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This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.     

This study discusses social media-based English learning strategies in a case study on @glishbygiovana Instagram account. The background of the study is based on the increasing use of social media as a flexible alternative learning tool, especially among the younger generation. The main objective of this study is to analyze the type of content, presentation format, audience interaction, and the impact of reporting English skills on increasing followers. The study utilized a descriptive qualitative method in a case study approach. The results showed that short videos such as stories and comments, educational signatures, and interactive characteristics successfully attracted users' attention and increased active participation in the learning process. The interaction formed between accounting assistants and followers creates a supportive and dynamic learning community. These results suggest that social media, particularly Instagram, can be an effective and enjoyable learning tool when consistently relevant. The effectiveness of this study demonstrates the potential of social media as an adaptive educational platform for modern learning needs and can be used as a model for formal non-classroom English teaching strategies.

The development of digital technology and artificial intelligence (AI) has brought major changes in the world of accounting, both in terms of work processes and the professional competencies needed. This Community Service activity aims to improve the digital competence of Vocational High School (SMK) students in the field of accounting, especially in understanding and adopting the role of technology and AI wisely. The activity was carried out in the form of an educational seminar at SMK Al Fatah Banjarnegara involving 100 students majoring in Accounting. The material includes the transformation of the accounting profession due to digitalization, the introduction of AI-based accounting software, and the importance of data literacy and critical thinking skills. The results of the activity showed an increase in students' understanding of the role of AI in accounting, as well as the formation of a mindset that AI is a tool, not a substitute for the human profession. This activity has a positive impact on fostering digital awareness, readiness to adapt, and student learning motivation. Potential future development includes practical training and replication of similar activities in other vocational schools. With the right approach, vocational school students can be prepared to become a superior and relevant vocational workforce in the era of digital transformation.

This study aims to examine the effect of interaction frequency among 2023 cohort Sharia Accounting students on the effectiveness of online learning. The research was motivated by the increasing implementation of online classes, especially during lecturer absences or national holidays. A quantitative approach was applied through a questionnaire distributed to students. Data were analyzed using validity, reliability, normality, homogeneity, and One Way ANOVA tests. The results indicate that although students showed a reasonable frequency of interaction, there was no significant effect on learning effectiveness. This suggests that interaction alone may not be the key factor in successful online learning. Other elements such as motivation, teaching methods, and learning environment may also play an important role. The study recommends that students engage more consistently in class and that lecturers develop more engaging and interactive online learning strategies.

This study investigates the relationship between the level of fourth-semester students' interest in a course and their learning drive. The research focus is on students from the Sharia Accounting Study Program at UIN Sunan Gunung Djati Bandung, batch of 2023. We assume that interest in a course can influence learning enthusiasm, which subsequently impacts the quality of learning and academic achievement. A quantitative approach, specifically a correlational design, was applied in this research. Questionnaires were distributed to fourth-semester students to collect data, which were then analyzed using the Pearson correlation test. The research results indicate a substantial relationship between students' interest in a course and their learning motivation; an increase in interest is directly proportional to an increase in motivation.

This study aims to determine the difference in learning outcomes of computerized accounting subjects before and after the implementation of differentiated instruction. This study uses an experimental method in the form of one group pretest-posttest with a total sample of 36 students in grade 11 of the Accounting Department. The statistical test results show the value of Asymp. Sig. (2-tailed) value of 0.000 <0.05. Thus, hypothesis testing which states that there are differences in learning outcomes of computerized accounting subjects before and after the implementation of differentiated instruction is accepted in this study.

