Developing operational accounting competencies during the pandemic using emergency online learning

References

• ACER. (2010). Australasian Survey of Student Engagement (AUSSE). Australian Council for Educational Research — ACER, official partner of UNESCO. https://www.acer.org/au/ausse/survey-instruments
   Google Scholar
• AICPA. (2018). The AICPA pre-certification core competency framework. Association of International Certified Professional Accountants. https://www.aicpa.org
   Google Scholar
• Arifa, F. N. (2020). Tantangan Pelaksanaan kebijakan Belajar dari Rumah dalam Masa Darurat COVID-19. Info Singkat: Kajian Singkat Terhadap Isu Aktual Dan Strategis,Jurnal Bidang Kesejahteraan Sosial, XII (7/I), 612. http://berkas.dpr.go.id/puslit/files/info_singkat/Info%20Singkat-XII-7-I-P3DI-April-2020-1953.pdf
   Google Scholar
• Astin, A. W. (1993). Assessment for excellence: The philosophy and practice of assessment and evaluation in higher education. ORIX PRESS.
   Google Scholar
• Browne, M. W., & Cudeck, R. (1993). Alternative ways of assessing model fit. In K. A. Bollen & J. S. Long (Eds.), Testing structural equation models (Vol. 154, pp. 136–18). Sage.
   Google Scholar
• Catano, V. M., & Harvey, S. (2011). Student perception of teaching effectiveness: Development and validation of the Evaluation of Teaching Competencies Scale (ETCS). Assessment & Evaluation in Higher Education, 36(6), 701–717. doi:https://doi.org/https://doi.org/10.1080/02602938.2010.484879
   Web of Science ®Google Scholar
• Chan, C. K., & Luk, L. Y. (2020). Development and validation of an instrument measuring undergraduate students’ perceived holistic competencies. Assessment & Evaluation in Higher Education, 46(3), 467–482. doi:https://doi.org/https://doi.org/10.1080/02602938.2020.1784392
   Google Scholar
• Chen, P.-S. D., Gonyea, R., & Kuh, G. (2008). Learning at a distance: Engaged or not? Innovate: Journal of Online Education, 4(3), 1–7. https://www.learntechlib.org/p/104252/
   Google Scholar
• Chickering, A. W., & Gamson, Z. F. (1987). Seven principles for good practice in undergraduate education. AAHE Bulletin, 3, 3–7. https://files.eric.ed.gov/fulltext/ED282491.pdf
   Google Scholar
• Croxton, R. A. (2014). The role of interactivity in student satisfaction and persistence in online learning. Journal of Online Learning and Teaching, 10(2), 314–325. https://jolt.merlot.org/vol10no2/croxton_0614.pdf
   Google Scholar
• Cukurova, M., Bennett, J., & Abrahams, I. (2018). Students’ knowledge acquisition and ability to apply knowledge into different science contexts in two different independent learning settings. Research in Science & Technological Education, 36(1), 17–34. doi:https://doi.org/https://doi.org/10.1080/02635143.2017.1336709
   Web of Science ®Google Scholar
• De Vaus, D. (2013). Surveys in social research. Routledge.
   Google Scholar
• Dixson, M. D. (2015). Measuring student engagement in the online course: The Online Student Engagement scale (OSE). Online Learning, 19(4), n4. https://doi.org/https://doi.org/10.24059/olj.v19i4.561
   Web of Science ®Google Scholar
• Duffy, T., Gilbert, I., Kennedy, D., & Kwong, P. W. (2002). Comparing distance education and conventional education: Observations from a comparative study of post-registration nurses. Research in Learning Technology, 10(1), 70–82. doi:https://doi.org/https://doi.org/10.3402/rlt.v10i1.11304
   Google Scholar
• Dzulfikar, L. T. (2020). Kuliah dari rumah akibat COVID-19 banyak kendala: Belajar dari keberhasilan Universitas Terbuka. Jakarta: Universitas Terbuka. https://theconversation.com/kuliah-dari-rumah-akibat-covid-19-banyak-kendala-belajar-dari-keberhasilan-universitas-terbuka–137230
   Google Scholar
• Eyasu, A. M., Arefayne, D., & Ntim, C. G. (2020). The effect of corporate social responsibility on banks’ competitive advantage: Evidence from Ethiopian lion international bank S.C. Cogent Business & Management, 7(1), 1830473. doi:https://doi.org/https://doi.org/10.1080/23311975.2020.1830473
   Web of Science ®Google Scholar
• Fatonia, N. A., Nurkhayatic, E., Nurdiawatid, E., Fidziahe, G. P., Adhag, S., Irawanh, A. P., … Azizik, E. (2020). University students online learning system during Covid-19 pandemic: Advantages, constraints and solutions. Systematic Reviews in Pharmacy, 11(7), 570–576. https://doi.org/http://doi.org/10.31838/srp.2020.7.81
   Google Scholar
• Ferdinand, A. (2005). Structural equation modeling dalam penelitian manajemen edisi 3. Badan Penerbit Universitas Diponegoro.
