Accounting Club and Its Impact on Academic Performance of

Accounting Students

Ali Fikri Hasibuan

, Gaffar Hafiz Sagala

, Saut M. Silaban

, Arta Mora Simanjuntak

and Alfi

Rahmah

Department of Accounting Education, Universitas Negeri Medan, Medan -Indonesia

Keywords: Learning Community, Accounting Club, Empowerment, Performances

Abstract: Nowadays accounting students are faced with the demand to have a standard and global competencies.

Moreover, since the launching of MEA. The aim of this study is to investigate the causal relationship

between learning communities, Accounting Club, with the academic performance of accounting students in

a financial accounting course. Improvement of academic achievement is expected to increase the readiness

of accounting graduate to face global competition. Accounting Club is organized by empowering student

competencies. This study using quasi-experiment design. Furthermore, the subject of this study is the

undergraduate students in accounting who are taking financial accounting courses using purposive sampling

techniques. Academic performance collected based on the exam results in the class. The result of One-Way

ANOVA shows that Accounting Club has a causal effect on academic achievement. The study recommends

universities to manage the student learning community formally to build their competitive advantage and in

turn, will improve the university's performance.

1 INTRODUCTION

The launching of the ASEAN Economic Community

(MEA) requires the preparation of human resources

in various areas of expertise (Fadli, 2012; Pramudyo,

2014), included the accounting profession (Suttipun,

2012). This situation requires the accountant

profession to have international standards and

competencies to be able to compete in the global

market (Herawati, 2012). One of the stakeholders

that must take a role in the agenda is the University.

It is because the primary function of higher

education institutions is to facilitate the intellectual

growth to have adequate competence (Fogarty,

Zimmerman, & Richardson, 2016).

To become a professional accountant an

individual has demanded not only his cognitive

accounting skills but also soft skills in applying his

knowledge (Herawati, 2012). Therefore, students

need activities that produce learning experiences to

develop hard skills and soft skills. Thus, accounting

program should be able to shift learning activities

that previously emphasized the understanding

accounting technical knowledge with traditional

learning activities into a process that accommodates

students to develop their understanding about the

principles and concepts that underpin practices of

accounting and business (Flood & Wilson, 2008).

To build an actual and relatively comprehensive

understanding individually and collectively is

equally essential for students. On many occasions,

learning together able to produce sharing knowledge

activities even to knowledge creation, which in turn

will impact on individual and organizational

performance (Dalkir, 2013; Hauptman & Neuringer,

1997). Several studies have examined the concept in

the form of community practitioners and learning

communities and reviewed the impact on individual

and organizational performance.

Balyer, Karatas, & Alci (2015) studied the

learning community among teachers that impacted

on student academic achievement, on student

performance, while Reinl & Kelliher (2014)

reviewed the social dynamics through the learning

community. Some researchers also built

communities for Small and Medium Enterprises

(SMEs) with the terminology of entrepreneurial

ecosystems to create competitive advantage among

SME actors (Ács, Autio, & Szerb, 2014) and others

Hasibuan, A., Sagala, G., Silaban, S., Simanjuntak, A. and Rahmah, A.

Accounting Club and Its Impact on Academic Performance of Accounting Students.

DOI: 10.5220/0009492300490057

In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 49-57

ISBN: 978-989-758-432-9

tested the role of learning communities among

students in supporting their academic performance

(Chapman, Ramondt, & Smiley, 2005; Cheng, 2010;

Leonardi, 2017; Marin, 2015). Interestingly some of

the research focused on sharing knowledge with the

online community. While the interaction in sharing

the knowledge directly in the real world has its

virtues (Leonardi, 2017; Marin, 2015; Reinl &

Kelliher, 2014).

2 THEORICAL FRAMEWORK

Theory of organization states that knowledge is the

primary input and source of value in the process of

producing something. This argument leads

understanding to the need for knowledge

management to generate innovation in each

organization. It exists in the process of transferring

knowledge from individuals or groups so that it is

useful to others (Dalkir, 2013; Samkin & Francis,

2008). From the perspective of higher education, the

new students at the beginning of college consider

knowledge as something important, and knowledge

itself can not only be obtained from lectures or

formal education but can be obtained through non-

formal education in the form of organization or

community (Hashim & Pa, 2010).

