Accounting Study Program Research Articles

Intensi Melakukan Tindakan Plagiasi oleh Mahasiswa Akuntansi: Dampak Perkembangan Teknologi dan Unfair Competition

Purpose: This study examines how technological development and unfair competition affect students' motivations to plagiarize. Methodology/approach: This study employs a quantitative methodology and a survey as its primary research tool. In order to gather information for this study, questionnaires were also used. 257 accounting students, including those pursuing diploma, bachelor's, master's, and doctoral degrees, who were enrolled in 16 universities in the Province of DIY made up the entire sample size for this study. Findings: Technological development and unfair competition have both been shown to have a positive impact on students' intentions to plagiarize. Practical and Theoretical contribution/Originality: The findings of this study can be used as a reference option for policy makers in various types of educational institutions, especially in tertiary institutions in order to develop effective anti-plagiarism policies. Research Limitation: This study was not carried out comprehensively to all universities in the Province of DIY that have Accounting Study Programs. The 257 respondents in this study only came from 16 universities. Considering that there are quite a number of universities in DIY that have Accounting Study Programs, it is hoped that future researchers will be able to broaden the range of respondents' origins.

Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak

The purpose of this study is to determine the effect of tax socialization, taxpayer awareness, and tax rate calculations on student tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University, using saturated sampling. The number of samples in this study was 65 people, that is, the entire population of students in the 2014-2018 accounting study program who owned a business was taken as the sample. The analysis technique used is Multiple Linear Regression Analysis. The results of the study found that tax socialization had an effect on tax compliance. Taxpayer awareness affects tax compliance. Calculation of tax rates effect on tax compliance. This shows that the socialization of taxation, awareness of taxpayers and calculation of tax rates in MSMEs have an effect on increasing tax compliance of MSME students.
 Keywords: Socialization; Awareness; Tax Rates; Obedience

The Effect of Financial Literacy, Financial Attitude, Locus of Control, and Lifestyle on Financial Management Behavior (Case Study on Undergraduate Accounting Study Program Students Faculty of Economics and Business Jambi University)

This study aims to see how financial literacy, financial attitude, locus of control, and lifestyle influence financial management behavior. For data analysis using a questionnaire, the sample of 100 respondents was chosen using a purposive sampling technique. Using SPSS For Windows Version 26 software, the multiple linear regression analysis approach was used to evaluate the hypothesis. The findings in this study are that financial literacy, financial attitude, locus of control, and lifestyle have a positive and significant influence on financial management behavior. Partially, financial literacy and lifestyle have a positive influence on financial management behavior, while financial attitude and locus of control have no effect on financial management behavior

Pengaruh Kualitas Sistem Informasi Akademik, Kualitas Informasi Dan Kualitas Layanan Terhadap Kepuasan Mahasiswa Program Studi Akuntansi

This study aims to determine the effect of Academic Information System Quality, Information Quality and Service Quality on Student Satisfaction in the Accounting study program at the Faculty of Economics and Business, Jenderal Achmad Yani University. This study uses quantitative data with a descriptive-associative approach. The analysis technique used is Probability Sampling and Simple Random Sampling with 305 samples from a population of 1,283 active students of the Accounting study program class of 2017-2022. The research data was obtained directly from the original source from the Google form by distributing questionnaires to respondents online. The results showed that partially the Quality of Academic Information Systems had a negative and significant effect on Student Satisfaction, while Information Quality had a positive and significant effect on Student Satisfaction and Service Quality had a positive and significant effect on Student Satisfaction. While simultaneously the Quality of Academic Information Systems, Information Quality and Service Quality have a significant effect on Student Satisfaction.
 Keywords: Academic Information System Quality, Information Quality, Service Quality

Pengaruh Motivasi, Biayapendidikan, Dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi

This study aims to determine the effect of motivation, cost of education and length of education on the interest of accounting students to take Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which was calculated using the IMB SPSS 26 program. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this study were 132 active semester VIII students of the accounting study program at Nusa Nipa Maumere University. The results of this study indicate, based on the results of the F test simultaneously the variables of motivation, tuition fees and length of education have a significant effect on the interest of accounting students to take PPAk. However, based on the t test, only motivation has an influence and is significant on the interest of accounting students to take PPAk with a tcount > ttable (6.342 > 2.000) and a significant value of 0.000 <0.05. while the cost of education and length of education did not affect the interest of accounting students to take PPAk with tcount < ttable (0.881 < 2.000) and tcount < ttable (1.169 < 2.000).

