The Influence of Learning Motivation and Self-Efficacy  on Accounting Understanding (Case Study at Institute of Information Technology and Business)

Sabaruddin Chaniago

Authors

Sabaruddin Chaniago Universitas Pembinaan Masyarakat Indonesia

Keywords:

Motivation, Self Efficacy, Understanding of Accounting

Abstract

This study seeks to examine the impact of learning motivation and self-efficacy on students' comprehension of accounting at the Institute of Information Technology and Business. Motivation for learning and self-efficacy are two critical psychological elements that are thought to influence academic performance, particularly in accounting disciplines that are sometimes seen as intricate. This research employs a quantitative methodology via a survey technique. Data were gathered from 85 accounting students via a questionnaire structured on a Likert scale. We performed data analysis utilizing multiple linear regression to assess the influence of each independent variable on the dependent variable. The findings indicated that learning motivation and self-efficacy had a favorable and substantial influence on accounting comprehension. Our findings indicate that learning motivation exerted a more significant influence than self-efficacy; nonetheless, both factors concurrently enhanced students' comprehension of accounting concepts. These findings emphasize the necessity of formulating instructional techniques that enhance students' learning motivation and self-efficacy to augment their comprehension of accounting. This study offers pragmatic advice for educators and academic institutions to include these psychological aspects in the learning process

References

Ahmad Rivai, Sungguh Ponten Pranata, Zakia Fadila, Maya Syahlina, & Berupilihen Br Ginting. (2021). The Effect of Facilities on Motivation and Its Impact on Accounting Understanding. International Journal of Science, Technology & Management, 2(6), 1934–1938. https://doi.org/10.46729/ijstm.v2i6.368

Al-Hattami, H. M. (2023). Understanding perceptions of academics toward technology acceptance in accounting education. Heliyon, 9(1), 1–11. https://doi.org/10.1016/j.heliyon.2023.e13141

Astuti, N. N. T., & Hidayah, K. (2022). Pengaruh Literasi Keuangan, Efikasi Diri, dan Kompetensi Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil di Sleman. Seminar Nasional Akuntansi Bisnis Dan Manajemen, 1(1), 240–249.

Author, A., Noor, R. M., & Anwar, S. (2022). Pengaruh Motivasi, Ekspektasi Pendapatan, dan Persepsi Mahasiswa terhadap Minat Berwirausaha dengan Pemahaman Akuntansi sebagai Variabel Moderating. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(1), 227–243. https://doi.org/10.47467/alkharaj.v5i1.1165

Bao, H. X. H., Wang, Z., & Wu, R. L. (2024). Understanding local government debt financing of infrastructure projects in China: Evidence based on accounting data from local government financing vehicles. Land Use Policy, 136(October 2023), 1–17. https://doi.org/10.1016/j.landusepol.2023.106964

Chen, S. W., Wang, S. L., Qi, X. Z., Samuri, S. M., & Yang, C. (2022). Review of ECG detection and classification based on deep learning: Coherent taxonomy, motivation, open challenges and recommendations. Biomedical Signal Processing and Control, 74(April), 1–9. https://doi.org/10.1016/j.bspc.2022.103493

Cordella, M., Gonzalez-Redin, J., Lodeiro, R. U., & Garcia, D. A. (2022). Assessing impacts to biodiversity and ecosystems: Understanding and exploiting synergies between Life Cycle Assessment and Natural Capital Accounting. Procedia CIRP, 105(March), 134–139. https://doi.org/10.1016/j.procir.2022.02.023

Cunha, T., Martins, H., Carvalho, A., & Carmo, C. (2022). Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting. Education Sciences, 12(7), 1–17. https://doi.org/10.3390/educsci12070432

Fahrurrozi, M., Mohzana, M., Mispandi, M., & Murcahyanto, H. (2023). Developing Basic Accounting E-Module Based on Scientific Approach in Vocational High Schools. Jurnal Kependidikan: Jurnal Hasil Penelitian Dan Kajian Kepustakaan Di Bidang Pendidikan, Pengajaran Dan Pembelajaran, 9(1), 1–9. https://doi.org/10.33394/jk.v9i1.7117