   Google Scholar
• Ghozali, I. (2014). Model Persamaan Struktural: Konsep dan Aplikasi dengan program AMOS 22.0 update Bayesian SEM. Semarang: Badan Penerbit Universitas Diponegoro.
   Google Scholar
• GOS. (2020). Skills framework for accountancy. Singapore: Government of Singapore.https://www.skillsfuture.sg/skills-framework/accountancy
   Google Scholar
• Hodges, C., Moore, S., Lockee, B., Trust, T., & Bond, A. (2020). The difference between emergency remote teaching and online learning. Educause Review, 27. https://er.educause.edu/articles/2020/3/the-difference-between-emergency-remote-teaching-and-online-learning
   Google Scholar
• Indrayani, E. (2011). Pengelolaan sistem informasi akademik perguruan tinggi berbasis Teknologi Informasi Dan Komunikasi (TIK). Jurnal Penelitian Pendidikan, 12(1), 51–67. http://www.jurnal.upi.edu/file/5.pdf
   Google Scholar
• Jatmiko, L. D. (2020). APJII: 196,7 Juta Warga Indonesia Sudah Melek internet. Jakarta: Bisnis Indonesia. https://teknologi.bisnis.com/read/20201110/101/1315765/apjii-1967-juta-warga-indonesia-sudah-melek-internet
   Google Scholar
• Jennings, L. C., Monto, A. S., Chan, P. K. S., Szucs, T. D., & Nicholson, K. G. (2008). Stockpiling prepandemic influenza vaccines: A new cornerstone of pandemic preparedness plans. The Lancet Infectious Diseases, 8(10), 650–658. doi:https://doi.org/https://doi.org/10.1016/S1473-3099(08)70232-9
   PubMed Web of Science ®Google Scholar
• Jin, S.-H. (2017). Using visualization to motivate student participation in collaborative online learning environments. Journal of Educational Technology & Society, 20(2), 51–62. https://www.jstor.org/stable/pdf/90002163.pdf
   Web of Science ®Google Scholar
• Johnston, N. (2010). Is an online learning module an effective way to develop information literacy skills? Australian Academic & Research Libraries, 41(3), 207–218. doi:https://doi.org/https://doi.org/10.1080/00048623.2010.10721464
   Web of Science ®Google Scholar
• Kemendikbud. (2020). Surat Edaran dari Menteri Pendidikan dan Kebudayaan Nomor: 36962/MPK.A/HK/2020 tertanggal 17 Maret 2020 tentang Pembelajaran secara Daring dan Bekerja dari Rumah dalam rangka Pencegahan Penyebaran Corona Virus Disease (Covid-19).
   Google Scholar
• Krause, K. L., & Coates, H. (2008). Students’ engagement in first-year university. Assessment & Evaluation in Higher Education, 33(5), 493–505. doi:https://doi.org/https://doi.org/10.1080/02602930701698892
   Web of Science ®Google Scholar
• Kupczynski, L., Mundy, M. A., Goswami, J., & Meling, V. (2012). Cooperative learning in distance learning: A mixed methods study. International Journal of Instruction, 5(2), 81–90. https://files.eric.ed.gov/fulltext/ED533785.pdf
   Google Scholar
• McPhee, I., Marks, D., & Duffy, T. (2012). Comparison of equated learning for online and on-campus postgraduate students on academic achievement. The University of the Fraser Valley Research Review, 4(2), 80–88. http://journals.ufv.ca/rr/RR42/article-PDFs/8-mcphee.pdf
   Google Scholar
• MIA. (2019). Malaysian institute of accountant competency framework. Malaysia: Malaysian Institute of Accountants. https://www.mia.org.my/v2/Education/competency.aspx
   Google Scholar
• Mwiya, B., Siachinji, B., Bwalya, J., Sikombe, S., Chawala, M., Chanda, H., Kaulungombe, B., Muyenga, A., Kaulungombe, B., & Kayekesi, M. (2019). Are there study mode differences in perceptions of university education service quality? Evidence from Zambia. Cogent Business & Management, 6(1), 1579414. doi:https://doi.org/https://doi.org/10.1080/23311975.2019.1579414
   Web of Science ®Google Scholar
• Ningsih, S. (2020). Persepsi Mahasiswa Terhadap Pembelajaran Daring Pada Masa Pandemi Covid-19. JINOTEP (Jurnal Inovasi Dan Teknologi Pembelajaran): Kajian Dan Riset Dalam Teknologi Pembelajaran,7(2), 124–132.
