This study aims to describe and explore the achievement of competencies in information literacy and collaboration skills as part of 21st century competency in accounting education students at the Muhammadiyah University of Surakarta (UMS). The respondents of this study were 207 students with a mixed method approach through convergent parallel design. The results of the study showed that most students had information literacy skills but were still relatively low. This can be seen from students who had mostly used the internet, but did not use trusted sources. This condition is exacerbated by students not filtering and validating the information so that the information submitted tends to be biased, only a few used credible journals as a reference while the rest used sources whose information credibility was still doubtful. In collaboration skills, the achievement of this competency varies between students who are active in campus organizations, non-campus organizations, and do not follow any organization. Those who were active in the organization seem to be better at mastering this competency. This can be seen in the aspect of contributions in groups and accepting responsibility. Courage to accept new responsibilities was not fully owned, some were still hesitant to accept the responsibility given to him for various reasons, especially those classified as inactive organizations. In this aspect, it appears that students who were active in non-campus organizations considered a mandatory task to be disliked. Whereas in the aspect of collective responsibility, students both active and non-active in organizations had the same competencies where they wanted and were able to work together in teams.

This study investigates informal learning during the Covid-19 pandemic in Indonesia. Distant learning during the Covid 19 pandemic affects all aspects of education, including parents’ roles that switch to be teachers at home. This condition enables new learning patterns in order to offer children learning opportunities in their home. This study employs a qualitative approach with ethnographic design. The data collection techniques used an open observation guide which was examined for its validity using face and content validity. The techniques of analyzing data included data analysis across sites with some analysis components of data collection, reduction and conclusion. The research findings, in the form of description and formulation of learning patterns reveal adaptive ways to deliver effective education for children. In this way, they are prepared for 21st century skills and to face the industrial revolution 4.0 and society 5.0 in these disruptive times.  This pandemic situation forms significant roles of parents in educating their children and strengthen-ing them in facing learning problems. Several parents’ roles include educators, facilitators, tutors, motivators, models, and controllers. Their roles can create pleasant learning situation for their children in the current pandemic situation. The multiroles of parents at home are key to keeping a good learning environment with their children. Therefore, parents are the keys to the success of child education during the Covid 19 Pandemic.

The purpose of this study is to describe the management of the internationalization process of higher education in the form of self-governance, strategic plans (vision, mission, and objectives), institutional management, curriculum and learning processes, and quality assurance. The research applied a qualitative approach. The scope of the research is limited to the policy/ legal framework for managing the internationalization of higher education at three Islamic universities in Yogyakarta, comprising the State Islamic University of Sunan Kalijaga Yogyakarta, the Islamic University of Indonesia, and the Muhammadiyah University of Yogyakarta. The data collection was conducted through the techniques of; (1) participant observation, (2) in-depth interviews, and (3) document study. The data analyses used are (1) on-site data analysis and (2) cross-site data analysis. The results of the study showed that the process of self-governance towards higher education institutions with international competitiveness was divided into several stages, namely: determination of the vision, mission, and objectives; development of learning and curriculum which are equivalent to foreign universities; recruitment of foreign students and lecturers; and quality assurance that prioritizes technology, ISO standards, orientation changes, and overall quality assurance. The self-governance accommodates the rapid change and unpredictable education situation due to many factors such as technology, social changes, society health issue, and disruption advanced education in pandemic era. In the context of tertiary management, distinctive competences in the future need to be adapted to distinctive management courtesy. For example, the internalization of speech acts according to local culture is one of the characteristics that can improve the sustainability of higher education.

This systematic literature review paper explores the importance of embedding accounting teachers' professional identity concept in the Indonesian education system particularly in teacher education. The Indonesian government is still struggling to enhance teacher professionalism; thus, many training pieces have been developed to overcome teachers' low quality. However, the teacher's competency in Indonesia is still behind the other countries implied in the PISA score, indicating a missing link in teacher education. The professional identity has attracted scholars in various fields to define the meaning of professional identity and develop it in an individual. The particular definition of accounting teacher professional identity is still not studied. Therefore, exploring previous studies in professional identity to identify teacher professional identity is needed. In the accounting teacher context, the paper proposes to combine two professional identity formations from teacher and accountant. By reviewing both fields, the concept of accounting professional identity and the development is drawn. This paper will discuss accounting teachers' identity that may be a new solution for the teacher education program, especially in accounting. In short, developing professional identity in accounting teachers needs to be done in three stages (pre-service, beginner, and experienced teachers).Every step has unique identities, but all phases need community involvement to ensure professional identity is formatted.

The research aims to test the students engagement variable as intervening variable on the relationship between previous achievement and motivation to oral participation in accounting prospective teacher students at Muhammadiyah University of Surakarta. Besides, this research also tested whether attitudes affect oral participation directly. The population in this research is all students of accounting education at University of Muhammadiyah Surakarta (UMS), while the sample in this research was 300 samples. This research used path analysis test to identify direct, indirect, and total effect. The result of path analysis test showed that student engagement strengthens the relationship between previous achievement and motivation to oral participation in prospective accounting teacher students and attitude toward oral participation. Based on the result of research, it is needed to improve the students oral participation, the previous achievement and motivation must be improved. Both of these factors will increase the students engagement that is happy feeling in the process of discussion, having dedication, and being able to overcome various problems.