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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.

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 research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.

Good financial management is an important skill that needs to be taught early on. The learning process of financial reporting at the high school level aims to provide students with a basic understanding of accounting principles and the ability to prepare financial reports. This activity is part of a community service program designed to improve financial literacy and prepare the younger generation to face future economic challenges. The method used involves a practical approach with the delivery of basic theory, case-based training, and evaluation of learning outcomes. The results of the activity showed an increase in students' understanding of financial reporting concepts, such as balance sheets, income statements, and cash flows. Further discussion highlighted the importance of integrating this material into the school curriculum so that students are better prepared to face the world of work and independent businesses.

This study aims to reveal (i) the improvement of self-regulated learning skills (SRL) through problem-based learning (PBL), and (ii) the improvement of lecturers’ performance in implementing PBL. To achieve these purposes, a lesson study with two cycles was conducted. Each cycle consisted of plan phase, do phase, and see phase. The study was conducted to the 3rd semester Advance Accounting Students at Musamus University who attended the Introduction to Accounting course. There were 40 students as the research subjects. The sampling technique used to collect data regarding SRL was questionnaires which were flled out by the students; while the data regarding the lecturer’s performance was collected by observation sheets that were flled out by students and members of lesson study group. The study has proved that: (i) the implementation of PBL could improve SRL even though the level of achievement was still not optimal, and (ii) the level of achievement of the lecturer’s performance in implementing PBL was optimal and improving

The objectives of this research are: (1) Producing interactive learning media based on articulate storyline 3 in high school accounting learning subjects. (2) Producinh interactive learning media based on articulate storyline 3 which is feasible in learning high school accounting. (3) Knowing the effectiveness of interactive media development based on articulate storyline 3 in high school accounting subjects in increasing students' learning motivation.The type of the research used is research and development with the ADDIE model. The media trial design used a nonequivalent control group experimental design. The feasibility of the product was tested by media experts, material experts, learning practitioners namely teachers, and media users namely students. The media was tested on the research subjects, namely students of class XII IPS 3 SMA N 1 Seyegan. Data collection was carried out by using observation, interviews, and questionnaires. The data collection instruments used interview guidelines, expert validation questionnaire, material validation questionnaire, teacher response questionnaire, student response questionnaire, and student motivation questionnaire. The feasibility of the learning media produced was analysed by using 4 scales, namely very feasible, feasible, inappropriate, and very inappropriate. The results of the study show: (1) Interactive learning learning media based on Articulate Storyline 3 has been successfully developed to increase students‘ learning motivation in high school; (2) Interactive learning learning media based on Articulate Storyline 3 is considered feasible by media experts with a score of 3.66; material experts with a score of 3.47; teacher practitioners 3.65; and students 3.38; (3) Based on the difference in gain score of the experimental group (0.61) from the control which is (0.45), learning media can increase students’ learning motivation.

The purpose of this study is to conduct a literature review of previous research on Total Quality Management (TQM) from 2020-2024. This research uses SLR which presents quantitative data on TQM issues and organizational performance. There are several measurements used, namely journals, variables, and theories and fields of research approaches. The results showed 31 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, internal perspective, the theory used is TQM theory. The field of management accounting in universities and private universities has researched a lot about TQM. Only a few non-profit organizations use TQM. Based on TQM measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented TQM, the main challenge faced is the alignment of key performance indicators and the college's long-term goals. This research provides insights, benefits, and barriers in implementing and recommending TQM to improve organizational performance.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This research aims to examine the influence of the variables tax knowledge, self-efficacy, motivation, and learning effectiveness on accounting students' interest in pursuing a career in the field of taxation. This research uses quantitative methods with data sources from primary data in the form of distributing questionnaires which have been answered by all respondents and the results will be analyzed with the help of the Statistical Package of Social Science (SPSS) version 29 as a test tool. The population in this study were accounting students at Kahuripan Kediri University Class of 2020-2022. The sample used in this research was 65 students using the purposive sampling method and the Slovin formula. The data analysis method used in this research is multiple linear regression analysis. The results of the research show that the independent variables tax knowledge, self-efficacy, and learning effectiveness have a significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation, while the independent variable motivation has no significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation.

This research aims to identify the causes of low mastery of the basics of accounting among Politeknik Negeri Medan Diploma 3 Accounting students. The method used is study documentation, utilizing secondary data sources such as student academic reports and teaching notes. The research results show that this low mastery is caused by students' limited analytical abilities, lack of learning support, and teaching methods that are less adaptive to students' needs. The recommendation given is to improve the quality of learning through curriculum revision and development of learning support programs for students.

Education is a means to improve and develop students’ knowledge and skills to face competition in the industrial word. One of the problems faced by vocational school graduates is the low understanding of taxation among vocational school graduates. School principals, department heads and teachers have done many things to improve the competency of their graduate students, starting from improving the curriculum, procuring learning books, improving facilities and infrastructure, as well as training for students. Tax training regarding personal income tax, provided by Buddhi Dharma University lecturers and students, is an effort to improve the competency of vocational school student gradates. This traning is carried out with the hope that vocational school student graduates will have good soft skills and can apply or implement the results of tihis tax in the word of work.

