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

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.

Author(s):  
A.S. Andrianova ◽  

The academic competence of cadets is the basis for the formation of professional and social-personal competence of a specialist. Academic competence is a set of skills to independently obtain, process and apply knowledge in the field of jurisprudence, as well as to study and explain from a theoretical point of view the phenomena associated with the implementation of law enforcement. The specifics of training in higher education institutions of the Ministry of Internal Affairs predetermines the need for a systematic organization of activities to develop the academic competence of cadets. The article describes the stages of designing the educational process, taking into account the stages of professionalization of cadets in the learning process.


2019 ◽  
Vol 2 (2) ◽  
pp. 23-29
Author(s):  
MUHAMMAD RIZAL SATRIA

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%).


2021 ◽  
Vol 38 (4) ◽  
Author(s):  
Olesia Tomchuk ◽  
Viktoriia Tserklevych ◽  
Olena Hurman ◽  
Valentin Petrenko ◽  
Kateryna Chymosh

The article discusses the potential opportunities for leaders of higher education to monitor and implement development management functions using a system of key performance indicators, which is often used by various business entities. The authors adapted it to the needs of higher education institutions, integrating them with their characteristics.The formation of a system of key performance indicators in the article is disclosed from the point of view of improving the management system and motivation of the management and teaching staff of higher education. Approbation of the proposed methodology was implemented in the Institution of Higher Education, where it showed its effectiveness. The new system allowed the university professors to influence directly on the bonus part of income through their own work and efficiency.


Author(s):  
Elżbieta Janczyk-Strzała

The basis of any business, including non-public Higher Education Institutions (HEIs), is financial security, which is ensured by achieving sufficiently high profits and financial liquidity. Especially in these times, a rapidly changing market, the competition, and the upcoming birth rate forces HEIs to optimize operational and strategic decisions. On one hand, it creates new opportunities for non-public HEIs, but on the other, it is a source of danger for the future of their operations. Therefore, they must not only overcome the difficulties encountered in everyday life but also try to respond to the challenges posed by their environment, demonstrating the special care to ensure the efficiency of their operations. They must not only try to increase the quality of offered services or manage their funds rationally but with equal attention should “invest” in modern management methods and concepts. Through the use of controlling, contemporary non-public HEIs are able to choose an optimum variant of decision facilitating the achievement of their goals. In view of the above, this chapter discusses the special considerations relating to controlling HEIs from the point of view of increasing their effectiveness.


2020 ◽  
Vol 12 (21) ◽  
pp. 9069
Author(s):  
Guillermo Rodríguez-Abitia ◽  
Sandra Martínez-Pérez ◽  
Maria Soledad Ramirez-Montoya ◽  
Edgar Lopez-Caudana

The United Nations (UN) identifies four key elements as agents for change and for addressing societal challenges: education, research, innovation and leadership. The use of technology, from a pedagogical and organizational point of view, in higher education institutions has brought about new challenges. The integration of them in the teaching–learning processes has experienced a great evolution, giving way to a digital transformation and the acquisition of new skills and knowledge, thus pointing towards quality education within the framework of sustainable development objectives. This document aims to describe and analyze the ways in which seven higher education institutions, three in Spain and four in Mexico, have taken up the challenge of adopting technologies and applying them to the educational process. To this end, in-depth interviews and direct observations were carried out. The results point to three dimensions: technological, pedagogical and organizational, which shed light on the different factors that influence the choice and availability of the use of technologies. The results indicate that contextual factors play a determinant role in the ability of an institution to profit from technologies to aid the educational process and guarantee its quality.


2016 ◽  
Vol 30 (6) ◽  
pp. 929-940 ◽  
Author(s):  
Amizawati Mohd Amir ◽  
Sofiah Md Auzair ◽  
RUHANITA MAELAH ◽  
Azlina Ahmad

Purpose – The purpose of this paper is to propose the concept of higher education institutions (HEIs) offering educational services based on value for money. The value is determined based on customers’ (i.e. students) expectations of the service and the costs in comparison to the competitors. Understanding the value and creating customer value are a means to attain competitive advantage and constitute the basis of price setting. Drawing upon this belief, as an initial step towards value-based pricing method, the possible value factors are suggested for calculating educational programme prices across HEIs. Design/methodology/approach – This is a conceptual paper introducing the value-based pricing approach in setting HEI tuition fees. Extending prior discussion on the demand for quality education and current financial challenges faced by HEIs, it introduces the concept pricing based upon customer perceived value (student/industry). Value-based pricing is deemed appropriate in view of the value of short tangible and intangible investment by both parties (students and HEIs) to differentiate in terms of setting the right price for the right university for the right student. Findings – The primary aim is to suggest the applicability of value-based pricing for HEIs, which is likely to be both relevant and fruitful for the sustainability of the sector. It represents a personal point of view; building upon a review of the literature, the paper extends the established knowledge one step further in terms of setting the right price for the right university, which is deemed worthy of further study and development. Originality/value – The paper will be of use to the management and policymakers in the education sector in searching for a contemporary pricing mechanism for higher education.


Author(s):  
SAFARY WA-MBALEKA ◽  
SAMUEL GAIKWAD

One of the major effects of globalization is the heavy migration all over the world in the past two to three decades. For different purposes related to job, studies, security, religious freedom or other social reasons, millions of people are moving on a yearly basis from a country or continent to another. Students in need of better quality or maybe cheaper higher education are traveling to foreign lands and staying there for four, six, eight, or even more years. They learn from and with people of different cultures, religion, race, and worldviews. Given that globalization has pushed the phenomenon of diversity on most university campuses, it is important for higher education institutions to promote and guarantee equity, diversity, and inclusiveness for all students without distinction of culture, gender, religion, or race. The current study is a survey of the climate of higher education in several higher education institutions with considerable number of international students in the Luzon region of the Philippines. The study aimed at investigating the discriminatory practices that are common in schools that hosts international students. Results revealed that, even though there are areas where international students expressed feeling discriminated against, the climate in higher education institutions is positive for most international students.Keywords: Higher education, social studies, international students, discrimination,quantitative research, survey, Luzon, Philippines, Asia


2014 ◽  
Vol 8 (4) ◽  
pp. 321 ◽  
Author(s):  
Paipan Thanalerdsopit ◽  
Komsak Meksamoot ◽  
Nopasit Chakpitak ◽  
Pitipong Yodmongkol ◽  
Anchalee Jengjarern

2017 ◽  
Vol 16 (5) ◽  
pp. 529-546 ◽  
Author(s):  
Pepka Boyadjieva

The starting point of this study is the argument that not only rankings of higher education institutions (HEIs) are inescapable, but so is the constant criticism to which they are subjected. Against this background, the paper discusses how HEIs from Central and Eastern Europe countries (CEECs) are (non)represented in the main global university rankings. The analysis adopts two perspectives: 1) From the point of view of higher education in CEECs – what are the specificity, basic problems and perspectives of higher education in CEECs as seen through the prism of the global ranking systems? 2) From the point of view of the ranking systems – what strengths and weaknesses of the global ranking systems can be identified through the prism of higher education in CEECs? The study shows that most of the HEIs from CEECs remain invisible in the international and European academic world and tries to identify the main reasons for their (non)appearance in global rankings. It is argued that although global rankings are an important instrument for measuring and comparing the achievements of HEIs by certain indicators, they are only one of the mechanisms – and not a perfect one – for assessing the quality of higher education.


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