The Influence of Resilience and Psychological Well-Being on Accounting Understanding
Weny Nurwendari(1*), Silvia Mariah Handayani(2), Taufik Hidayat(1)

1) Faculty of Economics, State University of Medan
Jl. William Iskandar Ps. V, Kenangan Baru, Percut Sei Tuan District, Deli Serdang Regency, North Sumatra 20221
2) Faculty of Education, State University of Medan
Jl. William Iskandar Ps. V, Kenangan Baru, Percut Sei Tuan District, Deli Serdang Regency, North Sumatra 20221

Abstract

This study aims to explore the relationship between resilience and psychological well-being on the level of accounting understanding among students through a 2x2 factorial experimental approach. Resilience describes an individual^s ability to overcome challenges, while psychological well-being encompasses emotional balance and life satisfaction. Both aspects are believed to play a role in helping students cope with academic pressure and deeply understand accounting concepts. The research was conducted on Accounting Education students at the State University of Medan, with a sample grouped based on levels of resilience and psychological well-being, measured using the CD-RISC and Ryff^s Psychological Well-Being Scales instruments.

The study was carried out in several stages, including the initial data collection, the implementation of a case simulation-based accounting learning intervention, and the analysis of results using a two-way ANOVA. This process was designed to evaluate the direct effects of both independent variables and their interaction on students^ accounting understanding. The expected outcomes of this study include a final report, publication in a nationally accredited Sinta journal, indexed international proceedings, and copyright registration for the research report.

Keywords: Resilience- psychological well-being- accounting understanding

Topic: Management and Educational Technology Innovation