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Tingkat Pemahaman Mahasiswa Akuntansi Syariah: Analisis Tipe Akuntan Pendidik, Praktisi, dan Non-Praktisi
Objective: This study aims to describe the picture of the competence of practical
academic knowledge and professionalism of Islamic accounting students. Then
analyze whether there is a difference in the competence of students taught by
practicing accountant educators and non-practitioner accountant educators.
Method: This study uses a quantitative approach with descriptive analysis
conducted on active students of the Islamic accounting program who have taken
the introductory accounting 2 course using a survey method for data collection.
Research Results: the results of this study indicate that there is a significant
difference between the competence of students taught by non-practitioner and
practitioner accountant educators. Overall, students taught by non-practitioner
accountant educators showed better and more consistent competence compared to
those taught by practicing accountant educators. These results indicate that non
practitioner accountant educators may be more effective in delivering academic
material and practical principles, as well as in shaping students' professional
attitudes.
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