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Career Motivation as a Mediator Between Financial Reward Perception, Job Market Stability and Accounting Career Marvel Timotius Purnama; Imelda Suardi
Journal of Social Research Vol. 5 No. 8 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i8.3286

Abstract

Indonesia faces a critical paradox in the accounting profession: despite producing thousands of accounting graduates annually, the country has only one Certified Public Accountant (CPA) for every 186,000 citizens, which remains far below regional benchmarks. This study investigated the psychological mechanisms through which external career perceptions are transformed into genuine long-term career commitment among accounting students. Specifically, it examined the influence of financial reward perception and job market stability on the intention to choose accounting as a long-term career, with career motivation as a mediating variable. Grounded in Social Cognitive Career Theory and London’s Career Motivation Framework, this study proposed that external career perceptions do not directly translate into career commitment but must first be internalized through motivational states before generating sustained behavioral intentions. Data were collected from 150 undergraduate and graduate accounting students across three Indonesian universities. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed using SmartPLS 4. The results supported all seven hypotheses. Financial reward perception significantly predicted both career motivation and career intention. Job market stability emerged as the strongest predictor of career motivation and also significantly influenced career intention. Career motivation partially mediated the relationships between financial reward perception, job market stability, and career intention. These findings provide theoretical and practical implications for accounting education institutions and professional organizations seeking to address Indonesia’s shortage of Certified Public Accountant (CPA) talent.
Technology Acceptance Model on E-procurement toward Indonesia’s Procurement Governance Imelda Suardi
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1279

Abstract

Electronic procurement (e-procurement) has been widely adopted as a public sector reform to improve procurement governance, particularly in developing countries. In Indonesia, e-procurement has been implemented nationally through the Layanan Pengadaan Secara Elektronik (LPSE); however, empirical evidence on its governance impact remains limited. This study examines the effect of e-procurement implementation on procurement governance in Indonesia’s government using the Technology Acceptance Model (TAM). E-procurement implementation is measured by perceived usefulness and perceived ease of use, while procurement governance is operationalized as a multidimensional construct encompassing transparency, accountability, efficiency, effectiveness, fairness, competitiveness, monitoring, capacity, and accessibility. Primary data were collected from Indonesian government officials involved in e-procurement implementation and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings show that e-procurement implementation has a positive and significant effect on procurement governance, indicating that higher acceptance of the system contributes to improved governance quality. This study contributes to the literature by integrating technology acceptance theory with public procurement governance and provides empirical evidence from a developing-country context to inform policy and practice.