Analisis Kebutuhan Kompetensi Lulusan Akuntansi

In accordance with the demands of the times in today's digital era resulting in the industry looking for skilled human resources in their fields. Job seekers are required to have the skills expected by the industry in order to compete for the expected job positions. For that it is important for job seekers to equip themselves with skills that are the needs of the industry. Skill improvement needs support from educational institutions in creating skilled human resources in accordance with the qualifications required by the industry. This study aims to identify what is needed from an accounting graduate. This research was conducted with descriptive quantitative method, with content analysis approach. By using the incidental sampling technique, 705 industrial job vacancies were published on the online job vacancy website for the period January 2021 to June 2021. This study focuses on accounting work including financial accountants, auditors, and tax accountants. The results showed that the basic technical skills of accounting (Technical Skills) which include basic understanding of accounting, mastery of accounting software and Microsoft office are the skills most needed by the world of work. Meanwhile, the generic skills needed by the industry are communication skills, which are derived skills from interpersonal skills.

Skill Mismatch yang Dirasakan oleh Alumni Program Studi Diploma IV Akuntansi Politeknik Negeri Padang

Many previous studies found that there was dissatisfaction with graduate users with the competencies possessed by Accounting graduates. Importantly, Accounting graduates must prepare themselves for various competencies needed in the world of work. This purpose of this study is to examine whether there is a competency gap faced by the graduates of Accounting Department of the Padang State Polytechnic while performing their first job. This study uses a quantitative method. Sample selected purposively on the alumni of D-IV 4 Accounting at the Padang State Polytechnic with 54 respondents that had worked after graduation. The data analysis technique in this study used the sign test and the Mann-Whitney U test. The results show that there is a competency gap faced by alumni in the attributes of technical and IT skills except in presenting financial reports, planning and conducting audits, implementing internal controls, measuring company performance, using Office, accounting software and social media. There is also no difference found in competency level between graduates of 2019 and 2020.

Use of Accurate V3 software as an introduction to accounting skills in “Merdeka Belajar Kampus Merdeka” Program

In supporting the student exchange program at the national Program "Merdeka Belajar Kampus Merdeka" (MBKM), the department needs to prepare courses that can be superior to be offered to students. In the Accounting Department University of Merdeka Malang, there are accounting practicum courses. This course provides students with skills in utilizing accounting software. This study wants to see the technology acceptance model for using Accurate Accounting V3 software for cross-departmental students who are the object of research in an experimental class. Data was obtained by distributing questionnaires to class participants who had completed the practicum. By using path analysis, the results show that perceived usefulness and perceived convenience affect user behavior interest. Perceived usefulness and interest in user behavior affect software to use, while perceived ease of use does not affect software usage decisions. Interest in user behavior is proven as an intervening variable on the effect of perceived usefulness on the use of the software.

Enhancing students’ employability skills and experiential learning through integration of Xero software

Introducing XERO Accounting software into a core accounting unit can have many benefits for students, including improving their professional skills and enhancing their employability. However, it is important that students gain knowledge and skills in all aspects of the software as well as understanding the accounting processes that underlie the software’s operations. This paper presents an overview of implementation of Xero software, in a core accounting course, at a regional university in Australia. Student numbers ranged from 24-63 across the semesters studied. We highlight and discuss the processes adopted to appropriately scaffold students’ learning and assessment. We assess the effectiveness of the intervention by observing student engagement with specially developed videos and measuring student results in associated assessment tasks over three offerings of the course. The provision of a suite of learning opportunities, (training and use of excel and Xero accounting software) translated to improved student outcomes on the technologyrelated assessment items. Few students who viewed the learning videos contacted the course teaching team for further assistance, suggesting the videos were an effective resource that provided enhanced learning opportunities for students. These findings provide advice and information regarding the issues associated with integrating accounting software for other teaching teams or institutions considering similar applications in their courses or programs.

