The
development of the business world provides diverse employment opportunities for
the workforce, especially the progress of the sharia business world in
Indonesia. The rapid development of Islamic banks has led to an increasing
demand for Islamic resources in Islamic bank financial institutions. It
provides career opportunities for students after graduation. On the other hand,
Islamic bank financial institutions also want human resources who have good
skills and knowledge about the Islamic finance industry.
The
results of research from (Candraning
& Muhammad, 2018) on the analysis of factors that influence student
interest in working in Islamic financial institutions, show that labor market
considerations, work environment, and spirituality affect student interest in
working in Islamic financial institutions. While financial rewards have no
effect on student interest in working in Islamic financial institutions.
Financial
rewards affect interest in a career according to research by (Anisma
et al., 2015) and (Budiman,
2016).
This is because financial rewards are very important in relation to meeting the
daily needs of workers. Meanwhile, according to (Asmoro
et al., 2016) showed that financial awards or salaries did not
significantly influence the career choice of accounting undergraduate students
as public accountants.
(Amalia
& Diana, 2020a) in their research results show that religiosity has
no significant effect on interest in a career in Islamic financial
institutions. This statement is in line with (Ariska,
2020)
which states that religiosity has no significant effect on the interest of
accounting students to have a career in Islamic financial institutions. , also
in line with the research results of (Widayati,
2017)
concluding that the religiosity variable has no effect on the interest of
accounting students to have a career in Islamic financial institutions. . This
is different from the results of the research by (Candraning
& Muhammad, 2018) which states that there is an influence of
spirituality on students' interest in working in Islamic financial
institutions. Students who have good spirituality will choose jobs that are in
accordance with the spirituality they are studying. This is in accordance with
the research of (Setyawati,
2015)
and (Sandy,
2019)
who examined student interest in a career in Islamic banking.
The
difference between this study and previous research lies in the population
taken, previous research only focused on one university, in this study it was
wider, namely three universities in Purwokerto, another difference lies in the
addition of the financial award variable, which previously examined the
variables of religiosity, personality and labor market considerations.
This
research was conducted using a quantitative approach. The scope of the research
includes Financial Awards, Religiosity and Labor Market Considerations on the
Interests of Accounting Students in Islamic Financial Institutions.
The
subjects of this study were students majoring in accounting who had taken at
least 6 semesters at universities in Purwokerto, namely Unsoed, Unwiku and UMP.
The research was conducted for eight months. The sampling of this research used
purposive sampling where the sample was taken from the population using certain
criteria that were in accordance with the research objectives and were expected
to be able to answer research problems. According to (Sugiyono, 2015) purposive sampling is a technique for determining
research samples with various considerations and certain criteria to obtain
representative data. This study uses the slovin formula because in sampling the
number must be representative.
This
research was conducted on students majoring in accounting who have taken at
least 6 semesters at universities in Purwokerto, namely Unsoed, Unwiku and UMP.
The
objects in this study include Financial Awards, Religiosity and Labor Market
Considerations on the Interests of Accounting Students in Islamic Financial
Institutions. The population taken in this study were students of accounting
concentration from 3 universities in Purwokerto, namely Unsoed, Unwiku and UMP.
This
study uses the slovin formula because in sampling the number must be
representative. Some of the criteria determined in this research are as
follows:
1. Is Muslim because the focus of research is Islamic
financial institutions
2. Active undergraduate students focus on accounting both
conventional accounting and sharia accounting.
3. Students who have taken at least 6 semesters, because
they are considered to have a career plan that is of interest after graduating
from university.
4. Students who have taken courses in either sharia
accounting, sharia auditing, Islamic economic systems or courses related to
sharia financial institutions.
A. Description
of respondent specific data
This
study discusses the influence of financial rewards, religiosity, and labor
market considerations on the interest of accounting students to have a career
in sharia financial institutions. This research was conducted on accounting
students at universities in Purwokerto who met the specified sample criteria,
namely accounting students at Jenderal Sudirman University, Purwokerto Muhammadiyah
University and Wijayakusuma University. The type of data used is primary data.
The population of research data taken is accounting students class of 2018
which is 280 students with the following sample criteria:
1.
Is Muslim because the focus of research is
sharia financial institutions
2.
Active undergraduate students majoring in
accounting.
3.
Students who have completed a minimum of 6
semesters (class of 2018) because they are considered to have a career plan
that they are interested in after graduating from university.
4.
Students who have taken courses in either
Shari'ah accounting, Shari'ah auditing, Islamic economic systems or courses
related to Shari'ah financial institutions.
