PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI, KEHADIRAN PROGRAM STUDI BARU BERBASIS DIGITAL DAN KARAKTERISTIK GEN Z TERHADAP MINAT KULIAH DI PROGRAM STUDI AKUNTANSI
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan software akuntansi, kehadiran program studi baru berbasis digital, dan karakteristik Generasi Z terhadap minat siswa untuk melanjutkan kuliah pada program studi akuntansi. Fenomena penurunan minat siswa pada prodi akuntansi akibat adanya mismatch antara karakteristik Generasi Z yang dinamis dengan persepsi tradisional profesi akuntansi yang dianggap kaku dan terancam otomatisasi, di tengah gempuran pilihan program studi baru berbasis digital yang lebih menarik menjadi dasar dilakukannya penelitian ini. Metode yang digunakan adalah metode kuantitatif dengan jenis penelitian deskriptif dan verifikatif melalui pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 856 siswa kelas XI SMA Negeri di Kota Tasikmalaya sebagai sampel penelitian. Teknik analisis data menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa penggunaan software akuntansi, kehadiran program studi baru berbasis digital, dan karakteristik Generasi Z memiliki pengaruh positif dan signifikan terhadap minat siswa memilih program studi akuntansi dengan nilai R2 sebesar 60,3%. Hal ini mengindikasikan bahwa persepsi siswa terhadap kemudahan teknologi dan relevansi program studi dengan karakteristik generasi Z menjadi faktor penentu dalam pengambilan keputusan pendidikan tinggi. Penelitian ini menyarankan agar institusi pendidikan melakukan reposisi kurikulum yang lebih adaptif terhadap teknologi digital untuk meningkatkan daya tarik jurusan akuntansi di mata Generasi Z.
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