Accounting Learning Process Research Articles

Dark Triad and Light Triad Personality in Awareness of The Role of Educator Accountants

This study aims to interpret the awareness of the role of Educator Accountants in the accounting learning process and relate the meaning of this awareness to the theory of Light Triad and Dark Triad personalities. The subjects of this study are accounting lecturers (informants) who meet certain criteria. The research method uses an interpretive phenomenology approach which begins with an interview (noema), then conducts an epoche, namely an in-depth interview with informants and triangulation with students and observation (noesis). The noesis in the form of the theme of consciousness is further associated with the theory of Light Triad and Dark Triad personalities. The results of the study concluded that Educator Accountants who teach Exemplary tend to have Dark Triad Narcissism personalities, Educator Accountants who teach Discipline tend to have Dark Triad Psychopath personalities, who teach Morals and Ethics tend to have Light Triad Faith in Humanity personalities, who provide Comfort tend to have Light Triad Faith personalities this Humanity, who teach Independence tend to have Dark Triad Psychopathic personalities, and those who turn on Emotional Intelligence tend to have the personality of Faith's Light Triad of Humanity. If analyzed as a whole, Educator Accountants at this Institution tend to have a Light Triad personality more dominant than the Dark Triad. The results of the research are expected to provide benefits to enrich the repertoire of Behavioral Accounting science and be useful for Educator Accountants to always evaluate themselves because the attitude and nature of an Accountant are a reflection of one them as an Educator Accountant.

GETTING AROUND THE CHALLENGES OF LEARNING ACCOUNTING EDUCATION DURING THE COVID-19 PANDEMIC

This study aims to analyze the challenges faced by students in studying accounting during the Covid-19 pandemic and find solutions to overcome them. This research was conducted using qualitative and quantitative approaches through data collection through interviews, questionnaires and observation. The results of the study show that the Covid-19 pandemic has presented many challenges to the accounting learning process, including problems with unstable internet access, difficulties in adapting to online learning, and increased anxiety related to health and finances. Based on these findings, several solutions have been proposed, including increasing internet access, using different learning methods, and counseling support and financial assistance for students in need. This research is expected to contribute to the development of more effective learning strategies during the Covid-19 pandemic, particularly in the accounting discipline.

The Role of Emotional Intelligence on the Development of Critical Thinking: A Study of Department of Accounting Students, Universitas Negeri Malang, Indonesia

The accounting learning process requires students to have critical thinking skills. Critical thinking is called the process of making judgments based on analysis, interpretation, evaluation, inference, explanation, and reflection. Many factors influence critical thinking, one of which is emotional intelligence. Another factor that can influence critical thinking is conflict management. This study aimed to determine the role of emotional intelligence and the ability to manage conflict from students that affect critical thinking skills in learning activities. This study was an analytic observational study and used primary data obtained from interviews with respondents. A total of 75 respondents were included in this study. Data analysis was performed with the help of SPSS using multiple linear regression. Emotional intelligence has a positive and significant effect on critical thinking. This means that the higher the emotional intelligence of students, the higher their ability to think critically. Conflict management has no effect on critical thinking. This shows that even though students have good conflict management skills, this cannot affect students' critical thinking.

SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS

This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.

Investigating the 5P Model (Presage, Perception, Process, Pedagogy, Product) in Accounting Learning Process at Higher Education

Accounting learning needs to respond to current work needs that prioritize digital skills. But there are still many accounting students who do not fully understand about basic lessons in accounting. It was influenced by several factors. Therefore this study aims to analyse the relationship between gender, student perceptions of accounting learning, learning approaches, use of e-learning, and accounting learning outcome. This study use quantitative research with a correlational approach. The samples were 266 accounting students in the first year. The questionnaires were distributed online using the Google Forms platform. The independent t-test was used to allow researchers to test the hypothesis of comparing male and female students perceptions. Regression analysis is used to determine the relationship between variables. Based on the results, it was found that gender differences did not have a significant effect on student perceptions but showed a relationship between student perceptions, learning approaches, use of e-learning, and accounting learning outcomes. The use of a deep approach in learning will increase the role of e-learning, especially on the complexity of the material provided. In contrast, the ease of using e-learning can affect the understanding of accounting. The findings of this study provide the view that universities in Indonesia need to continue to develop the application of e-learning provided as learning media in pedagogical activities. This research has implications for accounting educators to design and implement educational programs that attract students to study accounting courses and develop their accounting skills.