Fatimah, S. F. A. S. (2022). Gambaran Efikasi Diri Siswa Kelas Xii Akuntansi Dan Keuangan Lembaga (Akl) Dalam Menghadapi Uji Kompetensi Keahlian (Ukk) Di Smk Mahardika Batujajar Pada Masa Pandemi Covid-19. FOKUS (Kajian Bimbingan & Konseling Dalam Pendidikan), 5(5), 367–377. https://doi.org/10.22460/fokus.v5i5.9191

Gerged, A. M., Zahoor, N., & Cowton, C. J. (2024). Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country. Management Accounting Research, 62(September 2023), 1–14. https://doi.org/10.1016/j.mar.2023.100865

Gordon, D., Bourke, T., Mills, R., & Blundell, C. N. (2024). Understanding how education reform influences pre-service teachers’ teacher self-efficacy. International Journal of Educational Research Open, 7(December), 1–11. https://doi.org/10.1016/j.ijedro.2024.100338

Harianto, A., Chandra, K., Fakhrul Hirzi, M., Arahman, H., Rivai, A., Budiman, I., Wijaya, E., Susanto, A., Restu Razaq, M., & Nasib. (2024). Socialization and Creation of Entrepreneurial Products for Class XII Tritech Informatics Accounting Vocational School Medan. GANDRUNG: Jurnal Pengabdian Kepada Masyarakat, 5(2), 1780–1790. https://doi.org/10.36526/gandrung.v5i2.4090

Harianto, A., Razaq, M. R., Nainggolan, S. G. V., Anita, Sanjaya, M., Tanady, D., Hou, A., Tambunan, D., Bhastary, M. D., & Nasib. (2024). Edukasi Uji Kompetensi Akuntansi Dalam Mendukung Lulusan Yang Berkompetensi Pada Smk Tritech Informatika. Communnity Development Journal, 5(2), 3740–3743.

Holzer, J., Korlat, S., Haider, C., Mayerhofer, M., Pelikan, E., Schober, B., Spiel, C., Toumazi, T., Salmela-Aro, K., Kaser, U., Schultze-Krumbholz, A., Wachs, S., Dabas, M., Verma, S., Iliev, D., Andonovska-Trajkovska, D., Plichta, P., Pyzalski, J., Walter, N., … Luftenegger, M. (2021). Adolescent well-being and learning in times of COVID-19-A multi-country study of basic psychological need satisfaction, learning behavior, and the mediating roles of positive emotion and intrinsic motivation. PLoS ONE, 16(5 May 2021), 1–22. https://doi.org/10.1371/journal.pone.0251352

Huang, S., Li, X., Chen, S. H., Fang, Z., Lee, C. Y., & Chiang, Y. C. (2024). Enhancing academic self-efficacy on decreasing adolescents’ unmonitored internet usage and depressive mood. Heliyon, 10(1), 1–13. https://doi.org/10.1016/j.heliyon.2023.e23286

Indriyani, F. (2021). Analisis pengaruh pengetahuan awal, efikasi diri, kecerdasan emosional, perilaku belajar, dan budaya terhadap tingkat pemahaman akuntansi mahasiswa perbankan syariah. Journal of Accounting and Digital Finance, 1(1), 1–14. https://doi.org/10.53088/jadfi.v1i1.8

Irfan, A. H. E. N. S. (2022). Pengaruh Fasilitas Belajar Dan Kapasitas Guru Terhadap Pemahaman Akuntansi Dengan ILC Sebagai Variabel Moderasi Pada Smk Akuntansi Bagian Medan Utara. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 8(2), 185–196. https://doi.org/10.38204/jrak.v8i2.981

Kamaruddin, I., Ardiya Waroka, L., Palyanti, M., Tiyana Indriyani, L., Priakusuma, A., & Utama, F. (2023). The Influence of Parenting Patterns on Learning Motivation of High School Students. Attractive : Innovative Education Journal, 5(2), 1–9. https://www.attractivejournal.com/index.php/aj/

Kao, M. C., Yuan, Y. H., & Wang, Y. X. (2023). The study on designed gamified mobile learning model to assess students’ learning outcome of accounting education. Heliyon, 9(2), 1–15. https://doi.org/10.1016/j.heliyon.2023.e13409

Karlsson, P., & Noela, M. (2022). Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession. Journal of Accounting Education, 58, 1–17. https://doi.org/10.1016/j.jaccedu.2021.100756

Kemala, M. R. E. R. (2021). Pengaruh Motivasi, Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Akuntansi (PPAk) di Universitas Dharma Andalas. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 23(1), 1–15.

