Analisis Kebutuhan Kompetensi Lulusan Akuntansi

Abstract

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.

Pengaruh Disrupsi Teknologi terhadap Kompetensi Akuntan dengan Praktik Akuntansi sebagai Variabel Intervening

“…Pernyataan di atas juga didukung oleh beberapa penelitian terdahulu. Penelitian terdahulu yang mengungkapkan bahwa disrupsi teknologi berpengaruh terhadap kompetensi akuntan di antaranya, Manurung et al ( 2023), Dwiharyadi et al (2021), dan Rahayu (2021). Berdasarkan uraian tersebut, hipotesis yang diajukan untuk penelitian ini sebagai berikut, H₁: Disrupsi Teknologi berpengaruh positif terhadap Kompetensi Akuntan…”

“…Hasil penelitian ini sesuai dengan penelitian terdahulu, yakni pada penelitian Manurung et al ( 2023), Dwiharyadi et al (2021), dan Rahayu (2021) yang menyatakan bahwa disrupsi teknologi mempengaruhi kompetensi akuntan. Disrupsi teknologi pada profesi akuntan akan menimbulkan banyak penyesuaian pada tugas-tugas akuntansi yang bersifat repetitif dengan memanfaatkan teknologi terotomatisasi ataupun dijalankan oleh manusia yang menyebabkan kompetensi akuntan juga ikut disesuaikan untuk memenuhi tantangan disrupsi sehingga hal ini sejalan dengan Teori Disruptive Innovation dan Teori Resource-Based View.…”