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All Journal JAZ: Jurnal Akuntansi Unihaz Trending: Jurnal Manajemen dan Ekonomi Tamasya
Yohanes Pemandi Lian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PENGARUH PEMBELAJARAN DARING TERHADAP PEMAHAMAN MATERI AKUNTANSI DIKALANGAN MAHASISWA AKUNTANSI UNWIRA Rekong, Karolina; Briand Christofer Wongsono; Kresen Tino Lama Tokan; Yohanes Pemandi Lian
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/g4y00y03

Abstract

This study investigated the impact of online learning to the understanding of student accounting materialat the Catholic University of Widia Mandira (UNWRAI). Using the qualitative method and in-depth interview of20 students, this study aims to identify the challenges and benefits faced by students when learning online. Theresult, although online learning offers greater flexibility and better access to learning materials, we find thatchallenges such as lack face-to-face interactions with instructors and difficulty understanding the material is stilla major obstacle. Some students report that even though they feel more comfortable learning alone, the lack ofdirect support hamper their ability to understand the complex accounting concept. This study recommendsincreased interactivity of online courses and develops a more fair valuation method to improve students'understanding. This result is expected to provide valuable information to develop more effective accountinglearning strategies.
Perilaku Konsumtif Generasi Z di Kota Kupang: Pengaruh Pendapatan, Media Sosial, dan Gaya Hidup Anjelina Arabela Noni; Theresia Sanya Amanda Sasi; Gratia Tei Seran; Yohanes Pemandi Lian
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5758

Abstract

This study aims to explore the consumptive behavior of Generation Z in Kupang City using a qualitative descriptive exploratory approach. The research focuses on three major influencing factors: income, social media, and lifestyle. Data were collected through in-depth interviews with 30 informants, two focus group discussions, and netnographic analysis of 20 TikTok and Instagram posts. The findings reveal that social media is the most dominant factor driving consumption through viral trends, influencer reviews, and algorithmic recommendations. FOMO and impulsive buying emerge as prominent behavioral patterns, strongly shaped by TikTok trends, flash sales, and peer influence. An aesthetic-oriented lifestyle further reinforces symbolic consumption, where products and activities serve as expressions of personal identity. Meanwhile, income functions only as a weak moderator; it limits spending capacity but does not reduce the desire to consume. The study concludes that Gen Z’s consumption is emotionally driven, digitally constructed, and closely tied to identity formation. These findings highlight the need for financial literacy strategies and digital education to help young consumers engage in more responsible consumption practices.
Praktik Akuntansi Keberlanjutan dalam Pengelolaan Pariwisata Pantai Pasir Panjang: Sebuah Tinjaun Nilai Budaya Masyarakat Lokal Godensia Baina; Maria Febriani Dhone; Yufentus Ngenta; Yohanes Pemandi Lian
Tamasya : Jurnal Pariwisata Indonesia Vol. 2 No. 4 (2025): Desember : Tamasya : Jurnal Pariwisata Indonesia
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/tamasya.v2i4.784

Abstract

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.
Co-Authors Anjelina Arabela Noni Briand Christofer Wongsono Godensia Baina Gratia Tei Seran Kresen Tino Lama Tokan Maria Febriani Dhone Rekong, Karolina Theresia Sanya Amanda Sasi Yufentus Ngenta