Kwarteng, J. T., & Servoh, M. W. K. (2024). A reasoned action approach to understanding anti-corruption intentions among MBA (accounting) students in Ghana. Heliyon, 10(5), 1–10. https://doi.org/10.1016/j.heliyon.2024.e26752

Mok, S. Y., Rupp, D., & Holzberger, D. (2023). What kind of individual support activities in interventions foster pre-service and beginning teachers’ self-efficacy? A meta-analysis. Educational Research Review, 40(July), 1–18. https://doi.org/10.1016/j.edurev.2023.100552

Mulyati, S. (2023). Pengaruh Pendidikan Kewirausahaan Dan Digital Literacy Terhadap Minat Berwirausaha Mahasiswa Dengan Efikasi Diri Sebagai Mediator. Jurnal Pendidikan Ekonomi (JUPE), 11(02), 222–230.

Mustofa, W. A. A. S. M. H. M. R. (2020). Analisis Motivasi Belajar Mahasiswa dengan Sistem Pembelajaran Daring Selama Masa Pandemi Covid-19 Analysis of Students ’ Learning Motivation with Online Learning System during The Covid-19 Pandemic. Jurnal Equation IAIN Bengkulu, 3(2), 157–171.

Nasib, Harianto, E. N. R. K. A. F. A., Albert, M. R. R., Martin, D. T., Satrianny, I. P., Hou, M. D. B. D. D. R. A. A., & Tamba, Z. R. D. D. P. A. I. F. U. (2024). Mengenal bisnis 5.0. PT. Pena Persada Kerta Utama.

Nasib, I. L. (2021). Manajemen & Bisnis Modern. In Jakarta: PT Rineka Cipta. Pena Persada.

Nasib, M. (2022). Membangun Loyalitas Mahasiswa Sebagai Upaya Meningkatkan Jumlah Mahasiswa Baru. CV. Global Aksara Pers.

Nasib, Simanjuntak, O. D. P., Julitawaty, W., Effendi, I., & Lubis, A. (2024). Membangun Citra Perguruan Tinggi & Minat Kuliah (Kajian Teoritis Dan Praktis). PT. Pena Persada Kerta Utama.

Nengseh, R. R. (2020). Efikasi Diri Sebagai Mediasi Pengaruh Pendidikan Kewirausahaan Dan Motivasi Berwirausaha Terhadap Minat Berwirausaha Mahasiswa. Edunomic: Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan Dan Ilmu Pendidikan, 9(2), 156–167. https://doi.org/10.33603/ejpe.v9i2.5157

Novirsari, N. D. T. E. (2022). Perilaku Konsumen dan Pemasaran Perguruan Tinggi Swasta. In Perilaku Konsumen dan Pemasaran Perguruan Tinggi Swasta (pp. 1–158). Pena Persada. http://www.surabaya.go.id/dinamis/?id=743

Nugroho, N. M. M. P. I. (2020). Pengaruh Hasil Belajar Pengantar Akuntansi Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi UKSW Dengan Motivasi Belajar Sebagai Variabel Moderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(1), 257–270.

