Accounting Students Research Articles

Analysis of Sharia Accounting Students' Perceptions of the Public Accounting Profession

The main task of the public accounting profession is to examine financial reports. Students in the general accounting and sharia study program are at a linear level of education with the public accounting profession. This research aims to examine and analyze perceptions of the work environment, financial rewards, social values, market considerations, professional recognition, and personality towards the public accounting profession. The research sample was Sharia Accounting students at the Syarifudin Lumajang Islamic Institute using a purposive sampling method. The results of research using the partial test (t test) show that the variables of perception of the work environment and market considerations influence the public accounting profession. The variables financial rewards, social values, professional recognition and personality have no effect on the public accounting profession. The results of the simultaneous test (f test) show that together, the independent variables have a significant influence on the dependent variable.

Motivation Unlocks Gen Z’s Path to Workforce Success

This study looks into how learning motivation influences the relationship between self-efficacy, competence, and employment preparedness among Generation Z students. The study focuses on twelfth-grade accounting students at SMK Negeri 2 Buduran Sidoarjo in the academic year 2023/2024. The study intends to investigate how self-efficacy and competence influence job preparedness, as well as how learning motivation acts as a mediator in this relationship. A quantitative approach was used to collect data from a sample of 60 pupils from a population of 108, as calculated by Slovin's formula. A questionnaire was utilized to collect data, and the findings were assessed using Partial Least Squares (PLS) analysis. The findings show that self-efficacy and competence have a favorable and significant impact on students' work preparation, with learning motivation successfully moderating the link. These findings indicate that promoting self-efficacy, competence, and learning motivation in vocational education can improve students' preparedness for the workforce

Pengaruh Pengetahuan dan Persepsi Mahasiswa terhadap Implementasi Teknologi Blockchain dalam Praktik Akuntansi

With the rapid development of technology, the latest innovations such as Blockchain Technology are becoming increasingly important in various fields, including accounting. The potential of this technology to fundamentally change the way transactions are conducted and recorded has caught the attention of the business world, with the potential promise of cutting global infrastructure costs by up to $100 billion annually. However, knowledge and understanding of this technology is still limited among accounting students, especially in Indonesia. Previous research focused more on developed countries or the technical and security aspects of blockchain, so there is a research gap that needs to be filled regarding accounting students' knowledge and perceptions of blockchain technology, especially in Indonesia. The importance of understanding and acceptance of this technology among accounting students is an important question in the context of their preparation for future professional practice.

An Exploration of Accounting Student’s Perspective on Factors Influencing Audit Career Choice

This study aims to explore the factors influencing undergraduate accountancy students at Universiti Teknologi MARA Melaka branch to pursue careers in auditing. A structured questionnaire, distributed to participants via Google Forms, was employed to gather feedback from the students. The participants, categorized based on their academic levels, represent various stages of both theoretical and practical exposure to auditing subjects. The research team administered a questionnaire to evaluate accounting students' perceptions and intentions on the factors influencing careers in auditing. There is a strong positive correlation between job security and career intention followed by career development and a moderately significant positive correlation between job satisfaction and financial reward toward students’ intention to become auditors. A general lack of interest in the profession and concern about work-life balance contribute to the challenges of not pursuing a career in audit. Students perceived that real exposure to the auditing profession via academic visits, engaging experts through seminars, and interactive teaching methods could bridge the gap between academic learning and professional practice. Enhancing the alignment of educational offerings with industry requirements and students’ career aspirations with curriculum development, enhancing teaching methods, and partnerships between academia and industry will assist accounting students in developing a positive view of auditing careers and better preparedness for their future careers in this field.

