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This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

This study aims to analyze multiple-choice questions related to phase e elements, namely the Principles and Basic Concepts of Accounting and Basic Banking, using the Anates program. The study involved 20 participants, consisting of college students and vocational high school students. The Anates application program serves as a tool to process academic evaluation data accurately and efficiently. The method used in this study is quantitative and is described descriptively, resulting in analytical findings including weighted data scores, test reliability, discriminative power, difficulty level, validity level, and distractor quality. The results from the Anates program make it easier for teachers to evaluate the quality of learning and develop more focused, innovative, and student-centered teaching plans. This research is expected to provide benefits in improving students' accounting knowledge, and teachers are expected to be able to adjust their teaching methods and strategies dynamically, thereby supporting the optimal improvement of students' learning outcomes in this digital era.

Accounting understanding is one of the essential competencies that accounting students must possess to support both academic and professional success. However, this level of understanding is not only affected by cognitive factors but also by non-cognitive factors such as emotional intelligence and learning interest toward the level of accounting understanding among students. This research employs a quantitative approach with a survey method involving students of the 2022 cohort from the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. The population in this study consists of 2022 cohort students of the undergraduate accounting study program at Udayana University. The sample was determined using a random sampling method, and the total population was processed using the Slovin formula, resulting in 100 samples. Data analysis was conducted using SPSS. The results of this study indicate that emotional intelligence and learning interest have a positive effect on the level of accounting understanding. These findings provide empirical insights into the main factors that affect the level of accounting understanding among students.

This study analyzes the need for training design for accounting vocational teachers using Project Based Learning (PjBL) approach to achieve deep learning through systematic literature review. The gap in teachers' competence in implementing PjBL and the limitations of relevant training designs are major problems in vocational education. This research aims to identify trends, gaps, and needs for developing PjBL-based accounting teacher training designs oriented towards achieving deep learning. The systematic literature review method was employed by analyzing 25 articles from Scopus, ScienceDirect, and Google Scholar databases from 2018-2025. The research identified 25 unique articles categorized into three main themes: Deep Learning perspectives (10 articles), Vocational Teacher Training and Development (6 articles), and Project-Based Learning implementation (9 articles). The results show four main trends: (1) increased global adoption of PjBL as an innovative learning method, (2) demands from accounting professional organizations for active learning methods, (3) popularity of deep learning concepts in contemporary educational literature integrated with 21st-century skills, and (4) urgent need for comprehensive teacher training designs. Significant gaps were identified in the limitations of relevant training designs for vocational contexts and lack of systematic training development research. This study concludes that accounting vocational teacher training designs with PjBL approach are urgently needed to bridge the gap between theoretical competence and practical industry applications, with emphasis on achieving holistic deep learning encompassing cognitive, interpersonal, and intrapersonal domains.

Challenges faced by accounting students in producing accurate financial statements aligned with international standards, notably due to limited English proficiency. Therefore, this study examines the influence of accounting English vocabulary mastery and accounting concept comprehension on students ability in preparing financial statements in English. This study employed a quantitative method with a survey approach and multiple linear regession analysis. The research subjects are 81 accounting department students at Politeknik Negeri Banjarmasin taken with purposive sampling. Data was collected using a questionnaire and a performance task to measure vocabulary mastery, conceptual understanding, and the ability to prepare financial statements. The findings show that accounting English vocabulary mastery has a significant positive effect on students’ ability to prepare financial statements in English, while comprehension of accounting concepts does not show a significant individual effect. The adjusted R-squared value of 0.627 indicates that both variables together explain 62.7% of the variance in students’ ability. These findings emphasize that technical vocabulary mastery is a dominant factor enabling students to apply conceptual knowledge effectively in English-based financial reporting. It also highlights the importance of English for Specific Purposes (ESP) strategies in accounting education and suggests integrating vocabulary-focused learning methods to enhance students’ readiness for global accounting practices.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

