Persepsi Kesiapan Mahasiswa Akuntansi dalam Menghadapi Tantangan di Era Revolusi Industri 4.0
Abstract
This research examines the influence of accounting understanding, soft skills, information technology knowledge on the readiness of accountants in facing the challenges of the industrial revolution era 4.0. This study uses primary data in the form of questionnaires that contain statements related to research, data collection using purposive sampling techniques that are sampling with certain criteria. The sample in this study is the final semester students majoring in accounting of Bali State Polytechnic. The number of samples in this study was 137 samples. The questionnaire deployment data is statistically analyzed using the SPSS program with multiple linear regression methods, classical assumption tests, T and F tests, and coefficients of determination. The test results showed a significant positive influence between accounting understanding, soft skills, and information technology knowledge on readiness to face the challenges of the industrial revolution era 4.0.
Keywords: Accounting Understanding; Soft skills; IT Comprehension; Industry 4.0.
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References
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Taufik, M. (2020). Strategic Role of Islamic Religious Education in Strengthening Character Education in the Era of Industrial Revolution 4.0. Jurnal Ilmiah Islam Futura, 20(1), 86. https://doi.org/10.22373/jiif.v20i1.5797
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Tikurante, R. U., Pasoloran, O., & Sabandar, S. Y. (2020). Quo Vadis Akuntan Dalam Era Revolusi Industri 4.0. Paulus Journal of Accounting (PJA), 2(1), 17–30.
Wernerfelt, B. (1984). A Resource-Based View of The Firm. Strategic Management Journal, 5(2), 171–180.
Yulianti, M., & Juita, V. (2021). Pengaruh Keahlian Akuntansi , Literasi Digital dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Teknologi Digital. 5(September), 449–456. https://doi.org/10.33087/ekonomis.v5i2.389
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120.
Bhadraswara, B., & Iqbal, S. (2020). The Influence Of Hard Skill, Soft skill, And Social Motive On The Work Readiness Of Accounting Students Of Universitas Brawijaya In The Industrial Revolution 4.0 Era. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Universitas Brawijaya, 8(2). https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/6772
Burhasan, D. S. (2016). Persepsi Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Unila Terhadap Kesiapan Dalam Menghadapi Asean Economic Community 2015. T h e J o u r n a l o f A c c o u n t i n g a n d F i n a n c E, 21(2).
Dewi, L. G. K., Dewi, N. A. W. T., & Herawati, N. T. (2020). Young Accountant’s Skills on 4.0: Ready or Not? Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020), 158(Teams), 6–15. https://doi.org/10.2991/aebmr.k.201212.002
Fauzan, F. (2020). Pengaruh Soft skill Dan Locus of Control Terhadap Kesiapan Fresh Graduate Dalam Era Industri 4.0 (Studi Pada Prodi Manajemen Unihaz Bengkulu). Creative Research Management Journal, 2(2), 1. https://doi.org/10.32663/crmj.v2i2.1105
Ghofirin, M., & Primasari, N. S. (2021). Readiness to Face Society 5.0 Era, What Interpersonal Skill Does an Accounting Student Have ?: An Evidence from Indonesia. Procedia Business and Financial Technology, 1(Iconbmt), 0–5. https://doi.org/10.47494/pbft.2021.1.9
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan menggunakan SPSS. In Gramedia.
Hart. L Stuart. (1995). Natural-Resource-Based View Of The Firm. The Academy Of Management Review, 20(4), 986–1014.
Iswanto, A. C., & Wahjono. (2019). Pengaruh Revolusi Industri 4.0 Terhadap Ilmu Akuntansi. Jurnal Ilmiah INFOKAM, 1(1), 1–6.
Jaafar, S. B. (2018). Are Soft skills Required for Accounting Students in Future Careers? SSRN Electronic Journal.
Jawabreh, O. A., & Alrabei, A. M. (2012). The Impact of Accounting Information System in Planning, Controlling and Decision-Making Processes in Jodhpur Hotels. Asian Journal of Finance & Accounting, 4(1). https://doi.org/10.5296/ajfa.v4i1.1435
Latifah, S. E., Junaidi, & Kartika Sari, A. F. (2020). Persepsi Mahasiswa Akuntansi Tentang Keilmuan Akuntansi dan Soft skill (Bahasa Inggris dan Teknolosi Informasi) Terhadap Kesiapan Menghadapi Tantangan Era Revolusi Industri 4.0. E-Jra, 09(02), 47–57.
