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The Role of Experiential Learning For Generation Z To Increase Students’ Understanding And Interest In The Auditor Profession Santoso, Haychel Alexander; Sugiarti, Yenny
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4668

Abstract

Generation Z is known as a technology-literate generation, making access to learning easier to obtain and digest. This convenience through technology apparently still needs to be supported by appropriate learning methods, because Generation Z prefers practical rather than theoretical learning. Generation Z tends to learn based on the concept of learning by doing, which requires real practice and one of them is through experiential learning. The aim of this research is to explain the role of experiential learning, especially for Generation Z, to increase understanding of the auditor profession and increase their interest to become auditor. The experiential learning in question is an internship as an auditor. This research is qualitative research. Researchers conducted interviews with ten 7th semester student speakers who were undergoing internships at public accounting firms to explore their views on practical learning. The results show that after undergoing an internship as experiential learning, there is a significant increase in understanding of the duties and responsibilities of an auditor. Most of the interviewees plan to continue their careers as auditors when they graduate from college.
PENDAMPINGAN PELAPORAN KEUANGAN SEDERHANA DAN E-COMMERCE BAGI UMKM TEGAR MANDIRI SURABAYA Purnomo, Hanny; Sugiarti, Yenny; Feliana, Yie Ke; Wijaya, Riesanti Edie
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.2857

Abstract

Salah satu kegiatan bisnis yang dapat dilakukan oleh semua lapisan masyarakat yaitu membuka usaha Mikro, Kecil dan Menengah (UMKM). UMKM merupakan jenis usaha yang dapat menjadi salah satu pilihan yang dapat digunakan oleh Pemerintah untuk mengatasi masalah ekonomi di lapisan masyarakat. Selain itu UMKM dapat mengatasi dari pengangguran karena dapat menyerap tenaga kerja di Indonesia. UMKM Tegar Mandiri yang bergerak di bidang produksi makanan dan minuman. Mitra memiliki beberapa varian produk diantaranya adalah tempe dan mendoan, bumbu pecel, dan berbagai minuman ringan seperti sari kedelai, sinom, dan jus buah. Produk ini masih dipasarkan secara tradisional melalui konsinyasi insta retail modern Indomaret, serta UMKM juga belum memiliki pencatatan yang memadai terkait transaksi keuangannya. Hasil pendampingan menujukkan mitra mampu mengimplementasikan pelaporan keuangan sederhana serta mampu menggunakan E-Commerce sebagai media untuk memasarkan produknya dan memperluas jangkauan pemasaran
Fraud Pentagon Analysis in Preventing Academic Fraud during Online Learning in the COVID-19 Period Yovanka, Shania; Sugiarti, Yenny
Perspektif Akuntansi Vol 7 No 1 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i1.p58-78

Abstract

Students have more opportunities to commit academic fraud on online learning during the COVID-19 period. The purposes of this study are to examine the types of possible academic fraud during online learning, the motives of fraud using pentagon theory, and to provide some important recommendations for higher educationin fraud prevention. The data collection methods are questionnaires and interviews with students and lecturers at a private university in Indonesia. In addition, the data analysis is qualitative and descriptive statistical analyses. The results of this study indicate that academic fraud such as cheating, seeking help, plagiarism, and collusion occurs during online learning process. Pressure, opportunity, rationalization and arrogance are four important factors that cause academic fraud. The prevention of fraud can be through building awareness on integrity and ethical values, implementing rules and strong punishment system, building close relationship with students, improving the methods of learning and assessment, and improving internal controls.