Getting Around the Challenges of Learning Accounting Education During the Covid-19 Pandemic

Abstract

This study aims to analyze the challenges faced by students in studying accounting during the Covid-19 pandemic and find solutions to overcome them. This research was conducted using qualitative and quantitative approaches through data collection through interviews, questionnaires and observation. The results of the study show that the Covid-19 pandemic has presented many challenges to the accounting learning process, including problems with unstable internet access, difficulties in adapting to online learning, and increased anxiety related to health and finances. Based on these findings, several solutions have been proposed, including increasing internet access, using different learning methods, and counseling support and financial assistance for students in need. This research is expected to contribute to the development of more effective learning strategies during the Covid-19 pandemic, particularly in the accounting discipline.

The Impact of the Forward-Looking Expected Loss Method Refers to Financial Accounting Standard No. 71 on Earnings Quality of the Indonesian Islamic Banks

“…By calculating potential losses and setting up reserves, demonstrating that they can manage risks and adapt to changing market conditions, increases investor and customer confidence, which can ultimately help banks recover more quickly after the pandemic ends. In line with research that shows that banks that have adequate reserves have a greater possibility of surviving and recovering from the crisis (Mla and Rizkianto 2023;Burhan 2023;Hasan & Syahira 2022).…”

“…From the regulatory side, one of the efforts to mitigate financing risks, the Financial Services Authority (OJK) has established regulations regarding Reserve for Impairment Losses based on Forward-Looking Expected Loss Under SFAS No 71 to maintain the stability of the banking business (Otoritas Jasa Keuangan, 2020). Previous research shows that banks that have adequate loss reserves have a greater chance of surviving and recovering from crises such as COVID-19 (Mla & Rizkianto 2023;Burhan, 2023;Hasan & Syahira, 2022). The application of Forward-Looking Expected Loss which refers to SFAS 71 takes into account expectations of future losses, thereby allowing banks to predict profits more accurately.…”