Work Readiness of Accounting Vocational Education Students in Facing the Era of the Industry 4.0 and Society 5.0

Technological developments in Industrial Revolution Era 4.0 and Society 5.0 have brought significant changes in various sectors, including accounting. As a result, only professional accountants who have competence and skills can adapt to technological developments. This research is focused on assessing the work readiness of accounting vocational education students in preparing themselves for this era. The purpose of this research is to identify the level of work readiness of students at the Bali State Polytechnic Accounting Department and strategies to increase their work readiness. The variables measured are aspects of work readiness in professional skills according to International Education Standards 3 (IES 3). Research data were collected using a Likert scale questionnaire (1-5) and interviews. The number of samples taken were 144 students from 3 Study Programs. The results showed that Bali State Polytechnic accounting students were ready to face the Revolutionary Era of Industry 4.0 and Society 5.0 with an average score of 4.01. Where the highest work readiness is in the Organizational aspect with a score of 4.06, in the D4 Managerial Accounting study program with a score of 4.16, and Women with a score of 4.02. On the other hand, it was stated that his unpreparedness was mostly determined by the Self View factor, namely views on work and confidence in completing it with a percentage of 35.56%. To further improve the work readiness of accounting students, various strategies are suggested, such as: integrating information technology courses into the curriculum, expanding internships, providing training in public speaking, increasing collaboration between academics and industry professionals, and organizing international webinars. By implementing this strategy, the Bali State Polytechnic can ensure that its students are well prepared to face the Revolutionary Era of Industry 4.0 and Society 5.0.

Pengaruh Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), Perilaku Belajar Dan Metode Mengajar Dosen Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi Universitas Islam Majapahit

This study aims to examine the effect of emotional intelligence, spiritual intelligence, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics, Islamic University of Majapahit. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 104 respondents. The sample used was 77 respondents with purposive sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

SISTEM PEMBELIAN KREDIT UNTUK FOOD AND BEVERAGE PADA BEST WESTERN PLUS KEMAYORAN HOTEL

A system is a collection or set of elements, components or variables that are organized, interact with each other, are interdependent and integrated. Meanwhile, credit purchases are purchases made by companies by gradually repaying the payment fee. Food and Beverage or commonly abbreviated as F&B is a department in hospitality that focuses on food and beverage services to achieve customer satisfaction. Of course, the materials used in the F&B department must be provided by the purchasing department. This study aims to fulfill a final assignment in a diploma three accounting study program, in addition to knowing the credit purchasing system for food and beverage that exists at the Best Western Plus Kemayoran hotel. By using the observation method, documentation method, and literature study in conducting this research. It can be concluded from the results of this study, that purchase requests for food and beverage are made by the kitchen department, and the purchasing department will make purchases on credit in order to reduce hotel expenses. Due to requests that are almost every day.

Faktor – Faktor Yang Mempengaruhi Minat Investasi Generasi Z Mahasiswa STIE Surakarta Di Pasar Modal

This study aims to test whether social media, motivation, knowledge and benefits influence the investment interest of the Z generation of STIE Surakarta students in the capital market. This research uses a quantitative method, the population in this study is 287, the sampling technique of this study is using purosive sampling. with the criteria of 7th Semester STIE Surakarta Accounting Study Program students. The data was distributed through questionnaires distributed via whatsapp grub class or personal WhatsApp to 7 semester 7 accounting students STIE Surakarta Study Program and obtained 125 respondents. The data analysis technique used in this study used regression multiple linear through the SPSS 25 program. The results of this study indicate that social media and knowledge do not affect the investment interest of the STIE Surakarta generation of students in the capital market, while the motivational and benefit variables affect the investment interest of the next generation. z STIE Surakarta students in the fashion market. Therefore, the z generation must be interested in investing in the capital market in order to provide long-term support. This research can help the whole community, especially young people, to better understand and be interested in investing in the capital market.

