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<![CDATA[Pengaruh Media Pembelajaran Daring Terhadap Pengetahuan Belajar Mahasiswa Akuntansi ]]>
<![CDATA[Sherina Karyanto]]>;
<![CDATA[Reynard Tandayu]]>;
<![CDATA[Jessica Febriani]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020) ]]>
Publisher : <![CDATA[Magister Akuntansi FE-UK.Maranatha ]]>
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DOI: 10.28932/jafta.v2i2.3279
<![CDATA[Instructional media is one of important factors that affect students’ understanding on the learning materials. The main purpose of this study is to examine the impact of instructional media especially e-learning on students’ knowledge in a business education context based on E-learning theory. Data collected from 80 valid respondents at two well-known private universities in Bandung were used to test the research hypothesis using simple regression method. The results indicate that e-learning is perceived as a useful approach for helping accounting students acquire knowledge. This study implies that e-learning may be considered as one approach to deliver knowledge in a business education domain.]]>
<![CDATA[Why Do Accounting and Business Lecturers Accept Digital Game-Based Learning? ]]>
<![CDATA[Tan Ming Kuang]]>;
<![CDATA[Hanny Hanny]]>;
<![CDATA[Santy Setiawan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.41451
<![CDATA[Digital game-based learning has a potential to help accounting and business students acquiring knowledge and skills required for industry 4.0. However, its adoption and effectiveness rely heavily on lecturer acceptance because they are the real agent of change in Higher Education Institution. In this study, a modified TAM model to examine and predict lecturer acceptance of digital game-based learning is proposed, and empirically tested by involving 258 acounting and business lecturers. The results show that lecturers’ intention for adopting digital game-based learning in the classroom is affected directly by several factors: usefulness, subjective norm, and personal innovativeness. Although curriculum effects are not found, its effects appear to be mediated by usefulness. This study does not find direct and indirect impact of critical mass on lectures’ intention for adopting digital game-based learning.]]>
<![CDATA[Empirical Testing of Business Process on Implementation of Accounting Information System ]]>
<![CDATA[Rapina Rapina]]>;
<![CDATA[Tan Ming Kuang]]>;
<![CDATA[Dien Noviany Rahmatika]]>;
<![CDATA[Fahmi Dwi Suhenda]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 1 (2023): February ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v15i1.269
<![CDATA[Accounting is currently used in a variety of commercial processes. The commercial process relates to the information system used by the organization, where the implementation of the accounting information system when preparing the organization's financial reports is still experiencing some problems. The purpose of this study is to conduct empirical testing that business processes can have a significant effect on the use of accounting information systems for competitive advantage. The context of this study is that the implementation of accounting information systems in Indonesia based on the accounting data they produce is not satisfactory. The results of the research show that the accounting information system used is influenced by business processes. Implementation of accounting information systems has not been qualified in accordance with the expectations of the banking world. This is because the dimensions of business processes namely time, quality of internal processes, and process flexibility have not been fully considered in accounting information system implementation.]]>
<![CDATA[Efek Narsisme dan Psikopati Terhadap Praktik Tidak Etis Akuntan ]]>
<![CDATA[Adrian Yudisthira]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i2.1412
<![CDATA[Personality factors play an important role when a person is faced with a situation that involves moral judgment of right or wrong. A person with dark personality characteristics (dark triad) is very likely to exhibit unethical behavior. Ethical behavior is an important issue for the accountant profession because published financial statements must be accountable to the public, especially for investors and creditors as parties who bear great risks in making their investment and credit decisions. Although many studies have examined the factors causing the unethical behavior of accountants, studies investigating the impact of accountants' dark personalities on ethical decision-making are still scarce. This study aims to examine the effect of two types of dark personalities, namely narcissism and psychopathy, on accountant decision making involving various business ethical situations. The study employed a quantitative approach with primary data obtained from questionnaires. Narcissism is measured through Narcisstic Personality Inventory, psychopathy is measured through Levenson Self-Report Psychopaty Scale, and attitude toward unethical practices used an instrument use d by Bailey (2019). The population was management accountants, public accountants, and public sector accountants with a sample of 103 respondents. Multiple linear regression analysis was performed to test the research hypotheses using SPSS software version 26. The results showed that accountants with dominant narcissistic and psychopathic personalities tend to make unethical decisions.]]>
