Analisis Tingkat Literasi Akuntansi Studi Kasus pada Mahasiswa Akuntansi di Bengkalis
DOI:
https://doi.org/10.55681/sentri.v4i12.5212Keywords:
Transaction Recording, Understanding of Recording Objectives, Recording Routine, Accounting LiteracyAbstract
Accounting students continue to experience difficulties in accurately recording financial transactions, particularly in preparing journal entries, posting to the general ledger, and compiling financial statements. These challenges contribute to low levels of accounting literacy, which reflects students’ ability to understand, analyze, and apply fundamental accounting concepts in real practice. In response to this issue, the present study aims to analyze the simultaneous influence of three key factors: transaction recording practices, understanding of recording objectives, and recording routines on the accounting literacy of Accounting students in Bengkalis. This study adopts a quantitative research method with an associative approach to examine the relationships among variables. The sample consisted of 201 Accounting students selected through purposive sampling based on specific criteria relevant to the research objectives. Data were gathered using a structured questionnaire employing a Likert scale to measure students’ perceptions and behaviors related to accounting practices. The collected data were then processed and analyzed using multiple linear regression with SPSS version 25 to determine both partial and simultaneous effects of the independent variables on accounting literacy. The results reveal that transaction recording practices, understanding of the objectives of financial recording, and consistent recording routines each have a positive and significant effect on students’ accounting literacy. These findings indicate that when students implement recording procedures correctly, possess a clear understanding of the purpose behind financial documentation, and engage in regular practice, their accounting literacy improves substantially. In other words, strengthening practical skills and conceptual understanding contributes meaningfully to enhancing students’ overall accounting competence.
Downloads
References
L. Wahyuni, “Literasi akuntansi dan kompetensi pencatatan transaksi pada mahasiswa akuntansi,” Jurnal Pendidikan Ekonomi dan Akuntansi, vol. 8, no. 3, pp. 150–162, 2020.
R. Islamita and D. Nugroho, “Pembelajaran Akuntansi dan Pengelolaan Keuangan Mahasiswa,” Jurnal Akuntansi Pendidikan, vol. 6, no. 2, pp. 121–138, 2023.
E. R. Rahman, “Pencatatan transaksi akuntansi dan jenis-jenis catatan,” 2022.
R. Tambun, M. Yahya, and S. Lukiyana, “Pengaruh Literasi Akuntansi terhadap Perilaku Keuangan Mahasiswa,” Jurnal Keuangan dan Pendidikan, vol. 10, no. 2, pp. 30–39, 2024.
OJK, Survei Nasional Literasi dan Inklusi Keuangan 2024. Jakarta: OJK, 2024.
C. Larrinaga and J. Bebbington, “Sustainability Accounting: Education and Challenges,” Accounting Research Journal, vol. 33, no. 2, pp. 101–123, 2020.
IAI IFAC, International Seminar 2024 – Kolaborasi Strategis Membangun Profesi dan Perekonomian di Era Keberlanjutan. Jakarta: IAI, 2024.
A. Adiperdana, “Transformasi Profesi Akuntan di Era Keberlanjutan,” Seminar Nasional IAI-IFAC, 2025
I. Santoso, “Literasi Akuntansi dan Komunikasi Akademik Mahasiswa,” Jurnal Pendidikan Tinggi, vol. 5, no. 1, pp. 15–25, 2023.
W. Andriani and A. W. Suryani, “Communication skills mahasiswa akuntansi dan akuntan: Dua dekade studi di Indonesia,” Jurnal Pendidikan Akuntansi Indonesia, vol. 20, no. 2, pp. 119–135, 2022.
Yulianti, “Pengaruh Literasi Digital terhadap Kesiapan Kerja Mahasiswa Akuntansi,” Jurnal Ekonomi & Pendidikan, vol. 13, no. 2, pp. 94–105, 2021.
S. R. Pakpahan, Literasi Manusia dan Kesiapan Kerja, 2024.
F. Jannah, “Literasi Akuntansi dan Perilaku Lingkungan Mahasiswa,” Jurnal Pendidikan Akuntansi, vol. 11, no. 3, pp. 221–234, 2024.
L. Sumina et al., “Lecturers’ and Students’ Perspectives on the Importance of Accounting Literacy in the Accounting Learning Curriculum,” Journal of Accounting Education, vol. 15, no. 1, pp. 45–62, 2024.
I. Ajzen, From Intentions to Actions: A Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 1985.
M. Abdillah, “Literasi dan Pengembangan Nilai Budi Pekerti di Era Digital,” Jurnal Pendidikan Karakter, vol. 12, no. 1, pp. 1–10, 2022.
Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, 2023.
D. Sulviana, “Literasi Finansial dan Manajemen Keuangan Mahasiswa,” Jurnal Keuangan Pendidikan, vol. 14, no. 2, pp. 33–51, 2025.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Novia Delisa Damanik, Nurhazana Nurhazana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