The Sustainability of Pervasive Learning in Accounting Education: Strategy in the Transition of “Merdeka Belajar-Kampus Merdeka”

In accounting, sustainability can improve the accuracy, reliability, and relevancy of teaching and learning in the educational, economic, and social landscapes that are constantly changing and evolving towards Big Data Personalized Learning or Pervasive Learning. Firstly, the purpose of this paper is to provide a brief overview of the educational landscape in the accounting field in the context of pervasive learning during the transitional period of MBKM. Second, providing evidence of the new teaching and learning readiness of the 2020 MBKM grant recipients in the accounting education program at Muhammadiyah Higher Education. A literature study is conducted to support the empirical evidence obtained from questionnaires filled out by groups of Accounting Department students. This study finds that, although the beginning of pervasive learning is new for them, with the help of the technological convenience provided by the Ministry of Education and Culture's big data, it can be well-adopted. This convenience is due to the literacy approach that is used in disseminating information to students and the grant outcomes that must be implemented to create a conducive environment for teaching and learning. This research also finds that students' understanding of the use of learning technology has increased. The implications of these findings can provide the roadmaps and strategies that can be carried out in the accounting learning process in the MBKM era through pervasive learning and sustainable technology developments.

Pengaruh Computer Anxiety, Computer Attitude, Dan Computer Self Efficacy, Kondisi Yang Memfasilitasi Pemakai, Dan Faktor Sosial Terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akuntansi

Today's accounting transformation requires that all processes must be Real-Time and Integrated Reporting, one of which is calculating debit credit and closing the books in the system and minimal use of paper in the transaction documentation process (Paperless). This study is to see the effect of computer anxiety, computer attitude, computer self-efficacy, facilitating conditions, and social factors on student interest in using accounting software in the accounting learning process. This type of research is quantitative research and the data is obtained by distributing questionnaires in which the sample data is accounting students who are taking accurate accounting computer courses., Data analysis was carried out with Regression Analysis, which consisted of validity test, reliability test, normality test, multiple linear regression test. The results showed that computer anxiety and social factors did not affect students' interest in using accounting software in the accounting learning process. Meanwhile, computer attitude, computer self-efficacy, and conditions that facilitate users affect students' interest in using accounting software in the accounting learning process.

Implementation of the learning civic community model in financial accounting learning process continuation: Economic education college student

This study aims to determine whether the Civic Community Learning model that uses the Citizenship Economics approach, which can improve the acquisition of learning outcomes and student learning activities in the Advanced Financial Accounting course, is right on the topic of accounting for branch companies in Economic Education Studies Program. The approach used in this research is qualitative. The method used is action research. Researchers are the key instrument. Data collection techniques are carried out through learning outcomes tests and rubrics for assessing student activities, data analysis is inductive, and qualitative research results emphasize meaning rather than generalization first. Establish performance indicators for the success of each given action. The data sources in this study were students in the third semester of the 2020/2021 academic year majoring in social studies education, economic education study program. This study involved 33-semester 3rd students of the economics study program for the 2020/2021 academic year. This study shows that the acquisition of student learning outcomes and student learning activities taught with the Learning Community learning model in the subject matter of Advanced Financial Accounting, Corporate Accounting Branch has increased.

MENGUNGKAP KESADARAN PERAN AKUNTAN PENDIDIK DI SEBUAH PERGURUAN TINGGI SWASTA : STUDI FENOMENOLOGI

This study aims to explore, understand, and reveal the consciousness of the role of educator accountants in the accounting learning process using a phenomenological approach. The research was conducted at a private university in Surabaya by involving three informants to obtain data and involving students and competent parties to validate the data. The results of the study show various images of conciousness of the role of educator accountants in carrying out the accounting learning process. Educator accountants are accountants who gave birth to all accounting professions. This research is expected to provide benefits in the form of discourses or prepositions that can be used as references for educator accountants and further research.

Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi Dikalangan Dosen Akuntansi Pada Masa Pandemi

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.

