JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

Psychological and Cultural Factors: Does an Accounting Study Program Matter?

Frista Fio Amanda, Zaky Machmuddah — Tue, 06 Jan 2026 00:00:00 +0000

ABSTRACT

The phenomenon of declining interest in accounting study programs has become a significant issue in Indonesian higher education. This study aims to analyze the influence of psychological, social, and cultural factors on students decisions to major in accounting at university "Y." The study sample consisted of 113 new students from the class of 2025 selected through accidental sampling. Data analysis used multiple linear regression with IBM SPSS 25. The study results indicate that psychological and cultural factors significantly influence students decisions, while social factors have no significant influence. These findings indicate that personality, interests, and cultural values are key considerations in choosing an accounting study program. The practical implications of this study are highly beneficial for accounting study program managers in designing more effective promotion and admission strategies in the digital era and serve as a reference for further research.

BEYOND PROFIT : MEMBANGUN KEUNGGULAN KOMPETITIF BERKELANJUTAN MELALUI GIC DAN CSR PADA INDUSTRI ENERGI INDONESIA

jamilatulrohmah Zulaikah, Ernawati Budi Astuti — Fri, 24 Oct 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menyelidiki bagaimana tanggung jawab sosial perusahaan (CSR) dan modal intelektual hijau (GIC) mempengaruhi keunggulan kompetitif yang berkelanjutan pada bisnis sektor energi di Indonesia. Perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2024 menjadi fokus penelitian ini. Dengan menggunakan data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan, pendekatan kuantitatif dengan analisis regresi linier berganda adalah metodologi penelitian yang digunakan. Berdasarkan hasil temuan, keunggulan kompetitif yang berkelanjutan tidak secara signifikan dipengaruhi oleh modal intelektual hijau (GIC). Menurut penelitian ini, investasi dalam GIC membutuhkan waktu untuk menunjukkan hasil, tetapi jika CSR dilaksanakan di luar strategi utama perusahaan, maka akan menjadi mahal dan, dalam jangka pendek, akan merusak kemampuan perusahaan untuk bersaing. Menurut penelitian ini, bisnis energi dapat mengembangkan keunggulan kompetitif yang tahan lama dengan mengintegrasikan metode intuitif secara penuh.

Gen Z's Understanding of Internal Controls Dominates QRIS Phishing Prevention

Lukiyana Nurul Izza Kartika, Zaky Machmuddah — Tue, 06 Jan 2026 00:00:00 +0000

This study highlights the increasing cases of QRIS phishing targeting Generation Z through social media using various social engineering techniques. The research analyzes the influence of understanding internal controls, risk awareness, and self-efficacy on the effectiveness of QRIS phishing prevention. A quantitative approach was employed with a population of 10,951 active students at Dian Nuswantoro University and a sample of 408 respondents selected through purposive sampling based on their experience conducting QRIS transactions. Data were analyzed using multiple linear regression with SPSS. The results show that understanding internal controls, risk awareness, and self-efficacy have positive and significant effects on QRIS phishing prevention, both simultaneously and partially. Among the three variables, understanding internal controls is the most dominant factor. These findings underscore the importance of strengthening cybersecurity literacy to promote safer digital payment behavior among Generation Z.