The implementation of Pancasila values ​​in communication ethics between students and teachers is an important aspect in creating a harmonious and character-based educational environment. This study aims to describe how the implementation of Pancasila values ​​in communication ethics between students and teachers at SMK Pemuda 1 Kesamben. This study applies a qualitative descriptive approach with data collection techniques that include observation, interviews, and documentation studies. Data analysis is carried out through the stages of data reduction, data presentation, and drawing conclusions. To ensure the validity of the data, data triangulation techniques are used. The results of this study show that the implementation of Pancasila values ​​in student and teacher communication is reflected in three main indicators: (1) Politeness (the principles of Divinity and Humanity) can be seen from the choice of good and not rude words, the use of good language, and the right tone of voice. (2) Effectiveness of communication (the principle of Democracy) is shown through the delivery of clear and easy-to-understand opinions and maintaining communication on track. (3) Mutual respect (the principle of Unity and Social Justice) can be seen from respecting the teacher's opinion and respecting differences of opinion, listening when the teacher speaks, and responding wisely when communicating with the teacher. Class XI Accounting students at SMK Pemuda 1 Kesamben have implemented Pancasila values ​​in communication ethics with teachers during the PPKn learning well.

In an increasingly globalized job market, English-speaking proficiency has become an essential skill, particularly for non-English major students such as those in Accounting. This study aims to identify and analyze the factors influencing the speaking performance of students in the Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Jember. Utilizing a quantitative approach and survey method, data were collected from 218 students selected through stratified random sampling. Instruments included questionnaires measuring language anxiety, self-efficacy, learning motivation, learning environment, and exposure to English, as well as an English-speaking test. The findings reveal that internal factors such as language anxiety, self-efficacy, and learning motivation significantly influence speaking performance. Meanwhile, external factors—learning environment and exposure to English—also contribute, albeit to a lesser extent. The results suggest the need for a holistic approach in improving students’ English-speaking abilities by addressing both psychological and environmental aspects of learning.

This study examines the extent to which the compatibility between a student's major and their interests affects their learning experience at Universitas Negeri Medan (UNIMED), particularly in the Accounting Department. The findings indicate that many students feel that their major aligns with their interests, which in turn boosts their enthusiasm for learning. However, some students choose their major due to parental pressure or promising job prospects, which ultimately leads to difficulties in their studies. Additionally, students face various challenges in the learning process, ranging from heavy academic workloads, difficulties in understanding certain subjects, to the pressure of managing time between classes and other activities. These challenges are exacerbated by the demands of mastering accounting technology and adapting to an Outcome-Based Education system. To overcome these obstacles, students employ various strategies, such as improving time management, seeking additional learning resources, joining academic communities, and securing scholarships or part-time jobs for those experiencing financial constraints. This research confirms that the alignment of a major with a student's interests significantly influences their academic success. Therefore, it is essential for the university to provide better guidance in major selection and offer enhanced academic support to help students adapt more easily and succeed in their studies.

Predicting credit worthiness is an important step for banks to reduce the risk of bad credit. This research compares the performance of four classification algorithms, namely SVM, Naïve Bayes, Random Forest and Decision Tree using simulated datasets. The results obtained on the metrics of accuracy, precision, recall, F1 score, and AUC-ROC, show that Decision Tree has the best performance with 42.5% accuracy, 48.3% precision, 47.5% recall, 47.5% F1 score, and AUC 0.60, indicating its ability to is in differentiating credit worthiness. Random Forest achieved an accuracy of 37.5% and an AUC of 0.493, while Naïve Bayes had the lowest accuracy with an accuracy of 27.5% and an AUC of 0.425. SVM gives better results than Naïve Bayes but is still inferior to Decision Tree. This research recommends implementing a Decision Tree as the main model with optimization through hyperparameter tuning, adding relevant features, and handling data accounting. These results are expected to support banking decision making more effectively and efficiently.

This training aims to serve the community to provide an understanding to grocery store entrepreneurs about the importance of recording or bookkeeping of their activities and business progress, and to introduce the BukuWarung application to grocery store entrepreneurs in Marga Bakti Village. The problem found was their lack of knowledge and understanding of accounting, especially recording and bookkeeping to the preparation of financial reports. Their previous understanding that recording and bookkeeping were difficult, troublesome, and time-consuming became an obstacle to learning accounting. In the era of IT-based technology and the Internet of Things (IoT), the use of BukuWarung-based technology that can be accessed anywhere has become a basic human need. The BukuWarung-based bookkeeping application can be used as a tool for recording the flow of money in and out that can be used easily and applicatively for business actors, both small and medium.

With advancements in technology, communication has become easier and more effective, especially through digital media. In the context of education, videos serve as a valuable source of information. This study aims to analyze the use of representative speech acts in the video "Understanding Accounting Without Memorization" on the Akuntan Tampan YouTube channel as a learning resource for students. Representative speech acts function to convey information clearly and convincingly. The approach used in this study is descriptive qualitative, with data collection techniques involving observation and note-taking from the video released on December 10, 2016. The researcher analyzes the patterns of speech acts used in the video, identifying types of representative speech acts that serve to explain accounting concepts in a simple and comprehensible manner for the audience, particularly for students. The analysis results indicate that there are 50 representative speech acts employed to reinforce information and aid in the understanding of accounting concepts without relying on complicated memorization methods. This research is expected to contribute to a deeper understanding of the utilization of speech acts in digital educational content. Furthermore, the findings of this study may serve as a reference for educators in enhancing the quality of learning, particularly in presenting complex material more effectively and engagingly for students.

This study aims to develop e-comic-based learning media to enhance the motivation of Grade XII students at SMA Kolombo in learning adjusting journal entries for service companies. The research employed the ADDIE development model with a control group experimental design. Media evaluations indicated that the e-comic is highly feasible, scoring 4.77 from media experts, 3.88 from material experts, and 5.27 from Accounting teachers. Data collected through observations, interviews, and questionnaires showed a significant motivation improvement in the experimental class, with average scores increasing from 90.62 to 105.69, compared to a less significant increase in the control group. An independent t-test confirmed significant differences between the groups (p < 0.05), demonstrating the e-d effectiveness. This study recommends e-comic media as an engaging, interactive, and efficient innovation to improve students' motivation in learning accounting concept..

The purpose of implementing Community Service (PkM) is to overcome the problems faced by community service partners, namely difficulties in learning accounting for class XII SOS students at SMAK St. Darius Larantuka. This activity is also a follow-up to the previous study entitled "Analysis of Difficulties in Learning Accounting for the Sub-Material of Service Company Worksheets for Class XII SOS Students at SMAK St. Darius Larantuka in the 2024/2025 Academic Year". The form of community service carried out is training and assistance in compiling worksheets for service companies. The participants involved were 20 students from class XII SOS 2. This activity was carried out in three stages, namely: 1) delivery of material regarding worksheets for service companies, 2) practice of compiling worksheets, and 3) evaluation of work results. The material was delivered collaboratively by the economics subject teacher, Mr. Abel Andisolo Sogen, S.Pd, and the community service lecturer, Mrs. Maria Fatima B. Beribe, M.Pd. In the practice stage, participants were asked to compile worksheets based on the case studies that had been submitted. During this process, participants were assisted by the service team until they achieved the expected results. To measure the participants' abilities and skills in compiling working papers, they were then asked to complete different case study questions independently. The results of the participants' work were analyzed using qualitative analysis methods, which showed an increase in understanding and skills during independent practice compared to during mentoring. This is reflected in the scores obtained by the participants, which ranged from 85 to 95, and reached the target of 90% of what the service team wanted. However, there were several participants who had difficulty in compiling working papers due to lack of accuracy in the calculations, so that the calculation results in the Balance Sheet column were not balanced.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

This research aims to analyze the factors that influence the academic achievement and motivation of students in the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Surabaya. Achievement is one of the important academic indicators in reflecting the success of the learning process in higher education. The research results show that student learning motivation has a significant influence on academic achievement, followed by effective teaching methods and the availability of supporting facilities. Social environmental support, such as the role of family and peers, was also found to have a positive contribution. . These findings have the impact that improving the quality of learning and providing holistic support can help students achieve persistence,

Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.