Exploring Experiences of Accounting Student Teachers with Digitally Mediated Learning: A Phenomenological Perspective

Conducted against the backdrop of forced online learning imposed by the COVID-19 pandemic, this study sought to explore the learning experiences of accounting student teachers with digitally mediated learning. Anchored in phenomenological research design, focus group interviews were used to generate qualitative data from purposefully selected accounting student teachers while member checking was used for validation. Content analysis of data revealed sufficient concurrence in the phenomenological voices of students that they experienced anxiety, stress, isolation, demotivation and lack of contact with their classmates. In mitigation of these experiences, the study recommends that lecturers need to develop learning material with which students can interact meaningfully, and create and maintain a live, interactive virtual learning environment in which student learning is monitored and evaluated continuously. The students appreciated the flexibility of digitally mediated learning and its provision for real opportunities for learning beyond the physical learning environment. The study found that digitally mediated learning creates a platform for a creative, innovative and non-contact learning environment in the new educational dispensation of the COVID-19 pandemic era. It therefore calls for a radical paradigm shift in the pedagogical assumptions and practices of lecturers towards a student-centred virtual learning environment which thrives on digital technology.

Teaching Approaches Compatible with First-Year Accounting Student Teachers’ Learning Styles: A Theoretical Perspective

Premised on the theoretical assumptions of social constructivism and multiple intelligences, the purpose of this conceptual study was to investigate teaching approaches which are compatible with the learning styles of first-year accounting student teachers from a theoretical perspective. Being a conceptual study in nature, data was collected from a host of sources on learning styles, teaching approaches, social constructivism and multiple intelligences. The study established that while not all first-year accounting student teachers are able or do not prefer to learn everything in the same way, social constructivist centred approaches are highly compatible with most of the students’ learning styles. Based on literature verdicts, the study recommends the application of the principles of social constructivism in accounting lesson presentations. It is also recommended that accounting lecturers should orchestrate all teaching and learning activities around student needs and their learning styles. Furthermore, the findings from literature review provide a sound basis to recommend that students must always be at the centre of all teaching and learning, regardless of the pedagogical beliefs and preferred teaching approaches of the accounting lecturer.

The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants

Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.

Readiness to Face Society 5.0 Era, What Interpersonal Skill Does an Accounting Student Have ?: An Evidence from Indonesia

The world economy moves from the industrial era 4.0 to the era of society 5.0 so it is certain this has an effect on the shift in the role of accountants in their work. In this 4.0 era, the existence of interpersonal skills is increasingly needed along with the demands for change due to the massive digital technology in the work of accountants. This paper explains the situation of changing the industrial era 4.0 to society 5.0, the interpersonal skills of accounting students in their relationship to readiness to face era 5.0, as well as analyzing the best ways to develop skills in this digital era. The interpersonal skills presented are the results of research on accounting students undergoing digital-based learning. The resulting discussion shows that the community is moving towards an era of society 5.0. Digitalization and shift in the role of the accounting profession in era 4. 0 this time will be directed to develop big data to solve various problems in the era of society 5.0. Interpersonal skills are increasingly important, especially the leadership dimension. Therefore, the development of digital- based accounting student learning such as case studies, Class Polling and Surveys, discussion groups, and others is considered to be adaptable to prepare them to become accountants in the eraofsociety5.0.

ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENTS IN CAREER SELECTION AS PUBLIC AND NON-PUBLIC ACCOUNTANTS

This study aims to find out the factors that influence the career selection of accounting students of Esa Unggul University. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants.The data collection method in this study was obtained by distributing questionnaires to accounting students of Esa Unggul University and taking samples of 100 respondents.The results of the analysis showed that the variables of financial awards, professional training, professional recognition, social values, work environment, market considerations and personalities had a significant influence on career selection as a public accountant or non-public accountant.This study aims to determine the factors that affect the career choice of Esa Unggul University accounting student. In the study factors were measured using a variable financial reward, professional training, professional recognition, social value, work environment, market considerations and personality has an influence on the selection of the accounting student career as a public accountant or non-public accountant.Methods of data collection in this study were obtained using by distributing questionnaires to Esa Unggul University accounting student and take the sample of 100 respondents.Results of the analysis showed financial variable awards, professional training, professional recognition, social values, work environment, market considerations and personality has a significant influence on the selection of a career as a public accountant or non-public accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, market considerations and personality.

