PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI

Rilo Pambudi, Weli Imbiri, Almatius Setya Marsudi

Abstract


The purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practitioners in the field of accounting about the importance of mastering IT-based applications and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that perceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learning content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technology applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application.

Save to Mendeley


Keywords


Konten Pembelajaran; Sistem Informasi Akuntansi; Aplikasi Berbasis Teknologi Informasi

Full Text:

PDF

References


Albrecht, W. S. dan Sack, R. J. (2000). Accounting Education: Charting the Course through a Perilous. Accounting Education Series, 16, 1-72.

Callaghan, J. H., Lauer, T. W. dan Peacock, E. (1998). Developing A Comprehensive Curriculum For Accounting In-formation Systems: A Model-Oriented, Tool-Enhanced Ap-proach. Review of Business Information Systems (RBIS), 2(4), 57-66.

Chayeb, L. dan Best, P. J. (2005). The Accounting Information Systems Curriculum: Compli-ance with IFAC Requirements. Prosiding. In-ternational Conference on Innovation in Ac-counting Teaching & Learning: Hobart.

Cory, S. N. dan Pruske, K. A. (2012). Necessary Skills for Accounting Graduates: An Explorattory Study to Determine What the Profession Wants. Prosiding. ASBBS Annual Conference: Las Vegas.

Daigle, R. J. dan Morris, P. W. (2006). Fear Factor: The AIS Course and Non-Positive Attitudes Towards Computers. Review of Business Infor-mation Systems (RBIS), 10(1), 11-26.

Darayseh, M., Waples, E. dan Khaledi, N. (2008). The Impact of the Acceleration of Information Technology on the Content of the Accounting Courses: The Case of GCC. Review of Business Information Systems (RBIS), 12(3), 89-96.

Davis, P. (1997) What Computer Skills Do Employ-ers Expect from Recent College Gradu-ates?. THE Journal, 25(2), 74-78.

Dillon, T. W. dan Kruck, S. E. (2008). Identifying Employer Needs from Accounting Infor-mation Systems Programs. Journal of Infor-mation Systems Education, 19(4), 403-410.

Doost, R. K., McCombs, G. B. dan Sharifi, M. (2003). The State Of Teaching Accounting Infor-mation Systems: Is There A Gap?. Review of Business Information Systems (RBIS), 7(3), 61-70.

Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Pen-erbit Universitas Diponegoro.

Groomer, S., dan Murthy, U. (1996). An empirical analysis of the accounting information sys-tems course. Journal of Information Sys-tems, 10(2).

Hall, J. A. dan Singleton, T. (2005) Information Tech-nology Auditing and Assurance. Ohio: Thomson South-Western.

Harrast, S., Strong, J. dan Bromley, R. (2010). More Accounting Theory or More Information Technology?. The Accounting Educators' Jour-nal, 20(1), 1-19.

Hoffman, T. (2004). IT Auditors Coveted, Hard to Find. Didapat dari https://www.computerworld.com/article/2564776/it-auditors-coveted--hard-to-find.html, 02 Maret 2014, pukul 14.50 WIB.

Hunton, J. E., Bryant, S. M. dan Bagranoff, N, A. (2004). Core Concepts of Information Technology Auditing. Boston: Wiley and Sons.

Jackson, R. B. dan Cherrington, J. O. (2001). IT in-struction methodology and minimum compe-tency for accounting students. Journal of Infor-mation Systems Education, 12(4), 213-222.

Kearns, G. S. (2010). Measuring AIS Course Out-comes: The Relationship Between Knowledge/Skills and Interest/Enjoyment. AIS Educator Journal, 5(1), 47-69.

Kitindi, E. G. dan Mgaya, V. K. (2006) Esential skills for accounting graduates: the accounting practitioner's pespective. African Journal of Fi-nance and Management, 15(1), 31-47.

Macur, K. M. (1998). The Curricular Content of Ac-counting Information Systems. Review of Busi-ness Information Systems (RBIS), 2(3), 11-20.

Richtermeyer, S. B. dan Kovar, S. E. (2001). AIS Edu-cation: Incorporating Trends in Technology into the Curriculum. Review of Business Infor-mation Systems (RBIS), 5(4), 1-12.

Riner, H. S. dan Stinson, T. A. (2004). A Study Of Curriculum Issues Related To Teaching Ac-counting Information Systems. Review of Busi-ness Information Systems (RBIS), 8(1), 47-52.

Tribunella, T. J., Neely, M. P. dan Tribunella, H. R. (2005). Academic and Practitioner Interests Regarding Emerging Technologies in Ac-counting. Journal of College Teaching and Learn-ing, 2(5), 31-42.

Walters, M. (2011). An Imaginative Exercise for Teaching Transaction Cycles in an AIS Course. AIS Educator Journal, 6(1), 1-10.




DOI: https://doi.org/10.33508/jako.v12i2.2310