scholarly journals Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta

2020 ◽  
Vol 3 (1) ◽  
pp. 81
Author(s):  
Ananto Prabowo ◽  
Lia Ameliyah
Keyword(s):  
International Education ◽  
Business Strategy ◽  
Accounting Students ◽  
Primary Data ◽  
Economic Community ◽  
Education Standards ◽  
Accounting Firms ◽  
Asean Economic Community ◽  
Accounting Graduates ◽  
Public Accountant

This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.

scholarly journals Pilihan Karir Lulusan Program Studi Akuntansi Keuangan di Politeknik Pos Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 23-29
Author(s):  
MUHAMMAD RIZAL SATRIA
Keyword(s):  
Sampling Technique ◽  
Financial Accounting ◽  
Economic Community ◽  
Cross Sectional ◽  
The Public ◽  
Accounting Courses ◽  
Cross Sectional Design ◽  
Asean Economic Community ◽  
Accounting Graduates ◽  
Public Accountant

Challenge in the accounting profession has competitively increased since the implementation of the ASEAN Economic Community (AEC) by 2015. The Indonesian accounting graduates should be ready to face a very tight competition with other graduates from outside Indonesia. Therefore, the strategy needs to be prepared, to help graduates determine selections carrier they will take. The carrier selections for graduates are the very beginning stage of career establishment. Economics-Accounting Graduates will be facing different selections of accountant profession, such as government accountants, accountants educators, company accountants, and public accountant. Or even accounting graduates can also have a career outside the accounting field if they are talented and expertise enough in another field. There are many studies related to career selections of accounting graduates has been made, but this kind of research has not been done in Financial Accounting Studies Program at the Politeknik Pos Indonesia. This research was quantitative with a descriptive cross-sectional design. The study was conducted in October 2016 using a questionnaire with a sample as many as 51 graduates using a whole sampling technique. The results showed that the majority of graduate accounting courses at the Politeknik Pos Indonesia in 2016 were female (70.59%) and the most demanding professions are Public accountants (37.25%). The location is the most demanding jobs are in Indonesia (36.47%). Selection work sector showed no significant differences between the public sector (45.09%) and private (47.05%).

scholarly journals KOMPETENSI MAHASISWA JURUSAN AKUNTANSI DAN KESIAPANNYA DALAM MENGHADAPI DUNIA KERJA ERA MASYARAKAT EKONOMI ASEAN (MEA )

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Henny Wirianata
Keyword(s):  
Working Environment ◽  
Accounting Students ◽  
Primary Data ◽  
Economic Community ◽  
Ethical Knowledge ◽  
Asean Economic Community ◽  
Relationship Competency

The objective of this research is to know accounting student’s competency andtheir readiness to enter working environment in ASEAN Economic Community (AEC) era. Accounting student’s competency measured by ethical competency, knowledge competency, capability competency, relationship competency, and analysis competency. This research used primary data from questionnaires given to Tarumanagara University accounting students as respondents. The result of this research showed that Tarumanagara University accounting students have adequate ethical, capability, relationship, and analysis competency, but still not adequate for knowledge competency. Ethical, knowledge, and capability competency have significant influences to accounting student’s readiness, while relationship and analysis competency have insignificant influences to accounting student’s readiness to enter working environment in AEC era.

scholarly journals Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant

2020 ◽  
Vol 8 (1) ◽  
pp. 19-26
Author(s):  
Fu'at Hasim ◽  
Novi Darmayanti ◽  
Alfian Manaf Dientri
Keyword(s):  
Social Values ◽  
Accounting Students ◽  
Primary Data ◽  
Public Accounting ◽  
Career Selection ◽  
Initial Stage ◽  
College Career ◽  
Career Options ◽  
Selection Of ◽  
Public Accountant

The selection of a career for students of accounting was the initial stage of the establishment of a career. After completion of the period of study College, career options for graduates in accounting not addressed only on the accounting profession but there were also other options for a career. There were several factors that affect students' career selection accounting for a career in public accounting. A sample of 115 students accounting for UNISDA and UNISLA. Methods of analysis used was logistic regression with SPSS version 22. The type of data being used was the primary data obtained from the questionnaire respondents. From the results of testing hypotheses obtained that the factors of financial rewards and social values significantly influential partially against the interest of the students in the choosing a career as a public accountant.

