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Contribution of Lecturer Characteristics in the Formation of Accounting Student Competency: A Study at Higher Education Institutions in Yogyakarta Special Region Susanto, Heri; Saputri, Evieana Riesty; Wicaksono, Crescentiano Agung
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.032-040

Purpose : This study investigates the influence of lecturer competence on student competencies in the context of online learning, addressing a research gap concerning the role of lecturers in adapting to new educational technologies. Methodology: We collected data from vocational colleges in Yogyakarta (DIY) and Central Java through comprehensive observations and questionnaires. The gathered information was analyzed using regression analysis techniques to determine the relationship between lecturers' ICT understanding, their attitudes, and the resulting impact on student competence. Findings: Our findings reveal a positive correlation between lecturers' proficiency in ICT and their attitudes, significantly affecting student competencies. The results underscore the importance of technological literacy among lecturers, who must master various online learning tools. Additionally, the attitudes displayed by lecturers play a critical role in shaping student behavior and engagement in the learning process. Novelty : This study fills a significant research gap by highlighting the essential dimensions of lecturer competence in the realm of online learning. It emphasizes the need for lecturers to adapt to technological advancements and showcases the impact of their attitudes on student engagement and respect, which are crucial for effective learning in a technology-driven era. Keywords: behavioral accounting, lecturer competence, online learning

ANALISIS DESKRIPTIF GAYA HIDUP DAN LITERASI KEUANGAN DENGAN PENDEKATAN KECINTAAN TERHADAP UANG Sirait, Afni; Wicaksono, Crescentiano Agung; Susanto, Heri
ABDI EQUATOR Vol 3, No 2 (2023): SEPTEMBER 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i2.71368

Penggunaan teknologi saat ini sangat masif dan mendasar dalam kehidupan sehari-hari. Hal ini menjadi dasar banyak hal yang berubah terkhusus dalam gaya hidup dalam pemenuhan kebutuhan. Selain itu, kemampuan pengelolaan keuangan juga menjadi tantangan saat ini dikarenakan layanan jasa keuangan yang sudah berbasis teknologi. Perkembangan ini tidak terlepas dari tuntutan literasi keuangan yang baik untuk menggunakan layanan jasa keuangan yang ada saat ini. Sikap dan perilaku yang berubah karena kondisi saat ini mempengaruhi banyak individu dalam memandang uang sebagai alat pemuas kebutuhan. Penelitian ini bertujuan untuk melakukan analisis deskriptif dengan pendekatan metode kuantitatif deskriptif tentang gaya hidup dan literasi keuangan dengan pendekatan kecintaan terhadap uang. Responden pada penelitian ini 100 orang mahasiswa Jurusan Akuntansi FEB UPNVY yang sudah menyelesaikan minimal 5 semester perkuliahan. Penelitian ini menjelaskan bahwa gaya hidup dan literasi keuangan mempengaruhi seseorang dalam mengambil keputusan untuk pengelolaan keuangan jangka panjang dan jangka pendek. Seseorang dengan gaya hidup sederhana dan literasi keuangan yang baik memandang uang bukan sebagai hal yang utama dalam hidup, sebaliknya seseorang yang memiliki sikap konsumtif dengan literasi keuangan yang rendah beranggapan bahwa uang sebagai hal yang utama dalam hidup. Peneliti selanjutnya dapat menggunakan pendekatan kuantitatif atau kualitatif dengan dengan memperluas demografi responden penelitian.

Reaksi Investor Sebelum dan Sesudah Pemilihan Presiden Republik Indonesia Tahun 2024 (Studi Kasus Perusahaan Sektor Pertambangan yang Tercatat di BEI) Wulandari, Putri; Wicaksono, Crescentiano Agung
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16098

The Presidential Election of the Republic of Indonesia is a significant political event that influences various aspects, including the economy. Political policies are one of the factors investors consider when making decisions. This study aims to examine investor reactions to the Presidential Election of the Republic of Indonesia. Investor reactions are measured using abnormal return and trading volume activity in mining sector companies listed on the Indonesia Stock Exchange (IDX), as well as the exchange rate of the rupiah. The sample was selected using purposive sampling, comprising a total of 59 companies. The study employs an event study method covering a 20-day period before and after the 2024 Presidential Election of the Republic of Indonesia, held on February 14, 2024, using the Wilcoxon signed rank test. The findings reveal significant differences in abnormal return, trading volume activity, and the rupiah exchange rate before and after the 2024 Presidential Election of the Republic of Indonesia.