How Learning Effectiveness of Taxation Courses and Tax Brevet Training Influence Career Choice in Taxation?


 
 
 
 Career choice in the field of taxation is one of the employment issues in the field of taxation. Therefore, the Minister of Finance issued several regulations trying to overcome these problems by carrying out various kinds of innovations. This study aims to determine the effect of the effectiveness of learning tax courses and tax brevet training on career choices in taxation. The type of research used is quantitative. The number of samples in this study were 100 respondents, namely students and alumni who were enrolled in the accounting study program at the Unjani Faculty of Economics and Business. Data collection used a questionnaire and was processed using SPSS 25. The results in this study show that partially the effectiveness of learning tax courses has a positive and significant effect on career choices in taxation, tax brevet training partially has no positive and significant effect on career choices in taxation. Simultaneously the variable effectiveness of learning taxation courses and tax brevet training influences career choices in the field of taxation
 
 
 
 

Factors Influencing Accounting Students' Interest in Continuing Masters of Accounting Education (Study on Students of the Accounting Study Program, Faculty of Economics and Business, Universitas Jambi)

This study aims to determine the effect of motivation, educational costs, length of education, and peer environment on the interest of accounting students to continue their Masters in Accounting. The sample of this study was 107 Accounting students at the Faculty of Economics and Business, Jambi University, using a probability sampling technique. Data collection was carried out by distributing questionnaires. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The results showed that motivation, educational costs, and peer environment had a significant positive effect on students' interest in continuing their Masters in Accounting Education. Meanwhile, the length of education has no effect on students' interest in continuing their education with a master's degree in accounting.

PENTINGNYA PENYUSUNAN LAPORAN KEUANGAN UNTUK PENILAIAN KINERJA USAHA UMKM DI RW.08 KELURAHAN KAYU PUTIH, PULO GADUNG, JAKARTA TIMUR

The success of MSME (Micro, Small and Medium Entities) entrepreneurs in dealing with the impact of the economic crisis either in 1998 or in 2008/2009 is of course inseparable from the commitment of MSME entrepreneurs themselves to continue to improve the performance of their MSME businesses. Assessment of MSME business performance is very important for MSME entrepreneurs in making strategic business decisions correctly and correctly. The right and correct decision can increase the progress of the MSME business, but on the contrary, wrong decision making can pose a risk of failure of the MSME business.So that the decisions taken by MSME entrepreneurs are not wrong, it is necessary to analyze the performance of their MSME businesses. The information needed in analyzing the business performance of MSMEs can be seen in the financial reports prepared by these MSMEs. In practice there are still many MSME entrepreneurs who still think that the preparation of these financial reports is not very important, so that in the end these MSME entrepreneurs cannot analyze their business performance in real terms. For this reason, The Accounting Study Program, Economics and Business Faculty, Trisakti University in collaboration with The Management of Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, in East Jakarta, held a Community Service (PKM) Program by providing training to MSME entrepreneurs in Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, East Jakarta, so that these MSMEs can understand and understand the importance of compiling Financial Reports for MSMEs in accordance with applicable Financial Accounting Standards in analyzing real financial performance. 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 62 to 73.

Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Mahasiswa Akuntansi

Disclosure of fraud committed by accounting students uses the Diamond Fraud concept. This study aims to determine the effect of the Fraud Diamond aspect on academic fraud in student circles. In this study, the research samples were 104 students who were taking auditing courses at Semarang State University in the accounting study program batches of 2020 and 2021. The Multiple Regression Analysis used in this study was to examine the combined and individual effects of independent variables on variables dependent. This analysis is preceded by a classical assumption test, which includes a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. While the F test and t test are used for hypothesis testing. The results of this study indicate that pressure has no effect on fraud, rationalization has no effect on fraud and opportunity has no effect on fraud, while ability has an effect on fraud. The advice we can take regarding this discussion is the importance of prioritizing ethical principles and social values ​​in the academic environment, especially the Semarang State University campus environment.