PELATIHAN ACCOUNTING SOFTWARE BAGI KARYAWAN WIRA MANDIRI MAKMUR

The development of technology and the accounting in Indonesia, which refers to Financial Accounting Standards in Indonesia, accounting software has also developed based on Financial Accounting Standards. The purpose of the PKM activity is to provide accounting software training according to Statement of Financial Accounting Standards Entitas Tanpa Akuntabilitas Publik (PSAK ETAP). The PKM method is the preparation of activities, implementation of activities and evaluation of PKM activities. PKM hasresulted the Company able to work better, produce more accurate financial reports according to SAK. Training on “Basic Knowledge of Accounting Software (Accurate)”, the training has two sessions, i.e first session was an overview of accounting concepts for the preparation of financial statements PSAK ETAP. second session was basic knowledge about Accounting Software Accurate. Di Indonesia perkembangan akuntansi dan teknologi berdasarkanPernyataan Standar Akuntansi Keuangan, software akuntansi yang berbasis juga pada Standar Akuntansi Keuangan turut berkembang.. Adapun tujuan Kegiatan PKM adalah untuk memberikan pelatihan software akuntansi sesuai dengan PSAK ETAP(Pernyataan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas publik). Metode PKM adalah persiapan kegiatan, pelaksanaan kegiatan dan evaluasi kegiatan PKM. Hasil kegiatan PKM supaya bekerja cepat dan akurat dan menghasilkan laporan keuangan sesuai SAK. Pelatihan mengenai “Pengetahuan dasar Software Akuntansi (Accurate)” pembahasan dibagi dua sesi; sesi pertama memberi pandangan overview konsep akuntansi untuk penyusunan laporan keuangan sesuai PSAK ETAP. Sesi kedua adalah dasar pengetahuan mengenai Accounting Software Accurate.

Training on accounting questions using the 'Manager' software

This community is in the form of training to answer accounting questions using the MANAGER software. The training participants are students of SMAN 8, majoring in social studies and science, who are chosen by the accounting teacher. In carrying out the activities, participants consisted of teachers as well as tutor groups by 13%, students majoring in science by 27% and students majoring in social studies by 60%. The questions in this training are accounting questions consisting of workshops, housing developers and courier service companies. The result of this training is that all students stated that they felt they understood accounting better and learned more fun in answering questions. However, 72% of students stated that they have never used accounting software. In addition, 34% stated that sometimes they understand and sometimes do not understand accounting material.

FOREST ASSESSMENT AND ACCOUNTING SOFTWARE

Forestry in Russia is experiencing a great need for digital technologies that can form and generalize existing databases. All participants are interested in the development of digital technologies in forest management, from the end user of forest resources to public authorities in the field of forest relations. At the same time, the modern level of forestry software requires modernization to solve specific problems. The team of the Department of Forestry, Forest Inventory and Forest Inventory of VGFTU has developed a number of automated systems that allow to quickly solve scientific and production problems in the field of forestry, ecology and nature management. The importance and relevance of this work is reflected in the “Strategy for the development of the forestry complex of the Russian Federation for the period up to 2030”.The modularity and scalability of such systems allows the authors to quickly make adjustments to their source code, which allows keeping the software up to date, which meets the modern requirements of the legal framework of the forestry sector.

Рrotecting confidential information in a university environment

Активное развитие глобальной экономической среды и национальных систем происходит в условиях интенсивного внедрения инновационных технологий. Интеграция высокотехнологичных электронных устройств в различные процессы на уровне стран, видов экономической деятельности, отдельных предприятий и в частном жизни населения приводит к генерации значительных объемов информации. Отдельное место в качестве источника генерирования данных занимает сеть Интернет, что служит инструментом создания, накопления и передачи информации. В указанных условиях информация выступает в виде ресурса, который можно оценить в денежной форме исходя из специфики данных и спроса среди отдельных групп пользователей. Отдельные государства пытаются завладеть секретной информации других стран, компании используют промышленный шпионаж для получения секретной информации конкурентов, во многих случаях фиксируются случаи похищения персональной информации граждан с целью получения определенной выгоды и тому подобное. Приведенная ситуация приводит к разработке национальных стратегий защиты в сфере информационной безопасности и активной разработки специализированных продуктов, позволяющих с помощью аппаратного и программного обеспечения минимизировать потерю информационных ресурсов стран, компаний, граждан и тому подобное. Рынок представленных продуктов активно развивается и имеет значительный потенциал для роста, поскольку происходит непрерывная эволюция методов, которые нацелены на незаконное завладение коммерческой и частной информации. В отдельных случаях главной целью незаконно доступа к информации является блокирование доступа к ней владельцев или полное уничтожение данных, что негативно влияет на функционирование компании в целом или отдельных систем. Исходя из международного опыта и ситуации в России, в первую очередь речь идет о хакерской атаке в 2017 г. через специализированное бухгалтерское программное обеспечение M.E.Doc, следует отметить активизацию государственных мероприятий, которые ориентированы на предотвращение незаконного нарушения информационной безопасности. Например, после хакерских атак в 2017 г. был создан Ситуационный центр обеспечения кибернетической безопасности. Специфика функционирования учебных заведений предусматривает генерирование персональной информации учащихся, студентов и педагогических работников, баз данных с учебными материалами, текущей документации и тому подобное. Для обеспечения эффективного функционирования учебных структур необходимо создать действенную систему защиты информации, которая позволит минимизировать риски потери или повреждения соответствующих данных. The active development of the global economic environment and national systems takes place in the conditions of intensive introduction of innovative technologies. The integration of high-tech electronic devices into various processes at the level of countries, types of economic activity, individual enterprises and in the private life of the population leads to the generation of significant amounts of information. A separate place as a source of data generation is occupied by the Internet, which serves as a tool for creating, accumulating and transmitting information. Under these conditions, information acts as a resource that can be evaluated in monetary form based on the specifics of the data and demand among individual user groups. Individual states are trying to seize the secret information of other countries, companies use industrial espionage to obtain the secret information of competitors, in many cases, cases of theft of personal information of citizens for the purpose of obtaining a certain benefit are recorded, and so on. This situation leads to the development of national protection strategies in the field of information security and the active development of specialized products that allow using hardware and software to minimize the loss of information resources of countries, companies, citizens, and the like. The market of the presented products is actively developing and has a significant potential for growth, since there is a continuous evolution of methods that are aimed at illegal acquisition of commercial and private information. In some cases, the main purpose of illegal access to information is to block the owners ' access to it or completely destroy the data, which negatively affects the functioning of the company as a whole or individual systems. Based on international experience and the situation in Russia, first of all, we are talking about a hacker attack in 2017 through specialized accounting software M.E.Doc it should be noted the intensification of state measures that are aimed at preventing illegal violations of information security. For example, after the hacker attacks in 2017 A Situational center for Cybernetic security was created. The specifics of the functioning of educational institutions provide for the generation of personal information of students, students and teaching staff, databases with educational materials, current documentation, and the like. To ensure the effective functioning of educational structures, it is necessary to create an effective information protection system that will minimize the risks of loss or damage to the relevant data.