Nugroho, T. I. A. B. P. I. (2021). Pengaruh Kecerdasan Emosional Dan Motivasi Belajar Terhadap Prestasi Belajar Dengan Tingkat Pemahaman Akuntansi Sebagai Variabel Intervening. Jurnal Akuntansi Profesi, 12(1), 223–238. https://doi.org/10.23887/jap.v12i1.32829

Ortiz-Martínez, E., Santos-Jaén, J. M., & Palacios-Manzano, M. (2022). Games in the classroom? Analysis of their effects on financial accounting marks in higher education. International Journal of Management Education, 20(1), 1–8. https://doi.org/10.1016/j.ijme.2021.100584

Putry, N. A. C. (2020). Pengaruh Efikasi Diri Terhadap Minat Berwirausaha Melalui Motivasi Sebagai Variabel Intervening. Jurnal Sosial Ekonomi Dan Humaniora, 6(1), 14–24. https://doi.org/10.29303/jseh.v6i1.71

Rakib, M. (2022). Pengetahuan Berwirausaha, Efikasi Diri, Lingkungan Keluarga, Soft Skill Dan Jati Diri Berwirausaha: Suatu Kajian Empiris Pada Siswa Sekolah Menengah Kejuruan. Jurnal Ilmiah Pena, 13(01), 2089–8118. https://ojs.stkippi.ac.id/index.php/jip

Rød, A. J., & Calafato, R. (2023). Exploring the relationship between extramural English, self-efficacy, gender, and learning outcomes: A mixed-methods study in a Norwegian upper-secondary school. Studies in Educational Evaluation, 79(May), 1–12. https://doi.org/10.1016/j.stueduc.2023.101302

Sunatar, B. (2023). Pengaruh Pengetahuan Investasi Dan Motivasi Investasi Terhadap Minat Berinvestasi Pada Mahasiswa Universitas Majalengka. J-Aksi : Jurnal Akuntansi Dan Sistem Informasi, 4(1), 57–63. https://doi.org/10.31949/jaksi.v4i1.3640

Syaifullah, N. D. T. (2021). Perilaku Konsumen (Studi Dalam Pemilihan Perguruan Tinggi). In Perilaku Konsumen (Studi Dalam Pemilihan Perguruan Tinggi): Vol. Maret. Nuta Media.

Syam, M., & Widiawati, A. (2023). Pengaruh efikasi diri dan kemampuan adaptasi terhadap kinerja pegawai pada badan pusat statistik kabupaten gowa. Jurnal Akuntansi Dan Manajemen, 142–154.

Tambunan, D., Hou, A., Nasib, Hs, W. H., & Pasaribu, D. (2024). The Role of Financial Literacy and Self-Motivation in Fostering Entrepreneurial Interest and Self-Efficacy among University Students. Journal of Logistics, Informatics and Service Science, 11(1), 136–145. https://doi.org/10.33168/JLISS.2024.0109

Vieira, R., & Hoskin, K. (2024). Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank. Critical Perspectives on Accounting, 99(January), 1–18. https://doi.org/10.1016/j.cpa.2024.102715

Voshaar, J., Knipp, M., Loy, T., Zimmermann, J., & Johannsen, F. (2023). The impact of using a mobile app on learning success in accounting education. Accounting Education, 32(2), 222–247. https://doi.org/10.1080/09639284.2022.2041057

Wahono, Y. E. H. T. T. (2022). Pengaruh Literasi Keuangan, Efikasi Diri, dan Love of Money Terhadap Minat Berwirausaha Mahasiswa Prodi Pendidikan Ekonomi STKIP PGRI Jombang. Jurnal Pendidikan Administrasi Perkantoran (JPAP), 10(2), 148–156. https://doi.org/10.26740/jpap.v10n2.p148-156

West, L. M., & Brase, G. L. (2023). Improving patient understanding of prenatal screening tests: Using naturally sampled frequencies, pictures, and accounting for individual differences. PEC Innovation, 3(March), 1–6. https://doi.org/10.1016/j.pecinn.2023.100197

Xue, Q., & Zan, L. (2023). The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective. Critical Perspectives on Accounting, 94(March 2022), 1–26. https://doi.org/10.1016/j.cpa.2022.102451

Yada, A., Leskinen, M., Savolainen, H., & Schwab, S. (2022). Meta-analysis of the relationship between teachers’ self-efficacy and attitudes toward inclusive education. Teaching and Teacher Education, 109, 1–15. https://doi.org/10.1016/j.tate.2021.103521