scholarly journals Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan

2021 ◽  
Vol 16 (2) ◽  
pp. 168-190
Author(s):  
Tasniem Fauzia ◽  
Zalida Afni ◽  
Elfitri Santi

Changing trends in business and finance have an impact on accounting learning and curriculum. This study aims to see how the college accounting curriculum produces competent graduates and their conformity with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting profession and the competencies expected by users (employers). This study uses a mix-method with a sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study show that colleges provide graduates with competencies in accounting, business, general competencies and other competencies that can support graduates' careers. The compatibility between graduates competencies based on the college accounting curriculum and the IQF competency standards has been appropriate, while the compatibility between graduates competencies with the professional organizations competency and user expectations competency has not been appropriate. In their curriculum, some college have included courses related to digital technology. We hoped there will be further harmonization and adjustment between the accounting curriculum and graduate competency standards to improve graduates work ability.

2021 ◽  
Vol 13 (2) ◽  
pp. 906
Author(s):  
Ulrika Persson-Fischer ◽  
Shuangqi Liu

Tourism research has placed considerable emphasis on the pandemic and its impact, which is not surprising given the impact of the pandemic on tourism. However, what specifically do tourism scholars write about the pandemic and its consequences for tourism? What new insights does the literature on COVID-19 provide to guide our practice in sustainable tourism? The pandemic can be seen as a sustainability challenge. Dealing with the pandemic and other sustainability challenges like climate change will not require exactly the same remedies, but the same kind, building resilience, adaptivity, flexibility, collaboration, and co-creation. We thus argue that the literature on tourism and the pandemic may function as a “thermometer” of the way scholars view sustainability and tourism, and that exploring this literature gives us a space to reconsider our understanding of sustainable tourism. Therefore, we have conducted a literature review of the COVID-19 literature on tourism in 2020. A total of 87 articles, in 17 journals, from 4 databases were analyzed to explore how current scholars perceive COVID-19 and tourism, in light of sustainability perspectives. As a result, through the content analysis, this study has found six leading themes in COVID-19 and tourism and has provided valuable information with descriptive statistical analysis for its distributions by theory, methodology, and study area.


2020 ◽  
Vol 2 (1) ◽  
pp. 5-8
Author(s):  
Arnas A.M Patonangi ◽  
Cahyono Cahyono ◽  
Muhlis Ruslan

Penelitian ini bertujuan untuk mengetahui apakah motivasi, kedisiplinan berpengaruh terhadap perilaku kerja, apakah motivasi dan kedisiplinan berpengaruh terhadap prestasi kerja, apakah perilaku kerja berpengaruh terhadap prestasi kerja, apakah motivasi berpengaruh terhadap prestasi kerja pegawai melalui perilaku kerja, serta apakah kedisiplinan berpengaruh terhadap prestasi kerja pegawai melalui perilaku kerja pada DKIPS Provinsi Sulawesi Barat. Teknik pengumpulan data melalui observasi, interview dan dokumentasi serta kuesioner. Sedangkan teknik analisis data yang digunakan adalah analisis statistic deskriptif, statistik infe-rensial, PLS (Partial Least Square), pengujian hipotesis. Hasil penelitian menemukan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap perilaku kerja, Kedisiplinan berpengaruh positif dan signifikan terhadap perilaku kerja, Motivasi kerja berpengaruh positif dan signifikan terhadap prestasi kerja, Kedisiplinan berpengaruh positif dan signifikan terhadap prestasi kerja pegawai, Perilaku kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai, hasil uji mediasi menunjukkan bahwa perilaku kerja dapat memediasi motivasi kerja terhadap prestasi kerja pegawai pada DKIPS Provinsi Sulawesi Barat, serta hasil uji mediasi menunjukkan bahwa perilaku kerja dapat memediasi disiplin kerja terhadap prestasi kerja pegawai pada DKIPS Provinsi Sulawesi Barat. This study aims to determine whether motivation, discipline affect work behavior, do motivation and discipline affect work performance, does work behavior affect work performance, does motivation affect employee performance through work behavior, and does discipline affect work performance through work behavior in West Sulawesi Province DKIPS. Data collection techniques through observation, interviews and documentation and questionnaires. While the data analysis technique used is descriptive statistical analysis, inferential statistics, PLS (Partial Least Square), hypothesis testing. The results found that work motivation has a positive and significant effect on work behavior, the discipline has a positive and significant effect on work behavior, work motivation has a positive and significant effect on work performance, the discipline has a positive and significant effect on employee work performance, work behavior has a positive and significant effect on employee work performance, mediation test results indicate that work behavior can mediate work motivation on employee work performance in DKIPS Province of West Sulawesi, and mediation test results indicate that work behavior can mediate work discipline towards employee work performance at DKIPS Province of West Sulawesi.


