Accounting Study Program Research Articles

Student Achievement with the Implementation of the E-Learning System: Anxiety associated with Computers and Apprehension of Oral and Written Communications

In the digital era, education can be done by learning not only anywhere but at any time with e-learning facilities, which are also implemented in the Accounting Study Program at Universitas Pembangunan Nasional Veteran Jawa Timur, so students also need skills in using technology, especially e-learning. Based on this background, this research aims to determine the factors influencing student achievement by implementing the e-learning system in the teaching and learning process. The sample was 81 students from the Accounting Study Program at UPN Veteran, East Java, Surabaya, using the simple random sampling technique. In implementation, the number of respondents was 74, with a return rate of 91.4%. The research variables used are computer anxiety, computer experience, email/web experience, oral communication apprehension, and written communication apprehension as independent variables, and student achievement variables as the dependent variable. To answer the problem formulation, objectives, and hypotheses, the analysis used is Multiple Regression Analysis. Based on multiple regression analysis, it can be concluded that computer anxiety and computer experience have a significant effect on student achievement, and email/web experience, oral communication apprehension, and written communication apprehension have no significant effect on student achievement or in other words email/web experience, oral communication apprehension, and written communication apprehension are not variables that cause the rise and fall of student achievement.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM RUFATA

The important role of MSMEs in the history of reducing unemployment rates during the economic crisis in Indonesia and as a booster for economic recovery after the Covid-19 pandemic cannot be separated from the creativity and hard work of MSME entrepreneurs in maintaining the sustainability of their businesses. The sustainability of MSME businesses will be maintained if MSME entrepreneurs not only carry out various innovative efforts to sell their business products or services but must also be able to manage the financial results of their business by increasing their knowledge and skills in preparing financial reports for all economic transactions of their business. Likewise, Rufata MSME entrepreneurs really need training from teachers or lecturers. The Bachelor of Accounting Study Program, Faculty of Economics and Business, Trisakti University collaborates with the Rufata MSME Coordinator, Cikokol Village, Pancoran District, South Jakarta, held a Community Service (PKM) program with the title: "Training on Preparing Simple Financial Reports for Rufata MSMEs", so that MSME entrepreneurs are not only able to make simple financial reports from economic transactions of their business businesses correctly in accordance with SAK EMKM, but also can analyze and evaluate the sustainability of their business and can make appropriate decisions for business development. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 58 to 73

Factors that Influence Accounting Students' Interest in Careers in Sharia Banking (Empirical Study at Indo Global Mandiri University)

This study aims to examine the influence of religiosity, Islamic accounting knowledge, labor market considerations, financial rewards, work environment, and family or friends on the interests of students accounting study program of Indo Global Mandiri University for a career in Islamic banking. The data used are primary data. The data collection technique was carried out by surveying 50 respondents. The data were analyzed using multiple linear regression analyses. The results prove that the consideration of the labor market, financial rewards, and the work environment have a positive effect on student interest in a career in Islamic banking. Meanwhile, religiosity, knowledge of Islamic accounting, and the environment of family or friends do not have a positive effect on student interest in a career in Islamic banking.

Implementation of Learning Innovations in Society 5.0 to Stimulate Creative Thinking Skills at Higher Education

The high need for the internet for reference is increasingly changing student learning patterns. In the era of Society 5.0, learning models need innovation to keep up with technological developments. This study aims to describe the influence between Society 5.0 learning innovations on creative thinking skills in higher education. Respondents in this study amounted to 50 students from the Accounting, Management and Economic Education Study Programs who took the Introduction of Management course. The data collection technique used an e-questionnaire. Data analysis using multiple linear regression analysis. The results showed that learning innovations of Society 5.0 consisting of learning model innovations; learning media innovations; learning strategy innovations; and assignment innovations had an effect on student creative thinking skills.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi

This study aims to analyze Quality Motivation Career Motivation , Economic Motivation , Degree Motivation , USAP Motivation , Educational Cost Motivation , Educational Duration Motivation , Social Motivation , and Gender Motivation on Student Interest in PPA. The population in this study were 144 respondents. The sample in this study was obtained as many as 108 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that quality motivation, career motivation, economic motivation, degree motivation, USAP motivation, tuition fee motivation, length of education motivation, social motivation, and gender motivation have a partial or simultaneous effect on student interest in participating in PPA on Undergraduate Accounting Study Program Students, Faculty of Economics and Business, Muhammadiyah Metro University.

IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG

Abstract This research aims that moral values are very important insupporting the career of an accountant who has high credibility so thathe is responsible for his profession because the profession of anaccountant is very tempting from deviant behavior towards theprofession so that he is equipped with moral ethics and obedience toreligion contained in good morals. taught by religion, thereforeprospective accountant students have a fear of sin if they commitdeviations and they are responsible to God who is all-seeing for allactivities carried out in every activity of an accountant. With this fear,they are protected from the characteristics of Satan. who plunged himinto the abyss of sin on the path of the corrupt accounting professionand became a person who is honest and has noble character. Themethod used in this research is by using quantitative methods, namelyinterviews and observations, distributing questionnaires, the object ofwhich is students of the accounting study program at NurtanioUniversity, Bandung. The conclusion from the results of this researchis that the influence of moral values on prospective accountants showsexemplary honesty in all activities in the organization, especially theaccounting profession. Because the ethical values of prospectiveaccountants must be upheld as a basis for trust for their clients.Keywords: Moral Values, Prospective Accountants

ANALISIS PERILAKU KEUANGAN DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA DI BATAM

According to the results of the 2020 population census, of the 2.06 million population in the Riau Islands, 71% of the population or around 1.45 million people are in the productive age range (15-64 years). The 2020 population census also shows that the population of the Riau Islands is still concentrated in Batam City, where around 57.95% of the population of the Riau Islands live in Batam City. Capital market investors in the Riau Islands are still very small compared to the number of productive age population, which indicates that the level of public awareness in investing is still low. This research aims to analyze the level of willingness of the millennial generation (in this case students) to invest. It is hoped that the results of this research will provide an overview of how financial behavior influences investment decisions; How does Financial Literacy influence Investment Decisions? The research method uses descriptive analysis with a quantitative approach. The population in this study consisted of students in the city of Batam. The sample for this research were students from the Accounting study program at Putera Batam University. The results of the research using the t test to test partial effects showed that: Financial Behavior influences Student Investment Decisions with a Sig value of 0.000<0.05; Financial Literacy influences student investment decisions with a Sig value of 0.000 <0.05. Meanwhile, by testing the influence simultaneously using the F test, it was found that Financial Behavior Financial Literacy jointly influences student investment decisions in Batam City with a Sig value of 0.000<0.05, where R Square shows 70.6%.

Developing Accounting Learning Devices for Higher Education Through Problem-Based Learning Approach

This research aims to produce a valid design of accounting learning devices in form of lesson plans and student’ worksheets on recording material (general journals, ledgers, and trial balances). To achieve the goal, the Plomp Model research and development was applied. The model consists of 5 phases: initial investigation; designing; realization/construction; testing, evaluation, and revision. The research took place at Universitas Sembilanbelas November, Indonesia. The research subjects were students of the first-year of accounting study program, accounting lecturers, as well as learning devices documents. The data were collected through interviews, documentation, questionnaires, and observation. Data analysis was carried out descriptively-qualitatively. The research results showed: (1) the validation of the lesson plan designed was stated to be 83.98% with the category totally valid and feasible; (2) validation of the steps in accounting learning activities amounting to 81.85% with the category totally valid and suitable for use; (3) validation of student’ woksheets amounting to 85.31% with the category totally valid and suitable for use. It can be determined that the developed learning devices are feasible to apply. The implication of this research is that students become more active and effective because this accounting learning devices are more student-centered.

The Influence Of Tax Justice And Tax Understanding On Tax Evavasion (Perceptions Of Students' Accounting Study Program, Faculty Of Economics, Indonesian Advent University)

Study intended for evaluate impact justice as well as understanding tax on embezzlement tax according to perception student at Indonesian Adventist University, Accounting Study Program, Faculty of Economics. Respondent involved as many as 55, were obtained past method purposive sampling. Device SPSS version 22 software was used in analyze regression multiple. Acquisition studies found: (1) justice tax No influential to embezzlement tax (2) understanding tax No influential to embezzlement taxes and (3) justice taxes and understanding tax No influential to embezzlement tax

PENGARUH PERSEPSI MAHASISWA, MOTIVASI BELAJAR, AKTIVITAS BELAJAR TERHADAP HASIL BELAJAR SIKLUS AKUNTANSI MAHASISWA UNIVERSITAS BINA SARANA INFORMATIKA SURAKARTA

The aim of this research is student perceptions about campus and learningmotivation for learning activities on student learning outcomes at Bina SaranaInformatika University, both partially and simultaneously. The technique used inthis research was Proportionate Random Sampling, totaling 204 students. The dataanalysis used is multiple regression. This research is quantitative research usingsurvey methods. The population of this research was students from semester 3 tosemester 7 with a Bachelor of Accounting study program and a D3 accounting skillsprogram, totaling 200 students. The research results show that student perceptions,learning motivation and learning activities have a simultaneous influence on thelearning outcomes of the accounting cycle. Partially, student perceptions have aninfluence on learning outcomes, but learning motivation and learning activities donot have an influence on accounting cycle learning outcomes.