<![CDATA[Dampak Magang Merdeka Belajar Kampus Merdeka Bagi Mahasiswa Akuntansi ]]>
<![CDATA[Lidia Memori Hia]]>;
<![CDATA[Samuel Oktavianus]]>;
<![CDATA[Shania Katherine Sidebang]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1675
<![CDATA[An internship is an integral part of the higher education curriculum to broaden students' practical understanding of the real world. This research focuses on the Magang Merdeka Belajar Kampus Merdeka (MBKM) program, which was introduced by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in early 2020. The program aims to facilitate students' gaining real-world experience through relevant work practices in their field of study, thereby enhancing graduates' hard and soft skills. Therefore, this research aims to identify the skills acquired by accounting students during their participation in MBKM internship activities across various industries. This study utilized a survey method by distributing a Google Form through social media to accounting students throughout Indonesia who participated in the MBKM internship. The valid sample size obtained was 90 out of 105 eligible respondents, and the data was analyzed using descriptive statistical approaches. The analysis results indicate that the majority of surveyed students have made progress in both hard and soft skills required in the workplace. The majority of students agree that their internship has helped them enhance their confidence in working in the field of accounting and their abilities to work independently and solve problems autonomously, collaborate with others, present in front of the public, analyze data, and exercise judgment in task completion. This study also found that the internship program is effective in enhancing the skills required by the business and industry sectors, resulting in the majority of internship participants receiving job offers upon graduation]]>
<![CDATA[Zombie dan Diversifikasi Pada Masa Covid-19 ]]>
<![CDATA[Michelle Fedora]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1709
<![CDATA[The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of "zombie companies." A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.]]>
<![CDATA[EARNINGS MANAGEMENT: A LITERATURE REVIEW ]]>
<![CDATA[Debbianita Debbianita]]>;
<![CDATA[Tan Ming Kuang]]>;
<![CDATA[Marcella Hoetama]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 8, No 1 (2024): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v8i1.427
<![CDATA[Earning is an important component in financial statements that can be modified by management policies. Managers have the opportunity to present profits according to their wishes because managers have more information so they are free to do this which is called earnings management. In our study, the researchers attempt to review the literature studies that provide an analysis of earnings management impact from two perspectives. The researcher attempts to review existing research/literatures that provide an analysis of earnings management from two perspectives. The articles used in this study consist of 50 articles on earnings management that have been published in international journals and were obtained from Google Scholar using the keyword "earnings management". The research findings indicate that the majority of the articles are quantitative studies utilizing the accrual-based earnings management approach and possess an opportunistic perspective towards earnings management. Research on earnings management has been extensively conducted, but only a few have explored earnings management from a signal perspective. The study aims to examine two different point of view from earnings management article.]]>
<![CDATA[Can ESG Save Zombie Companies During the Covid-19 Pandemic? ]]>
<![CDATA[Revaldo Farrel Witanto]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.59323