   Google Scholar
• Nobaew, B. (2016). The comparative study of multimedia technological applications enhancing active self-learning in online course. Paper presented at the 13th International Conference on Electrical Engineering/Electronics, Computer, Telecommunications and Information Technology (ECTI-CON), Chiang May, Thailand.
   Google Scholar
• Nugent, T. (2009). The impact of teacher-student interaction on student motivation and achievement. (Doctor of Education), University of Central Florida. http://etd.fcla.edu/CF/CFE0002884/Nugent_Tisome_T_200912_EdD.pdf
   Google Scholar
• Ouma, R., & Nkuyubwatsi, B. (2019). Transforming university learner support in open and distance education: Staff and students perceived challenges and prospects. Cogent Education, 6(1), 1658934. doi:https://doi.org/https://doi.org/10.1080/2331186X.2019.1658934
   Web of Science ®Google Scholar
• Ouyang, F., Chang, Y.-H., Scharber, C., Jiao, P., & Huang, T. (2020). Examining the instructor-student collaborative partnership in an online learning community course. Instructional Science, 48(2), 183–204. doi:https://doi.org/https://doi.org/10.1007/s11251-020-09507-4
   Web of Science ®Google Scholar
• Pang, E., Wong, M., Leung, C., & Coombes, J. (2019). Competencies for fresh graduates’ success at work: Perspectives of employers. Industry and Higher Education, 33(1), 55–65. doi:https://doi.org/https://doi.org/10.1177/2F0950422218792333
   Web of Science ®Google Scholar
• Pratikto, F. R. (2020). Prediksi Akhir pandemi COVID-19 di Indonesia dengan Simulasi Berbasis model Pertumbuhan Parametrik. Jurnal Rekayasa Sistem Industri, 9(2), 63–68. doi:https://doi.org/https://doi.org/10.26593/jrsi.v9i2.4018.63-68
   Google Scholar
• Rahiem, M. (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), 1–26. doi:https://doi.org/https://doi.org/10.26803/ijlter.19.6.1
   Google Scholar
• Rahman, K. A., Ghazali, S. A. M., & Ismail, M. N. (2011). The effectiveness of learning management system (LMS) case study at Open University Malaysia (OUM), Kota Bharu Campus. Journal of Emerging Trends in Computing and Information Sciences, 2(2), 73–79. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.302.556&rep=rep1&type=pdf
   Google Scholar
• Ratheeswari, K. (2018). Information communication technology in education. Journal of Applied and Advanced Research, 3(1), S45–S47. doi:https://doi.org/http://doi.org/10.21839/jaar.2018.v3iS1.169
   Google Scholar
• Rerung, R. R., & Ramadhan, Y. R. (2018). Rancang Bangun Sistem Informasi Akademik dalam Penerapan Smart Campus untuk Meningkatkan Pelayanan Akademik. JTERA - Jurnal Teknologi Rekayasa, 3(2), 191–210. doi:https://doi.org/https://doi.org/10.31544/jtera.v3.i2.2018.191-210
   Google Scholar
• Reyes, M. R., Brackett, M. A., Rivers, S. E., White, M., & Salovey, P. (2012). Classroom emotional climate, student engagement, and academic achievement. Journal of Educational Psychology, 104(3), 700–712.
   Web of Science ®Google Scholar
• Richardson, S., & Radloff, A. (2014). Allies in learning: Critical insights into the importance of staff–student interactions in university education. Teaching in Higher Education, 19(6), 603–615. doi:https://doi.org/https://doi.org/10.1080/13562517.2014.901960
   Web of Science ®Google Scholar
• Sadikin, A., & Hamidah, A. (2020). Pembelajaran Daring di Tengah Wabah Covid-19. Biodik, 6(2), 214–224. doi:https://doi.org/https://doi.org/10.22437/bio.v6i2.9759
   Google Scholar
• Sinuhaji, J. (2020). 97 Persen Jaringan 4G Sudah Tercakup di Seluruh Indonesia. Bandung: Pikiran Rakyat. https://www.pikiran-rakyat.com/teknologi/pr-01385348/97-persen-jaringan-4g-sudah-tercakup-di-seluruh-indonesia
   Google Scholar
• Song, D., Bonk, C. J., & English, R. M. (2016). Motivational factors in self-directed informal learning from online learning resources. Cogent Education, 3(1), 1205838. doi:https://doi.org/https://doi.org/10.1080/2331186X.2016.1205838
   Web of Science ®Google Scholar
• Song, L., Singleton, E. S., Hill, J. R., & Koh, M. H. (2004). Improving online learning: Student perceptions of useful and challenging characteristics. The Internet and Higher Education, 7(1), 59–70. doi:https://doi.org/https://doi.org/10.1016/j.iheduc.2003.11.003
   Google Scholar
• Suryaman, M., Cahyono, Y., Muliansyah, D., Bustani, O., Suryani, P., Fahlevi, M., Munthe, A. P. (2020). COVID-19 pandemic and home online learning system: Does it affect the quality of pharmacy school learning? Systematic Reviews in Pharmacy, 11(8), 524–530. https://doi.org/http://doi.org/10.31838/srp.2020.8.74
   Google Scholar
• Tendhar, C., Culver, S. M., & Burge, P. L. (2013). Validating the National Survey of Student Engagement (NSSE) at a Research-Intensive University. Journal of Education and Training Studies, 1(1), 182–193. https://doi.org/https://doi.org/10.11114/jets.v1i1.70
   Google Scholar
• Tinto, V. (1993). Leaving college: Rethinking the causes and cures of student attrition (2nd ed. ed.). The University of Chicago Press.
