Undergraduate Accounting Research Articles

Pendampingan Usaha Mikro Kecil Menengah (UMKM) terhadap Pemanfaatan Pemasaran, Desain, dan Pembukuan Digital pada Usaha Pawon Bulek Chips di Kelurahan Klandasan Ulu Balikpapan

Field Work Practice (Innovation Development (PKL/PI)) is a course that must be taken as one of the graduation requirements in completing an undergraduate education degree by students of the Undergraduate Study Program (S1) at STIE Madani Balikpapan. Innovation Development (PI) is a form of service activities of STIE Madani students both undergraduate Accounting and undergraduate Management programs to the community. This activity is carried out for 3 months, from August to October 2024. One of the villages where the Innovation Development (PI) activity was carried out was the Klandasan Ulu village which was carried out by group 4. Innovation Development was carried out in the form of assistance to MSMEs Pawon Bulek Chips in RT 44 Klandasan Ulu Village and conducting seminars on marketing strategies. The seminar activities carried out were digital marketing with the title Building Brand Awarness Through Social Media: Latest Techniques and Trends. Aims to provide an understanding to MSME players and their surroundings about the importance of digital marketing in the current era. With this development, it is hoped that MSME players can reach wider marketing and further utilize digital applications to make products more developed among the community.

Determinants of learning strategies among undergraduate accounting students: a study in an emerging economy

Determinants of learning strategies among undergraduate accounting students: a study in an emerging economy

Does culture influence the development of personality traits of accounting students at Indian universities?

ABSTRACT Personality traits underpin behaviour and influence professional judgement, leadership, creative thinking and decision-making in accounting. This study examines the influence of culture on the development of personality traits of undergraduate accounting students using survey results collected from four culturally diverse regions in India. Our results indicate that the cultural dimensions of individualism, uncertainty avoidance and masculinity significantly influenced the personality traits of extraversion, agreeableness and conscientiousness. The findings highlight the need for accounting educators and professional accounting bodies to consider culture and personality traits when designing pedagogical strategies for developing various skills in culturally diverse cohorts.

Analisis Perbedaan Preferensi Karir Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa S1 Akuntansi di Kota Padang)

This study is aimed to determine whether there are differences in accounting students' career preferences before and after being given information about the pros and cons of public accountants and private accountants. This study utilizes Expectancy theory and Herzberg's two factor theory. The study's population consists of undergraduate accounting students in Padang City, and data is collected by a survey distributed directly and via google form to accounting students at six universities in Padang. Hypothesis testing employs non-parametric analysis, namely the McNemar test. The findings of the study indicated a notable distinction in the career choices of accounting students prior to and following the provision of pros and cons information, with a significant value of 0.001. Salary and work-life balance are two aspects that influence students' motivation and expectations while considering a career as a public or private accountant.

Determinants of Social Entrepreneurial Intentions among Undergraduate Accounting Students in Malaysia: Conceptual Paper

Determinants of Social Entrepreneurial Intentions among Undergraduate Accounting Students in Malaysia: Conceptual Paper

Determine Good University Governance In Sustainable Competitive Competition At State Universities In Surabaya

This research aims to test the influence of Reputation, Legitimacy, Transparency on Good University Governance. In this research, reputation is proxied by performance, innovation, social responsibility, service, governance and workplace climate. Legitimacy is proxied by pragmatic legitimacy, moral legitimacy and cognitive legitimacy. Transparency is proxied by openness, clarity, open access and availability. Good University Governance proxied by independence, accountability, responsibility and fairness. The research method used in this research is a quantitative approach. The data used in this research came from the results of a questionnaire from undergraduate accounting students at state universities in Surabaya. This research uses the SmartPLS statistical test tool.The results of this research influence the variables reputation, legitimacy and transparency Good University Governance. The reputation variable influences good university governance at state universities in Surabaya. Legitimacy influences good university governanace at state universities in Surabaya. Transparency influences good university governance at state universities in Surabaya

Understanding the students’ learning style to enhance the effectivity of learning method: a study on accounting students