Reaksi Investor Sebelum dan Sesudah Pemilihan Presiden Republik Indonesia Tahun 2024 (Studi Kasus Perusahaan Sektor Pertambangan yang Tercatat di BEI) Wulandari, Putri; Wicaksono, Crescentiano Agung
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Presidential Election of the Republic of Indonesia is a significant political event that influences various aspects, including the economy. Political policies are one of the factors investors consider when making decisions. This study aims to examine investor reactions to the Presidential Election of the Republic of Indonesia. Investor reactions are measured using abnormal return and trading volume activity in mining sector companies listed on the Indonesia Stock Exchange (IDX), as well as the exchange rate of the rupiah. The sample was selected using purposive sampling, comprising a total of 59 companies. The study employs an event study method covering a 20-day period before and after the 2024 Presidential Election of the Republic of Indonesia, held on February 14, 2024, using the Wilcoxon signed rank test. The findings reveal significant differences in abnormal return, trading volume activity, and the rupiah exchange rate before and after the 2024 Presidential Election of the Republic of Indonesia.

Financial Literacy and Lifestyle Mediated by Financial Technology on Generation Alpha’s Money Ethic Perspective Sirait, Afni; Nagari, Anake; Rokhimah, Siti; Wicaksono, Crescentiano Agung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3953

Today, the fulfillment of daily needs can be assisted using technology. This technological advancement is also in line with changes in the habits of today's society who really want everything to be fast and instant, one of which is Generation Z. This research uses quantitative methods with 90 Generation Z respondents. Data collection was carried out using a questionnaire, then testing validity, reliability, and evaluating the model structure using the SmartPLS 4.0.0 data analysis tool. The data that has been processed and analyzed explains that there is a direct relationship between Financial Literacy and Money Ethic (P Value 0.005; T-Statistic 2.807). The mediating variable added to the Financial Literacy and Money Ethic variables has an insignificant effect (P Value = 0.766; T-Statistic = 0.298) so that the lifestyle variable provides a full mediating effect. The results of testing Financial Technology with Money Ethic found no direct relationship (P = 0.057; T-Statistic = 1.907) and the indirect relationship through the lifestyle mediation variable was not significant (P = 0.075; T-Statistic = 1.779) so that the variable did not mediate. While the relationship of Lifestyle analysis results to Money Ethic is significant (P=0.022; T-Statistic = 2.291). This research is expected to provide benefits for researchers in the field of behavioral accounting, especially observations based on generation specifications).

Improving employee performance with technology acceptance model approach Adyaksana, Rahandhika Ivan; Wicaksono, Crescentiano Agung; Ajiwinatama, Aychi Imelta
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.226

This research was conducted with the aim of determining the influence of task characteristics, technology characteristics, task-technology suitability, and use of technology on performance. The population used in this research are employees of the Yogyakarta Special Region Rural Credit Enterprise (BUKP) who are users of accounting information technology. The sample in this research was 71. This research used quantitative data with the data source used being primary data. The data collection technique used is data collection using a questionnaire. This research shows that task characteristics have a significant positive influence on technological task suitability, technological characteristics have a significant positive influence on technological task suitability, task and technology suitability have a significant positive influence on the use of information technology, task and technology suitability have a significant effect on performance impacts. , the use of technology has a significant effect on employee performance. This research is interesting because the objects in this research are rarely used.

Pengaruh Biaya Lingkungan, Kinerja Lingkungan, dan Kepemilikan Asing Terhadap Kinerja Keuangan Perusahaan Wicaksono, Crescentiano Agung
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5066

The food industry is not only responsible for providing food resources but also has significant impacts on the environments. This article discusses the challenges faced by companies in the food subsector in balancing global food needs and environmental sustainability. This research uses a research method with purposive sampling technique to identify samples for companies in the food and beverages sub-sector. The number of food and beverage sub-sector companies registered on the IDX for the 2016-2021 period is 29 companies, and 7 companies that meet the research criteria. The analysis results show that environmental performance does not affect financial performance, while environmental costs and share ownership negatively affect financial performance. Simultaneously, environmental performance, environmental costs, and share ownership affect financial performance. The research results can be a reference for companies in general dan food and beverage sub-sector companies in particular in making decisions related to environmental aspects in an effort to increase financial profits for the company.

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