Intelligent Tutoring Systems and Distance Education – Students Perceptions

Technology development has brought many changes in the educational sector; among them are those related to distance education. Although established centuries ago, the need for this form of education was particularly pronounced during the coronavirus pandemic. Since then, different types of tools and techniques have been developed and improved to support the interaction between teachers and their students. Some of those platforms are based on the implementation of artificial intelligence technology. As the most common application based on AI, intelligent tutoring systems provide students with an adjusted and personalized approach to learning. To introduce these systems in education, it is necessary to investigate the perceptions of their main clients, i.e., students. Accordingly, the paper examines the levels of mentioned perceptions, taking into account students' gender and AI anxiety. For this purpose, we applied an online questionnaire. The research was conducted on a convenience sample of 285 students. After testing the scales' reliability and validity, independent samples t-test and Pearson correlation were used. The results pointed to the existence of relatively positive perceptions towards the intelligent tutoring systems. In addition, no significant difference in students' perceptions regarding ITS from the aspect of gender, nor a significant relationship between those perceptions and AI anxiety was found.

Emotional Intelligence and the Propensity to Cheat: A Survey of Future Accounting Students in Indonesia

Emotional Intelligence and the Propensity to Cheat: A Survey of Future Accounting Students in Indonesia

Эргономическая оптимизация и гармонизация комплектов электронных заданий на основе идеализированной выборки

This article is devoted to harmonizing sets of electronic tasks offered for completing in the classroom and at a distance. The aim of the study is to develop a universal algorithm for selecting the “ideal”, that is, the most comfortable set, balanced in terms of colour scheme, number of illustrations, explanations and other characteristics. The methodology involves the active use of search algorithms. Currently, one has accumulated a great number of examples for many information disciplines, including online ones, varying in complexity, design, software implementation and the range of the acquired skills and abilities. The problem is in choosing the best of them, as well as in combining diverse electronic material into the most comfortable and harmonious set in terms of content and characteristics. The method allows taking into account students’ opinion, the actual number and speed of completing examples in practice; assess the impact of probable factors (colour, shape, help system, video and sound prompts, etc.) that directly or indirectly affect the ergonomics of electronic tasks. As a theoretical platform, the paper uses the aspects of the methods and experience of mass selections from V.A. Savitskaya’s creative heritage.

Pengaruh Karakter Mahasiswa dan Manajemen Waktu Terhadap Perilaku Disiplin pada Kampus Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin

On the STIE Pancasetia Banjarmasin campus, the purpose of this study is to ascertain how student character and time management influence disciplinary behavior. Quantitative research covers this particular area of study. Procedure for studying with the assistance of a Google Structure 674 S1 management and accounting students from the Stie Pancasetia Campus in Banjarmasin took part in this study in 2022. On the STIE Pancasetia Banjarmasin campus, the study found that the variables of student character and time management had a positive and significant effect simultaneously on disciplinary behavior. On the STIE Pancasetia Banjarmasin campus, variables related to student character and time management have a positive and significant impact on disciplinary behavior. Because it has the highest beta coefficient value among the variables related to student character, the time management variable has the greatest impact on this study

Resiliencia educativa en el pensamiento crítico de estudiantes de contabilidad de una universidad privada de Lima-Metropolitana

The objective of the research was to determine the incidence of educational resilience in the critical thinking of accounting students from a private university in Lima-Metropolitana, 2023. The methodology was quantitative, non-experimental cross-sectional research design, a questionnaire was administered to 100 accounting students from a private university through the survey, allowing information to be collected on the variables under study. The results showed that as educational resilience increases, critical thinking tends to improve, suggesting a positive association between these two variables. The findings support the idea that strengthening resilience in the educational field could be an effective strategy to enhance critical thinking skills in students. Along these lines, it was concluded that the research provides a valuable perspective that not only enriches our understanding of the study in question, but also opens new doors for additional research in the educational field, promoting the comprehensive development of students.

