review of possible methods. Journal of Health Services Research & Policy, 10(1), 45–55.
Gámiz-Sánchez, V., Gutiérrez-Santiuste, E., & Hinojosa-Pareja, E. (2019). Influence of Professors on Student Satisfaction With e-Portfolio Use. Journal of Educational Computing Research, 57(3), 646–669. https://doi.org/10.1177/0735633118757016
Greviana, N., Mustika, R., & Soemantri, D. (2020). Development of e‐portfolio in undergraduate clinical dentistry: How trainees select and reflect on evidence. European Journal of Dental Education, 24(2), 320–327. https://doi.org/10.1111/eje.12502
Händel, M., Wimmer, B., & Ziegler, A. (2020). E-portfolio use and its effects on exam performance – a field study. Studies in Higher Education, 45(2), 258–270. https://doi.org/10.1080/03075079.2018.1510388
Hooker, T. (2019). Using ePortfolios in early childhood education: Recalling, reconnecting, restarting and learning. Journal of Early Childhood Research, 17(4), 376–391. https://doi.org/10.1177/1476718X19875778
Hung, S. T. A. (2012). A washback study on e-portfolio assessment in an English as a Foreign Language teacher preparation program. Computer Assisted Language Learning, 25(1), 21–36. https://doi.org/10.1080/09588221.2010.551756
Kilinc, E., Kilinc, S., Kaya, M. M., Baser, E. H., Turkuresin, H. E., & Kesten, A. (2016). Teachers’ attitudes toward the use of technology in social studies teaching. Research in Social Sciences and Technology, 1(1), 59–76. http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1016/j.matlet.2019.04.024%0Ahttps://doi.org/10.1016/j.matlet.2019.127252%0Ahttp://dx.doi.o
Lam, R., & Lee, I. (2009). Balancing the dual functions of portfolio assessment. ELT Journal, 64(1), 54–64. https://doi.org/10.1093/elt/ccp024
Lukitasari, M., Handhika, J., & Murtafiah, W. (2018). Higher order thinking skills : using e-portfolio in project-based learning. IOP Conf. Series: Journal of Physics.
Moorhouse, B. L. (2019). Seesaw: https://web.seesaw.me. RELC Journal, 50(3), 493–496. https://doi.org/10.1177/0033688218781976
Nur, M. R. O., & Riadil, I. G. (2019). Digital Natives’ Preference in 4.0 Speaking Learning Class. DIGITAL NATIVES, 3, 7.
Oner, D., & Adadan, E. (2011). Use of web-based portfolios as tools for reflection in preservice teacher education. Journal of Teacher Education, 62(5), 477–492. https://doi.org/10.1177/0022487111416123
Papadakis, S., & Kalogiannakis, M. (2017). Mobile educational applications for children. What educators and parents need to know. International Journal of Mobile Learning and Organisation, 11(2), 1. https://doi.org/10.1504/ijmlo.2017.10003925
Riadil, I. G. (2020). Teaching English: An afresh sophisticated technique to cultivate digital native learners’ vocabulary by utilizing seesaw media as digital literacy. Journal of Research on English and Language Learning (J-REaLL), 1(2), 62. https://doi.org/10.33474/j-reall.v1i2.6855
Sharifi, M., Soleimani, H., & Jafarigohar, M. (2017). E-portfolio evaluation and vocabulary learning: Moving from pedagogy to andragogy. British Journal of Educational Technology, 48(6), 1441–1450. https://doi.org/10.1111/bjet.12479
Shea, T., & Parayitam, S. (2019). Antecedents of graduate student satisfaction through e-portfolio: content analysis. Education and Training, 61(9), 1045–1063. https://doi.org/10.1108/ET-04-2019-0064
Sidebotham, M., Baird, K., Walters, C., & Gamble, J. (2018). Preparing student midwives for professional practice: Evaluation of a student e-portfolio assessment item. Nurse Education in Practice, 32(April), 84–89. https://doi.org/10.1016/j.nepr.2018.07.008
Sidhu, N. S. (2015). The teaching portfolio as a professional development tool for anaesthetists. Anaesthesia and Intensive Care, 43(3), 328–334. https://doi.org/10.1177/0310057x1504300308
Swart, A. J. (2015). Student usage of a learning management system at an open distance learning institute: A case study in electrical engineering. International Journal of Electrical Engineering Education, 52(2), 142–154. https://doi.org/10.1177/0020720915575925
Theodosiadou, D., & Konstantinidis, A. (2015). Introducing e-portfolio use to primary school pupils: Response, benefits and challenges. Journal of Information Technology Education: Innovations in Practice, 14(1), 17–38. https://doi.org/10.28945/2158
Thornton, L., Ferris, N., Johnson, G., Kidwai, K., & Ching, Y. H. (2011). The Impact of an E-Portfolio Program in a Music Education Curriculum. Journal of Music Teacher Education, 21(1), 65–77. https://doi.org/10.1177/1057083710397592
van der Schaaf, M., Donkers, J., Slof, B., Moonen-van Loon, J., van Tartwijk, J., Driessen, E., Badii, A., Serban, O., & Ten Cate, O. (2017). Improving workplace-based assessment and feedback by an E-portfolio enhanced with learning analytics. Educational Technology Research and Development, 65(2), 359–380. https://doi.org/10.1007/s11423-016-9496-8
van Wyk, M. M. (2017). An e-portfolio as empowering tool to enhance students’ self-directed learning in a teacher education course: A case of a South African university. South African Journal of Higher Education, 31(3). https://doi.org/10.20853/31-3-834
Vattøy, K. D., & Gamlem, S. M. (2019). Systematic observation with two analytic video-score approaches and loss of instructional time in lessons. Cogent Education, 6(1). https://doi.org/10.1080/2331186X.2019.1664841
Venville, A., Cleak, H., & Bould, E. (2017). Exploring the Potential of a Collaborative Web-based E-portfolio in Social Work Field Education. Australian Social Work, 70(2), 185–196. https://doi.org/10.1080/0312407X.2017.1278735
Yin, R. K. (2011). Qualitative Research From Start to Finish. The Guilford Press.
