• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.157-167
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• 2020

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents' and peers' influence (PPIF), and benefits and cost (BCE) on students' intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.1119-1127
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• 2020

This study aims to identify the determinants of student interest in pursuing Accounting Professional Education (Indonesia: PPAk) in Province of Bali. The determinants which the author has used are: independent variables are social motivation, career motivation, quality motivation, and duration of education. The sample in this study comprises of 75 respondents who are students of Accounting discipline at the Faculty of Economics and Business at universities in the Province of Bali. Data was collected using a questionnaire and have been processed using multiple regression analysis. The results show that social motivation, career motivation, and quality motivation have a positive effect on students' interest in studying Accounting Professional Education. On the other hand, the duration of the accounting course has a negative effect on students' interest in studying this program. The importance of role of a professional accountant in realizing transparency in public life, and an economy that is free from financial deceit and fraud makes the role of professional accounting institutions very important. However, graduates' who desire to continue their studies in the PPAk program tends to be low. The findings of this research are expected to become the basis for policy makers in formulating rules related to the development of the accounting profession in the society, especially in Indonesia.

• 한국산학기술학회논문지
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• 제19권2호
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• pp.508-515
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• 2018

본 연구의 목적은 예술분야 대학생들의 진로지도에 관한 국내 연구 동향을 분석하여 향후 연구의 시사점을 제공하는데 있다. 이를 위해 2006년부터 2016년까지 연구된 학술지 게재 논문과 석 박사학위 논문 총 74편의 논문을 연구시기, 연구주제, 연구방법, 성별, 학년별, 예술분야별로 분석하였다. 분석결과, 연구주제는 6가지 분석기준에서 적응 행동 경험과 관련된 주제가 총 24편(32.5%)으로 가장 많이 연구되었음을 알 수 있다. 성별연구에서는 남녀 전체 대상의 연구가 전체의 96%로 대부분을 차지하고 있으며, 학년별 연구에서는 전 학년을 대상으로 한 연구가 49편으로 전체의 66%로 가장 많았다. 연구방법에서의 동향을 살펴보면, 양적연구는 모든 주제에서 연구가 진행되었다. 예술분야별 연구동향에서는 무용(발레, 한국무용, 현대무용 포함)분야 연구가 54건으로 전체의 73%를 차지하고 있어 가장 많은 연구가 이루어졌으며 주제별로도 고르게 연구되고 있음을 알 수 있다. 진로지도 연구는 아직까지 세분화된 특성을 반영한 연구가 미미하게 이루어지고 있으며, 전체적으로 연구의 수가 충분히 축적되지 않아 분류하기에는 어려움이 있으며, 앞으로는 다양한 관점과 사회적 이슈, 학생들의 전공분야, 학년, 성별, 다양한 연구방법을 반영한 연구가 확대되어야 할 것이다.

• 지역사회간호학회지
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• 제27권1호
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• pp.43-50
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• 2016

Purpose: The purpose of this study was to investigate the relationship of depression and smartphone dependency with female college students' career decision-making self efficacy. Methods: This was a descriptive study. The survey participants were 497 female college students in M City and S City. Data were collected from November 16 to December 4, 2015 using self-report questionnaires including BDI (Beck Depression Inventory), Smartphone Dependency Scale, and CDMSES-SF (Career Decision-Making Self Efficacy Scale-Short Form). Data were analyzed through descriptive statistics, independent-samples t-test, ANOVA, and stepwise multiple regression. Results: Career decision-making self efficacy showed significant differences according to religion. Smartphone dependency was found to have a statistically significant negative correlation with career decision-making self efficacy and a positive correlation with depression. Depression was found to have a statistically significant negative correlation with career decision-making self efficacy. Stepwise multiple regression analysis revealed that the predictors of career decision-making self efficacy were depression (7.1%), religion (1.8%), and smartphone dependency (1.3%), accounting for a total of 10.6% of the variance. Conclusion: This study suggests that interventions to promote female college students' career decision-making self efficacy should consider their depression, religion, and smartphone dependency.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.219-230
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• 2020

With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

• 유통과학연구
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• 제21권2호
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• pp.77-89
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• 2023

Purpose: At the end of the pandemic, many digital startups had negative performances. For that, this study aims to analyze the mediating role of entrepreneurial competence and digital entrepreneur career maturity. Seven hypotheses were proposed, namely the effect of entrepreneurship orientation, digital entrepreneurship experience, and digital entrepreneur career maturity on digital entrepreneurial competence, the effect of digital entrepreneurial experience on digital entrepreneurial career maturity, the influence of entrepreneurial orientation, entrepreneurial competence, and digital entrepreneur career maturity on business performance. Research design, data and methodology: The population is digital entrepreneurs in Central Java, Indonesia with a business duration of more than 4 years. The number of samples as many as 184 people were carried out by questionnaire distribution through face-to-face, email, and Google forms. Partial Least Square Structural Equation Modeling was used to test the path coefficient statistics. Results: The results showed that all the hypotheses proposed were accepted. Digital entrepreneurial competencies and digital entrepreneurial career maturity are also proven to have a mediating role. Conclusions: The findings of this study can contribute to the development of digital entrepreneurship research. Practically, the government's role is needed to facilitate the three main elements of digital business: e-commerce, payment methods, and distribution channels.

