Tingkat Pemahaman Akuntansi Digital Pada Mahasiswa Akuntansi Semester Akhir Di Universitas Widya Mandira Kupang

BASO, Susana Purnamasari (2024) Tingkat Pemahaman Akuntansi Digital Pada Mahasiswa Akuntansi Semester Akhir Di Universitas Widya Mandira Kupang. Inovasi dan Kreativitas dalam Ekonomi, 7 (12). pp. 87-93. ISSN -

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Abstract

This study aims to evaluate the level of understanding of final semester accounting students at Widya Mandira Kupang University towards digital accounting and identify obstacles in its implementation. The main problem studied is the gap between the theories taught in universities and the demands of the increasingly digital world of work. This study uses a descriptive approach with a mixture of qualitative and quantitative methods, involving 15 respondents selected purposively. Data collection was carried out through in-depth interviews, Likert-scale questionnaires, and analysis of related documents. The results of the study indicate that although students understand the importance of digital accounting to improve efficiency, there are a number of obstacles such as lack of practical training and resistance to new technologies. Based on these findings, it is recommended that the curriculum be updated through intensive training and the provision of supporting software. This study makes an important contribution to improving students' readiness to face challenges in the modern world of work.

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