OPTIMIZING ACCOUNTING GRADUATE COMPETENCIES FROM THE PERSPECTIVE OF STUDENTS, LECTURERS, AND GRADUATE USERS IN THE DIGITALIZATION 5.0 ERA
DOI:
10.5281/zenodo.18640873Published:
2025-12-23Downloads
Abstract
This study aims to examine differences in perceptions between students, lecturers, and graduate users regarding 21 competency attributes of accounting graduates. Respondents in this study were students and lecturers from 4 state universities and 4 private universities, as well as graduate users from 7 types of industries. The total sample in this study was 120 samples, and hypotheses were tested using One-Way ANOVA analysis. The results of this study showed no significant differences between the sample groups. Meanwhile, the most important competency attributes were honesty, work ethic, willingness to continue learning, and the ability to operate accounting software, as well as responsibility.
Keywords:
Competence Graduates Digitalization; 5.0References
Agung Dinda. (2024). Understanding Artificial Intelligence (AI) and Big Data. https://bluecreative.co.id/mengenal-big-data-dan-artificial-intelligence/. Accessed April 13, 2025.
Fukuyama, M. (2018). Society 5.0: A Human-Centered Society. Japan Spotlight
Sugiyanto, Nur Ahyani, Kesumawati, N. (2021). Teacher professionalism in the digital era. JPGI (Journal of Indonesian Teacher Research). 6(2), 586-590.
Prakosa, K,D., Firmansyah, A. 2022. Can the Industrial Revolution 5.0 Eliminate the Accounting Profession?. My Journal. 2(3), 316-340
Maryani, I., & Puspitasari, Y.M. (2024). The Impact of Technology Readiness on Undergraduate Students' Acceptance of Learning Management Systems. Journal of Educational Technology, 8(1), 22–30.https://doi.org/10.23887/jet.v8i1.51989
telkomuniversity.ac.id. (2024). Understanding IoT, Big Data, and AI as the 3 Pillars of the Digital Future. https://bds-sby.telkomuniversity.ac.id/mengenal-iot big-data-dan-ai-sebagai-3-pilar-digital-masa-depan/. Accessed April 13, 2025
Natalia, M. (2023). AI Technology Will Replace the Accounting Profession, Is That True? INews.Id
Lee, K. & Tseng, Y., (2024). Driving the dual learning process of knowledge management: A social cognitive theory perspective. The International Journal of Management Education, 22(1).https://doi.org/10.1016/j.ijme.2024.100940
Aryanie, I., Rahmayanti, E., Murni., Mardiaton, & Aswadi, K. (2024). Optimizing the Readiness and Challenges of the Accounting Profession in the Industrial Revolution 4.0: A Study on Accounting Students in Aceh Province, Indonesia. Review of Business and Accounting Research, 1(4).
Teng W, Ma C, Pahlevansharif S, Turner, JJ. (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
Purnamasari F, Nanda H, Anugrahani I, Muqorrobin M, Juliardi D. (2019). The late preparation of ir 4.0 and society 5.0: portrayals of the accounting student's concerns. J. Contemp. Bus. Econ. Law. 19(5): 212-217.
Rahmat AM, Adnan AHM, Mohtar NM. (2019). Industry 4.0 Skillsets and 'Career Readiness': Can Malaysian University Students face the Future of Work?. Proceedings of the International Invention, Innovative & Creative (InIIC) Conference, Series 2/2019 Senawang: MNNF Network, Available SSRN:https://ssrn.com/abstract=3511166.
Omar SA, Hasbolah F. (2018). Awareness and perception of accounting students towards industrial revolution 4.0. 5th International Conference on Accounting Studies (ICAS 2018), 1-7
Adnan A, Rahmat A, Mohtar N, Anuar N. (2021). Industry 4.0 critical skills and career readiness of ASEAN TVET tertiary students in Malaysia, Indonesia and Brunei. Journal of Physics: Conference Series, 2021, 1793, 012004.
Pauceanu, A. M., Rabie, N., & Moustafa, A. (2020). Employability under the fourth industrial revolution. Economics & Sociology, 13(3), 269-283.
Uyar, Ali, Ali Haydar Gungormus. (2011). Professional Knowledge and Skill Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors”. Business and Economics Research Journal, 2(3).
IFAC. (2020). International Education Standards (IES). International Federation of Accountants.
AACSB. (2020). Accounting Accreditation Standards. AACSB International
Kroon, N., Alves, C.M., Martins, I. (2021). The Impacts of Emerging Technologies on Accountants' Role and Skills: Connecting to Open Innovation—A Systematic Literature Review. Journal of Open Innovation: Technology, Markets, and Complexity.7(3), 2-27. https://doi.org/10.3390/joitmc7030163.
Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of Business Analytics and Enterprise Systems on Managerial Accounting. International Journal of Accounting Information Systems, 25, 29-44.https://doi.org/10.1016/j.accinf.2017.03.003.
PwC. (2020). Digital Transformation and Workforce Report. Workforce Transformation at PwC.https://www.pwc.com/us/en/services/consulting/business-transformation/workforce-transformation.html. Accessed on December 2, 2025.
Gurumurthy, R., Schatcky, D., Camhi, J. (2020).Uncovering The Connection Between Digital Maturity And Financial Performance. Talent in the Digital Age: Accounting and Finance Outlook. https://www.deloitte.com/us/en/insights/topics/digital-transformation/digital-transformation-survey.html. Accessed on December 2, 2025.
World Economic Forum. (2020). Future of Jobs Report.https://www.weforum.org/publications/the-future-of-jobs-report-2020/. Accessed on December 2, 2025.
License
Copyright (c) 2026 Irne Aryanie, Ella Rahmayanti, Murni, Mardiaton, Munawarah
This work is licensed under a Creative Commons Attribution 4.0 International License.
Downloads
How to Cite