• International Journal of Knowledge Content Development & Technology
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• 제12권4호
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• pp.95-103
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• 2022

This study was conducted to assess the level of satisfaction of undergraduates with the Library and Information Science (LIS) course and some of the factors that influence their choice of the programme. The population of the study was all the 400 level undergraduates in the Department of Library and Information Science, Faculty of Education, University of Port Harcourt. A structured questionnaire, made up of three parts, was utilized for data collection. The first part involved the level of satisfaction of the respondents with the LIS programme while the second and third parts involved the influence of parents and peers on the respondents' choice of LIS programme, respectively. Out of the 21 copies of the questionnaire distributed, 20 were retrieved indicating a 95.2% response rate with 75% (15) male and 25% (5) female. Data were analyzed using percentages and simple regression analysis. Results indicated that the respondents were highly satisfied with the choice of LIS programme and would recommend the programme to others. Parental influence on the respondents' choice of LIS programme was minimal accounting for 7.8% of the changes in the choice of the programme while peer influence on the respondents' choice of the programme was substantial accounting for 78.0% of the changes in the choice of the programme. The fact that the respondents were satisfied with their choice of career in LIS is a strong indication that they would be committed to providing excellent service in librarianship needed to cater for the mutated information requirements of the society.

• 벤처창업연구
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• 제12권1호
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• pp.47-60
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• 2017

이 연구의 목적은 성격 5 요인 (외향성, 친화성, 성실성, 신경증, 지적 개방성) 조절효과를 통한 창업가정신이 중학생의 진로성숙도에 미치는 영향을 살펴보고, 효율적인 창업가정신 교육과 진로교육 방안을 모색하는데 있다. 이 목적을 달성하기 위해 대전에 있는 중학생 500명을 대상으로 설문 조사를 실시하여 얻어진 연구 결과를 분석하여 다음과 같은 결과를 얻었다. 첫째, 창업가정신(혁신 진취성, 위험감수성)이 높을수록 중학생의 진로태도 및 진로탐색능력은 높아지나, 진로준비행동에 있어서는 창업가 정신의 하위요소 중 혁신 진취성만 진로준비행동에 유의한 영향을 준다. 둘째, 성격 5 요인은 창업가정신과 중학생의 진로성숙도의 하위요소인 진로태도에만 유의한 조절영향을 준다. 따라서 성격 5 요인에 따라 창업가정신을 함양할 수 있는 다양한 진로교육 프로그램을 제시하고, 개인의 성격특성 차이를 고려하여 지도한다면 중학생의 진로성숙도가 높아질 것으로 생각된다. 또한 현재 중학생의 진로성숙도를 키우기 위한 프로그램의 일환으로 자유학기제가 전면 실시되어 획일적인 프로그램을 운영하는 학교가 많은데 성격 5 요인에 따라 창업가정신을 함양할 수 있는 다양한 프로그램을 운영한다면 진로상담 뿐만 아니라 자유학기제 프로그램이 질적으로나 양적으로나 수준이 높아질 수 있을 것으로 생각된다.

• 디지털융복합연구
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• 제19권12호
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• pp.273-280
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• 2021

본 연구는 등록금 인상 억제로 인한 사립대학들의 재정 위축 상황에서 사립대학의 유보금과, 대학의 건전성이 회계 지표와 어떤 관계인지를 종합적으로 살펴보고 재정정책에 시사점을 제공하는데 그 목적이 있다. 독립변수인 재정여건의 하위변수로 교내유보금과 재정건전성으로 하고, 종속변수인 재정지표의 하위변수로 학생1인당교육비, 인건비비율, 연구학생경비비율, 관리운영비비율로 하여 대학특성변수에 의한 조절효과까지 검증하였다. SPSS 25을 활용하여 상관관계분석과 다중회귀분석을 실시하였다. 첫째, 사립대학의 교내 유보금 항목이 회계지표 항목에 영향을 미쳤다. 둘째, 재정 건전성 항목이 회계지표 항목에 영향을 미쳤다. 셋째, 소재지에 따라 재정여건이 회계지표 변화에 영향을 미쳤다. 넷째, 학생규모에 따라 재정여건 요인이 회계지표 변화의 영향을 미쳤다. 사립대학의 정부 투자와 지원은 정원감축을 통한 재정지원이 아닌, 발전계획 수립을 통한 재정확보 패러다임으로 변화되어야 하며, 수입 다변화 정책 전략으로 생존을 모색해야 할 것이다.