APPLICATION OF THE SCIENTIFIC APPROACH WITH THE PROBLEM BASED LEARNING (PBL) LEARNING MODEL TO INCREASE LEARNING ACTIVITY IN BASIC ACCOUNTING LESSONS FOR CLASS X PS SMK TEKNO SA SURAKARTA ACADEMIC YEAR 2020/2021

This study aims to increase learning activity by applying a scientific approach with a problem based learning learning model for class X PS SMK Tekno SA Surakarta in the 2020/2021 academic year. This type of research is classroom action research (CAR). This research took place at SMK Tekno SA Surakarta. The subjects in this study were 18 students of class X PS. This research is a classroom action research conducted in 2 cycles. Each cycle is held twice in meetings starting with the action planning stage, the implementation of the action of applying a scientific approach to the Problem Based Learning (PBL) model and reflection. The method of data collection is done by means of observation. Data analysis was carried out by comparing the test results in cycle 1 and cycle 2 with descriptive techniques. This means that the data obtained in this study are presented as they are and then analyzed descriptively to get an overview of the facts and describe them according to the phenomenon. Meanwhile, to measure the increase in student learning using the class average system on the results of the evaluation of each cycle. The conclusion of this study is that there is an increase in student learning activity in the Basic Accounting learning process in class X PS SMK Tekno SA Surakarta in the 2020/2021 academic year by applying a scientific approach with a problem based learning (PBL) learning model from 16 students to 18 students.

Providing and validating a model for applying critical thinking in accounting education in universities

Today, one of the most important challenges for universities is the teaching of academic disciplines; Including accounting. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. The accounting learning process should be designed to develop students’ ability to think critically. Therefore, providing a model for using critical thinking in accounting education in the universities has been considered by researchers. In this study, after identifying and classifying the factors affecting accounting education, the obtained model was tested by Structural Equation Modeling. The statistical population of the research in the qualitative part included prominent teachers of accounting and in the quantitative part included teachers and doctoral students of accounting universities. The sample size was 12 in the qualitative part and 286 in the quantitative part. The results of extracted pattern showed that; The dimensions of causal conditions have a significant effect on axial conditions. Axial phenomenon, Contextual conditions, and intervening conditions have had a significant impact on strategies. Also, strategies have had a significant impact on the consequences. In the end, the main index of Grounded Theory model was favorable fit.

PELATIHAN AKUNTANSI BANK TRANSAKSI BACK OFFICE BANK KONVENSIONAL BAGI SMK UNITOMO SURABAYA

Senior Vocational School of Unitomo Surabaya is one of scholl in Surabaya that have cooperated with STIE Perbanas Surabaya. One of majoring in Senior Vocational School of Unitomo Surabaya is accounting. There are two problems faced Senior Vocational School of Unitomo Surabaya. They are the limited learning of banking accounting and the accounting learning process is still done manually. This community service activity is carried out by providing banking accounting training of back office transaction in Conventional Bank for Senior Vocational School of Unitomo Surabaya. This activity provides additional knowledfe for teachers and students of Senior Vocational School of Unitomo Surabaya about back office transaction in Conventional Bank both in theory or practice.

4P-Model of accounting learning process: The role of mobile apps technology among non-accounting students

This paper investigates the relationship between gender, students’ perceptions of accounting subjects, their learning approaches and the role of mobile app technology in accounting education. Based on a self-administered questionnaire developed and distributed to 153 respondents comprising of non-accounting students in Malaysia, it was found that there are no significant differences between male and female students in their perceptions towards accounting subjects. Nevertheless, there is a significant relationship between students’ perceptions of accounting subjects and their approaches in learning the subjects. Results show that students were unable to perceive the role of mobile app technology in learning. The analysis contributes to the education field in producing more accountants working for various businesses.

Settings Kontribusi Online Learning Dalam Membantu Mahasiswa Memahami Akuntansi

Online learning is becoming an alternatives mode of study for students in studying accounting . This research aims to investigate the effectiveness of online learning in accounting learning process. This research was carried out by adopting DeLone and McLean model (2003) using Structural Equation Modeling (SEM) processed by STATA version 14. Respondents are the first year students of management undergraduate program, who took the introduction course of accounting. The course was facilitated by WileyPLUS, and online learning resources, as a supplementary materials of introductory accounting textbook, published by John Wiley and Sons. These research found positive relationships between information quality, system quality, service quality and user satisfaction and between user satisfaction and benefits. This paper provides empirical evidence to support that online learning effectively help students to study accounting better. Online learning providers need to improve the quality of the system and provide up to date information. Lecturers should be improve their contribution to assist students in using online learning.