PENGARUH IDEALISME, RELATIVISME DAN PERSONAL VALUE PADA PERSEPSI MAHASISWA AKUNTANSI GEN Z ATAS PERILAKU TIDAK ETIS AKUNTAN

This study aims to analyze the influence of idealism, relativism and Personal Value on accounting students' perceptions of unethical behavior of accountants. The sample consisted of 120 accounting students of Muhammadiyah University of Sukabumi selected by purposive sampling method. The research method is quantitative with primary data sources, through questionnaires. The data analysis method uses multiple linear regression analysis with IBM SPSS 29 software. The results of the study show that idealism has a negative effect on the perception of gen z accounting students on unethical behavior of accountants. The higher the level of students' idealism, the higher their rejection of unethical behavior of accountants. Conversely, relativism has a positive effect on the perception of gen z accounting students on unethical behavior of accountants. The higher the level of students' relativism, the higher their tolerance for unethical behavior of accountants. Openness to Change, Conservation and Self-Transcendence have no effect on the perception of gen z accounting students on unethical behavior of accountants. However, Self-Enhancement has a negative effect on the perception of gen z accounting students on unethical behavior of accountants

PENGARUH E-COMMERCE, LITERASI KEUANGAN, DAN LITERASI DIGITAL TERHADAP PERILAKU KONSUMTIF MAHASISWA

This study aims to examine whether there is an influence of e-commerece, financial literacy, digital literacy on consumtive behaviour. The population in this study were active accounting students of Muhamadiyah University The number of samples in this study were 77 respondents. The sampling technique uses simple random sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. The results of this study provide evidence that partially the e-commerce variable has a positive effect on consumptive behavior, while the financial literacy and digital literacy variables have a negative effect on consumptive behavior. Simultaneously e-commerce variables, financial literacy and digital literacy have a significant effect on consumptive behavior

ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF THE DEVELOPMENT OF BASIC ACCOUNTING CONCEPTS AND THEIR APPLICATION

This study examines the understanding of students majoring in Accounting related to the development of basic accounting concepts and their implementation in teaching at several universities in Bandar Lampung. S1 Accounting students from Bandar Lampung University, Technocrat University, and Darmajaya University class of 2020 became research subjects. Qualitative methods are used with data collection through questionnaires. The results showed differences in student understanding related to basic accounting concepts, influenced by teaching approaches, curricula, and learning methods at each university. Data analysis uses a descriptive approach with percentage-based score interpretation. The implications of this research can be used to improve teaching effectiveness and student understanding of basic accounting concepts. Further research recommendations include analysis of additional variables and company types to understand holistically the challenges of a dynamic and competitive work environment. These findings support the development of a responsive and relevant curriculum in meeting industry demands.

Technological And Connectivity Conditions of Undergraduate Students of Economics, Accounting and Administrative Sciences at A Peruvian Public University

The purpose of the research was to identify the ICT and connectivity conditions of university students and how they use them in their undergraduate studies at a Peruvian public university. Data was collected from 208 students of the Professional Schools of Business Administration, Tourism Administration, Accounting and Economics enrolled in the Academic Semester 2024-1, with the support of a Google Forms survey. The results show that students mainly use laptops (90%) and cell phones (95%). They use wifi networks for their studies, 35% of them do not a c c e s s a network at the University or home. The preferred mobile operators are Claro (38.3%) and Bitel (35%). The preferred online service is Canva (48.3%). The most used social network is Facebook (88.3%), followed by Tik Tok (66.7%), Instagram (60%), YouTube (43.3%) and Twitter (25%). Technological conditions are limited to promote academic learning.

