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Determinants of Sharia Accounting Students' Competence in Facing Industry 5.0 at State Islamic Religious Colleges in Java Island

Journal of Islamic Economics and Business · Vol. 5 No. 2 (2026) · hlm. 544–564

DOI
10.15575/jieb.v5i2.50155
ISSN
2798-4834, 2798-8562
Terbit
2026-01-31
Penerbit
Fakultas Ekonomi dan Bisnis Islam
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

The advent of Industry 5.0 has intensified the demand for graduates to possess not only technical skills but also adaptive, innovative, and ethical competencies. In the context of State Islamic Religious Colleges (PTKIN) in Java, the readiness of Sharia accounting students to meet these demands remains uncertain, particularly regarding the integration of technology and Islamic values. This study examines the determinants of Sharia accounting students’ competence using the Theory of Planned Behavior framework, incorporating factors related to the learning process and educational environment. Data were collected through a questionnaire survey of Sharia accounting students from superior-accredited PTKIN in Java and analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that enriching educational experiences and the learning environment significantly influence student competence, while academic challenges, active learning, and staff–student interaction do not show significant effects. These results suggest that PTKIN should strengthen curriculum relevance by integrating technology, big data, and artificial intelligence into Sharia accounting education, while encouraging students to proactively develop Industry 5.0–related technological competencies.

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/jieb/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Determinants of Sharia Accounting Students' Competence in Facing Industry 5.0 at State Islamic Religious Colleges in Java Island</dc:title>
	<dc:creator>Wardiyah, Mia Lasmi</dc:creator>
	<dc:creator>Dzikrayah, Fithri</dc:creator>
	<dc:creator>Ponirah, Ade</dc:creator>
	<dc:subject xml:lang="en-US">Academic Challenge</dc:subject>
	<dc:subject xml:lang="en-US">Active Learning</dc:subject>
	<dc:subject xml:lang="en-US">Staff and Student Interaction</dc:subject>
	<dc:subject xml:lang="en-US">Enriching Educational Experience</dc:subject>
	<dc:subject xml:lang="en-US"> Supportive Learning Environment</dc:subject>
	<dc:description xml:lang="en-US">The advent of Industry 5.0 has intensified the demand for graduates to possess not only technical skills but also adaptive, innovative, and ethical competencies. In the context of State Islamic Religious Colleges (PTKIN) in Java, the readiness of Sharia accounting students to meet these demands remains uncertain, particularly regarding the integration of technology and Islamic values. This study examines the determinants of Sharia accounting students’ competence using the Theory of Planned Behavior framework, incorporating factors related to the learning process and educational environment. Data were collected through a questionnaire survey of Sharia accounting students from superior-accredited PTKIN in Java and analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that enriching educational experiences and the learning environment significantly influence student competence, while academic challenges, active learning, and staff–student interaction do not show significant effects. These results suggest that PTKIN should strengthen curriculum relevance by integrating technology, big data, and artificial intelligence into Sharia accounting education, while encouraging students to proactively develop Industry 5.0–related technological competencies.</dc:description>
	<dc:publisher xml:lang="en-US">Fakultas Ekonomi dan Bisnis Islam</dc:publisher>
	<dc:date>2026-01-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/jieb/article/view/50155</dc:identifier>
	<dc:identifier>10.15575/jieb.v5i2.50155</dc:identifier>
	<dc:source xml:lang="en-US">Journal of Islamic Economics and Business; Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business; 544-564</dc:source>
	<dc:source>2798-4834</dc:source>
	<dc:source>2798-8562</dc:source>
	<dc:source>10.15575/jieb.v5i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/jieb/article/view/50155/16047</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 Mia Lasmi Wardiyah, Fithri Dzikrayah, Ade Ponirah (Author)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>