Likewise, previous studies have indicated

conflicting results regarding group members'

empowerment of group member learning outcomes.

Communities or groups can influence and impact to

the community member and surrounded people

(Datzberger, 2017; Samkin & Francis, 2008).

However, not all communities can deliver results as

the expectation that matches to the community

learning objectives or vice versa (Wygal, 2015;

Zhang & Cao, 2017).

Community

All aspects of work and activity should have an

association that we know as a community or

organization within the academic, business, political

and cultural activist elements. One example is the

study of the Professional Learning Communities

(PLC's), Hudson, Hudson, Gray, & Bloxham (2013)

indicates that the community can improve the

professionalism of teachers in effective learning

practices. It is pertinent to teacher performance.

Not only this study, many studies have indicated

that the community has benefits for the performance

progress of its members (Dholakia, Bagozzi, &

Pearo, 2004; Gougeon, Johnson, & Morse, 2017;

Hudson et al., 2013; Liu & Liu, 2017; Sasao,

Konomi, Kostakos, Kuribayashi, & Goncalves,

2017; Wygal, 2015). Thus, the statement can be a

reference for the students to follow the same steps

especially for accounting students who need analysis

discussion which less effective if it is done

separately.

Stanley & Marsden (2013) stated that the results

of his research on student-centered, student-centered

learning with direct practice as an accountant in the

field through a program unit are very useful in

increasing accounting students entering the

workplace as professionals. As a community, faculty

with some departments within a university plays an

essential role in the quality of the program through

the achievement of accreditation (Fogarty et al.,

2016). Accreditation becomes the benchmark in

assessing and evaluating universities. One indicator

that can not be separated from the aspect of the

assessment is the activity of the university

community in collecting achievements.

The ability to think, experience, and activity are

usually created through the learning community. At

the State University of Medan, empowering learning

community has been done by establishing an

Accounting Club. This community supported

students majoring in accounting in understanding

further understanding about accounting subject. It

also assisted students in preparing themselves to

enter the real professional accountants that included

into one of the tasks which run by the community

(Kaenzig & Keller, 2011).

Empowerment

The concept of empowerment started to be used or

expressed from 1990, and it became a supporter of

government ideology and nursing. And until now,

the term empowerment has been used for various

subjects ranging from social science, politics,

scientific, health, to education as well as more

specific issues such as empowering leadership,

empowering women, empowering employee and

others (Hunt, 1998; Kele, Mohsin, & Lengler, 2017)

Many studies alluded to empowering leadership

in the aspects of education, business, economics, and

government. Cheong, Spain, Yammarino, & Yun

(2016) argue understanding of leadership

empowerment was needed in the world of work

especially business so it could understand the

relationship between employees and owners when

working as an entrepreneur (Erkutlu & Chafra,

2015). Creativity needed to be empowered within

oneself as an expert; empowerment was a complex

process in the sense of employees, leader behavior

and interaction of the working environment of every

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

other person conducting a condition of

empowerment phenomenon (Özarallı, 2015). Every

individual had a responsibility of leadership both for

themselves and others then hence the need for

empowerment efforts by actively following the

school community that implemented the method of

learning to instill a value of cooperation (Ellerani &

Gentile, 2013).

Empowerment is a broad knowledge or holistic

in social, the potential that exists in every person

should be empowered to increase confidence,

dignity, and pride. Activity empowerment develops

economic, social, and cultural values by forming

communities, as well as building self-ability

(Neamtu, 2013). The concept of empowerment or

equalization is initially associated with management

that discusses building management, whereby if

empowerment approaches are adapted from the

development of skill networks such as designers,

trade experts, clients, suppliers and stakeholders

with interest in design will require stronger theories

(Newcombe, 1996). Realizing empowerment can

cover deficiencies, from things we do not know into

something we understand and masters, such as

empowering scientific writing and the use of

information technology (Virtanen, Leino-Kilpi, &

Salanterä, 2016). Similarly, the implications in the

learning community will strengthen the intrapersonal

and social interaction aspects that are the

components of empowerment that affect a person

who follows a particular activity in the community.

The most powerful impact of the empowerment

implications is that community leader who

unconsciously improves one of these aspects (Li,

2016).

Boyd, McGarry, & Clarke (2016), in their

research, stated the result that empowerment could

have implications for high and low experience from

behavior, attitude, and knowledge point of view.

Therefore, specific deficiencies that exist in the

human person can be covered by participating in the

community. For students, their community-based

learning centers on members. The ability to

communicate needs to be empowered to understand

intercultural behavior and adaptable in many

circumtances (Crawford, Roger, & Candlin, 2017;

Tarek, 2014).

Futhermore, the development efforts undertaken

by government agencies in local communities can

empower online education supported by current

technology usage (Maasum & Maarof, 2012).

Caring for the environment by bringing local people

to organize and empower the surrounding natural

potentials needs to be done (Azmi, 2012).

Empowering local youth in vocational education as

an agent of change was one form of empowerment

(Cheng, 2010; Sada-Gerges, 2015). Then, the

community culture will affect the empowerment of

its members in the dimension of achievement,

effectiveness, independence, meaningfulness and

self-confidence members. This should be supported

by the trust of community members in the

participated communities (Shakibaei, Khalkhali, &

Nezgad, 2012). Individuals' trust in the participated

organizations needs to be empowered to improve

performance in various aspects according to the

focus of science or occupied work (Wu & Chen,

2015).

Sharing knowledge

Sharing knowledge is a knowledge management

process in which this process is an essential part of

the system because it is applied to oneself, groups,

and organizations regarding sharing knowledge with

other members in activities that pass through various

paths (Jafari Navimipour & Charband, 2016). By

applying knowledge management to overcome

problems that require strategic plans to develop

existing capabilities (Sompong & Rampai, 2015).

Sharing knowledge enables us to do service easily

and market our business and awareness of potential

strategies in sharing knowledge of daily activities

and in the role of improving their implementation

(Bhatti, Larimo, & Carrasco, 2016).

Factors of operational activities in sharing

knowledge and business knowledge processes play

an essential role in contributing to improvements in

organizational performance directly (Oyemomi, Liu,

Neaga, & Alkhuraiji, 2016). Working a little more

intelligently in a group necessitates a sharing of

knowledge in innovation improvement, the

consolidation, and development of our competencies

(Olaisen & Revang, 2017).

Sharing knowledge is useful when it is applied in

an organization but becomes ineffective when there

are indirect interactions such as virtual groups

(Eisenberg & Mattarelli, 2017). The process of

sharing knowledge raises the barriers to the process.

The challenge of sharing knowledge has potential

impedes activity and should be in an adequate

environment because it has a relationship with

information technology which is the most accessible

tool to be used (Zahedi, Shahin, & Ali Babar, 2016).

The desire to share knowledge about electronics

services by consumers in the online community is

very beneficial to businesses and other consumers.

Especially when it is applied in the educational

community will not only a solution to the existing

Accounting Club and Its Impact on Academic Performance of Accounting Students

constraints but also become helpful for students who

have limitations in the lesson. This variety of desires

comes from personal factors that are more dominant

than e-service factors. And this shows that the

motivation of sharing knowledge not only comes

from the chairman of a community but also of its

members who will improve the ability to share

Knowledge (Yuan, Lin, & Zhuo, 2016). Sharing of

knowledge collaborated with the learning

community and self-confidence factors can help in

the process of more effective learning through the

learning community (YIlmaz, 2016).

People, who are not active in keeping up the

times, may have personal intrapersonal

empowerment and low interaction. Understanding

the mechanism of empowerment and how it is

guided in a variety of behaviors will support social

relationships such as professional marketing (Li,

2016). Organizational Implementation is started

form activities of the member, the development of a

measurement system for assessing performance is

done by utilizing the knowledge sharing system

(Oyemomi et al., 2016)

In group work, the most critical member role is

sharing knowledge because it results in interaction

between members and working groups. Sharing

knowledge can improve efficiency and add value for

the company (Jafari Navimipour & Charband,

2016). Because, an experience can be gained can

effectively and intelligently to get innovation in the

processes and company product (Bhatti et al., 2016).