Influence of the Certified Public Accountant Licensure Examination on Accounting Students’ Attitudes

Influence of the Certified Public Accountant Licensure Examination on Accounting Students’ Attitudes

MODERASI MONEY ATTITUDE DAN MEDIA EXPOSURE DALAM MODEL GAMBLING BEHAVIOR PADA MAHASISWA AKUNTANSI

This study examines the effect of gambling motives on gambling behaviour with money attitude and media exposure as moderating variables in accounting students. The sample of this study amounted to 101 accounting students who were randomly selected. The analysis technique used is SEM PLS with the help of the SmartPLS3.0 application. The results of this study indicate that gambling motives have a significant influence on gambling behaviour, but money attitude and media exposure do not moderate this influence. This study contributes to the literature on gambling behaviour and can be a consideration for the world of education to educate students regarding the risks of gambling. The current study targeted interventions and educational programs are required for gambling behavior among university students, in particular, those studying finance-related subjects. Therefore, these findings can be useful in the design of curriculum elements which have the aim of raising the awareness of students about the risks of gambling and financially responsible behaviors.

Pengelolaan Keuangan ditinjau dari Perspektif Self Efficacy dan Financial Knowledge

Everyone must learn to manage their own finances, including students. Students have the latest attitudes to meet primary and secondary needs. This must be done to avoid failure in managing personal finances with financial knowledge. The aim of this research is to find out how financial knowledge and financial independence impact the personal financial management of Bachelor of Accounting students. The primary and secondary data used in this research are qualitative data which were quantified using a Likert scale. The data collection method is through distributing questionnaires via Google Forms. Classical assumption tests, multiple linear regression analysis, and hypothesis testing were used to analyze the data. Study results from processed data

Exploring verbal, interpersonal, and visual intelligences in accounting education: Effects on student learning and performance

We examine the relationship between three dimensions of Multiple Intelligence (MI) and student performance using two assignments. Utilizing mixed research design, we not only confirm the existing relationship between selected MIs and student performance, but also unfold three themes (adaptable, enjoyable, and experiential) of learning experiences informed by student reflections that explain this relationship. These patterns illustrate challenges faced, excitement experienced, and experiential learning gained by students. We find that incorporating MI in teaching and assessing accounting students is likely to hone their soft skills in addition to the logical or mathematical skills that are engaged in most accounting courses.

The determinants of digital competencies in accounting: an empirical study in Vietnam

PurposeThis study investigates the determinants of digital competencies (DC) of students and professionals in accounting.Design/methodology/approachA total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and two-way ANOVA test.FindingsThe results showed a difference in DC between students and professionals. Whereas the characteristics of students do not influence their DC, gender and the number of short courses significantly affect their DC. Information and communication technologies (ICTs) should be provided in accounting programs as core competencies.Research limitations/implicationsA sample size that is not too large and does not include learners and professionals in the central and northern areas is problematic.Practical implicationsThe key findings support the development of policies for digital transformation in accounting.Originality/valueAccounting is one of the professions that must keep up with the changes in the world, which is in the process of rapid digitalization. Hence, this study is valuable for accounting practitioners, higher education institutions and managers to enhance DC continuously.

Factors Influencing Fast Food Spending among Final-Year Accounting Students at Botho University, Maseru Campus, Lesotho

Factors Influencing Fast Food Spending among Final-Year Accounting Students at Botho University, Maseru Campus, Lesotho

Analyzing Managerial Skills for Employability in Graduate Students in Economics, Administration and Accounting Sciences

The study analyzes how graduate students in economics, administration and accounting perceive their managerial skills for employability, with the aim of determining its associated variables to improve the educational processes of future managerial leaders. It focuses on the importance of developing transferable skills that meet current and future job demands. To measure the perception of skills, a structured and duly validated questionnaire (Employability Skills 2000+) was used, answered by 225 graduate students in Economics, Administrative and Accounting Sciences in Tegucigalpa, Honduras. The data obtained from the application were analyzed using the Confirmatory Factor Analysis (CFA) method with the FACTOR software. The CFA generated an adaptation of the original scale with 21 variables. The resulting scale determined three predominant factors: personal management skills, fundamental skills and teamwork skills, which presented good consistency and validity, allowing us to make conclusions regarding employability skills in the context studied. The findings show the existence of a correlation between fundamental skills and variables such as work experience, employment status and gender, as well as a high correlation between teamwork skills, work experience and employability conditions.