Pengaruh Penghargaan Finansial, Lingkungan Keluarga dan Nilai Intrinsik Pekerjaan Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik

Accounting students have a great opportunity to have a career as a public accountant, because those who can follow the professional education of public accounting are someone who has a minimum education of bachelor 1 (S-1), diploma IV or equivalent. A public accountant is an accountant who has obtained permission from the Minister of Finance to provide services, both in the form of attestation services and non-attestation services. Having a good and promising career is the hope and dream that every student wants. This study aims to determine the effect of Financial Rewards, Family Environment and Work Intrinsic Values ??on the Interests of Accounting Students for a career as a Public Accountant. The population in this study were students of the Private University, Accounting Study Program in Denpasar who had entered the 7th semester and above with a total of 2,326 students. The number of samples in this study were 100 respondents who had been determined by the purposive sampling method using the Slovin formula. The research method uses multiple linear regression analysis techniques.The results of this study indicate that Financial Rewards, Family Environment and Work Intrinsic Values ??have a positive and significant effect on the Interest of Accounting Students for a career as Public Accountants. The results of this study can be used as a basis in increasing the interest of accounting students to have a career as a public accountant by providing a deeper understanding and training related to public accounting. In the future, students can improve their ability and understanding of accounting in order to have a career as a public accountant.

PENGARUH MOTIVASI BELAJAR MAHASISWA TERHADAP PEMBELAJARAN DARING SELAMA PANDEMI COVID-19 TAHUN 2020 DENGAN METODE PARTIAL LEAST SQUARE (PLS)

This study aims to measure how much influence student learning motivation has on the online learning process throughout 2020.The objects of this research are students of the accounting study program, Faculty of Economics, who are still actively participating in learning online during the pandemic with a total sample of 171 students selected by simple random sampling. Based on this amount that have 26% from first semester, 22.2% of third semester, 24% of fifth semester and 26.9% seventh semester. The collected data is processed and analyzed using SEM-PLS analysis assisted by SmartPLS software version 3.3.3. As for the interpretation of the data, namely the outer model test, inner model, and hypothesis testing, the research was carried out referring to Hair, et al. (2014) and Garson (2016) in Risa (2021).The results of this study indicate that students' learning motivation towards online learning has a positive and significant effect with the results of calculations using the assisted SEM-PLS method. SmartPLS software version 3.3.3 shows that the influence of motivation (X1) on online learning (Y1) is positive (0.801) and the significance is P Value < 0.05 (0.000 <0.05) and the t statistic value is 13,372 (13,372 > 1.96) (z value -score normal at = 0.05). According to Hair et al. (2014) in Risa (2021), the t-statistic value > normal z-score value indicates a significant effect. It is hoped that the results in the research can be useful for the faculty, especially the Accounting study program as an evaluation material for the online learning process. Keywords: Learning Management System, learning, online, application, motivation, new normal

Analysis of English lecturer assessment using academic information system (SIAKAD) institution

This research describes the English lecturer’s assessment by students in odd semesters in the 2022/2023 academic year using Academic Information System. This research is descriptive qualitative research. This research uses data from questionnaire results from SIAKAD or Sistem Informasi Akademik Institut Teknologi Bisnis AAS Indonesia at siakad.itbaas.ac.id. The finding shows that ITB AAS implements monitoring of lecturers in carrying out their teaching duties by allowing students to fill out questionnaires “Lecturer Assessment by Students” by filling in SIAKAD, especially in the odd semester of 2022. Students must fill in a value, which ranges from 0-4, each questionnaire consisting of 43 questions. The questions used for obtaining lecturer assessments by students in the form of a checklist regarding lecturer performance in daily lecture activities in odd semesters 2022/2023 include aspects of lectures including planning, implementation, evaluation, and lecturer’s personality. There are 32 students from S1 Accounting study program fulfill the questionnaire. From the questionnaire, it is obtained an average rating of 3.83 on a scale of 0-4 or with “Very Good” criteria. It also shows that most dominant students choose the score (4) which shows the students perceive positively about English lecturers in the teaching and learning process. The further research needs to be implemented to know more classes and students about their ‘perception’ toward the English Language Teaching (ELT) process during one semester.

ANALISIS PENERAPAN MODEL PEMBELAJARAN WORD SQUARE UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR PADA MATA KULIAH PENGANTAR AKUNTANSI

The learning process carried out in higher education cannot be separated from the interaction process between lecturers and students. In practice, the learning process is not easy because students not only capture information from the lecturer, but also other efforts are needed to get good grades. Problems about learning outcomes are generally faced by several students in each department. This happened to 2019’s students in the D4 Financial Accounting study program at the Pos Indonesia Polytechnic, where student learning outcomes in introductory accounting courses were not quite good. In fact, these courses are very important to be studied and used as the basis for courses in future semesters in the accounting department. Several factors may affect the low learning outcomes, such as lack of interest and lack of student motivation in understanding the material presented by the lecturer, so that students are less involved in the learning process, and the learning method used by the lecturer is too monotonous. Therefore, lecturers need a learning model that is not boring so that it can help the class situation to be more active and interesting. One learning model that is interesting and has elements of a game is the word square learning model. Word square learning can make students directly involved in learning activities that are expected to be able to connect knowledge in the context of real world situations. The purpose of this study was to analyze the application of the word square learning model to increase motivation and learning outcomes of accounting students in the Introduction to Accounting course. This type of research uses a quasi-experimental design using the Noneequivalent control group design type. Determination of this type of quasi-experimental research on the grounds that this research is an educational research that uses humans as research subjects.

STUDENTS' SPEAKING DIFFICULTIES IN ESP: ENGLISH FOR ACCOUNTING

This study aims to find problems that influenced the student’s speaking difficulties in English Specific Purposes especially in the accounting field. The results are necessary to find some solutions so it can graduate qualified students who are ready for facing some futures career challenge. Nowadays interpersonal communications skill is required for employees. This research conducted in the accounting study program and the students as key informants. This study uses a descriptive qualitative approach. According to the findings, internal and external factors both have an influence on students’ speaking difficult. The recommendations from this research are by creating good emotional relationships between teacher and students, conducting students cantered learning, and fun cooperative learning.

Analisis Faktor Faktor Yang Mempengaruhi Keinginan Mahasiswa Dalam Berinvestasi Di Pasar Modal Di Era Pandemi Covid-19

This study aims to identify and analyze the effect of investment risk, level of income (capital), investment motivation and basic knowledge of investment on investment interest in students of the Faculty of Economics, University of West Sulawesi. The research design is quantitative. The sample in this study were 93 students from the accounting study program and management study program, the Faculty of Economics, University of West Sulawesi, in 2017 and 2020. Data collection in this study used the questionnaire method. Instrument trials were analyzed using validity and reliability tests. The data analysis technique used in this study is the classical assumption, simple linear regression analysis and multiple linear regression analysis. The results of this study indicate that t count with a value of x1 of 4,883, x2 of 5,703, x3 of 2,253 and x4 of 2,401 is greater than the value of t table with a value of 1.662. The significance value of variable x to variable y is below 0.05 so that H1, H2, H3 and H4 can be accepted and it can be concluded that all variables x, namely Investment Risk, Level of Income (Capital), Motivation and Basic Knowledge have an effect on variable y, namely Investment Interest. The ability of the independent variables to explain changes in the dependent variable is 57.40%.

The Influence of Attitude, Subjective Norms, Perceived Behavioral Control, and Financial Literacy on Investment Intention

This study aims to examine the influence of attitude, subjective norm, perceived behavioral control, and financial literacy on stock investment intention in Batam State Poyltechnic students. This study refers to the Theory of Planned Behavior (TPB) to determine the factors that influence investment intentions. The method used in this study is a quantitative method and sample selection is based on the purposive sampling. A total of 185 respondents were obtained through a questionnaires which were distributed online via Google Drive to Batam State Polytechnic students, majoring in Business Management, Managerial Accounting Study Program class of 2019-2020. Data were analyzed using Structural Equation Modelling (SEM) which is processed with SPSS 25 and AMOS 21. The result of this study show that attitude, subjective norms, and perceived behavioral control have a positive and significant effect on investment intentions. However, financial literacy does not have significant effect on investment intention.