Generally, the explanation above shows that

knowledge management has a substantial

contribution to individual performance and in turn

will affect the performance of the company

In the context of higher education, Economy

Faculty of State University of Medan (FE UNIMED)

had an Accounting Club program which has

supported students by accounting community

learning. This community was formed in 2015 as a

forum for the student to share knowledge. The

principle of student empowerment has done

accounting Club. Based on previous studies, the

learning community will result in a sharing

knowledge process. The empowerment of students

makes the community into a vortex of knowledge, so

knowledge does not only happen to the recipients of

information but also to the speakers, because there

will be a brainstorming process that stimulates its

members to keep digging information from various

sources. The dynamic of the community will

gradually close the knowledge gap among the

community members. The process encourages the

students to naturally develop their accounting skills

to support the knowledge that has been gotten in the

classroom. Hence, we formulate the hypothesis as

follows:

H a = Learning Community has a causal

relationship with Student Academic Performance.

3 RESEARCH METHOD

The population of this study was the members of the

Accounting Club community. Purposive sampling

took the sample because the sample was selected

based on a specific purpose (Cooper, Schindler, &

Sun, 2006), namely to be able to explain the

phenomenon that occurred in the club accounting

community. Analysis unit in this research was

individual. It referred to the students majoring in

accounting in the Faculty of Economics, State

University of Medan joined in Accounting Club

community. Accounting Club itself has been running

since 2015.

Furthermore, the number of samples was taken in

the control group by deliberately adjusted by the

researchers with the number of samples in the

experimental group. It was to control the smoothness

of hypothesis testing. The experimental and control

groups were partly from the same class and partly

from different classes. What distinguished the group

was the participation of students in the Accounting

Club and the similarity was that the same lecturer

gave them a financial accounting course. Those

circumstances enabled hypothesis testing in this

study.

The results of this study showed the implications

of empowering a community in the university

environment on the academic performance of

students who are members of the community group.

The implications are reviewed from the comparison

of academic achievement among members of the

Accounting Club community with students who are

not members of the Accounting Club community.

So, this study belonged to a pseudo-experiment

conducted in the field (Nahartyo, 2012). The

experiment is a research design to investigate a

phenomenon by manipulating a condition or

condition through a particular procedure and then

observing the results of the engineering and

interpreting it (Cooper et al., 2006; Nahartyo, 2012).

The phenomenon investigated in this study was

the academic performance of the students. Data for

educational performance variables were drawn from

members of the community Formative test scores,

which grouped in the experimental group, namely

the score of F1, F2 and F3 on Intermediate

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

Accounting subject. That was the primary format

Unimed have a formative test system to evaluate the

teaching and learning process. Generally, formative

examinations would be done maximally four times

in one semester, although the lecturer had the power

to conduct a formative test less than four times. The

academic performance was reviewed in descriptive

statistic then and tested the difference with the

control group, which didn’t join in the accounting

club. One-Way ANOVA test performed the data

analysis.

4 RESULTS AND DISCUSSIONS

The demographics of the sample indicated that the

majority of respondents were female. The condition

represents the composition of FE Unimed students

generally because the composition of FE Unimed

students was dominated by women. Otherwise, this

situation could still avoid gender bias against the

results of research because the composition of

women in the control class and experimental class

relativly balanced. Furthermore, from sample

demographic data, it could be seen that the number

of respondents in each group was 23 people, and that

number had been qualified for testing experimental

hypothesis (Saravanan et al., 2013). Generally, the

sample demographics could be reviewed in Table 1

below.

Table 1: Demographics of Research Subject

Information

Demographics

Sample

Percentage

Gender:

Men

15.22%

Women

84.78%

100%

Group:

Experiment Group

Men

Women

43%

Control

Group

Men

Women

41%

Total

100%

Furthermore, the result of descriptive statistical

test was shown in Table 2 that the academic

performance achieved by the experimental group

through three formative tests showed a higher mean

score than the academic performance achieved by

the control group. Although in each group there

were students who scored 100 as the maximum

score while the minimum score were not far adrift,

as well as the standard deviation. In spite average

composition indicated that the composition of the

score of all members of the experimental group

seemed better. However, to ensure the significance

of the difference was needed to be done by using

One- Way ANOVA.

