The Determinant of Accounting Student’s to Choose Sharia Financial Institutions in Post Pandemic Era

Mochammad Ilyas Junjunan (Universitas Islam Negeri Sunan Ampel Surabaya)
Rizca Nur Hidayati (Universitas Islam Negeri Sunan Ampel Surabaya)
Ajeng Tita Nawangsari (Universitas Islam Negeri Sunan Ampel Surabaya)
Dian Perwitasari (Universitas Sebelas Maret)

JABE (Journal of Accounting and Business Education)
Volume 10, Issue 1, September 2025

This study aims to examine Islamic accounting knowledge, religiosity, the environment and the job market, financial rewards, and professional training on the interest of accounting students in choosing Islamic financial institutions in their post-pandemic careers. This study uses a positive paradigm with a descriptive quantitative approach. A total of 100 accounting students at UIN Sunan Ampel Surabaya became respondents in this study through an online survey. The data analysis of this study used multiple linear regression using SPSS. The results showed that knowledge of sharia accounting, labour market considerations, work environment, and professional training had a significant effect on student interest. Meanwhile, religiosity and financial rewards have no effect on the interest of accounting students in choosing Islamic financial institutions in their careers during the post-pandemic. This study provides empirical evidence that the existence of Islamic financial institutions is an alternative for accounting students in their careers to develop their competencies. In addition, the sample is limited to UIN Sunan Ampel students only, so future research is expected to increase respondents from public and private universities as well as in Islamic financial institutions.