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Journal : journal of applied managerial accounting

Bagaiamana Pendidikan Akuntansi Memastikan Relevansinya dengan Profesional Akuntan di Masa Depan? Brian Pratama, Bagas; Rino Tam Cahyadi; Cecilia Deandra Christina Indranatan; Fulvian Wahyu Danendra Mangkuluhur
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11806

Abstract

This study aims to develop an accounting education model that is adaptive to digital technological changes and the learning characteristics of Generation Z. The main issue addressed is the gap between the competencies of accounting graduates and the increasingly digitalized demands of the industry, as well as the limited relevance of conventional teaching approaches to the learning styles of digital-native students. A mixed methods approach with an exploratory-explanatory design was employed across three stages: (1) conceptual model development through a scoping literature review, (2) industry needs exploration via interviews with six accounting professionals from both the private and public sectors, and (3) empirical implementation and evaluation of the model within classroom-based accounting courses. The literature review and expert interviews concluded that the accounting education model must undergo changes to be relevant to the future industry. These changes encompass three key elements: integrating digital technology, contextual learning based on practical problems, and the role of lecturers as facilitators. This model was then tested in classroom learning among three different accounting student cohorts at Ma Chung University, with a total of 72 accounting students. The evaluation of the model's implementation demonstrated a high level of satisfaction with an average response of 4.3 (very satisfied), as well as high instrument reliability with a Cronbach's Alpha value of >0.95. This research provides a framework for future accounting education reform that is more contextual and aligned with industry demands and the character of future students.
Co-Authors Amar Ma’ruf Stya Bakti Andarvici, Akta Aruna Andi Kusuma Andi Kusuma Indrawan Angelene, Deana Putri Anugrah, Audito Aji Audito Aji Anugrah Ayu, Regina Diah Retno Azka Al Azkiyai Carolina, Sienny Jesica Catherine Agatha Soesanto Cecilia Deandra Christina Indranatan Cesatyanegara, Nadine Ranisyademas Hawidiajati Christiawan, Giovanni Clarissa, Felicia Daniel Sugama Stephanus Dian Wijayanti Dian Wijayanti Djie, Jonathan Felizio Doni Darmawan Fadelis Sukya Fadelis Sukya, Fadelis Farenza, Fikry Catur Fernanda, Rachel Widya Flavian Naretius Gunawan Fulvian Wahyu Danendra Mangkuluhur Halim, Dorothy Srikandi Hartati Hartati Helios, Christover Hendriyanto, Felensia Clara Santa Indra Lukmana Putra INDRA LUKMANA PUTRA Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Kurnia Ekasari Kurnia Ekasari Kurnia Ekasari Kusuma, Andi Lembut, Putu Indrajaya Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Nur Azizah Nurafni Eltivia Nurafni Eltivia Oktariani, Fitri Paulus Lucky Tirma Irawan Peter Jonathan Rhenaldy Pius Wicaksono Rino Tam Cahyadi, Rino Tam Riwajanti, Nur Indah Rohim, Yasin Nur Santi Widyaningrum Sentosa, Sammy Gerald Setia Andrew Nugraha Siti Amerieska Soesanto, Catherine Agatha Sondakh, Aisvaryachandra Philea Sultan Arif Rahmadianto Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti Tarsisius Renald Suganda Tedja, The Wechen Abraham Teofilius Karnalim Wachyudi, Stefanny Widyaningrum, Santi Wiguna, Roy Saputra Wijaya, Leona Amelia Wijaya, Steffany Natalie Wongso, Devina Andreny Yenita Susilo