Persepsi Sarjana Akuntansi Tentang Kompetensi Akuntan Profesional

Fajriyani Nur Rohmah; Auliffi Ermian Challen; Maulida Salmi Utie

doi:10.33476/jamer.v4i1.201

Authors

Fajriyani Nur Rohmah Fakultas Ekonomi dan Bisnis, Universitas YARSI, Jakarta
Auliffi Ermian Challen Fakultas Ekonomi dan Bisnis, Universitas Yarsi, Jakarta
Maulida Salmi Utie Politeknik Negeri Jakarta

https://doi.org/10.33476/jamer.v4i1.201

Keywords:

professional accountant, accountant competence, personal skills

Abstract

Problems in employment are increasingly faced by every Bachelor graduate. Graduates who do not have competence will find it difficult to be absorbed into the workforce, therefore, to be able to compete in this era of globalization, competence in their fields is needed to prepare graduates to become a skilled and competitive workforce. An accountant is also required to be able to have competence in their field to perform accounting tasks properly so that they can maintain public trust. This study aims to analyze the accountant competencies possessed by graduates of the Accounting Study Program, Faculty of Economics and Business, YARSI University. The competency areas studied based on IAESB 2019 are intellectual skills, interpersonal and communication skills, personal skills, organizational skills. The method used in this research is qualitative with a descriptive type using a survey of respondents' perceptions. The results of this study indicate the order of the most needed is 1) personal skills, 2) interpersonal and communication skills, 3) intellectual skills, 4) organizational skills

References

Aulia, A. F., & Zaky, A. (2016). Kompetensi Akuntan Dalam Perspektif Akademisi Dan Praktisi. Jurnal Ilmiah Mahasiswa FEB, 4(2), 3. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/3234

Biksa, dan Wiratmaja. (2016). .Pengaruh Pengalaman, Indepedensi, Skeptisisme Profesional Auditor Pada Pendeteksian Kecurangan. E-Jurnal Akuntansi Universitas Udayana, 17(3),2384-2415. https://www.google.co.id/url?sa=t&source=web&rct=j&opi=89978449&url=https://ojs.unud.ac.id/index.php/Akuntansi/article/download/24873/16492&ved=2ahUKEwiKxbS009GGAxUh4TgGHWLDBjUQFnoECBEQAQ&usg=AOvVaw3MBfH5zecJs_kb9QDYkaVd

Boyatzis Richard E. (1982). The Competent Manager: A Model for Effective Performance. New York: John Wiley & Sons.

Chaker, M. N., & Tengku Akbar Tengku, A. (2011). What Accountancy Skills Are Acquired at College? International Journal of Business & Social Science, 2(18), 193–199. https://www.google.co.id/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.researchgate.net/profile/Mat_Johar_Abdullah/publication/266289559_What_Accountancy_Skills_Are_Acquired_at_College/links/54bb193d0cf29e0cb04bd7d4.pdf&ved=2ahUKEwjx16bo09GGAxW9yDgGHVGtCc0QFnoECBMQAQ&usg=AOvVaw3wHQzVLlMK4vOPFygCcyJ4

Dahnia, L. (2010). Hubungan Antara Kemampuan Bilingual dengan Keterampilan Komunikasi Interpersonal pada Siswa Kelas X SMAN 4 Malang. Universitas Negeri Malang. https://www.google.co.id/url?sa=t&source=web&rct=j&opi=89978449&url=https://repository.um.ac.id/100618/&ved=2ahUKEwjxnaqK1NGGAxVaoGMGHUG1DkIQFnoECBEQAQ&usg=AOvVaw1XqNK4NBy1MezXL7ihmCGM

Dolle, M. (2016). Pengaruh Kompetensi Profesional Terhadap Kinerja Pustakawan Universitas Hasanuddin. JUPITER, 16(1), 26. https://journal.unhas.ac.id/index.php/jupiter/article/view/1633

Doyle, A. (2020). Important Personal Skills That Employers Value. Diambil 14 Agustus 2021, dari https://www.thebalancecareers.com/personal-skills-list-2063763

Fizriyani, Wilda, and Andi Nur Aminah. “Lulusan Perguruan Tinggi Dominasi Pengangguran Di Indonesia.” Republika.co.id, 2020. https://republika.co.id/berita/qilkmw384/lulusan-perguruan-tinggi-dominasi-pengangguran-di-indonesia

Hanani, T., & Sukirno. (2016). Evaluasi Kesiapan Kerja Mahasiswa Akuntansi Universitas Negeri Yogyakarta Menghadapi Era Masyarakat Ekonomi Asean (Mea) 2015. Jurnal Nominal, 5(1), 31.

