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All Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration
Tandy Sevendy
Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Reflection: Education and Pedagogical Insights

 1 
Improving Accounting Students' Statistical Understanding of 2-Way ANOVA Through a Case Study of Indonesian Coffee Exports Nicholas Renaldo; Suhardjo; Andi; Tandy Sevendy; Intan Purnama
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

The phenomenon that exists in this study is the lack of understanding of accounting students in understanding analysis of variance or better known as ANOVA, especially 2-way ANOVA. This study uses the case of Indonesian coffee exports. This research in its early stages will explain the 2-way ANOVA analysis according to the data presented. Then in the second stage will explain students' understanding of the 2-way ANOVA method. The level of understanding of accounting students regarding the 2-Way ANOVA method is still low. This is caused by factors of education level, curriculum, and experience. Significant 2-way ANOVA test results can open up opportunities for in-depth follow-up research. For example, a more detailed analysis of the significant factors and exploration of more complex interactions between the variables involved can be carried out.
Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo; Nicholas Renaldo; Tandy Sevendy; Fransisca Hanita Rusgowanto; I Gusti Ayu Asri Pramesti
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.
Accounting Skills, Digital Literacy, and Human Literacy on Work Readiness of Prospective Accountants in Digital Technology Disruption Era Suhardjo Suhardjo; Nicholas Renaldo; Tandy Sevendy; Dilahk Yladbla; Rezenebe Ngameyga Udab; Namso Ukanahseil
Reflection: Education and Pedagogical Insights Vol. 1 No. 3 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

The evolution and widespread adoption of digital technology have led to diverse transformations, bringing both convenience and disruption while posing a threat to the continuity of established professions, such as accountants. This study aims to investigate the positive impact of accounting skills, digital literacy, and human literacy on the work readiness of accounting students. The target population comprises Bachelor of Accounting students in Pekanbaru. Utilizing a convenience sampling technique and determining the sample size through the Slovin formula, the study included a total of 100 participants. Data collection involved the use of a questionnaire, and the research data were analyzed using SEM PLS. The findings indicate a significant positive correlation between accounting skills, digital literacy, human literacy, and work readiness. The hope is that these research outcomes will serve as valuable information for lecturers, influencing their teaching approaches to enhance the digital and human literacy skills of aspiring accountants.
Co-Authors Andi Andi Andi Anggi Firmansyah Cecilia Cecilia Dilahk Yladbla Efi Rofianto Hia Fadrul Fadrul Febdwi Suryani Fransisca Hanita Rusgowanto Harry Patuan Panjaitan Hinsatopa Simatupang I Gusti Ayu Asri Pramesti Ienne Yoseria Putri Intan Purnama Jelia Juventia Marice Br Hutahuruk Nabila Wahid Namso Ukanahseil Nicholas Renaldo Nyoto Rezenebe Ngameyga Udab Selfina Selfina Stevany Stevany Sudarno Suhardjo Suharti Suyono Teddy Chandra Yuni Shara Sitompul