Based
on the sample criteria above, 121 students met the criteria, with details of 41
UNSOED accounting students, 57 UMP accounting students and 23 UNWIKU accounting
students. However, from the 121 respondents' data, there are 113 respondent
data that can be processed and 8 respondent data are declared errors. so that
the total sample of this research is 113 respondents. The following are the
data obtained during the distribution of research questionnaires:
The
table above shows that the respondents in this study were dominated by women,
amounting to 69 respondents with a percentage of 61.9% and male respondents
amounting to 44 respondents with a percentage of 38.1%.
B. Validity and Reliability Test Results
1.
Validity Test Results
Validity
test was conducted to determine whether the statement on the questionnaire was
valid or not. The validity was tested using the Pearson Correlation technique
with a significance level of 0.05 and n-2 = 113-2 = 111, so that the rtable
value = 0.1848. In validity testing, the questionnaire is considered valid if
rtable is smaller than rcount, on the other hand the questionnaire is
considered invalid if rtable is greater than rcount
The
student interest variable (Y) shows that all statement items produce rcount
greater than rtable, it can be concluded that all statement items on the
student interest variable (Y) are declared valid.
a.
Financial Award Validity Test Results (X1)
The
financial reward variable (X1) shows that all statement items produce rcount
greater than rtable, it can be concluded that all statement items in the
financial award variable (X1) are declared valid.
b.
Religiosity Validity Test Results (X2)
The
religiosity variable (X2) shows that all statement items produce rcount greater
than rtable, it can be concluded that all statement items on the religiosity
variable (X2) are declared valid.
c.
Test Results of the Validity of Labor
Market Considerations (X3)
The
labor market consideration variable (X3) shows that all statement items produce
rcount greater than rtable, it can be concluded that all statement items on the
labor market consideration variable (X3) are declared valid.
2.
Reliability Test
The
reliability test was conducted to determine the reliability of the research
questionnaire using the Cronbach alpha formula. The research variable is
declared reliable if rcount > 0.60 otherwise the research variable is
declared unreliable if rcount < 0.60. Reliability Test Results
The
results of the reliability test for the research questionnaire on the variables
of interest, financial rewards, religiosity, and labor market considerations
get a value exceeding Cronbach Alpha Min where the Cronbach Alpha Coefficient
> 0.60, then all questionnaire items are declared reliable
3.
Results of the Coefficient of Determination
The
R2 test is used to determine the contribution of the independent variable to
the dependent variable. The value of R2 has a value range of 0-1, if the value
of R2 is closer to 1, the stronger the contribution of the independent variable
to the dependent variable. In this study, the results of the R2 test were 0.610
or 61%, meaning that the role of the independent variable in this study was
quite strong but 39% was explained by other variables outside the variables
studied in this study.
4.
Model Feasibility Test Results (Test F)
The
F test is used to determine the feasibility of the regression model used to
prove whether all independent variables have a simultaneous effect on the
dependent variable. The F test is carried out by comparing Ftable with Fcount
with a significance level of 5% or 0.05. Ftable is calculated with degree of
freedom (df) = (k;n-k) = (3;113-3) = (3;110), resulting in a Ftable of 2.69.
F
test results obtained Fcount = 56,840 > Ftable = 2.69 with Fsig. = 0.000
< (0.05), it can be concluded that the regression model is feasible to use
and it can also be concluded that H0 is rejected and ha is accepted. This means
that financial rewards, religiosity, and labor market considerations simultaneously
influence the interest of accounting students to have a career in Islamic
financial institutions.
5.
t test
T
test is used to see how the influence of the independent variable on the
dependent variable. The t-test is carried out by comparing ttable and tcount
with a significance level of 5% or 0.05 provided that if tcount> ttable or
sig.t value < (0.05), it means that the hypothesis is accepted and each
independent variable has a positive effect on the dependent variable. . ttable
is calculated with degree of freedom (df) = (n-k) = (113-3) so that the value
of df = 110 and the value of ttable = 1.981.
C. Discussion
The
financial award variable (X1) has a tcount value of 2.218 with a sig.t result
of 0.029. Based on this test where tcount = 2.218 > ttable = 1.981 and a
sig.t value of 0.029 <0.05, it can be concluded that the financial award
variable has a significant effect on interest Accounting students have careers
in Islamic financial institutions. This is because students have the view that
financial rewards are the main reason for choosing a job because it is related
to meeting human needs. A career in a sharia financial institution can apply
the knowledge gained during college and also a career in a sharia financial
institution will get a salary above the minimum wage, get a pension and a quick
salary increase. This is in accordance with (Aristantya, 2019) which shows that
students expect long-term financial rewards, high starting salaries, and salary
increases choosing a career as a public accountant. This study is different
from research (Widiatami & Cahyonowati, 2013), Yita Surianio
(2021) where financial rewards do not affect the interest of accounting
students in a career in Islamic financial institutions. Widiatami's research is
in line with the results of (Suyono, 2014) showing that
professional training, social values, and financial rewards do not affect the
interest of accounting students in a career as public accountants.
