Purpose: The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.…

The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum…

This study aims to investigate the behavioural dimensions that influence college students' intention to implement computational thinking in compiling financial statements using spreadsheets. This study used a non-experimental type of quantitative research with a cross-sectional research design. The sample of this study was 148 college students who…

This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

Indonesia has recently witnessed a development in accounting information system with the introduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the…

The purpose of this Indonesian-based study is to assess students' perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires…

This paper describes the current state of governance and reforms of Indonesia's higher education system. It seeks to identify the impact of and the constraints on the national higher education reform agenda with respect to institutional autonomy for public universities. Under the prevailing government regulations, 11 public universities have been…