Research aims: The study aims to test the students’ learning style preferences and investigate the influence of the lecturer's teaching methods in the accounting study program.Design/Methodology/Approach: This study used the Quasi-Experimental method. This experiment research was a non-equivalent control group design joined by 552 students of the undergraduate accounting program. Every respondent completed a questionnaire regarding the individual learning style (pre-test and post-test) and filled out a score on the learning style that the lecturer had presented. Afterward, an independent sample t-test was conducted to test the relationship between students’ learning styles and the lecturer’s learning methods.Research findings: This study revealed that most students in the accounting program had a passive learning style rather than an active one. Additionally, the research found that active teaching methods were more effective for students with an active learning style compared to passive teaching methods for students with a passive learning style. There was no difference in learning styles between active and passive students under the two teaching methods because the student groups were not previously separated based on learning styles.Theoretical contribution/Originality: Understanding students' learning styles is essential to enhance the accuracy of lecturers' teaching methods in the teaching and learning process, particularly in accounting. Studies on evaluating students' learning styles and examining their relationship with lecturers' teaching methods have been widely conducted in other disciplines, except in accounting within the Indonesian context. It can provide new insights into the field of accounting education and behavior.

The Moderating Effect of Monitoring on The Relationship Between Adverse Selection and Decision-Making Involving Escalation Situations: An Experimental Study

The streams of research on adverse selection and escalation of commitment are still inconclusive and limited by only manipulating adverse selection in 2 conditions, namely the presence and absence of adverse selection. Meanwhile, the literature shows that adverse selection will always exist in agency contracts even though the information asymmetry mechanism has been modified. This study considers adverse selection manipulation into two levels: high and low. This research investigates the moderating effect of supervision on the impact of adverse selection and commitment escalation. This research used an experimental method with a 2 x 2 factorial design between subjects. This study involved undergraduate accounting students as extension practitioners. The test results show that different levels of adverse selection impact levels of commitment escalation. The research also indicates that supervision is quite effective in filtering the impact of adverse selection on commitment escalation behavior

Analysis of the Influence of Diamond Fraud, Integrity, and Religiosity on Academic Fraud Behavior

This study aims to determine the effect of pressure, opportunity, rationalization, capability, integrity, and religiosity on academic cheating behaviour in undergraduate accounting students from Islamic-based universities in Semarang. This research is included in the comparative causal research. The population of this study was undergraduate accounting students from Islamic-based universities in the city of Semarang, namely Universitas Islam Sultan Agung, Muhammadiyah University, Wahid Hasyim University, and UIN Walisongo Semarang. The sampling technique used was purposive sampling. The sample used in this study was 60 students. The data analysis techniques used are descriptive statistics, data quality test, classical assumption test, multiple linear regression analysis, model goodness test, and individual parameter significance test. Pressure has been proven to positively and significantly affect the academic cheating behaviour of accounting students from Islamic-based universities in Semarang. Pressure is proven to have a positive and significant effect. Opportunity is proven to have a positive and significant effect. Rationalization is proven to have a positive and significant effect. Ability is not proven to have a significant effect. Integrity has yet to be proven to have a significant effect. This means that high integrity does not influence students to suppress academic cheating behaviour. Religiosity has not been proven to significantly affect the academic cheating behaviour of accounting students at Islamic-based colleges in Semarang City. This means that high religiosity does not influence students to suppress academic cheating behaviour.

Research Transformation through Multi-Paradigm Methodology Training for Undergraduate Accounting Students

The exploration of scientific disciplines is not only monodisciplinary but has developed into transdisciplinary, even multidisciplinary. Faculty of Economics and Business Universitas Brawijaya is a producer of scientific research, but unfortunately undergraduate students still have limitations related to multi-paradigm research methodology. The implementation of this Multiparadigm Methodology Training activity aims to provide an understanding of alternative methodologies in research using qualitative methods for accounting undergraduate students. The main focus is to increase students' understanding and awareness of Multiparadigm Research Methodology. the techniques used in this PKM activity are pre-test, material presentation, post-test, and question and answer discussion. The method for assessing the success of this activity uses different tests from the pretest and post-test results. The data results will be tested using a paired sample t test with the object of this PKM research, namely undergraduate accounting students of FEB Universitas Brawijaya who attended the activity. The results of the t-test show that (1) descriptive analysis of the average value shows an increase from 59.2 to 94.1; (2) The statistical test results show that there is a significant difference between the pre-test and post-test, which indicates that there is a significant effect after the treatment. The statistical test results confirm that there is a significant effect on the participants' scores before and after receiving the treatment, as well as a significant increase in the participants' average scores, which shows that the exposure to the materials provided is quite effective in improving their understanding in Qualitative Methods Training. The implication of this research is that participants have a broader insight into muti-paradigm methodology and can apply it in research.