The purpose of this study is to determine the effect of accounting competence and computer operating skills on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere. This research is a quantitative study using an associative strategy approach, in which the sampling technique applied is purposive sampling with a total sample of 59 respondents. The research data were collected by distributing questionnaires to the respondents. Data analysis was conducted using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) Statistics 25 software. The results of this study indicate that, partially, accounting competence has a significant effect on the learning outcomes of MYOB accounting computer subjects, and computer operating skills also have a significant effect on these learning outcomes among students of SMK St. Gabriel Maumere. Meanwhile, simultaneously, accounting competence and computer operating skills together have a significant effect on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere.

This qualitative literature review examines auditor adaptability in the digital age by synthesizing prior research on the interplay between professional expertise, IT literacy, and dynamic capabilities. Drawing on multidisciplinary studies in auditing, accounting information systems, and organizational theory, the review explores how digital technologies—such as data analytics, artificial intelligence, and automated audit tools—reshape auditors’ roles and competence requirements. The findings indicate that traditional audit expertise remains essential but is increasingly complemented by IT literacy, which enables auditors to effectively interpret technology-enabled evidence and reduce uncertainty in digital audit environments. Moreover, the dynamic capabilities framework explains how auditors continuously sense technological change, seize learning opportunities, and reconfigure audit practices to sustain audit quality. This review contributes to the auditing literature by conceptualizing auditor adaptability as a multidimensional and evolving capability, offering insights for audit firms, professional bodies, and educators in designing future-oriented competency development strategies.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

This study was motivated by the phenomenon of low learning motivation among students, which is often caused by a lack of parental attention and excessive use of gadgets in daily life. The purpose of this research was to determine and analyze the influence of parenting patterns on student motivation at MI Darul Hikmah. The study employed a quantitative research design using a survey method involving 15 parents of third-grade students as respondents. Data were collected through questionnaires, interviews, observations, and documentation to obtain a comprehensive understanding of the parenting styles applied and their impact on children’s learning motivation. The findings revealed that parental involvement, guidance, and consistent discipline play a crucial role in shaping students’ motivation to learn. Statistical analysis showed that parenting patterns contributed significantly, accounting for 75% of the variation in student motivation, while the remaining 25% was influenced by other factors such as peer environment, teacher support, and internal student interests. These results emphasize the importance of harmonious communication and active participation of parents in guiding their children’s academic growth. Overall, this research highlights that effective parenting characterized by warmth, attention, and support can significantly improve students’ motivation and learning outcomes at the elementary school level.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Personal financial management is an essential skill that needs to be instilled from adolescence to foster healthy and responsible financial behavior. Teenagers are often faced with situations where they must make decisions regarding money, but a lack of understanding and education about finances often leads to consumptive behavior, wastefulness, and a lack of ability to save. However, poor financial habits developed early on can carry over into adulthood and impact a person's future financial situation. Through a Community Service activity conducted by lecturers from the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya (FEB UWKS) at SMA Negeri 2 Mojokerto, students were provided with education on accounting-based personal financial management. The material presented covered basic accounting principles, the importance of recording income and expenses, and how to prepare a personal financial budget. The activity methods included counseling, financial recording simulations, budget preparation, and interactive discussions, designed to encourage active participation and practical understanding. The results of the activity showed that students experienced a significant increase in understanding of the importance of financial literacy. They were also able to prepare a simple budget based on needs and priorities using a basic accounting approach. Thus, this activity is expected to make a real contribution to shaping the character, responsibility, and financial independence of the younger generation. Furthermore, similar activities can be extended to other schools to raise financial literacy awareness among students more broadly and sustainably. Furthermore, the involvement of teachers and school administrators in supporting this financial literacy program is also a crucial factor in maintaining students' desire to understand. With synergy between academics, schools, and students, financial education can become an integral part of the learning process, focusing not only on theory but also on practical application in everyday life.

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

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.