Sosialisasi Pelaksanaan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2)

Kaongke-ongkea Village is one of the sub-districts in Pasarwajo sub-district, Buton Regency. The people of Kaongke-ongkea Village are known to be very strong in working together to develop the region. However, in this process, there are still shortcomings in Kaongke-ongkea Village, so support from other parties is needed to realize the vision and mission of Buton Regency in terms of teaching. For this reason, Baubau Polytechnic, through the Economics and Business Department, Tax Accounting Study Program, is trying to become a medium to contribute to Kaongke-ongkea Village in overcoming the problem of increasing awareness of Land and Building Tax in Rural and Urban Communities. Kaongke-ongkea village generally earns its living as a farmer and coffee producer. The method of this activity is carried out using the lecture, discussion, and question and answer method. The lecture method is used to present the material, followed by discussion and questions and answers. Through this socialization activity, it is hoped that it can foster a spirit of compliance with tax obligations for the people in Kaongke-ongkea Village through educational material about sanctions and rates for Rural and Urban Land and Building Tax (PBB-P2) in the form of audio visuals, empowering the potential of the people of Kaongke-ongkea Village, District. Pasarwajo Buton Regency in increasing Taxpayer Awareness to pay their taxes.

Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.

The Effect of Accounting Lecturers’ Interest in Learning and Professionalism on the Level of Accounting Understanding (Empirical Study of Accounting Students, Faculty of Economics and Business, Untan, Class of 2021-2022)

This study aims to analyze the influence of learning interest and professionalism of accounting lecturers on the level of accounting understanding, with students of the Accounting Study Program, Tanjungpura University Pontianak. The type of research used is quantitative research. This study is based on the collection of primary data involving questions in a questionnaire format that is assessed using a Likert scale. The population of this study is all students of the Accounting study program, Faculty of Economics and Business, Tanjungpura University, Pontianak, Class of 2021 and 2022. The study used a sample of 83 students who were selected based on certain criteria, and hypothesis analysis was carried out through multiple linear regression statistical methods and data processing using SPSS 23. The findings of this study show that the interest in learning and professionalism of accounting lecturers which have a significant positive influence affects the level of accounting understanding of students of the Accounting study program, Faculty of Economics and Business, Tanjungpura University, Pontianak.

Teaching mode in the PRE-COVID, COVID-19, and POST-COVID periods and students’ learning outcomes on the example of Accounting study program

Main research aim is assessing whether the mode of conducting classes (traditional/distance) affects the differentiation in the obtained subject grades in the period preceding distance teaching (PRE-COVID), during the pandemic (COVID-19), with distance teaching, and after its end (POST-COVID). This study was conducted on the example of the subject "Accounting" taught at the University of Economics in Katowice. The grades of 278 students in the “Accounting” course were analyzed. To verify the hypothesis of this study, indicating the lack of differentiation of students’ grades depending on the mode of study (traditional/distance), it was necessary to assign the obtained grades to three distinguished research subperiods. The significance of variance in the grades of “Accounting” course students in individual sub-periods was calculated based on the one-way ANOVA analysis of variance. The conducted research allowed us to confirm the existence of a relationship between the adopted teaching formula (traditional and distance) and the grades (outcomes) of students. Based on the analyses carried out, it is necessary to reject the initial hypothesis about the lack of dependence between the mode of teaching in the PRE-COVID, COVID-19, and POST-COVID subperiods and the student’s learning outcomes in the introductory subject to accounting. The unique value of this study lies in the analysis of three consecutive comparative periods, in which traditional teaching, e-learning, and return to traditional education took place. This allows to set trends in the observed phenomena and make specific forecasts.

Pengaruh Kode Etik Profesi, Love Of Money, Religiusitas Terhadap Persepsi Etis Mahasiswa Dengan Gender Sebagai Pemoderasi

This research aims to empirically test the influence of professional codes of ethics, love of money, religiosity on students' ethical perceptions with gender as a moderator. The population in this research is all active students of the 2019 accounting study program at Udayana University. The sampling method used in this research is the saturated sampling technique (census) found in NonProbability Sampling. The respondents in this research were 54 active students of the 2019 accounting study program. Data was collected through questionnaires distributed directly to respondents. The data analysis technique used to test the hypothesis in the research is moderated regression analysis (MRA). Moderated regression analysis is a regression analysis that involves moderating variables in building a relationship model. The results of data analysis show that the professional code of ethics and religiosity have a positive effect on students' ethical perceptions, whereas in the research results the love of money variable has a negative effect on students' ethical perceptions, then the gender variable is unable to moderate the relationship between the professional code of ethics, love of money, and religiosity. Accounting students' ethical perceptions.
 Keywords : Professional Code Of Ethics, Love Of Money, Religiosity, Ethical Perception, Gender.

PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI, DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI

This study aims in this research to determine the effect of learning motivation, misuse of information technology and student integrity on academic cheating behavior. The population in this study were students of the accounting study program who studied at Triatma Mulya Badung University, totaling 237 students, with a sample of 119 respondents. The data collection method used is a questionnaire. The data analysis technique used in this study is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study it can be seen that learning motivation has a negative and significant effect on academic cheating behavior, misuse of information technology has a significant positive effect on academic cheating behavior and student integrity has a significant negative effect on academic cheating behavior. The magnitude of the influence of learning motivation variables, information technology abuse and student integrity on academic fraud behavior is 54.3%. Suggestions that can be given by researchers are that Triatma Mulya University is expected to provide motivation to students during learning, to increase student learning motivation

PENGARUH CIPTA, RASA, KARSA, ASAS KEMANDIRIAN DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENJADI KONSULTAN PAJAK

This study aims to determine the effect of creativity, taste, intention, the principle of independence, and knowledge of taxation on the interest of accounting students to become tax consultants. The results of this study indicate that Creativity, Taste, Intention, the Principle of Independence, and Knowledge of Taxation have a positive effect on the interest of accounting students to become tax consultants. This study uses a quantitative description method and primary data using a questionnaire. The number of samples in this study was 103 respondents from students of the 2018 and 2019 Accounting Study Programs, Universitas Sarjanawiyata Tamansiswa. Sampling in this study used a snowball sampling technique. Data was taken using a Google form questionnaire. This study shows that creativity, taste, and intention do not have a positive effect on the interest of accounting students to become tax consultants, while the principle of independence and knowledge of taxation have a positive effect on the interest of accounting students to become tax consultants.

THE INFLUENCE OF SOCIAL MEDIA PROMOTION FEATURES AND STRATEGIES TO INCREASE BRAND AWARENESS IN LINE APPLICATIONS

The problem discussed in this study is the influence of features and promotional strategies on brand awareness at PT. Line in 2023. The purpose of this study is to determine the influence of features and promotional strategies on brand awareness at PT. Line. The population used in this study is students of management study program and accounting study program at Yogyakarta University of Technology who use the LINE application. The determination of the sample in this study used the slovin formula of 80 respondents. Data collection method using questionnaire/questionnaire. The data that has been collected is then processed with data processing techniques, namely by conducting validity and reliability tests. Data analysis techniques used are Normality Test, Heteroscedastic Test and Multicollinearity Test. The hypothesis tests used are simple linear regression tests, t-tests, significance tests, determination coefficient tests, multiple linear regression tests and simultaneous tests. The result of the research obtained is that each brand may have a combination of different features depending on the industry, target market, and business goals. In this case, it is important to develop a brand awareness strategy that is in accordance with the characteristics and values of the brand. By combining various elements in a promotional strategy, a brand can achieve a higher level of brand awareness among the target market of the business undertaken, so it is important to continuously monitor and evaluate the effectiveness of the promotion strategy to identify the necessary changes. And simultaneously in research it was found that it is important to strike the right balance between superior product features and appropriate promotional strategies. The synergy between the two can create a strong experience for consumers and strengthen the brand's position in the company's mind.

Can Financial Rewards Increase the Interest of a Student Career in the Field of Education Accounting?

The goal of this study was to identify the characteristics that affect accounting students' interest in selecting a career as an accountant educator, with the moderating variables of intrinsic worth of the work, professional recognition, and financial benefits. Students at the Ganesha University of Education's Accounting Study Program made up the study's sample. 166 respondents made up the sample in a simple random sampling approach. The data is shared online via a Google form, after which the SmartPLS program processes it. Partially, this study shows that the intrinsic value of work does not affect the career interest of students in the field of accounting educators, while professional recognition partially has a positive and significant effect on career interests of students in the field of accounting educators. Financial awards are also able to moderate the effect of professional recognition on students' career interests in the field of accounting educators.

KETERTARIKAN MINAT MAHASISWA MEMILIH PROGRAM STUDI S1 AKUNTANSI

Abstract This study aims to determine the effect of educational costs, socioeconomic status and motivation on the interest in choosing an undergraduate accounting study program. This type of research is quantitative research using primary data and distributing questionnaires via the Google form. The population in this study were students of the S1 Accounting study program at tertiary institutions who had accreditation A in the city of Semarang. The sample in this study were students of the S1 accounting study program for the 2019-2022 period who were still active. The sampling method used was purposive convenience sampling and a total of 119 students were obtained. The data analysis technique uses multiple linear regression analysis. The results of the study show that educational costs and motivation have a positive and significant effect on students' interest in choosing an undergraduate accounting study program, while socioeconomic status has no effect on students' interest in choosing an undergraduate accounting study program.