Merlina, M., & Nuraini, A. (2020). Analisis Persepsi Dosen Akuntansi Dan Mahasiswa Akuntansi Mengenai Peranan Akuntan Di Era Revolusi Industri 4.0. JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia), 4(2), 149. https://doi.org/10.36339/jaspt.v4i2.347
Pasek, N. S. (2017). Pengaruh Kecerdasan Intelektual Pada Pemahaman Akuntansi Dengan Kecerdasan Emosi Dan Kecerdasan Spiritual Sebagai Variabel Pemoderasi. Jurnal Ilmiah Akuntansi. https://doi.org/10.23887/jia.v1i1.9983
Puspitasari, E., Askandar, N., & Mawardi, M. C. (2019). Pengaruh Kompetensi Sarjana Akuntansi, Regulasi Pemerintah Dan Etika Profesi Terhadap Kemampuan Sarjana Akuntansi Untuk Bersaing Dalam Menghadapi Era Revolusi Industri 4.0. E-Jra, 08(01), 1–13.
Ratnaningsih, K. I., & Suaryana, I. G. N. A. (2014). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 6(1), 1–16. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/7775
Rokhayati, A., Kambara, R., & Ibrahim, M. (2017). Pengaruh Soft skill dan Perencanaan Karir Terhadap Kinerja Karyawan dengan Kualitas Pelatihan Sebagai Variabel Modertor. Riset Bisnis Dan Manajement Tirtayasa, 1(2), 107–125.
Rosmida, R. (2019). Transformasi Peran Akuntan dalam Era Revolusi Industri 4.0 dan Tantangan Era Society 5.0. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 206. https://doi.org/10.35314/inovbiz.v7i2.1197
Saraswati, A. A. S. D., Putri, I. G. A. M. A. D., Suprasto, H. B., & Sari, M. M. R. (2020). Influence of competence and locus of control on readiness of accounting department students facing the world of work era industrial revolution 4.0. International Research Journal of Management, IT & Social Science, 7(4), 14–23. https://sloap.org/journals/index.php/irjmis
Steelyana W, E. (2012). Preparing Indonesia Skilled Labor in the Field of Accounting, Finance and Capital Market for ASEAN Economic Community 2015.
Suarta, I. M., Suwintana, I. K., Sudhana, I. G. P. F. P., Kadek, N., & Hariyanti, D. (2020). Persepsi Pendidik Vokasi Atas Atribut-Atribut Employability Skills Yang Dibutuhkan Dunia Kerja Era Revolusi Industri 4.0. Jurnal Vokasi Indonesia, 8(1), 1–11. https://doi.org/10.7454/jvi.v8i1.150
Sugiyono. (2018). Metode Peneiltian Kuantitatif, Kualitatif dan R&D. In Alfabeta Bandung.
Taufik, M. (2020). Strategic Role of Islamic Religious Education in Strengthening Character Education in the Era of Industrial Revolution 4.0. Jurnal Ilmiah Islam Futura, 20(1), 86. https://doi.org/10.22373/jiif.v20i1.5797
Teng, W., Ma, C., Pahlevansharif, S., & Turner, J. J. (2019). Graduate readiness for the employment market of the 4th industrial revolution: The development of soft employability skills. Education and Training, 61(5), 590–604. https://doi.org/10.1108/ET-07-2018-0154
Tikurante, R. U., Pasoloran, O., & Sabandar, S. Y. (2020). Quo Vadis Akuntan Dalam Era Revolusi Industri 4.0. Paulus Journal of Accounting (PJA), 2(1), 17–30.
Wernerfelt, B. (1984). A Resource-Based View of The Firm. Strategic Management Journal, 5(2), 171–180.
Yulianti, M., & Juita, V. (2021). Pengaruh Keahlian Akuntansi , Literasi Digital dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Teknologi Digital. 5(September), 449–456. https://doi.org/10.33087/ekonomis.v5i2.389
Published
2021-10-27
How to Cite
PRADNYANI, Ni Luh Putu Norma Dewi Abdi; PRAMITARI, I Gusti Ayu Astri; ABDI, I Nyoman.
Persepsi Kesiapan Mahasiswa Akuntansi dalam Menghadapi Tantangan di Era Revolusi Industri 4.0.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2582-2596, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/74368>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p14.
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