Measurement of ICT Literacy: The Application Augmented Reality Technology

Educators are continually faced with new challenges to keep up with rapid technological changes in order to help students prepare for their futures. The 21st-century learning involves students in the learning process that could develop their knowledge and skills in terms of Information, Communications and Technology (ICT) literacy. This study aimed to measure students’ ICT literacy of using Augmented Reality (AR) in the accounting learning process. The result of this study found that students could develop their ICT literacy through the application of Android-based AR technology. This study showed that the use of AR holds the potential to be innovative multimedia in 21st-century learning.

Implementing the 2013 Curriculum on Study Accounting at MA Al Manshuriyah Sukabumi

The implementation of the 2013 curriculum further educates students to make observations, ask questions and reason on the knowledge being taught. Students are given lessons based on integrated themes in order to have knowledge about the environment, life, and have a strong personal foundation in social life and better creativity. Learning is a process that is able to condition students to achieve or obtain a number of learning experiences in the form of knowledge, skills, social, and basic values that are reflected in the habits of thinking and acting. Accounting is a science that is beneficial to human life. Almost everyone has applied accounting in daily life, such as how to arrange pocket money to be sufficient for a certain period of time or how spending money can be allocated in accordance with the expected shopping needs. This study aims to analyze and describe the effect of applying the 2013 curriculum in the accounting learning process at MA Al Manshuriyah, Sukabumi City. Respondents are teachers who teach at MA Al Manshuriyah, Sukabumi City. Data collection methods are observation, interview, and documentation. Data analysis is data collection, data reduction, and verification. This study found that the effect of applying the 2013 curriculum in the learning process resulted from: a) the learning activities were designed by the teacher so that the learning process could be carried out professionally, b) the learning activities were organized for several activities namely introduction, main activities, and closing. The main activities are divided into three steps (exploration, elaboration, confirmation) which are realized in observing, questioning, collecting data, linking, and communicating.

Pengelolaan Pembelajaran Akuntansi di SMK

Aim of the research are to describes planning, organizing, actuating and evaluating of Accounting Learning At State Vocational High School 1 Of Sragen. The research type is qualitative research with etnography design. Data was collected by interview, observation and documentation. Data analysis technique using an interactive model of analysis. Results of this research concluded that: 1) Accounting RPP preparation begins with studying the content standards, competency standards, syllabus, prepare lesson plans, 2) Organizing Accounting learning includes organizing the subject matter sequentially in accordance with the syllabus reference, academic calendar, class, difficult subject matter and to find a settlement, 3) Accounting learning process begins with teachers delivering salutation, attention or observation of hygiene class, do absent students, check homework assignments, and motivates students, 4) Accounting learning evaluation by sharing test questions to students. Accounting learning practice test indicated by the ability to make financial reports. Teacher do remedial to students who have value is below the minimum completeness criteria, instead of teachers provide enrichment for students who value above minimum completeness criteria. Spesific model of Accounting learning is scientific performance sheet.

Accounting Learning Management on Curriculum 2013 Based on Lesson Study at Vocational School Surakarta

<p>The research aim is to describe management learning accounting on curriculum 2013 that is conducted by Vocational School teachers at Surakarta. Data gathering methods used are; interview, observation, and documentation. Data analysis technique used is interactive analysis that is involved data gathering, reduction, display, and verification. The research result showed that not all of accounting teachers at Vocational School Surakarta in arranging planning of learning conducting, learning conducting and accounting learning evaluation to implement curriculum 2013. Vocational School curriculum at Surakarta still using two curriculums, those are; Education set level curriculum and curriculum 2013. It still can be found that there are some problems on accounting Vocational School teachers at Surakarta in related with curriculum 2013 involving the difficulty in arranging the learning set of curriculum 2013, the problems on accounting learning process used <em>scientific approach, or </em>difficulty in authentic evaluation.</p>

That's the Way the Cookie Crumbles: An Attribute Sampling Application

There have been numerous calls to increase active student participation in the undergraduate accounting learning process to better enable graduates to use creative problem-solving skills. We have designed an active and instructor-based learning activity on the audit sampling process that allows variation in the level of professor-led versus student-led learning. In the activity, students are presented with a bakery that wants to provide its customers with independent verification that each of its chocolate chip cookies have at least seven chocolate chips. Students develop and implement an attribute sampling plan to test management's assertion. By planning, performing, and evaluating a sampling procedure, students learn how attribute sampling can be used in an attestation engagement, the steps in sampling, sampling terminology, and potential pitfalls in the use of sampling. Feedback from students consistently rated the activity to be worthwhile and effective.