Pengaruh Pertimbangan Pasar Kerja, Kecerdasan Adversitas, Efikasi Diri, dan Nilai Sosial terhadap Minat Menjadi Akuntan Publik

The study aims to identify the influence of job market considerations, adversity intelligence, self-efficacy, and social values ​​on interest in becoming a public accountant. The research population was 226 accredited undergraduate accounting students at state universities in Bali, class of 2020. Data was collected through a survey using probability sampling and simple random sampling techniques with a partial least square-based structural equation modeling (SEM-PLS) approach. The results show the job market considerations, adversity intelligence, self-efficacy, and social values ​​have a significant positive effect on interest in becoming a public accountant. The higher the independent variables, the interest in becoming a public accountant will increase.

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.

Pengaruh Lingkungan Wajib Pajak, Sikap Rasional Dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Wajib Pajak

This research aims to determine the influence of the taxpayer's environment, rational attitudes, and the use of information technology on taxpayer compliance. This type of research uses associative quantitative research. The population used in this research were students at Pamulang University, Undergraduate Accounting Study Program Semesters 1-8, Regular Ck and Cs. The sampling technique uses convinience sampling which determines the most suitable criteria for determining this research. The sampling technique used the Slovin formula so that the total sample used in this research was 100 respondents. The data analysis technique uses multiple linear regression with the help of SPSS version 28 software. The results of this research show that simultaneously the taxpayer's environment, rational attitudes and the use of information technology have a significant effect on taxpayer compliance. Meanwhile partially, the taxpayer's environment has no effect on taxpayer compliance. Rational attitudes have a significant effect on taxpayer compliance. The use of information technology has a significant effect on taxpayer compliance.

Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi

Fraud is a problem that often occurs and is a worrying issue among society, including in the world of education. The GPA is considered very valuable so that most students indicate fraud in the process of achieving a perfect score. This study investigates the influence of fraud pentagon variables on academic dishonesty behavior among undergraduate accounting students at faculty Economics and Businnes, Tanjungpura University, with dark triad factors as a moderating, while also exploring student prespecyives on GPA and the causes of academic dishonesty. This research focuses on understanding the influence of pressure, opportunity, rationalization, competence, and arrogance, which are combined in the fraud pentagon, contributing to academic fraud behavior with the dark triad: Machiavellianism, narcissism, and psychopathy used as moderation. This research uses quantitative methods with data collected throught survey with the help of Google forms. The data population from the research is undergraduate students in Accounting. Faculty of Economics and Business, Tanjungpura University. This research involved 100 students as respondents and data was processed using SPSS version 26 software. The research result showed that rationalization, competence, and arrogance had a positive effect in influencing academic fraud behaviour, while pressure and opportunity as moderation had a negative effect. The dark triad as moderation is unable to strengthen the variables of opportunity, competence, rationalization and arrogance towards academic fraud behavior.

Effects of experiential learning on intention to become a CPA

ABSTRACT The declining number of individuals taking and passing the Certified Public Accountant (CPA) exam worldwide, necessitates investigating the intention to become a CPA. Becoming a CPA is a career choice that student make as an undergraduate accounting major but not all students who make this choice pursue the certification. Prior research investigates experiential learning’s effects on career awareness and choice, yet no research to date has explored its role in student choices to become a CPA. Using a survey of 188 graduate and undergraduate students at two public universities, this research incorporates experiential learning in the Social Cognitive Career Theory (SCCT) model. Results show that as accounting students engage in more experiential learning activities, they build self-efficacy to become CPAs. This effect is greater for those with a lower grade point average (GPA). In addition, increased self-efficacy increases positive outcome expectations of becoming a CPA and decreases negative outcome expectations. Theoretical implications include expanding SCCT in an accounting context and finding positive effects of experiential learning on the intention to become a CPA and moderating effects of GPA. Practically, the results highlight institutional support for students engaging in multiple types of experiential learning including student organizations, internships, and community-based projects.