<![CDATA[This study examines the relationship between Environmental, Social, and Governance (ESG) and the zombie firm phenomenon. The study employs secondary data from the data provider Revinitif Eikon, encompassing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021, excluding the financial sector, and employing purposive sampling techniques for data collection. The collected data was then analyzed through logistic regression using SPSS software version 26. The findings indicate that ESG harms zombie companies, which suggests that ESG can prevent companies from becoming zombies. Companies with higher levels of ESG implementation are less likely to become zombies. This suggests that companies with strong ESG practices are more resilient to economic instability, especially during the COVID-19 pandemic. This study contributes to the literature on zombie companies and ESG and supports stakeholder theory and the triple bottom line concept. This study has practical implications for company management, providing insights on how to implement ESG principles in operational practices to ensure long-term sustainability. This study introduces novelty by integrating the context of the COVID-19 pandemic to investigate the correlation between ESG and zombie firms, while also adopting the more rigorous theoretical framework proposed by Hoshi et al., (2012) in assessing zombie companies, in contrast to Ren et al., (2022).]]>
<![CDATA[Financial Constraint dan Sensitivitas Pembiayaan Eksternal Terhadap Aliran Kas ]]>
<![CDATA[Excel, Alexander]]>;
<![CDATA[Kuang, Tan Ming]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1207
<![CDATA[Based on the pecking order theory, companies prefer internal funding sources over external (debt and equity) due to information asymmetry problems (d.k.l., financial constraints). However, this theory does not anticipate that external financing components may respond differently to cash flows. This research replicates a study conducted by Park (2019) to examine the influence of cash flow on external funding components and the sensitivity of external funding to cash flow which is moderated by financial constraints in the Indonesian context. This research is a quantitative study that observed 978 financial data of public companies in Indonesia during 2016-2019 and analyzed using ordinary least squares. This research finds that cash flow is negatively related to external funding, except for long-term debt and equity, the substitution between internal funding and debt is carried out using short-term debt, and the sensitivity of external funding to cash flow is stronger for companies with funding without constraints. This research concludes that the agency problem is not the sole factor in determining funding decisions for future study companies to expand the observation year and use other financial constraint criteria such as bonds and commercial paper ratings.]]>
<![CDATA[DIGITAL GAME ACCEPTANCE IN ACCOUNTING EDUCATION: ROLE OF TEACHING EXPERIENCE ]]>
<![CDATA[Kuang, Tan Ming]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.1.04
<![CDATA[Abstrak – Penerimaan Permainan Digital di Pendidikan Akuntansi: Peran Pengalaman MengajarTujuan Utama – Penelitian ini bertujuan menguji peran pengalaman mengajar dalam memoderasi beberapa variabel terkait pembelajaran berbasis permainan digital di pendidikan akuntansi.Metode – Metode yang digunakan adalah PLS-SEM. Sampel penelitian ini adalah 258 dosen akuntansi dan bisnis.Temuan Utama - Persepsi manfaat mempengaruhi penerimaan pembelajaran berbasis permainan digital, pengalaman mengajar melemahkan pengaruh persepsi manfaat dengan niat perilaku. Pengaruh sosial dan kemudahan pemakaian persepsian pada intensi perilaku tidak signifikan, tetapi pengalaman mengajar memperkuat pengaruh norma subjektif dan niat perilaku. Pada sisi lainnya, niat perilaku mempengaruhi penggunaan metode instruksi berbasis permainan.Implikasi Teori dan Praktis – Penelitian mendukung teori bahwa pengalaman mengajar mempengaruhi niat pengajar menggunakan permainan digital di kelas. Penelitian ini merekomendasikan kepala departmen memberikan pelatihan pembelajaran berbasis permainan digital bagi dosen akuntansi.Kebaruan Penelitian – Penelitian ini memberikan kebaruan berupa pengujian pengalaman mengajar pada penerimaan pembelajaran berbasis permainan digital di pendidikan akuntansi. Abstract - Digital Game Acceptance in Accounting Education: Role of Teaching ExperienceMain Purpose - This study examines the role of teaching experience in moderating several variables related to digital game-based learning in accounting education.Method - The method used is PLS-SEM. The sample was 258 accounting and business lecturers. Main Findings - Perceived benefits influence digital game-based learning acceptance, and teaching experience weakens the influence of perceived benefits on behavioral intention. Social influence and perceived ease of use on behavioral intention are insignificant, but teaching experience strengthens the effect between subjective norms and behavioral intention. On the other hand, behavioral intention influences game-based instruction methods.Theory and Practical Implications - The study supports the theory that teaching experience influences teachers' intention to use digital games in the classroom. This study recommends that department heads provide digital game-based learning training for accounting lecturers. Novelty - This study provides novelty in the form of testing teaching experiences on the acceptance of digital game-based learning in accounting education.]]>