Table 2: Descriptive statistics

Test

Max

Min

Average

St. Dev

Experiment Group

100

84.130

17.428

100

71.521

20.081

100

81.521

16.951

Control Group

100

52.391

22.606

100

57.391

19.706

100

63.695

14.787

One-Way ANOVA test results between the two

groups showed that there was a significant

difference between the academic performance of the

experimental group and the control group. The

conclusion was obtained from the sig number

through One- Way ANOVA test result with SPSS 21

software. Sig number on different test results

formative exam one (F1) showed the number 0.000.

While on the difference test in formative two (F2)

shows the sig number at 0.005, and on formative

trials three (F3) denotes 0,000.

With reference α = 5% then the critical point was

below <0.05. The figures above showed the

significance of differences in academic performance

between control and experiment groups. Thus, it

could be seen that the academic performance of

students involved as members in the Accounting

Club have significant differences with the academic

performance of students who did not join the

Accounting Club . So the hypothesis was supported.

Hypothesis test results in this study could be

reviewed in Table 3 below.

Table 3: One-Way ANOVA Test Results

Exam Results

Sig.

32.611

0.000

8.564

0.005

Accounting Club and Its Impact on Academic Performance of Accounting Students

14.917

0.000

These finding addressed and reinforced several

previous research (Gougeon et al., 2017; Liu & Liu,

2017; Wygal, 2015) which argue that communities

had benefits for the performance progress of their

members and the community provide a process of

transferring knowledge from individuals or groups

so that it was useful for others (Dalkir, 2013; Grant,

1996). On the other hand, this study had also

strengthened previous studies on communities that

impacted community members and the community

surrounding communities (Datzberger, 2017;

Samkin & Francis, 2008).

From an academic point of view, this research

has recommendations in the practice of community

learning on a university regarding synergy between

community and community members. It was

required quality in the process of sharing knowledge

so that community goals to enhance the competitive

advantage of its members could be achieved.

Community quality must be built from the quality of

good interaction between community and

community members. Moreover, the study also

recommended policymakers at universities to

formally accommodate and manage student learning

communities which in turn will enhance the

university and regional competitive advantage at the

national and international scale.

Limitations of this research lied in gender issues

because, in this study, it was dominated by women

as research subjects and the narrowed scope of

samples only 46 samples. Development of an

example that lied in gender could not be overcome

because it was determined based on the number of

members registered in the community. The level of

confidence in this research could be improved by

conducting lab experiments, by controlling gender

and other experimental treatment. The limitation of

this study could be a reference for the next

researcher.

5 CONCLUSIONS

This study aimed to analyze the influence of

Accounting Club community on student academic

performance in financial accounting subject in FE

UNIMED, accounting study program. This research

was necessary because the learning process in the

classroom was only up to the provision of

knowledge rather than the cultivation of an

understanding of critical analysis in accounting.

Therefore, this study selected students who were

members of the learning community as research

subjects to see the role of student empowerment

through the learning community and its impact on

academic performance.

This research has been run by the research

methods that were designed. Research result showed

the learning community has a significant causal

relationship to the academic performance of

community members. The main thing that happened

in this learning community was the process of

empowering students in organizing the community

so that the process of sharing and development

knowledge from the dynamics of the community

itself. The empowerment process was able to

transform the weakness into the advantages of

community members. In this case, the confidence of

the members and the values contained in the

community would affect the perspectives of other

community members and increase community

empowerment success (Crawford et al., 2017; Hunt,

1998; Keller et al., 2017; Maasum & Maarof, 2012)

The academic performance of this study was a

bound variable influenced by the community as an

independent variable. The community had a positive

impact on community members and people around

the community. The positive effect of the

community was to complement the initial capacity

of community members and to deepen specific

learning materials (Gougeon et al., 2017; Mtika &

Kistler, 2017). The community would have a

positive impact on community members if the

interaction between community members is done

well and the community has a goal as the basis for

community implementation (Dholakia et al., 2004;

Sasao et al., 2017). In this case, sharing knowledge

is one of the key communities that could compete

competitively (Jafari Navimipour & Charband,

2016).

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Accounting Club and Its Impact on Academic Performance of Accounting Students