Analisis Hardskill Mahasiswa Akuntansi Terhadap Kompetensi Auditor Era Revolusi Industri 4.0

The industrial revolution 4.0 can be an opportunity, challenge or threat for various professions including the auditor profession. One of the challenges that must be answered is technological disruption. If the auditors are not able to adapt, they are threatened with extinction. Accounting students as the forerunners of the auditor profession must prepare themselves to become competitive professional auditors. The purpose of this research is to answer the problem formulation and analyze the hardskills of accounting students in preparing for auditors' competence in the revolutionary era 4.0. The research method used is a case study with a descriptive analysis approach. Data collection techniques are observation, in-depth interviews and documentation. The results of this study indicate that accounting students have hard skills including accounting, finance and other related sciences, knowledge of business activities and organizing and Knowledge and competence in the field of information technology. Hard skills of accounting students have an effect on auditor competence. It is hoped that it can become an innovation that becomes a reference for the development of skills of accounting students in preparing for auditors' competence in the revolutionary era 4.0.Keywords: Accounting Student hardskill, auditor competency, Industry Revolution 4.0 Abstrak Revolusi industri 4.0 bisa menjadi peluang, tantangan maupun ancaman bagi berbagai profesi termasuk profesi auditor. Salah satu tantangan yang harus dijawab adalah disruptif teknologi, ika auditor tidak mampu beradaptasi, maka terancam akan punah. Mahasiswa akuntansi sebagai cikal bakal profesi auditor harus mempersiapkan diri untuk menjadi auditor profesional yang berdaya saing. Adapun tujuan yang akan dihasilkan dari penelitian ini adalah untuk menjawab perumusan masalah dan menganalisis hardskill mahasiswa akuntansi dalam mempersiapkan diri menghadapi kompetensi auditor era revolusi 4.0. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif analisis. Teknik pengumpulan data adalah observasi, wawancara mendalam dan dokumentasi. Hasil penelitian ini menunjukkan bahwa mahasiswa akuntansi telah memiliki hardskill diantaranya Ilmu akuntansi, keuangan dan ilmu pengetahuan terkait lainnya, pengetahuan mengenai kegiatan bisnis dan pengorganisasian, pengetahuan dan kompetensi di bidang teknologi informasi. Hardskill mahasiswa akuntansi berpengaruh terhadap kompetensi auditor. Diharapkan dapat menjadi inovasi yang menjadi referensi bagi pengembangan skill mahasiswa akuntansi dalam mempersiapkan diri menghadapi kompetensi auditor era revolusi 4.0.

Use Of E-Learning To The Effectiveness Of Students In Coronavirus Pandemic

This research aims to determine the effectiveness of student learning in the coastal areas of the island of Sumatra at the time of the Covid-19 virus pandemic using e-learning. The respondent is an accounting student at the state Polytechnic in Bengkalis where almost all students live in the coastal areas of the island and differ from those in urban areas. The variables examined the perception of benefits, perception of ease, and quality of service towards the use of e-learning and the effectiveness of student learning. The results showed a perception of benefits and quality of service impacting the use of e-learning and the effectiveness of student learning. While the perception of simplicity does not affect the use of e-learning and the effectiveness of student learning. The results of research using track analysis show that variable perception of benefits and quality of service affects the effectiveness of learning through the use of e-learning as a mediation variable. While the variable perception of ease has no influence on the effectiveness of student learning through the use of e-learning as a mediation variable.