The Influence of Computer Self-Efficacy, Learning Motivation, and Knowledge of Accounting on Accounting Students Computer Anxiety in using Accounting Software

This research aims to find out if computer self-efficacy, learning motivation, and accounting knowledge affect the computer anxiety of accounting students in using accounting software. The method used in this research is quantitative with data collection techniques using questionnaires and done through google form media. That will be distributed to students of Muhammdiyah University Sidoarjo. Data feasibility test using validity test and reliability test, while for testing this hypothesis using data analysis tool in the form of multiple linear regression and T test. The results of this study revealed that computer self-efficacy, learning motivation, and accounting knowledge influenced the computer anxiety of accounting students in using accounting software. Keywords - Computer Anxiety, Computer Self-efficacy, Learning Motivation, Accounting knowledge Abstrak. Penelitian kali ini memiliki tujuan untuk mengetahui apakah computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pengumpulan data menggunakan kuesioner dan dilakukan melalui media google form. Yang akan dibagikan kepada Mahasiswa Universitas Muhammdiyah Sidoarjo. Uji kelayakan data menggunakan uji validitas dan uji reliabilitas, sedangkan untuk pengujian hipotesis ini menggunakan alat analisis data yang berupa regresi linier berganda dan uji T. Pada penelitian ini menggunakan pengujian hipotesis dengan bantuan aplikasi software SPSS (Statistical Product and Service Solution). Hasil dari penelitian ini mengungkapkan bahwa computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Kata kunci - Computer Anxiety, Computer Self-efficacy, Motivasi Belajar, Pengetahuan Akuntansi

Changes in a Hospital’s Costs and Revenues Before and After COVID-19: A Case Study of an Iranian Hospital

Background: The Coronavirus Disease 2019 (COVID-19) pandemic has caused a severe shock to the world economy and, consequently, healthcare systems. Objectives: The current study aimed to investigate changes in costs and revenues of an Iranian hospital before and after the COVID-19 pandemic to answer the following question: "How can hospital costs and revenues change during the COVID-19 pandemic?" Methods: This descriptive cross-sectional study was conducted retrospectively at the Masih Daneshvari Hospital in 2020. Accounting software available at the hospital (Azarakhsh for salary costs and PMQ for medical equipment costs) was used to collect cost information. Also, the hospital information system software was used to collect revenue information. The 2019 financial year was considered the base year, and the period February-August 2020 was considered the COVID-19 outbreak period. The data were entered into Excel software and analyzed using descrip¬tive statistics methods. Results: Before the COVID-19 outbreak, the Masih Daneshvari Hospital was facing many cost problems, and the new crisis added to the severity of the problems. In total, the hospital's revenue declined by 9%, and its costs increased by 70%. Therefore, in the fiscal year ending in March 2020, the hospital balance was reported to be $-607,143 (-68,000 million Iranian Rial). Conclusions: The soaring healthcare expenditures revealed that the hospital was not ready to deal with the disease. As the COVID-19 outbreak grows rapidly in Iran, there is a pressing need to increase medical capacities and inpatient beds to treat infected patients. Hospitals in the country face financial problems and should be supported by the Ministry of Health and Medical Education.