Author(s):  
Nina Ferreri ◽  
Christopher B. Mayhorn

As digital technology develops, users create expectations for performance that may be violated when malfunctions occur. This project examined how priming expectations of technology performance (high v. low v. no) and experiences of technology malfunction (present v. not present) can influence feelings of frustration and performance on a task. A preliminary sample of 42 undergraduate participants completed a QR code scavenger hunt using the augmented reality mobile app, ARIS. Following the task, participants reported what they found for each scavenger hunt clue, their responses to failures in digital technology, and technology acceptance attitudes. Several factorial ANOVAs revealed a main effect for expectation on adaptive items of the RFDT scale and a main effect for malfunction on performance level. This suggests a potential contradiction between attitudes and behaviors when considering a common scenario involving technology.


2001 ◽  
Vol 34 (2) ◽  
pp. 196-202 ◽  
Author(s):  
A. G. De La Torre ◽  
S. Bruque ◽  
M. A. G. Aranda

A procedure for Rietveld quantitative amorphous content analysis (RQACA) is outlined, in which the effects of systematic errors in the powder patterns are studied. The method derives the amorphous content from the small overestimation of an internal crystalline standard in a Rietveld refinement of an appropriate mixture. Of several standards studied, Al2O3gave the best results. The statistical analysis of standard mixtures with a known amount of amorphous content indicated that this is a precise and accurate tool. It enables the measurement of the amorphous content with an accuracy close to 1%. Sample preparation and Rietveld analysis need to be optimized in order to minimize the systematic errors. The analysis of samples with phases displaying strong preferred orientation effects gives very high errors in the amorphous content. Samples with different absorption coefficients have also been studied in order to evaluate the importance of microabsorption. This plays an important role but it can be adequately corrected if the absorption coefficients of the standard and the sample are not very different. RQACA has been applied to tricalcium silicate, C3S, which is the main component of Portland cement. The average amorphous content of C3S, after microabsorption correction using two standards of higher and lower absorption coefficients, was found to be 19%.


2017 ◽  
Vol 9 (1) ◽  
pp. 120 ◽  
Author(s):  
Gina Valdivieso ◽  
Efstathios Stefos ◽  
Ruth Lalama

The present study describes the social and educational characteristics of the Ecuadorian Amazon population. For this purpose, the data obtained from the National Survey of Employment, Unemployment and Underemployment of 2014 was used in this research. A descriptive statistical analysis presents the frequency, the percentages and the graphs of the variables related to the area in which people live, gender, age, ethnic self-identification, language spoken, marital status and level of instruction. Other variables are the use of computer and internet, place of birth, reason why they live in the Amazon region, type of activity or inactivity, how do they feel in their jobs, and groups of occupation. Also, a factorial analysis was used to show the main and most important criteria of differentiation and the the clusters of people with similar characteristics.


2008 ◽  
Vol 62 (1-2) ◽  
pp. 85-95
Author(s):  
Milorad Mirilovic ◽  
Ivana Pejin

Statistics today represent a group of scientific methods for the quantitative and qualitative investigation of variations in mass appearances. In fact, statistics present a group of methods that are used for the accumulation, analysis, presentation and interpretation of data necessary for reaching certain conclusions. Statistical analysis is divided into descriptive statistical analysis and inferential statistics. The values which represent the results of an experiment, and which are the subject of observation of a certain occurrence, are called parameters and they are divided into descriptive and numerical. All numerical parameters are divided into non-continuous and continuous. The graphic presentation of the distribution of frequencies can be by poligon or histogram. The most frequently applied descriptive statistical methods are: arithmetic mean, standard deviation, standard error of arithmetic mean, variation coefficient, and variation interval.


2019 ◽  
Vol 5 (2) ◽  
pp. 239
Author(s):  
Iwan Sudirlan ◽  
M Syamsul Maarif ◽  
Joko Affandi ◽  
Yandra Arkeman

The rapidly changing world environment requires companies to adjust to existing conditions. Environmental changes that occur include technology, information systems, economic and political causes of the emergence of new regulations and derivatives so that industry and industry players in the implementation can run well. One telecommunication company in Indonesia in maintaining revenue and profit growth improves employee capability and application of new corporate culture in realizing competitiveness. A vision and mission change with complete comprehensive transformation with a strategy embodied in employee-driven programs based on company values. The company in transformation years periode from 2011 until 2016 hold engagement survey with main result the majority of opinions like the changes that occur. Researcher use survey method questionnaires to gather information after reborn launched from Indosat Ooredoo employees as respondents that distributed to a level of staff, managers, division heads and group heads. Descriptive statistical analysis methodology is used to analyze information that has been collected. The results data analysis of the questionnaire showed that 7 (seven) variables assessing the improvement of employee capabilities and the application of the company's new culture in realizing competitiveness showed that the seven variables affected the level of security and comfort of employees and middle management.


2017 ◽  
Vol 6 (11) ◽  
Author(s):  
J.B. Garza

Keywords: creativity, speed, efficiency and effectiveness of the innovative processAbstract. The present document is a theoretical revision and a descriptive statistical analysis of 4 constructs of the organizational innovation in Mexican companies.Palabras clave: creatividad, velocidad, eficiencia y eficacia del proceso de innovaciónResumen. El presente documento es una revisión teórica y un análisis estadístico descriptivo de 4 constructos de la innovación organizacional en empresas mexicanas.


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