Contribution of Lecturer Characteristics in the Formation of Accounting Student Competency: A Study at Higher Education Institutions in Yogyakarta Special Region

Heri Susanto; Evieana Riesty Saputri; Crescentiano Agung Wicaksono

doi:10.14421/jai.2024.3.1.032-040

Authors

Heri Susanto Universitas Pembanunan Nasional Veteran Yogyakarta
Evieana Riesty Saputri Politeknik YKPN Yogyakarta
Crescentiano Agung Wicaksono Politeknik YKPN Yogyakarta

DOI:

https://doi.org/10.14421/jai.2024.3.1.032-040

Abstract

Purpose : This study investigates the influence of lecturer competence on student competencies in the context of online learning, addressing a research gap concerning the role of lecturers in adapting to new educational technologies.

Methodology: We collected data from vocational colleges in Yogyakarta (DIY) and Central Java through comprehensive observations and questionnaires. The gathered information was analyzed using regression analysis techniques to determine the relationship between lecturers' ICT understanding, their attitudes, and the resulting impact on student competence.

Findings: Our findings reveal a positive correlation between lecturers' proficiency in ICT and their attitudes, significantly affecting student competencies. The results underscore the importance of technological literacy among lecturers, who must master various online learning tools. Additionally, the attitudes displayed by lecturers play a critical role in shaping student behavior and engagement in the learning process.

Novelty : This study fills a significant research gap by highlighting the essential dimensions of lecturer competence in the realm of online learning. It emphasizes the need for lecturers to adapt to technological advancements and showcases the impact of their attitudes on student engagement and respect, which are crucial for effective learning in a technology-driven era.

Keywords: behavioral accounting, lecturer competence, online learning

Downloads

Abstract viewed: 121 times |

PDF downloaded = 69 times

References

Alt, D. (2018). Science teachers’ conceptions of teaching and learning, ICT efficacy, ICT professional development and ICT practices enacted in their classrooms. Teaching and Teacher Education, 73. https://doi.org/10.1016/j.tate.2018.03.020

Amhag, L., Hellström, L., & Stigmar, M. (2019). Teacher Educators’ Use of Digital Tools and Needs for Digital Competence in Higher Education. Journal of Digital Learning in Teacher Education, 35(4). https://doi.org/10.1080/21532974.2019.1646169

Baker, J. P., Goodboy, A. K., Bowman, N. D., & Wright, A. A. (2018). Does teaching with PowerPoint increase students’ learning? A meta-analysis. Computers and Education, 126. https://doi.org/10.1016/j.compedu.2018.08.003

Daniel, S. J. (2020). Education and the COVID-19 pandemic. Prospects, 49(1–2). https://doi.org/10.1007/s11125-020-09464-3

Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerisation? Technological Forecasting and Social Change, 114. https://doi.org/10.1016/j.techfore.2016.08.019

Ghozali, I. (2013). Aplikasi Analisis dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Holford, W. D. (2019). The future of human creative knowledge work within the digital economy. Futures, 105. https://doi.org/10.1016/j.futures.2018.10.002

Kanneganti, A., Sia, C. H., Ashokka, B., & Ooi, S. B. S. (2020). Continuing medical education during a pandemic: An academic institution’s experience. Postgraduate Medical Journal. https://doi.org/10.1136/postgradmedj-2020-137840

König, J., Jäger-Biela, D. J., & Glutsch, N. (2020). Adapting to online teaching during COVID-19 school closure: teacher education and teacher competence effects among early career teachers in Germany. European Journal of Teacher Education, 43(4). https://doi.org/10.1080/02619768.2020.1809650

Krishnamurthy, S. (2020). The future of business education: A commentary in the shadow of the Covid-19 pandemic. Journal of Business Research, 117. https://doi.org/10.1016/j.jbusres.2020.05.034

Lewis, S. E. (2020). Chemistry Assessments through the Sudden Implementation of Online Instruction. Journal of Chemical Education, 97(9). https://doi.org/10.1021/acs.jchemed.0c00697

Ninković, S., Olić Ninković, S., Lazarević, T., & Adamov, J. (2021). Serbian teachers’ perceptions of online assessment during COVID-19 school closure: the role of teachers’ self-efficacy. Educational Studies. https://doi.org/10.1080/03055698.2021.1960151

O’Neill, G., & McMahon, T. (2005). Student-Centred Learning: What Does it Mean for Students and Lecturers? In Emerging Issues in the Practice of University Learning and Teaching.

Peled, Y., Eshet, Y., Barczyk, C., & Grinautski, K. (2019). Predictors of Academic Dishonesty among undergraduate students in online and face-to-face courses. Computers and Education, 131. https://doi.org/10.1016/j.compedu.2018.05.012

Rahiem, M. D. H. (2020). The emergency remote learning experience of university students in Indonesia amidst the COVID-19 crisis. International Journal of Learning, Teaching and Educational Research, 19(6). https://doi.org/10.26803/ijlter.19.6.1

Sadikin, A., & Hamidah, A. (2020). Pembelajaran Daring di Tengah Wabah Covid-19. BIODIK, 6(2). https://doi.org/10.22437/bio.v6i2.9759

Scherer, R., Siddiq, F., & Tondeur, J. (2019). The Technology Acceptance Model (TAM): A MetaAnalytic Structural Equation Modeling Approach to Explaining Teachers’ Adoption of Digital Technology in Education. Computer & Education, 128, 13–35.

Suryani, P., Fahlevi, M., & Munthe, A. P. (2020). COVID19 pandemic and home online learning system: Does it affect the quality of pharmacy school learning? . Systematic Reviews in Pharmacy, 11(8), 524–530.

Triwiyanto, T., Pramono, Fathoni, A., & Junaidin. (2021). Indonesian Teacher and Education Study Area During the Covid-19 Pandemic. Advances in Social Science, Education and Humanities Research, 209–213.

Ullah, S., Kimani, D., Bai, Y., & Ahmed, R. (2018). Assessing the design of accounting modules across UK higher educational institutions. Cogent Business and Management, 5(1). https://doi.org/10.1080/23311975.2018.1510717

Wang, H., Hall, N. C., & Rahimi, S. (2015). Self-efficacy and causal attributions in teachers: Effects on burnout, job satisfaction, illness, and quitting intentions. Teaching and Teacher Education, 47. https://doi.org/10.1016/j.tate.2014.12.005

Warr, M., & Mishra, P. (2021). Integrating the discourse on teachers and design: An analysis of ten years of scholarship. Teaching and Teacher Education, 99. https://doi.org/10.1016/j.tate.2020.103274

World Economic Forum. (2019). The Global Competitiveness Report. In World Economic Forum.

Yanto, H., Hidayah, R., Hajawiyah, A., Baroroh, N., & Wibowo, A. (2021). Developing operational accounting competencies during the pandemic using emergency online learning Cogent Education. Cogent Education, 8(1).