<![CDATA[This study aims to analyze the effectiveness of integrating logistics concepts into the Introduction to Accounting I course to improve students' understanding of cost and inventory concepts. This integration is considered important because logistics activities such as procurement, storage, and distribution contribute directly to the cost structure in accounting. However, in practice, students' understanding of logistics costs is often limited because basic accounting material tends to be delivered in a theoretical manner and is not connected to real industrial contexts. This study uses a descriptive quantitative method supported by qualitative data obtained through interviews and classroom observations. The research instruments include a concept comprehension test and a student perception questionnaire that were tested for validity and reliability. Simple regression analysis was used to examine the effect of integrating logistics concepts on student comprehension. The results indicate that integrating logistics concepts into the Introduction to Accounting I course significantly improves students’ understanding of costs and inventory. Regression analysis shows a positive and significant relationship between the integration of logistics concepts and increased student understanding, as indicated by a significance value of less than 0.05. Students became more capable of identifying storage, ordering, and transportation costs and understanding their relationship with accounting records. In addition, the study found several supporting factors, including lecturer readiness, case study-based learning media, availability of literature, and high student motivation. Overall, this integrative approach has proven effective in strengthening cost literacy and increasing the relevance of accounting learning to logistics practices.]]>
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