Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan

Abstract

Changing trends in business and finance have an impact on accounting learning and curriculum. This study
 aims to see how the college accounting curriculum produces competent graduates and their conformity
 with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting
 profession and the competencies expected by users (employers). This study uses a mix-method with a
 sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study
 show that colleges provide graduates with competencies in accounting, business, general competencies and
 other competencies that can support graduates' careers. The compatibility between graduates
 competencies based on the college accounting curriculum and the IQF competency standards has been
 appropriate, while the compatibility between graduates competencies with the professional organizations
 competency and user expectations competency has not been appropriate. In their curriculum, some college
 have included courses related to digital technology. We hoped there will be further harmonization and
 adjustment between the accounting curriculum and graduate competency standards to improve graduates
 work ability.