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p-Index From 2021 - 2026
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All Journal Jurnal ASET (Akuntansi Riset) Journal of Accounting and Business Education
Rosaline Tandiono
Bina Nusantara University
Economics, Econometrics & Finance Education

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NON-ACCOUNTING STUDENTS’ PERCEPTIONS ON THE USEFULNESS OF GAMIFICATION IN SUPPORTING COGNITIVE DEVELOPMENT Rosaline Tandiono; Valentina Tohang; Yanthi Hutagaol-Martowidjojo
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49040

Abstract

Main Purpose - This study aims to examine the usefulness of the gamification teaching method in assisting non-accounting students in understanding accounting courses.Method – The current study relies on forty non-accounting students’ perceptions as its qualitative empirical data which was collected through students’ self-reflection reports. Self-reflection is perceived to be the most appropriate medium for students to express their thought and feeling freely.Main Findings - The results show that the majority of the students favor gamification and the specifically designed game for accounting courses assists them in understanding accounting terms and concepts, and financial statements, and helps them in visualizing a real business environment. Several features of the game also assist in the students learning process, i.e., the repetitive quiz questions, direct feedback, and the game itself. Nevertheless, while gamification benefits others, few students still perceive self-study and lectures as more critical in their learning experience.Theory and Practical Implications – Specific designed game can be a valuable tool for students to learn accounting which in this study includes accounting terms and concepts. Nevertheless, educators interested in applying gamification in the classroom need reasonable anticipation and proper preparation. Novelty – This study contributes to the literature on gamification in accounting education which currently is limited.
Accounting in Transition: Exploring Technology Adoption among Indonesian Accountants Vivian Taniavi; Rosaline Tandiono; Felicia Henrico
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.65308

Abstract

The rapid advancement of emerging technologies such as cloud computing, artificial intelligence (AI), big data analytics, and blockchain has reshaped the accounting profession worldwide. However, in developing countries like Indonesia, the adoption of these technologies remains uneven and context-dependent. This study explores how accounting professionals in Indonesia perceive, adopt, and adapt to these technological innovations in their daily work. Using a qualitative approach, data were collected from 24 accountants across various positions and experience levels through semi-structured interviews. Thematic analysis was employed to identify key themes guided by the Technology–Organization–Environment (TOE) framework. The findings reveal that while most accountants recognize the efficiency and strategic potential of these technologies, challenges persist in terms of limited organizational support, lack of training, and resistance to change. The study also highlights the importance of continuous learning and professional education in fostering technological readiness. These results provide insights for both practitioners and educators to enhance digital competence in the accounting field and contribute to the growing literature on technology adoption in emerging economies
Co-Authors Felicia Henrico Valentina Tohang Vivian Taniavi Yanthi Hutagaol-Martowidjojo