The
religiosity variable (X2) obtained a tcount value of 6.641 with a sig.t result
of 0.000. Based on this test, where tcount = 6.641 > ttable = 1.981 and
sig.t value 0.000 <0.05, it can be concluded that the religiosity variable
has a significant effect on the interest of accounting students having a career
in a shari'ah financial institution. The variable of religiosity (X2) obtained
a tcount value of 6.641 with a sig.t result of 0.000. religiosity variable has
a significant effect on the interest of accounting students to have a career in
sharia financial institutions. In other words, a person's high level of
religiosity in the Islamic dimension (routines of worship), the dimension of
faith (based on the Qur'an and hadith), ihsan (doing good and preventing
oneself from cheating), knowledge (preaching and deepening religious knowledge)
and charity (strengthening the friendship of fellow human beings) can be the
cause of someone choosing a career in a sharia financial institution because of
the support of religiosity in the sharia entity. In the practice of the sharia
financial system, students are not only required to understand the concept of
sharia finance but also must have knowledge of religious values
applied in sharia financial institutions. Someone who has a high
level of religiosity tends to choose a career that is guided by sharia
principles and chooses transactions that are guided by the Qur'an, hadith and
ijmaul ulama'. The application of religiosity is not only in Islamic financial
institutions, but in any job, religiosity must always be used as a guide to
work and behavior. Thus, the TRA theory in the context of subjective norms
which states that religious beliefs and views on the work environment affect
the intention to perform a behavior that is considered correct. Therefore, the
level of religiosity affects the interest of accounting students in a career in
Islamic financial institutions.
The
results of this study are in line with research conducted by (Agustini, 2020) that religiosity
has a positive and significant effect on the interest of accounting students
for a career in Islamic financial institutions. Also in line with (Agustini, 2020) shows that Islamic
accounting knowledge and religiosity have a positive and significant effect on
the interest of accounting students to have a career in Islamic financial
institutions. In contrast to (Widayati, 2017) it shows that
religiosity has no significant effect on the interest of accounting students in
choosing a career in Islamic financial institutions. Research by (Amalia & Diana, 2020b) shows that
religiosity has no significant effect on the interest of accounting students to
have a career in Islamic financial institutions.
The
labor market consideration variable (X3) obtained a tcount value of 5.037 with
a sig.t result of 0.000. Based on the test where tcount = 5.037 > ttable =
1.981 and sig.t value 0.000 <0.05, it can be concluded that the labor market
consideration variable has a significant effect on the interest of accounting
students to have a career in Islamic financial institutions. According to (Widayati, 2017), consideration of
the labor market is something that is taken into consideration in determining a
future career because every job has different opportunities and opportunities.
Labor market considerations are closely related to easy access to jobs, jobs
with a broad labor market are more desirable than jobs with a narrow labor
market (Dary & Ilyas, 2017). Consideration of
the labor market is characterized by the availability of employment
opportunities, job security and comfort, easy access to employment
opportunities, job promotion opportunities and job flexibility. The rapid
development of sharia business causes the increasing need for human resources
in sharia finance and the difficulty of getting a job makes it increasingly
difficult for students to get promising jobs for future careers. This can be a
consideration and concern for accounting students in pursuing the desired
career world. Considerations regarding the availability of jobs, good job
security and comfort, easy access to employment opportunities, job promotion
opportunities and job flexibility can attract accounting students to get good
careers. Thus, the TPB theory in the context of behavioral control is also
stated that intentions are based on on the ease and difficulty of doing
something declared right. Therefore, labor market considerations affect the
career interests of accounting students in Islamic financial institutions.
The
results of this study are in line with (Agustini, 2020) which shows that
labor market considerations have a positive and significant effect on the
interest of accounting students for a career in Islamic financial institutions.
Meanwhile, (Widayati, 2017) shows that labor
market considerations have a significant effect on the interest of accounting
students for a career in Islamic financial institutions. In (Candraning & Muhammad, 2018) it shows that
labor market considerations have a positive effect on the interest of
accounting students to have a career in Islamic financial institutions.
Financial
rewards have a positive and significant effect on the interest of accounting
students to have a career in Islamic financial institutions. This is because
students have the view that financial rewards are the main reason for choosing
a job because it is related to the fulfillment of human needs. Islamic finance.
This means that the higher the level of student religiosity, the higher the
interest of students in a career in Islamic financial institutions. Job market
considerations have a positive and significant effect on the interest of
accounting students in a career in Islamic financial institutions. This means
that accounting students have considered the job market to choose a career in
Islamic financial institutions.
The
implication of this research is that it is hoped that the results of this study
can help Islamic financial institutions to be more selective in recruiting
human resources, given the number of prospective workers who have the ability
to develop Islamic financial institutions as a whole so that there is no
shortage of qualified personnel and resources. people who do not understand the
science of religion and knowledge related to sharia finance.
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