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Faktor â€“ Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Jurusan Akuntansi (Studi Kasus Pada Mahasiswa Baru Di Jurusan Akuntansi Perguruan Tinggi Kota Cimahi) Mardiani, Rika; Lhutfi, Iqbal
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.30083

This study was conducted to find out why many students choose to continue their studies in the Accounting Department because currently in Indonesia the Accountant Profession is facing major challenges in the form of implementing several accounting standards and international auditing standards that are applied following current developments in the world. In this study, we will look at what factors affect student interest in choosing a major in Accounting, the factors to be studied are social influence, perceptions of the profession, expectations of an accountant's career with control variables, namely gender and age. The population of this study were new students in the Cimahi City College Accounting major in 2019 with 134 research respondents, the study used an explanatory research method. Data analysis using logistic regression method. The purpose of this research is to look at the characteristics of students majoring in Accounting and also the reasons behind the choice of majors which are expected to add input to the Accounting department regarding the concepts and perceptions of students at the beginning of their studies so that they can guide their students in the coming semester. Based on the results of data processing, the results of this study show that students choose to study Accounting because students have high career expectations in the Accounting Department, they especially expect high salaries and also wide job opportunities when they graduate.Â

Merdeka Belajar - Kampus Merdeka Policy: How Does It Affect the Sustainability on Accounting Education in Indonesia? Lhutfi, Iqbal; Mardiani, Rika
Dinamika Pendidikan Vol 15, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v15i2.26071

This study attempts to conduct an analysis of Merdeka Belajar - Ã‚Â Kampus Merdeka's policy on how does it affect the sustainability of accounting education in Indonesia. A Semi-systematic Descriptive Literature Method analysis was used in this paper to map research areas, synthesize conditions of information, establish the direction for further research, and to classify areas where further research is required. The results of the study show this policy is expected to have better skilled and strong character students. They are expected to have more experience, knowledge, and become more competitive graduates. Despite those advantages, this policy also has potential weaknesses, namely the large number of studies taken might distract the direction of the path of study, this policy does not affect educational-based studies that are geared towards producing teachers, and regularly changing policies by every new minister pays less attention to the sustainability aspects. This paper research implies the policymakers to pay more attention to the sustainability of accounting education by considering the required aspects.

Efektivitas Penggunaan Media Pembelajaran Online Di Masa Pandemi Covid-19 Hardiana, Dian; Nugraha, Nugraha; Dewi, Friesty Paramitha; Supriyatna, Yayat; Lhutfi, Iqbal
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43475

AbstractThe purpose of this study was to determine the perceptions of the UPI Accounting Education Study Program students regarding the effectiveness of using online learning media during the COVID-19 period. The model used to explain the acceptance of the use of online learning media is the Technology Acceptance Model (TAM) with 4 main constructs. This type of research is a quantitative descriptive study. The research subjects were students of the UPI Accounting Education Study Program in the batch 2016-2019. The sample in this study amounted to 336 students of the UPI Accounting Education Study Program in the batch 2016-2019 who were randomly selected. Data collection was carried out by distributing closed questionnaires online via google form. The data obtained were analyzed by using the Partial Least Square (PLS) method using the SmartPLS software. The results of this study found that the easier the online learning media to understand and the higher the student's desire to use online learning media, the higher the effectiveness of learning.

Merdeka Belajar - Kampus Merdeka Policy: How Does It Affect the Sustainability on Accounting Education in Indonesia? Lhutfi, Iqbal; Mardiani, Rika
Dinamika Pendidikan Vol 15, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v15i2.26071

This study attempts to conduct an analysis of Merdeka Belajar - Â Kampus Merdeka's policy on how does it affect the sustainability of accounting education in Indonesia. A Semi-systematic Descriptive Literature Method analysis was used in this paper to map research areas, synthesize conditions of information, establish the direction for further research, and to classify areas where further research is required. The results of the study show this policy is expected to have better skilled and strong character students. They are expected to have more experience, knowledge, and become more competitive graduates. Despite those advantages, this policy also has potential weaknesses, namely the large number of studies taken might distract the direction of the path of study, this policy does not affect educational-based studies that are geared towards producing teachers, and regularly changing policies by every new minister pays less attention to the sustainability aspects. This paper research implies the policymakers to pay more attention to the sustainability of accounting education by considering the required aspects.

Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Iqbal Lhutfi; Hamzah Ritchi; Ivan Yudianto
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1727

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.

Blue Ocean Strategy: Business Transformation on Traditional Market Revitalisation Iqbal Lhutfi; Arvian Triantoro; Fitrina Kurniati; Raden Dian Hardiana; Rika Mardiani
Journal of Business Management Education (JBME) Vol 7, No 1 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i1.42075

This research was conducted to analyse the business transformation in revitalising the traditional market of Kosambi Bandung – The Hallway Space using the Blue Ocean Strategy. This study uses a descriptive qualitative research design. This study's data collection techniques were observation, in-depth interviews, and documentation review. The data analysis used in this study is a qualitative data analysis technique by analysing the statement of the interview results using the stages of data reduction, data presentation and data verification, and contextual analysis of the literature review. The result of this research is an initiation to build creative areas in traditional markets where later creative industry activists in fashion, food, art, hobbies, performing arts, and others can gather to create a new innovative ecosystem. This research concludes that the blue ocean strategy implemented in the kosambi traditional market is one of the best alternatives that can be done to revitalise traditional markets.

Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior Iqbal Lhutfi; Raden Dian Hardiana; Rika Mardiani
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.40331

This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for validity and reliability for each question item in the questionnaire using Statistical Product and Service Solutions (SPSS) software. Furthermore, the data collected analyzed by descriptive method. This study concludes that the role of fraud pentagon approach is important in detecting student fraud, plus other contributing factors such as external pressure and also gender which determines students when committing academic fraud. Through this research, it can be seen the predictive factors that are the reasons students commit fraud so that it can be easy for educational institutions to find the right way to prevent it.

Financial Sustainability of Local Governments in Indonesia Iqbal Lhutfi; Harpa Sugiharti
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.48133

This study aims to examine the factors that impact the financial sustainability of local governments in Indonesia. This study used a quantitative method and employed the secondary data processing of the Regional Government Financial Reports (LKPD) for 2018–2020 retrieved from The Audit Board of the Republic of Indonesia (BPK). This study used a saturated sample that included every member of the population, precisely 34 Indonesian provinces. The author used multiple regression analysis of panel data by using Eviews 10. This study employed financial sustainability as the dependent variable, whereas total population, gross regional domestic product (GRDP), and financial independence acted as independent variables. This study concludes that total population and gross regional domestic product have a substantial negative impact on financial sustainability, while financial independence positively affects financial sustainability. This study adds new information about the financial sustainability of Indonesian provincial governments, providing theoretical support that future research can later expand upon. By taking into account variables that may impede or promote financial sustainability in each location, local governments can utilise this research to inform the policies they adopt to manage the finances of their respective regions.

Emerging of Pseudo-Sustainability As A Result of Hegemony in Sustainability Reporting: An Imaginary Research Dialogue Iqbal Lhutfi
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55493

This research aims to uncover the pseudo-sustainability phenomenon that occurs due to regulatory hegemony from western capitalism over developing countries. This research is an imaginary dialogue between two scholars: Senior and Junior Researchers. Postmodernism is utilised to examine the discussion and to stimulate the researcher’s imagination. Sustainability reporting is made not for its original purpose as a form of social and environmental responsibility but focuses on public impressions and tools for public relations to attract more investors and enhance the company's reputation. The company has tried to make the best possible sustainability reporting to get awards and recognition to pursue good corporate governance impressions. This study emphasises how the hegemonic penetration of western capitalism has changed the regulatory framework in developing countries regarding sustainability reporting. This study contributed to uncovering the current issues regarding implementing sustainability reporting.

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