Pengaruh Literasi Keuangan Terhadap Perilaku Mahasiswa Dalam Mengelola Keuangan

Tujuan penelitian ini adalah untuk menginvestigasi determinan perilaku keuangan mahasiswa Akuntansi. Financial literacy didefinisikan sebagai pengetahuan dan kemampuan seseorang dalam mengelola keuangan. Sampel penelitian sebanyak 75 mahasiswa Akuntansi. Pengumpulan data dilakukan dengan kuesioner dan pengujian menggunakan path analysis (analisis jalur). Metode penyampelan menggunakan convenience sampling. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku keuangan mahasiswa akan tetapi gender, usia, kemampuan akademis dan pengalaman kerja tidak terbukti memiliki korelasi dengan perilaku keuangan mahasiswa. Hasil temuan penelitian ini menunjukkan bahwa financial literacy merupakan determinan perilaku keuangan

Apakah Self-Efficacy Memoderasi Hubungan antara Digital Literacy, Self-Directed Learning, dan Creative Thinking dengan Prestasi Belajar Siswa?

This research aims to determine the influence of digital literacy, self-directed learning, and creative thinking on learning achievement with self-efficacy as a moderating variable. This research uses an explanatory quantitative approach. The research sample was 107 Accounting students obtained using the saturated sampling method. Data was collected through closed questionnaires and then analyzed using Moderated Regression Analysis (MRA). The results indicate that digital literacy has a positive effect on learning achievement, but self-efficacy cannot moderate the influence of digital literacy on learning achievement. This research also found that self-directed learning has a positive effect on learning achievement and self-efficacy is proven to strengthen the influence of self-directed learning on learning achievement. Creative thinking ability also has a positive effect on learning achievement and self-efficacy can strengthen the influence of creative thinking on learning achievement. Therefore, students must be able to improve their digital literacy, self-directed learning, creative thinking and self-efficacy skills to increase their learning achievements

Technical Competencies Required by Accountants: An Analysis of Accounting Job Advertisements

The changing of business environment raises the question about the priority skills that are needed by the labour market in Indonesia. This study focuses on technical competencies in accounting education by exploring the company's point of view. This study aims to determine the technical competencies needed by accountants through analysis of accounting job advertisements. This study uses content analysis on 612 online job vacancies. The data was then tested differently using the non-parametric Kruskal Wallis test. The findings of this study indicated that information technology and financial reporting skills are the most needed technical competencies by companies. Specifically, the skills that should be mastered by accountants are the skills to use Microsoft office packages and prepare company financial reports. In addition, this study found that there are differences in the need for accounting technical competencies in each job position. The results of this study are expected to provide insight and self-reflection to accounting graduates regarding the technical competencies needed to enter the world of work, so that accounting graduates can fit themselves with the required skills so that they can easily be accepted in the desired job

Pengembangan Media Pembelajaran Untuk Matakuliah Statistika

The Covid-19 pandemic causes many problems in online learning. The number of problems faced by students in statistics courses motivates this research. The purpose of this research is to develop and to produce a product in the form of learning videos for Statistics courses. This study used Borg & Gall development model which was modified into 7 stages, consists of need analysis, design and development, validation, revision I and trials. Data collection methods used validation sheets and questionnaire which were analysed descriptively. The research developed learning media that has been validated using expert judgment validation technique. The results showed that the learning video is valid/feasible to use as alternative media for Statistics course

PRAKTIK AKUNTANSI PADA BISNIS RETAIL: SEBUAH STUDI FENOMENOLOGI

The purpose of this research is to understand the implementations of Accounting in Small and Medium Enterprise (SMEs). Therefore, this research is developed based on interpretive paradigm. Phenomenology is used to explore comprehensive meaning of accounting practice in Small and Medium Enterprise (SMEs). The result shows that Small and Medium Enterprise (SMEs) doesn’t have a formal bookkeeping (accounting) to operate their business. It is caused by their assumption that having bookkeeping (accounting) is not efficient and make dificulities for them. Beside that, they don’t have knowledge and skill to do that activity (bookkeeping/accounting).  Â

Academic Cheating : Dimensi Fraud Diamond Theory

The purpose of this study was to test academic cheating behavior among students by using elements of the fraud diamond, namely pressure, opportunity, rationalization, and ability. Using a simple random sampling technique, the research sample was obtained as many as 195 accounting students. This research uses a quantitative approach with the type of explanatory research. Data collection obtained by distributing questionnaires and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results shows that the elements of opportunity and ability have a significant positive effect on students' academic cheating behavior. While the element of pressure and rationalization does not affect students in committing academic fraud

Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlemen

Student-Centered Learning: Social Capital dan Knowledge Sharing Pada Mata Kuliah Akuntansi Keuangan Lanjutan

Student-centered learning menjadi salah satu pendekatan pembelajaran yang digunakan oleh pengajar untuk meningkatkan keterlibatan dan kemampuan berpikir kritis mahasiswa. Dengan pendekatan kuantitatif-eksplanatif, penelitian ini memiliki tujuan untuk menganalisis bagaimana partisipasi mahasiswa selama mata kuliah Akuntansi Keuangan Lanjutan ditinjau dari perspektif teori modal sosial dan knowledge sharing. Pengambilan sampel dengan teknik purposive sampling, ditentukan sebanyak 370 mahasiswa akuntansi di Perguruan Tinggi Negeri Kota Malang menjadi responden dalam penelitian ini. Analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa interaksi sosial, kepercayaan sosial, reciprocity, dan norma sosial memiliki pengaruh positif terhadap knowledge sharing.          &nbsp

VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning

This research aims to produce learning media products based on Excel VBA (Visual Basic for Applications) in accounting practice learning. This research used the R&D method with the ADDIE model, namely: Analyze, Design, Develop, Implement, and Evaluate. The subjects in this research were Grade XI Financial and Institutional Accounting students at SMK Negeri 2 Kediri. The results showed that the Excel VBA-based learning media showed the media’s feasibility with validation test results by media expert of 100% and material expert of 90.87% and feasible category. In addition, the results of validation test on field practitioners (teachers) and students showed practicality and feasibility of the application of 98.61% and 93.25% respectively for accounting practice learning in Accounting Vocational Schools. Therefore, the presence of Excel VBA application as a learning medium developed is very effective and suitable for use in Accounting Vocational Schools

Premature Sign-Off of Audit Procedure

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa