Publication Search

Because they aid in the understanding of the actual world by students, internships are an essential component of curricula in higher education. The Independent Campus Learning Internship program, which was introduced by the Republic of Indonesia's Ministry of Education, Culture, Research, and Technology at the beginning of 2020, is the subject of this study. The purpose of this program is to expose students to the outside world. experience working in an environment relevant to their subject of study in order to enhance graduates' hard and soft skills. Thus, the purpose of this study is to determine what competencies accounting students pick up from their MBKM internships across a range of sectors. In order to collect data for this study, accounting students in Indonesia who are doing MBKM internships are sent Google forms over social media. Using descriptive statistical methods, the data was analyzed, and 87 out of the 98 respondents made up a viable sample size. The analysis's findings demonstrated that most students had made progress in the hard and soft abilities needed in the job. The majority of students concur that their confidence in working in accounting has grown as a result of their internships, which have also enabled them to work independently on tasks, cooperate with others, evaluate data, and solve problems on their own. The majority of interns who complete their internships receive employment offers, demonstrating the effectiveness of internship programs in enhancing the abilities that businesses and industry deman.

This study aims to produce and test the feasibility of Training Materials Management of Household Financial Management in the Village Tasikmadu. This research method using Design-Based Research model. The results of the final evaluation showed that 93% -95% of the learners received excellent training evaluation results, 95% -100% of the study participants gave positive responses to the training model, 89% of the students were active in training, and 79% of the studying population had implemented financial Accounting. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. This training development is easy to apply, effective and practical, as it is developed and designed in a contextual and flexible way that is modified according to the needs and circumstances of the field. In addition, the guidebook provided in this model of financial management training has been made as attractive as possible to facilitate training activities taking into account the characteristics of female fishermen as learning citizens. So when this resource is applied it will create a fun and interesting training atmosphere.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

This study aims to examine the effect of emotional quotient, spiritual quotient, 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 at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the 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.

The emergence of the era of society 5.0 is colored by the rapid world of digitalization which describes almost all areas of life including the accountant profession. This study aims to determine the development of digitalization towards society 5.0 and the efforts and challenges made by the accounting profession in facing that era. In this study using a qualitative approach method with interview techniques through online and offline to 2 Respondents of Public Accounting Firms and 2 Respondents of Tax Consultant Firms. The era of Society 5.0 requires accountants to understand technology and use it in their work. The reason is, accountants play an important role in the world of finance and business, which has a positive impact on efficiency and effectiveness. Therefore, accountant learning must be adapted to technological developments to prepare future accountants who can face the challenges of the digital era.

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.

The purpose of this study was to improve student achievement in class XI AK.2 SMK St. Willibrodus Betun in Accounting subject through the application of peer tutoring learning methods. The problems faced are the lack of student interest in accounting subjects, and the difficulty of maintaining focus during class. This has a negative impact on their academic performance. The proposed solution involves utilizing the peer tutoring method, whereby students receive assistance from their classmates in understanding accounting concepts. The research was conducted using the Classroom Action Research (CAR) method and involved 20 students as research subjects. The results showed that there was a significant increase in student achievement after the application of the peer tutoring method. In cycle I, 13 students successfully completed their studies with an average formative test score of 74.50 and a percentage of learning completeness of 65.00. In cycle II there was an increase in the number of students who completed their studies, with a total of 18 students. The average score of formative tests also increased to 88.00, and the percentage of complete learning reached 90.00. The conclusion drawn is that peer tutoring is an effective learning method in improving the academic achievement of Accounting students.

The purpose of this study was to evaluate the effectiveness of the Problem Based Learning (PBL) model in improving student learning outcomes in SMA. The research was conducted in two cycles at SMA Negeri 1 West Malacca. Data were obtained through observing learning activities, formative tests, and summarizing student scores. The results showed that there was a significant increase in cycle II compared to cycle I. The number of students who completed learning increased from 23 to 32 students, the average score of formative tests increased from 69.57 to 84.29, and the percentage of learning completeness increased. from 65.71 to 91.43. PBL implementation yields gains in increasing student participation, student-teacher interaction, student engagement, and overall student learning outcomes. Problem-based learning encourages students to engage in critical thinking, collaboration and discussion. The integration of relevant information sources also increases students' understanding of the subject matter. In conclusion, the application of Problem-Based Learning (PBL) significantly improves student learning outcomes and makes a positive contribution in the context of learning in SMA.  

This study aims to determine the implementation process of strategic management in improving the quality of higher education at the Faculty of Economics, University of Bangka Belitung. This research uses descriptive method with quantitative approach. The population of this study were all students of the Faculty of Economics, Siliwangi University. The sample taken was 35 student representatives consisting of Management, Accounting, Economics, and Digital Business majors. Data collection was carried out by conducting observations and distributing questionnaires distributed using Google Form. The data collected is then processed by analysis. Based on the analysis and discussion that has been carried out, it can be concluded that the implementation of strategic management plays an important role in improving the quality of higher education at the Faculty of Economics, University of Bangka Belitung. The provision of facilities that support the administration and learning process, satisfying services, active participation of teaching staff and students, effective performance evaluation and control, and collaboration of all components are key factors in the implementation of strategic management.

The purpose of this study was to determine the management of Business Centers in Vocational High Schools (2) the effectiveness of the role of Business Centers as entrepreneurship learning units in Vocational High Schools, (3) Empowerment of Business Centers as a means of fostering entrepreneurial characteristics in students. The method used in this research is Systematic Literature Review (SLR) by collecting and analyzing journals related to keywords. Based on the literature study conducted, it was found that the Management of Vocational High School Business Centers has an average of 3 sections. The first part is the photocopy room, used for the practical activities of students majoring in Office Administration and Sharia Banking, the second part is the production room, used for the practical activities of the marketing department, the third is the entrepreneurship room, used for students majoring in Marketing, but students majoring in Office Administration, Accounting, Banking Syariah is also actively involved in the management of the Business Center in the entrepreneurship space. (2) The role of the Business Center as an entrepreneurship learning unit in Vocational High Schools is very good as can be seen from the increasing enthusiasm of students in participating in entrepreneurship learning, with the Business Center students have a place to practice entrepreneurship theory that has been taught by the teacher. In addition, students become tenacious, creative and active in doing entrepreneurial assignments given by the teacher. (3) Empowerment of the Business Center as a means of cultivating entrepreneurial characteristics for students has gone well, it can be seen from some students, most of the students have been able to read business opportunities, and can manage sales finances. Thus it can foster the characteristics of an entrepreneurial spirit in students.

The purpose of this study was to examine the effect of emotional intelligence and learning interest on the level of understanding of accounting. This study uses primary data which includes questions in the form of a questionnaire that is measured using a Likert scale. The research sample is 133 students who had completed introductory accounting courses. The results showed that emotional intelligence had an effect of 64,4% on students understanding of accounting and learning interest had an effect of 72,2% on students understanding of accounting, simultaneously emotional intelligence and student learning interest had a positive and significant impact on the level of accounting of faculty students economics study program of management and accounting at Pasim National University.    

This study aims to determine the role of information technology in public sector accounting in preventing fraud that occurs in public sector organizations. The research conducted was a literature review research based on articles appropriate to the research topic for further analysis. The result of this research is that there are fraud prevention methods which include technical strategies and preventive strategies. The technical strategy includes efforts to prevent fraud through the use of privacy officer services, IoT access, managing data access, establishing timely reporting, and controlling data in real time. The preventive strategy is in the form of developing a fraud detection system that is run using machine algorithms, data mining, and meta learning methods.

The problem faced by Vocational High Schools Accounting teachers in Tulungagung Regency is that the concept of higher order thinking skills has not been implemented optimally in compiling accounting questions. The purpose of holding this community service is to increase understanding of by Vocational High Schools Accounting teachers in compiling accounting questions based on higher order thinking skills. The method of community service activities is in the form of training for members of the Vocational High Schools Accounting Teachers Organization in Tulungagung Regency. This activity consists of the preparation stage, the implementation stage, and the monitoring and evaluation stage. The results of the evaluation of this activity showed that vocational Accounting teachers in Tulungagung Regency had a better understanding of the concept of higher order thinking skills and their application in compiling accounting questions.