The Influence of Financial Literacy, Perception of Capital Capability, Return Expectation and Family Environment on the Intention to Invest in Shares of Students in the Capital Market

One of the most popular financial products among Indonesians, according to a survey by the Financial Services Authority (OJK), is capital market investment. The number of investors in the capital market has increased year by year, yet the growth rate is lowest in the stock sector. This study aims to examine the influence of financial literacy, perceptions of minimal capital, return expectations, and family environment on students' intention to invest in stocks in the capital market, based on the theory of planned behavior. This research employs a quantitative approach. The study was conducted on undergraduate accounting students at the Faculty of Economics and Business, Udayana University, from the year 2017-2023. Data were collected by distributing a questionnaire via Google Forms to accounting students at FEB UNUD. The population in this study was 1.203 people. The sample was selected using probability sampling with proportionate stratified random sampling, resulting in 300 respondents. Data analysis techniques included descriptive statistical techniques and multiple linear regression analysis using SPSS 25.0. The results of this study indicate that financial literacy, perceptions of minimal capital, return expectations, and family environment have a positive effect on students' intention to invest in stocks.

Measuring the Integration of Data Analytics in the Computerized Accounting Curriculum

This study demonstrates a framework for integrating data analytics into an existing undergraduate accounting curriculum, that students are introduced to data analytics progressively while not requiring additional semester credit units. The Qasim model proposes course learning outcomes related to data analysis with specific course levels from lecturers and students of accounting study program. The findings showed that data analysis materials are identified as existing and impact changes in learning materials. Empirically, there are differences in the level of understanding and mastery of skills in data analysis tools between lecturers and students. The course that needed to develop the adoption of data analysis material is intermediate financial accounting expansively. This model can be a reference for lecturers and curriculum committees when updating the accounting curriculum to include data analytics integrating.

A Framework to Identify Non-Achievers in eLearning Business Informatics Lab Courses

Learning Management Systems store valuable data in their repositories. Analyzing such data could contribute to identifying non-achievers in eLearning courses. This study presents an integrated framework (encompassing stages from a risk management process) to predict non-achievers in eLearning Business Informatics Lab Courses through a discriminant function analysis of student engagement data. In detail, data regarding with student interaction with the learning activities were elicited from the Moodle LMS log files. The paper also presents a specific eLearning Business Informatics Lab Course, designed upon Business Informatics competencies, tailored to a Business Informatics Curriculum for undergraduate Accounting Students. A discriminant function analysis was used to develop a competent prediction model. Linear discriminant functions were generated for achievers and non-achievers respectively. Students were classified into non-achievers or achievers according to the maximum score of the discriminant functions. The high classification percentage of our model indicates that our framework could be used to identify non-achievers in any eLearning Business Informatics Lab course sharing the same structure. A linear discriminant analysis (LDA) was also employed to indicate the training potential of our model. The evaluation metrics of our trained model indicate that our model could potentially be used to develop an alert system.

THE The Effect Of Perceived Ease Of Use, Perceived Usefulness, Perceived Security, And Perceived Credibility Mobile Banking As A Digital Payment On The Financial Management Of Undergraduate Accounting Students At State Universities In Surabaya

THE The Effect Of Perceived Ease Of Use, Perceived Usefulness, Perceived Security, And Perceived Credibility Mobile Banking As A Digital Payment On The Financial Management Of Undergraduate Accounting Students At State Universities In Surabaya

Research on the Cultivation Mode of Management Accounting Talents in Applied Undergraduate Colleges in the Age of Digital Intelligence — Taking Guangzhou Huashang College as an Example

The in-depth application of modern information technology in the accounting industry, such as big data and artificial intelligence, has brought profound changes to the accounting industry, and the enterprises have put forward new requirements for the professional competence of accounting talents, which also poses challenges to the cultivation of undergraduate accounting talents. The paper first analyzes the demand for the professional competence of accounting talents by enterprises in the era of digital intelligence, as well as the dilemmas faced by applied undergraduate colleges and universities in the cultivation of talents. Combined with the Framework of China’s Professional Competence in Management Accounting and the competency model of management accountants, Guangzhou Huashang College actively explores the path of talent cultivation, and puts forward the creative “Three Constructions and Four Combinations”. It provides an exploratory path for undergraduate colleges and universities to cultivate accounting talents in the era of digital intelligence from the aspects of target orientation, curriculum system, practical teaching, and faculty.