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The Effect Of Accounting Higher Education And Understanding Of Business And Professional Ethics On Emotional Intelligence Students Department Of Accounting (Studies At Institute Of Business (Iob), Universidade Dili (Undil) And Universidade Da Paz (Unpaz) Joasenita Hornay; Sutrisno T; Zaki Baridwan; Roekhudin Roekhudin
ABM: International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.576

Abstract

The purpose of this study was to examine and analyze the level of accounting high education and understanding of business and professional ethics affect the emotional intelligence of students majoring in Accounting IOB, UNDIL and UNPAZ. Research design can be interpreted as a structured work plan in terms of the relationships between variables comprehensively in such a way that the research results can provide answers to research questions. The plan includes the things that the researcher will do, from making hypotheses and their operational implications to the final analysis (Umar, 2007; 6). The sample is part of the number and characteristics possessed by the population. If the population is large and it is impossible for researchers to study everything in the population, for example due to limited funds, finances, time, and energy and so on, the researcher can use the sample (Umar, 2007, 78). The sampling technique used is the saturated sample technique, as many as 103 students. Majoring in accounting at three universities, IOB 36 students, UNDIL 33 students, and UNPAZ 34 students. The results of this study indicate that accounting higher education has a negative and significant effect on the emotional intelligence of accounting students and understanding of business and professional ethics has a positive and significant effect on the emotional intelligence of accounting students at IOB, UNDIL and UNPAZ.
Faktor-Faktor Yang Memengaruhi Minat Penggunaan Social Commerce Pada Generasi-Z Menggunakan Pendekatan Modified Technology Accepted Model (TAM) Andini Amalia Puspitasari; Zaki Baridwan
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 9 No. 1 (2026): Vol. 9 No. 1 Mei 2026
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v9i1.7201

Abstract

This study quantitatively examines the factors affecting Generation-Z intention to use Social Commerce based on a modified Technology Accepted Model (TAM) approach. The samples include 275 respondents of social commerce users who are Accounting Undergraduate students of FEB UB Class of 2020—2022 aged 18-25 years, selected through purposive sampling. The data are collected through survey distributed via google form, and analyzed by Partial Least Square (PLS) processed by the SmartPLS software. The results of this study exhibit that perceived ease of use, perceived usefulness and perceived trust have a positive effect on the Generation-Z intention to use commerce while perceived risk has a negative effect on the Generation-Z intention to use social commerce. The implications of this study is expected to contribute to provide insight to the development of economics and business science as well as social commerce platform to make improvements, innovations and improvements in providing services to customers.
The Interest Of Accounting Students To Become External Auditors Mafazah, Syifa Nur; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This quantitative study aims to explore the factors influencing accounting students’ interest in pursuing a career as an external auditor. It examines the impact of labor market considerations, social values, professional training, family environment, and gender. The research employed a purposive sampling technique, selecting 111 accounting students from the seventh to fourteenth semester at the Faculty of Economics and Business, Universitas Brawijaya (DAFEB UB), who had completed internships as external auditors. Data was collected through Google Form questionnaires and analyzed using IBM SPSS 26 software. The findings reveal that labor market considerations, professional training, and family environment have a positive influence on the students' career interest in becoming external auditors. On the other hand, social values and gender were found to have a negative impact on their career interest. This study hopes that students will actively engage in their coursework and participate in training or seminars both at the university and outside of it. This is important to help ease their career development after graduation by enhancing the competencies they have gained, supported by relevant stakeholders.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan Albert Adi Nugroho Ali Djamhuri Ali Djamhuri Amalia Puspitasari, Andini Anak Agung Istri Pradnyarani Dewi Andini Amalia Puspitasari Anggi Octavia Irawan Anggrainni Rahayu Annisa Fitriana Annisa Fitriana Ardhitian Herdhiantha Ralind Arum Prastiwi Assagaf, Nawira Amalia Atika, Safira Nur Atmini, Saari Aulia Fuad Rahman Azzahra, Rifka Bagaskara, Kurniarga Bambang Hariadi Bambang Purnomosidhi Bambang Subroto Bentarani Suwardi Betha Februari Khristy Betha Februari Khristy Betha Februari Khristy Betha Kharisma Dewi Cindy Nur Oktaviani Putri Citra Dewi Citra Dewi Citra Sarasmitha Darmawan, Yogi Dendhi Agung Nugroho, Dendhi Agung Devi Febrianti Dewi, Anak Agung Istri Pradnyarani Dewi, Anak Agung Istri Pradnyarani Dewi, Kadek Goldina Putri Dewi, Puspita Nurindah Dharma, Ida Bagus Surya Dicky Andriyanto Dicky Andriyanto Dita Widya Putri Dwi Dayanti Oktavia Edwin Adityasto Eko Ganis Sukoharsono Eliza Noviriani Elok Fitriya Endang Mardiat Endang Mardiati Ermida Fermiana Sonbay Ermida Fermiana Sonbay, Ermida Fermiana Ertambang Nahartyo Erwin Saraswati Estanislau Bana farida, Uun Febrianti, Devi Filemon Marselinus Taek Fina Khillah Fathinah Firda Ayu Amalia Firsty Kinanti Fredinan Yulianda Frinda Ika Yunastiti Gugus Irianto Hafizah, Elena Hariadi, Bambang Holyness Nurdin Singadimedja Hosam Alden Riyadh A.Alazeez Hotasi, Joel Pandu Husnul Khuluq Imam Subekti Intan Aisyah Intan Lifinda Ayuning Putri Intan Sartika Eris Maghfiroh Iwan Triyuwono Jalal Ikram, Abdi Dzul Joasenita Hornay Jogiyanto Hartono Jubran, Dhwo Kartika Rusnindita Kartika Rusnindita kevin labbeik Khoiru Rusydi, Mohamad labbeik, kevin Laksana, Pandu Krida Lalu Roby Rajafi Lestari, Della Puspita Lila Widya Rahajeng Lilik purwanti M Iswahyudi Made - Sudarna Made Sudarma Mafazah, Syifa Nur Maksum, Umar Maria Andian Sri Lianta Maria Andian Sri Lianta Mario Bayu Prasetya Marisca Dwitasari Meita Wulan Sari Meutia Faizza Mirna Amirya Mudinillah, Adam Muhammad Abadan Syakura Muhammad Abadan Syakura Mutmainah Mutmainah Muyassaroh, Isyrohil Narulita Rahmi Azriani Narulita Rahmi Azriani Nasution, Nursanita Nawira Amalia Assagaf Negina Kencono Putri Negina Kencono Putri Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Puspitasari, Eka Firta Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan Rahmanti, Virginia Rani Widiyasari Eko Putri Ratna Candra Sari Resita, Indri Nur Nur Resita, Indri Nur Nur Restu Guriting Panggalih Retania Astia Risma Candra Waluyani Rizky Firmansyah Rizkyntania, Garin Roekhudin, Roekhudin Rosidi Rosidi * Rosidi Rosidi Rosidi Rosidi Ruth Magdalena Ruth Magdalena, Ruth Safina Novitasari Safitri, Nurul Emil Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Shabika, Binar Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana Supriyadi Supriyadi Supriyadi Supriyadi Susanti Setia Sayekti, SE Susanti Setia SE Sayekti SUTRISNO Sutrisno T Sutrisno T Sutrisno, Sutrisno Tri Utami, Dian Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani