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FACTORS AFFECTING STUDENTS INTEREST IN BECOMING PUBLIC ACCOUNTANTS Lande, Adriani; Irawan , Mohamad Rizal Nur; Syaikhudin, Ahmad Yani
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.49

This study aims to examine the influence of labor market considerations, financial rewards, and professional risks on accounting students' interest in pursuing a career as public accountants at the Islamic University of Darul Ulum Lamongan and STIE Cendekia Bojonegoro. Methods: The research employed a quantitative associative approach, using a saturated sampling technique, with a sample of 71 final-year accounting students. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS Version 25. Results: The findings reveal that labor market considerations, financial rewards, and professional risks each have a significant positive effect on students' interest in becoming public accountants, with t-test results indicating strong statistical support for all three variables. Simultaneously, these factors collectively influence students' career interests, highlighting their complementary role in shaping aspirations. Novelty: This study underscores the significance of professional risks as a motivating factor, demonstrating that perceived risks, when associated with high potential rewards, can positively influence career decisions. This insight provides a nuanced understanding of the factors driving career preferences among accounting students in Indonesia, with implications for educational institutions and professional organizations aiming to enhance interest in the public accounting profession.

Analysis of the Role of Social Accounting in Addressing Income Inequality and Environmental Influences Tahir, Arlan; Lande, Adriani; Ermawati, Yana; Basannang, Siti Mariani; Junaedy, Junaedy
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1078

This study examines the role of social accounting in addressing income inequality and managing environmental impacts, highlighting its adaptability across diverse socio-economic contexts and its contribution to corporate social responsibility (CSR). Utilizing a systematic literature review, this study synthesizes insights from recent research to explore how flexible social accounting frameworks align with different regulatory and socio-economic environments. It assesses both theoretical foundations and practical applications. Legitimacy theory serves as a conceptual basis, framing social accounting as a tool for building public trust and enhancing corporate accountability. The findings suggest that social accounting effectively promotes economic and environmental transparency. Social accounting fosters greater public trust and aligns corporate actions with societal expectations by enabling companies to record and report wage distribution, employment practices, and environmental metrics. The study also underscores the importance of flexible social accounting frameworks that allow companies to adapt to local socio-economic conditions, especially in regions with resource constraints or unique regulatory environments. This study advances the understanding of social accounting’s dual role as a reporting and strategic tool for sustainable development. Practically, it suggests that companies adopting adaptable social accounting frameworks can improve stakeholder relations, build credibility, and support long-term sustainability goals. These findings are relevant for corporate managers, policymakers, and future researchers interested in the impact of socially responsible practices on corporate reputation and public trust.

FACTORS AFFECTING STUDENTS INTEREST IN BECOMING PUBLIC ACCOUNTANTS Lande, Adriani; Irawan , Mohamad Rizal Nur; Syaikhudin, Ahmad Yani
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.49

This study aims to examine the influence of labor market considerations, financial rewards, and professional risks on accounting students' interest in pursuing a career as public accountants at the Islamic University of Darul Ulum Lamongan and STIE Cendekia Bojonegoro. Methods: The research employed a quantitative associative approach, using a saturated sampling technique, with a sample of 71 final-year accounting students. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS Version 25. Results: The findings reveal that labor market considerations, financial rewards, and professional risks each have a significant positive effect on students' interest in becoming public accountants, with t-test results indicating strong statistical support for all three variables. Simultaneously, these factors collectively influence students' career interests, highlighting their complementary role in shaping aspirations. Novelty: This study underscores the significance of professional risks as a motivating factor, demonstrating that perceived risks, when associated with high potential rewards, can positively influence career decisions. This insight provides a nuanced understanding of the factors driving career preferences among accounting students in Indonesia, with implications for educational institutions and professional organizations aiming to enhance interest in the public accounting profession.

Stock Price as an Intervening Variable That Influencing Solvency, Inflation, and Financial Distress on Firm Value SUTISMAN, Entar; PRASETIANINGRUM, Septyana; LANDE, Adriani; SUTISNA , Entis; B, St. Mariani
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1445

This study aims to analyze the effect of solvency, inflation, and financial distress on firm value with stock price as an intervening variable in manufacturing companies in the consumer goods sector during the 2020-2023 period. The data used in this study comes from the financial statements of companies listed on the Indonesian Stock Exchange. The analysis method used is path analysis with a quantitative approach. The population in this study is manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange that have experienced a decline in profits during the years 2020-2023. The sampling technique used was purposive sampling and resulted in 30 out of a total of 91 companies in the consumer goods sector. Data analysis was carried out through descriptive analysis, outer model analysis, inner model analysis and hypothesis testing using SmartPLS v.3.2.9 software assistance. The results showed that solvency and financial distress had a significant effect on stock prices. Solvency, financial distress and stock prices have a significant effect on firm value; inflation has no significant effect on stock prices and firm value. Stock prices are unable to mediate the effect of solvency, inflation, and financial distress on firm value. This shows that these factors can affect firm value directly without having to go through stock prices.

FACTORS AFFECTING STUDENTS INTEREST IN BECOMING PUBLIC ACCOUNTANTS Lande, Adriani; Irawan , Mohamad Rizal Nur; Syaikhudin, Ahmad Yani
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.49

This study aims to examine the influence of labor market considerations, financial rewards, and professional risks on accounting students' interest in pursuing a career as public accountants at the Islamic University of Darul Ulum Lamongan and STIE Cendekia Bojonegoro. Methods: The research employed a quantitative associative approach, using a saturated sampling technique, with a sample of 71 final-year accounting students. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS Version 25. Results: The findings reveal that labor market considerations, financial rewards, and professional risks each have a significant positive effect on students' interest in becoming public accountants, with t-test results indicating strong statistical support for all three variables. Simultaneously, these factors collectively influence students' career interests, highlighting their complementary role in shaping aspirations. Novelty: This study underscores the significance of professional risks as a motivating factor, demonstrating that perceived risks, when associated with high potential rewards, can positively influence career decisions. This insight provides a nuanced understanding of the factors driving career preferences among accounting students in Indonesia, with implications for educational institutions and professional organizations aiming to enhance interest in the public accounting profession.

Optimizing Production Cost through Activity-Based Costing Approach as a Strategy to Increase Company Profit Tahir, Arlan; Auliyah, Iriana; Lande, Adriani; Basannang, Siti Mariani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1959

This study aims to conduct a comprehensive mapping of the effectiveness of Activity-Based Costing (ABC) in improving the accuracy of cost determination and company profitability, and to identify the factors that influence its implementation and its contribution to managerial decision-making. This study uses a Systematic Literature Review (SLR) approach to 35 scientific articles published between 2018 and 2025 from accredited databases. The synthesis process was carried out through a thematic analysis of the application context, implementation results, and the mechanisms underlying the relationships among ABC, cost accuracy, and profitability across industry sectors. The results show that ABC consistently improves cost accuracy, operational efficiency, and the quality of managerial decision-making. The success of implementation depends heavily on organizational readiness, information technology support, and human resource capacity. In addition, integrating ABC with digital systems and sustainability reporting further enhances its strategic role in modern cost management. Practically, this research confirms that ABC is worth implementing as a cost management strategy that supports organizational profitability and sustainability. Scientifically, this study strengthens managerial accounting theory by offering an integrative model that explains the mechanism of ABC's effectiveness in the context of digital transformation and modern governance.

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