Determinants of Sharia Accounting Students' Competence in Facing Industry 5.0 at State Islamic Religious Colleges in Java Island
DOI:
https://doi.org/10.15575/jieb.v5i2.50155Keywords:
Academic Challenge, Active Learning, Staff and Student Interaction, Enriching Educational Experience, Supportive Learning EnvironmentAbstract
The advent of Industry 5.0 has intensified the demand for graduates to possess not only technical skills but also adaptive, innovative, and ethical competencies. In the context of State Islamic Religious Colleges (PTKIN) in Java, the readiness of Sharia accounting students to meet these demands remains uncertain, particularly regarding the integration of technology and Islamic values. This study examines the determinants of Sharia accounting students’ competence using the Theory of Planned Behavior framework, incorporating factors related to the learning process and educational environment. Data were collected through a questionnaire survey of Sharia accounting students from superior-accredited PTKIN in Java and analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that enriching educational experiences and the learning environment significantly influence student competence, while academic challenges, active learning, and staff–student interaction do not show significant effects. These results suggest that PTKIN should strengthen curriculum relevance by integrating technology, big data, and artificial intelligence into Sharia accounting education, while encouraging students to proactively develop Industry 5.0–related technological competencies.
References
Abitoye, O., Abdul, A. A., Babalola, F. I., Daraojimba, C., & Oriji, O. (2023). The role of technology in modernizing accounting education for nigerian students–a review. International Journal of Management & Entrepreneurship Research, 5(12), 892–906.
Aljazeeri, B., & Al-Sartawi, A. (2023). Accountancy profession in the age of the digital transformation. In Artificial Intelligence, Internet of Things, and Society 5.0 (pp. 195–209). Springer.
Baker, C. N. (2008). Under-represented college students and extracurricular involvement: The effects of various student organizations on academic performance. Social Psychology of Education, 11, 273–298.
Ballou, B., Heitger, D. L., & Stoel, D. (2018). Data-driven decision-making and its impact on accounting undergraduate curriculum. Journal of Accounting Education, 44, 14–24.
Boudon, R., & Fillieule, R. (2018). Les méthodes en sociologie. Que sais-je.
Brackett, M. A., & Katulak, N. A. (2013). Emotional intelligence in the classroom: Skill-based training for teachers and students. In Applying emotional intelligence (pp. 1–27). Psychology Press.
Brame, C. (2016). Active learning. Vanderbilt University Center for Teaching.
Chen, L., Chen, P., & Lin, Z. (2020). Artificial intelligence in education: A review. Ieee Access, 8, 75264–75278.
Christensen, R., & Knezek, G. (2015). Active learning approaches to integrating technology into a middle school science curriculum based on 21st century skills. Emerging Technologies for STEAM Education: Full STEAM Ahead, 17–37.
Danielson, J. A. (2021). Key assumptions underlying a competency-based approach to medical sciences education, and their applicability to veterinary medical education. Frontiers in Veterinary Science, 8, 688457.
Ellitan, L. (2020). Competing in the era of industrial revolution 4.0 and society 5.0. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 10(1), 1–12.
Freeman, S., Eddy, S. L., McDonoug, M., Smith, M., & Okoroafor, N. (2014). The Effectiveness of Active Learning in Higher Education: A Review of the Literature. Proceedings of the National Academy of Sciences of the United States of America (PNAS), 111(23), 8410–8415. https://doi.org/10.1073/pnas.1319030111
Graham, C. R., Woodfield, W., & Harrison, J. B. (2013). Supportive Learning Environments and Student Competence in the Era of Digital Learning. Computers & Education, 61(1), 144–157. https://doi.org/10.1016/j.compedu.2012.08.029
Hair. (2014). Multivariate Data Analysis New International Edition. Pearson.
Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I., & Segal, N. (2010). Accounting for the future. In Accounting Education at a Crossroad in 2010 (pp. 54–62). The Institute of Chartered Accountants in Australia.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2025 Mia Lasmi Wardiyah, Fithri Dzikrayah, Ade Ponirah (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).