This study aims to analyze the role of accounting lecturers in helping Diploma 3 Accounting students at Politeknik Negeri Medan to understand Financial Accounting courses. The research focuses on the various teaching methods and strategies applied by the lecturers and how these influence students' understanding. Data was collected through interviews with lecturers and questionnaires distributed to students. The results show that practical teaching approaches, including case studies and feedback, significantly enhance students' comprehension of the course materials. Lecturers play a crucial role not only as educators but also as facilitators who bridge the gap between theory and practice in financial accounting. The study concludes that lecturers should continue to innovate their teaching methods to improve learning outcomes.

Financial literacy training based on Financial Management through Accounting at SMK Karmel is an important aspect in preparing students to face the challenges of the business world in the digital era. Based on qualitative research through observation, interviews, and documentation studies, this training has proven to have a positive impact on improving students' financial literacy knowledge and skills. They gain an understanding of the concept of Financial Management through Accounting, online marketing strategies, financial management, and product innovation. In addition, this training teaches the use of digital platforms to market products, build brand awareness, and measure the effectiveness of marketing campaigns. On the other hand, this training also succeeded in developing proactive, creative, innovative, and adaptive attitudes that are needed in the dynamic modern business world. Students are equipped with the ability to innovate to create products or services that are relevant to market needs and are ready to adapt to technological changes that continue to develop. One of the other positive impacts is the increase in students' confidence in starting their own businesses, so that they not only rely on formal jobs, but also begin to consider financial literacy as a career path. To increase the effectiveness of this program, it is recommended that the scope of the training be expanded to include topics such as e-commerce and data analysis, as well as strengthen cooperation with financial management actors through Accounting. In addition, the integration of training into the vocational curriculum will ensure the sustainability of the program and provide opportunities for all students to gain the necessary financial literacy skills. Thus, this training is expected to prepare students of SMK Karmel to be more competitive and ready to face the modern business world that continues to grow.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

The objectives of this research are: (1) To produce an e-module accounting module to improve the learning achievement of SMAS Regina Pacis Bajawa students. (2) Examining the feasibility of accounting e-modules to improve the learning achievement of SMAS Regina Pacis Bajawa students. (3) Examining the effectiveness of the accounting e-module in improving the learning achievement of SMAS Regina Pacis Bajawa students.This type of research is research and development research with the ADDIE model. With an experimental trial design using a pre-test – post-test model. The test subjects in this research were class XI IPS D SMAS Rergina Pacis Bajawa. Product suitability is tested by media experts, material experts, learning practitioners, namely teachers, and media users, namely students. Data collection was carried out using observation, interviews, questionnaires and tests. The data collection instruments used were interview guides, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and accounting questions as an information system. Development products are assessed based on the appropriateness of media design and learning materials. The feasibility of the resulting learning media was analyzed using a conversion of 4 eligibility criteria, namely very good, good, poor and very poor.Results of the research (1) An accounting e-module with a book creator has been developed to improve student learning achievement. (2) The accounting e-module with book creator was assessed in the very appropriate category by media experts with a score of 91.66%, a score of 84.61% in the very appropriate category from material experts, a score of 100% in the very appropriate category from teachers and a score of 87 .14% in the very feasible category was obtained from student assessments. (3) E-module accounting module with book creator can improve the learning achievement of Regina Pacis Bajawa High School students. It can be seen that there is an increase in the average student score from the pretest of 57.18 to 85.78 in the posttest.

This study aims to evaluate the effectiveness of using e-learning in accounting education at SMK Tulungagung. The research method employed is qualitative, utilising in-depth interview techniques with teachers and students to collect data on experiences and challenges in implementing e-learning. The findings indicate that e-learning provides beneficial flexibility in time and place, especially during the pandemic. However, there are obstacles in understanding complex accounting concepts and technology access disparities among students. Student responses varied, with some feeling enthusiastic and others encountering difficulties. Teacher support, interactive materials, and regular feedback proved crucial in enhancing the effectiveness of e-learning. To maximise the benefits of e-learning, there needs to be improved technology access, integration of interactive teaching methods, and direct teacher support. This study suggests strategies to overcome challenges and leverage e-learning as an effective tool in accounting education

The objectives of this research are: (1) To produce an e-module accounting module to improve the learning achievement of SMAS Regina Pacis Bajawa students. (2) Examining the feasibility of accounting e-modules to improve the learning achievement of SMAS Regina Pacis Bajawa students. (3) Examining the effectiveness of the accounting e-module in improving the learning achievement of SMAS Regina Pacis Bajawa students.This type of research is research and development research with the ADDIE model. With an experimental trial design using a pre-test – post-test model. The test subjects in this research were class XI IPS D SMAS Rergina Pacis Bajawa. Product suitability is tested by media experts, material experts, learning practitioners, namely teachers, and media users, namely students. Data collection was carried out using observation, interviews, questionnaires and tests. The data collection instruments used were interview guides, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and accounting questions as an information system. Development products are assessed based on the appropriateness of media design and learning materials. The feasibility of the resulting learning media was analyzed using a conversion of 4 eligibility criteria, namely very good, good, poor and very poor.Results of the research (1) An accounting e-module with a book creator has been developed to improve student learning achievement. (2) The accounting e-module with book creator was assessed in the very appropriate category by media experts with a score of 91.66%, a score of 84.61% in the very appropriate category from material experts, a score of 100% in the very appropriate category from teachers and a score of 87 .14% in the very feasible category was obtained from student assessments. (3) E-module accounting module with book creator can improve the learning achievement of Regina Pacis Bajawa High School students. It can be seen that there is an increase in the average student score from the pretest of 57.18 to 85.78 in the posttest.