Universitas Gadjah Mada
Faculty of Economics and Business

Commemorating the 65th Anniversary of FEB UGM (Lustrum XIII), on Friday (11/09), Accounting Laboratory of the Department of Accounting, Faculty of Economics and Business, University of Gadjah Mada (FEB UGM) together with the Ministry of Research and Technology's Applied Research Team-BRIN Chaired by Prof. Mahfud Sholihin, M.Acc., Ph.D. held a seminar with the topic "Business Ethics Learning with Augmented Reality ". The seminar is held online through the Zoom Webinar platform. Discussing the topic of business ethics, the seminar was moderated by Annisa Fithria, S.E., M.Sc., as the Ahmad Dahlan University FEB Accounting Lecturer. The speakers who attended included Adhistya Erna Permanasari, Ph.D. as Lecturer in Information Technology, Faculty of Engineering (FT) UGM, Dr. Ratna Candra Sari, S.E., M.Si. as a lecturer in Accounting at Faculty of Economics Yogyakarta State University(FE UNY), and most Professor of Accounting at FEB UGM, Prof. Mahfud Sholihin, Ph.D.

The national seminar was opened with a speech delivered by Eko Suwardi, Ph.D., as the Dean of FEB UGM. Eko conveyed the potential for learning with Augmented Reality (AR) in the middle of Covid-19. "The Covid-19 virus forces us to do online learning, therefore, learning business ethics by means of augmented reality will be very effective. Augmented reality will combine learning both in reality and virtual so business ethics learners will be in a dilemma situation, such as real conditions, "said Eko.

The first session was the delivery of material from Adhistya Erna Permanasari, Ph.D. regarding the introduction of Augmented Reality technology. Adhistya said that AR is a technology that combines two-dimensional and three-dimensional virtual objects into a three-dimensional real environment and then projects these virtual objects in real-time.

He added that AR is actually familiar to us in daily life. "AR can be imagined like the Instagram filter, or the Pokemon GO game. AR is a technology that combines two-dimensional or 3-dimensional virtual objects, then the image can be seen by the user at the same time, making it interactive", she explained.

The seminar continued with the delivery of learning media materials for digital native using Augmented Reality by Dr. Ratna Candra Sari, S.E., M.Si. Ratna said that currently there is a shift in learning styles from the millennial generation and generation Z. According to her, the millennial generation prefers visual learning, interactive learning, and fun. Even with the Z generation also has a high ability to operate technology. These two things will prove that AR has great potential to be applied in learning. "Media that is of interest in learning today is media that can help the imagination of applying topics in real time and minimizing boredom, therefore the characteristics of AR will increase student motivation and engagement," said Ratna. The use of AR in learning, according to him, can be effective, especially to change student behavior. This is because persuasive technology or interactive information technology is designed to deliberately change the attitude or behavior of its users without any fraud or coercion.

The last session was the delivery of material on Business Ethics Learning with Augmented Reality, which was delivered by Prof. Mahfud Sholihin, Ph.D. Mahfud said that AR can provide real time learning, students will feel the real life atmosphere of the business and professional world, just like the real conditions.

"AR bringing real life into technology, AR teaches business ethics in the right timing so that it will have a more effective impact", explained Mahfud.

He cited the expert's opinion that learning using AR was more effective than other learning. "Research from Garzón and Acevedo shows that learning using AR technology is more effective than others," explained Mahfud.

"For example, technology resources in the form of videos, pictures, animations, or traditional lectures in the form of curriculum-based teaching and oral delivery, this type of learning is found to be more effective in using AR. Therefore, we bring AR to enter into learning, especially learning about Business and Professional Ethics, "he added.

According to him, FEB UGM in learning has measured ethical judgment, seeing how students and alumni are involved in the real world, thereby minimizing the occurrence of violations of Business and Professional Ethics.

"What is learned in the world of lectures should be applied by alumni in the real world, so that alumni do not experience violations of business and professional ethics in real conditions," Mahfud concluded.

Translator: Laras OIA