Ikatan Akuntan Indonesia. (2020). Menjadi CA. Diambil 29 Januari 2020, dari https://web.iaiglobal.or.id/Sertifikasi-IAI/Tentang CA

International Accounting Education Standards Board. (2019). Handbook of International Education Standarts Board 2019. New York: IFAC.

Mudlofir, A. (2014). Pendidik Profesional. Jakarta: Rajawali Pers.

Mustikawati, R. I., Nugroho, M. A., Setyorini, D., Yushita, A. N., & Timur, R. P. (2016). Analisis Kebutuhan Soft Skill Dalam Mendukung Karir Alumni Akuntansi Needs Analysis of Soft Skills in Supporting the Career of Accounting Graduates. Jurnal Pendidikan Akuntansi Indonesia, XIV(2), 14. https://doi.org/10.21831/jpai.v14i2.12866

Nathania, I. (2017). Analisis Kompetensi Lulusan Akuntansi Untuk Menjadi Akuntan Profesional (Studi Kasus pada Sarjana Akuntansi Universitas Islam Indonesia),. Universitas Islam Indonesia.

Putri, Kompiang Martina, Dinata Dewa Gede Wirama, dan I Putu Sudana. (2016). .Pengaruh Pengalaman, Indepedensi, Skeptisisme Profesional Auditor Pada Pendeteksian Kecurangan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(11),3797

Riczqi, T., Putri, S., & Harto, P. (2012). Persepsi Mahasiswa Akuntansi Dan Akuntan Pendidik Terhadap Kompetensi Yang Dibutuhkan Lulusan Akuntansi. Diponegoro Journal of Accounting, 1(1), 861–869. https://ejournal3.undip.ac.id/index.php/accounting/article/view/629

Rokhmania, Nur’aini. (2016). GAP Prioritas Pendidikan Akuntansi dan Kebutuhan Dunia Kerja. Media Mahardika, 14(2), 189-200. https://www.google.co.id/url?sa=t&source=web&rct=j&opi=89978449&url=https://jimfeb.ub.ac.id/index.php/jimfeb/article/viewFile/3234/2902&ved=2ahUKEwivwIKV1dGGAxVoyTgGHeRSBQoQFnoECB0QAQ&usg=AOvVaw3pL_3RANrrhrXTGPUkC1sQ

Sanjaya, Aviani. (2017). Pengaruh Skeptisisme Profesional, Independensi, Kompetensi, Pelatihan Auditor, Dan Resiko Audit Terhadap Tanggung Jawab Auditor Dalam Mendeteksi Kecurangan. Jurnal Akuntansi Bisnis, 15(1),44. https://doi.org/10.24167/jab.v15i1.1350

Suharyanti Chandra, Wiedy Murtini, Tutik Susilowati. (2015). Pengaruh Proses Pembelajaran dan Program Kerja Praktek Terhadap Pengembangan Soft Skills Mahasiswa. Jurnal Pendidikan Administrasi Perkantoran. 4(1), 2. https://www.google.co.id/url?sa=t&source=web&rct=j&opi=89978449&url=https://media.neliti.com/media/publications/118291-EN-pengaruh-proses-pembelajaran-dan-program.pdf&ved=2ahUKEwj39pii1dGGAxVhzzgGHW-VBwIQFnoECBAQAQ&usg=AOvVaw3QeUkaQU9XOepUT1LtUe7i

Sumendap, J., Mandey, J., & Mambo, R. (2015). Pentingnya Kompetensi Kerja Dalam Meningkatkan Kinerja Pegawai Negeri Sipil Di Biro Umum Dan Keuangan Universitas Sam Ratulangi Manado. Jurnal Administrasi Publik UNSRAT, 4(32). https://ejournal.unsrat.ac.id/v3/index.php/JAP/article/view/9900

Suprijono, A. (2012). Cooperatif Learning : Teori dan Aplikasi PAIKEM. Yogyakarta: Pustaka Pelajar.

Surya, L., & Kholik, N. (2020). Manifesto Modernisasi Pendidikan Islam: Ulasan Pemikiran Soekarno. Jawa Barat: Edu Publisher.

Ulum, Muhammad Rosikhul, Heri Yanto, dan Widiyanto Widiyanto. (2017). Kontribusi Motivasi Berprestasi, IPK dan Student Engagement dalam Membangun Kompetensi Mahasiswa Akuntansi. Journal of Economic Education, 6(2),106-107 https://www.google.co.id/url?sa=t&source=web&rct=j&opi=89978449&url=https://journal.unnes.ac.id/sju/jeec/article/view/19295&ved=2ahUKEwj1js3K1dGGAxWV1zgGHRHCAHQQFnoECBAQAQ&usg=AOvVaw2oHQjTbcOal8zoPZaOw-0j