   Google Scholar
• Trolian, T. L., Jach, E. A., Hanson, J. M., & Pascarella, E. T. (2016). Influencing academic motivation: The effects of student–faculty interaction. Journal of College Student Development, 57(7), 810–826. doi:https://doi.org/https://doi.org/10.1353/csd.2016.0080
   Web of Science ®Google Scholar
• Ullah, S., Kimani, D., Bai, Y., Ahmed, R., & Ntim, C. G. (2018). Assessing the design of accounting modules across UK higher educational institutions. Cogent Business & Management, 5(1), 1510717. doi:https://doi.org/https://doi.org/10.1080/23311975.2018.1510717
   Web of Science ®Google Scholar
• UT. (2020). Sistem Pembelajaran. Jakarta: Universitas Terbuka. https://www.ut.ac.id/sistem-pembelajaran
   Google Scholar
• Verawardina, U., Asnur, L., Lubis, A. L., Hendriyani, Y., Ramadhani, D., Dewi, I. P., Sriwahyuni, T. (2020). Reviewing online learning facing the Covid-19 outbreak. Talent Development & Excellence, 12(3s), 385–392. https://www.iratde.com/index.php/jtde/article/view/281
   Google Scholar
• Wei, H.-C., & Chou, C. (2020). Online learning performance and satisfaction: Do perceptions and readiness matter? Distance Education, 41(1), 48–69. doi:https://doi.org/https://doi.org/10.1080/01587919.2020.1724768
   Web of Science ®Google Scholar
• Widhiarso, W. (2012). Pemodelan Persamaan Struktural (SEM) pada Data yang Tidak Normal. Yogyakarta: Universitas Gajah Mada. http://widhiarso.staff.ugm.ac.id/files/Pemodelan%20Persamaan%20Struktural%20pada%20Data%20yang%20Tidak%20Normal.pdf
   Google Scholar
• Wolf, B. M., & Wright, L. (2014). Designing Curriculum for Real-World International Business Needs. Journal of Teaching in International Business, 25(3), 165–184. doi:https://doi.org/https://doi.org/10.1080/08975930.2014.925740
   Google Scholar
• Yanto, H. (2016). Internationalizing the accounting graduates’ competencies through the improvement of student engagement. Paper presented at the ICEEBA, Semarang. https://doi.org/https://dx.doi.org/10.2139/ssrn.2913206
   Google Scholar
• Yanto, H., Fam, S.-F., Baroroh, N., & Jati, K. W. (2018). Graduates’ accounting competencies in global business: Perceptions of Indonesian Practitioners and academics. Academy of Accounting and Financial Studies Journal, 22(3), 1–17. https://www.abacademies.org/articles/graduates-accounting-competencies-in-global-business-perceptions-of-indonesian-practitioners-and-academics-7333.html
   Google Scholar
• Yanto, H., Mula, J. M., & Kavanagh, M. H. (2011). Developing student’s accounting competencies using Astin’s IEO model: An identification of key educational inputs based on Indonesian student perspectives. Paper presented at the Proceedings of the RMIT Accounting Educators’ Conference, 2011: Accounting Education or Educating Accountants?.Melbourne, Australia.
   Google Scholar
• Zakir, M. R. G. N. B., & Yanto, H. (2015). Kompetensi Internasional Akuntansi Forensik Mahasiswa Akuntansi Di Beberapa Universitas Di Semarang. Jurnal Riset Akuntansi Dan Keuangan, 3(3), 768–785. doi:https://doi.org/https://doi.org/10.17509/jrak.v3i3.6620
   Google Scholar
• Zilvinskis, J., Masseria, A. A., & Pike, G. R. (2017). Student engagement and student learning: Examining the convergent and discriminant validity of the revised national survey of student engagement. Research in Higher Education, 58(8), 880–903. doi:https://doi.org/https://doi.org/10.1007/s11162-017-9450-6
   Web of Science ®Google Scholar