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

Perception and awareness of Islamic accounting: student perspectives

2015 ◽  
Vol 23 (3) ◽  
pp. 306-320 ◽  
Author(s):  
Dodik Siswantoro
Keyword(s):  
Professional Training ◽  
Accounting Students ◽  
Primary Data ◽  
Certified Public Accountant ◽  
Content Type ◽  
Academic Courses ◽  
Sample Test ◽  
Narrow Gaps ◽  
Practical Implications ◽  
Public Accountant

Purpose – The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course’s competency should satisfy both Islamic and CPA certification standards to be effective. Design/methodology/approach – The researcher used primary data obtained from a questionnaire. This research was based on the students’ understanding of Islamic accounting at the beginning of the class and at the middle of the semester. The sample test included questions based on the course’s syllabus. Each statement in the questionnaire represented the main topic of each week of the class. Data were analyzed using descriptive statistics, correlation analysis and tests of differences between groups of the sample. Findings – The results showed that few students were aware of Islamic accounting, but the course effectively improved comprehension. In general, respondents believed that Islamic accounting has better norms and value than conventional accounting. In fact, Muslims’ marks in the midterm test are lower than non-Muslims’ marks. This was unexpected, as Muslims had learned similar concepts about Islamic teaching. The students assumed that the course covered only common concepts, not dogma. Research limitations/implications – The sample was limited to students taking an Islamic accounting course at Universitas Indonesia. The results cannot be generalized to other cases. Practical implications – This research can narrow gaps between the needs of the accounting profession and the content of the Islamic accounting academic courses taken by students. To minimize fraud and emphasize Islamic teaching, the curriculum should feature strong and inherent Islamic principles. Originality/value – This may be the first paper to describe students’ perception and awareness of Islamic accounting after taking a course on this topic. Education on this subject should be incorporated into professional training where appropriate.

scholarly journals Kesenjangan Ekspektasi-Kinerja Dalam Keterampilan Umum Akuntansi

2020 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Sakina Nusarifa Tantri ◽  
Nabella Duta Nusa ◽  
Raise Pranadya
Keyword(s):  
Higher Education ◽  
Career Success ◽  
Quantitative Research ◽  
Higher Education Institutions ◽  
Point Of View ◽  
Learning Models ◽  
Economic Community ◽  
Vocational Higher Education ◽  
Asean Economic Community ◽  
Accounting Graduates

Preparations for the ASEAN Economic Community (AEC) 2025 require accountants to play an important role in an era of openness that demands information accountability. The lack of generic accounting skills from an industry point of view motivates researchers to conduct quantitative research aimed at investigating whether there are gaps in expectation-performance in generic accounting skills. The data of this study were collected through survey using questionnaires as the instrument. The research sample is accounting vocational educators and users of accounting graduates in Indonesia. This study identified the gap between the expectations of accounting graduates users related to the importance of general accounting skills for career success with generic accounting skills performed by accounting graduates. This research is expected to contribute as a material consideration for educators in accounting vocational higher education institutions in Indonesia in preparing learning models in order to accommodate the needs of the work field of accounting.

scholarly journals PERSEPSI MAHASISWA AKUNTANSI TERHADAP PEMBERLAKUAN ASEAN ECONOMIC COMMUNITY (AEC)

2015 ◽  
Vol 10 (1) ◽  
Author(s):  
Lina Nashihatun Nafidah
Keyword(s):  
Student Perceptions ◽  
College Education ◽  
Primary Data ◽  
Economic Community ◽  
Study Approach ◽  
The Face ◽  
Survey Results ◽  
Asean Countries ◽  
Asean Economic Community

AbstractAsean Economic Community (AEC) will soon be opened, ASEAN countries have signed the treaty. This is a golden opportunity for every country that has prepared well, but also will be pain for countries that do not or less to prepare for such cooperation. If the AEC materialize in 2015, it is certain that will open employment opportunities as possible for citizens of ASEAN. For Indonesia, the competency of the workforce is generally derived from the development of special skills in a particular field through a college education. This study aims to determine students' knowledge of accounting STIE PGRI Dewantara Jombang against imposing AEC and its implications as well as their readiness in the face of AEC. This type of research used in this research is qualitative research using case study approach with descriptive method using primary data obtained through questionnaires. Respondents in this study are students of accounting STIE PGRI Dewantara Jombang. The survey results revealed mostly already know about the implementation of the Asean Economic Community (AEC), but they do not know the consequences of the implementation of the AEC.Keywords: Student Perceptions, Economic Integration, Employment & Ecomonic Asean Community (AEC AbstrakAsean Economic Community (AEC) akan segera dibuka, negara-negara ASEAN telah menandatangani perjanjian tersebut. Hal ini merupakan kesempatan emas bagi setiap negara yang telah mempersiapkan diri dengan baik, namun juga bakal menjadi derita bagi negara-negara yang tidak kunjung atau kurang mempersiapkan diri menghadapi kerjasama tersebut. Apabila AEC terwujud pada tahun 2015, maka dapat dipastikan akan terbuka kesempatan kerja seluas-luasnya bagi warga negara ASEAN. Bagi Indonesia, kompetensi yang dimiliki para tenaga kerja umumnya diperoleh dari pengembangan kemampuan khusus dalam bidang tertentu melalui pendidikan di perguruan tinggi. Penelitian ini bertujuan untuk mengetahui pengetahuan mahasiswa akuntansi STIE PGRI Dewantara Jombang terhadap pemberlakuan AEC dan implikasinya serta kesiapan mereka dalam menghadapi AEC. Jenis penelitian yang digunakan dalam penelitian ini penelitian kualitatif menggunakan pendekatan studi kasus dengan metode deskriptif dengan menggunakan data primer yang diperoleh melalui kuesioner. Responden dalam penelitian ini yaitu mahasiswa program studi akuntansi STIE PGRI Dewantara Jombang. Dari hasil penelitian diketahui sebagian besar sudah mengetahui tentang pemberlakuan Asean Economic Community (AEC) akan tetapi mereka belum mengetahui konsekuensi dari pemberlakuan AEC.Keywords : Persepsi Mahasiswa, Integrasi Ekonomi, Kesempatan Kerja & Asean Ecomonic Community (AEC)

