Citation:

Muhammad Sami’Ulhaq, Delvia Rostina, Siti Hadijah, Putri Rohmah Apriani, Sari Rusmita. "Understanding Level of Accounting Students Regarding Accounting Certification (A Study on Accounting Students of the Faculty of Economics and Business, Untan, Batch 2020- 2021)" International Research Journal of Economics and Management Studies, Vol. 2, No. 3, pp. 10-14, 2023.

Abstract:

The purpose of this research is to determine the level of understanding among accounting students regarding accounting certification. The subjects of this study are students of the accounting program at Tanjung Pura University. Data collection for this research was conducted through interviews and documentation. This study employed a qualitative approach with data collection techniques involving unstructured interviews and documentation. Purposive sampling technique was used to select key informants, consisting of four accounting students from the Accounting Department, Accounting Study Program, Faculty of Economics and Business, Tanjung Pura University, batches 2020 and 2021. The results of the research reveal that the students have a sufficient understanding of the meaning of accounting certification and various types of professional certifications available. Motivations for pursuing accounting certification include recognition of competence, economic benefits, and improvement of academic skills. However, there are several obstacles such as time constraints, costs, and lack of socialization that hinder students from pursuing accounting certification. The benefits gained from obtaining accounting certification include better understanding, practical opportunities, improved relationships, and a balance between theory and practice.

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Keywords:

Certification, Motivation, Understanding Level.