Pengaruh Pembelajaran Sistem Informasi Akuntansi terhadap Peningkatan Keterampilan Mahasiswa: Peran Motivasi Belajar sebagai Variabel Moderasi
DOI:
https://doi.org/10.53299/jppi.v6i2.4241Keywords:
Akuntansi, Keterampilan, Motivasi, Pendidikan, ModerasiAbstract
Tujuan studi ini adalah menganalisis pengaruh pembelajaran pada rumpun mata kuliah Sistem Informasi Akuntansi terhadap peningkatan keterampilan mahasiswa secara holistik yang mencakup keterampilan teknologi keterampilan lunak dan keterampilan riset serta menguji peran moderasi motivasi belajar. Penelitian kuantitatif korelasional ini menggunakan pendekatan Structural Equation Modeling melalui perangkat lunak SmartPLS dengan sampel sebanyak 234 mahasiswa akuntansi Universitas Hasanuddin angkatan 2023. Hasil analisis membuktikan bahwa pembelajaran terintegrasi pada rumpun mata kuliah sistem informasi akuntansi berpengaruh positif dan signifikan terhadap peningkatan keterampilan holistik mahasiswa. Selain itu motivasi belajar terbukti secara signifikan memperkuat pengaruh tersebut sekaligus bertindak sebagai moderasi semu yang memberikan dampak positif secara langsung terhadap pengembangan kompetensi. Kesimpulannya integrasi kurikulum berbasis teknologi yang komprehensif diiringi tingginya motivasi belajar merupakan strategi esensial untuk mengoptimalkan kesiapan profesional mahasiswa menghadapi dinamika industri masa depan. Sebagai tindak lanjut dari temuan ini penelitian di masa mendatang disarankan untuk memperluas cakupan sampel ke berbagai perguruan tinggi lainnya guna menguji konsistensi model serta mengeksplorasi variabel prediktor tambahan seperti kompetensi pedagogik dosen kelengkapan fasilitas laboratorium maupun pengalaman magang mahasiswa.
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