Generic skills in accounting education in Saudi Arabia: students’ perceptions

2020 ◽  
Vol 28 (3) ◽  
pp. 395-421
Author(s):  
Mohammed Ali Al Mallak ◽  
Lin Mei Tan ◽  
Fawzi Laswad
Keyword(s):  
International Education ◽  
Business Management ◽  
Western Country ◽  
Accounting Education ◽  
Accounting Students ◽  
Education Standards ◽  
Generic Skills ◽  
Content Type ◽  
Generic Skill ◽  
Ethical Skills

PurposeThe purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their accounting education, the levels of competence they should acquire and expect to achieve during the academic study, and the constraints that may hinder the development of generic skills in accounting education.Design/methodology/approachThe study uses the skills outlined in the IFAC’s International Education Standards (IES) 3 (intellectual, personal, organizational and business management, and interpersonal and communication) and IES 4 (ethics in accounting/business). A survey questionnaire was used to collect the data.FindingsThe findings show that students perceived all five generic skill categories to be important, with ethical skills rated as the most important. However, the students expected that they would achieve a somewhat lower level of generic skill by the end of their studies in all areas, and they perceived a number of constraints that impede their skill development. The results indicate the importance of developing generic skills in accounting education and suggest that the Saudi accounting education system could do more to provide students with opportunities to develop generic skills to enable them to succeed in their future careers.Originality/valueAs little of the current literature has focused on generic skills in accounting education in a non-Western country, this research contributes to the literature on generic skills in a developing nation.

scholarly journals English Syllabus for Accounting Students and the Needs of English in Business World

2018 ◽  
Vol 12 (2) ◽  
pp. 129
Author(s):  
Djuria Suprato ◽  
Ienneke Indra Dewi ◽  
Christine Paulina
Keyword(s):  
Data Collection ◽  
Communication Skills ◽  
Structured Data ◽  
Accounting Students ◽  
University Graduates ◽  
Public Accounting ◽  
Accounting Firms ◽  
Business World ◽  
Big Four ◽  
Public Accountant

This research aimed to evaluate English courses and syllabus in Bina Nusantara University, particularly in the accounting department, whether it was appropriate in the workplace. This study was conducted by interviewing 54 Bina Nusantara university graduates from Accounting department of 2013-2014 and three from big four public accountant firms in Jakarta. The result of the interview was analyzed qualitatively. The purpose of the interview was to get more detailed information about the benefit of English courses that they had at Bina Nusantara University. Besides that, the researchers had also interviewed with some public accounting firms in Jakarta to find out the level of English skills required and the standard scoring system used as a reference in their companies. With structured data collection, it can be concluded that the students need to practice English to improve the communication skills of speaking and writing to get good reports in English. Bina Nusantara University has provided adequate training, and the results can be felt by the graduates who are now working in multinational and international companies.

scholarly journals 53 THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY

2019 ◽  
Vol 7 (2) ◽  
pp. 53-70
Author(s):  
Pandu Chaniago ◽  
Fitrawati Ilyas
Keyword(s):  
Hypothesis Testing ◽  
Significant Influence ◽  
Student Perception ◽  
University Student ◽  
Accounting Students ◽  
Primary Data ◽  
Research Use ◽  
Economics Faculty ◽  
Accounting Student ◽  
Public Accountant

The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sample used in this study was 76 respondents. The method of analyzing the data applied was multiple linear regressions.From hypothesis testing it was gotten the result that: (1) family’s environment has a significant influence against the intention to be public accountant to accounting student; (2) Motivation has a significant influence against the intention to be public accountant to accounting student; and (3) student perception about the profession of public accountant has a significant influence toward the intention to be public accountant to the accounting student.Key words: Family’s Environment, Motivation, Perception, Intention and Public Accountant

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