Accounting Skills Research Articles

Entrepreneurial Skills Required for Self-Employment among Electrical Installation Students in Technical Colleges in Adamawa State: A Focus on Managerial, Accounting, and Marketing Competencies

This study investigates the entrepreneurial skills required by Electrical Installation and Maintenance Works (EIMW) trade students in Government Science and Technical Colleges in Adamawa State for successful self-employment. Utilizing a descriptive survey research design, data were collected from a sample of 217 respondents, including administrators, teachers, and students, using a structured questionnaire. The findings reveal that students need a total of 20 managerial skills, with particular emphasis on effective planning and resource control. Additionally, the study identifies 22 essential accounting skills, such as determining profit and loss and knowledge of costing, which are crucial for business survival. In terms of marketing, students require 16 key skills, highlighting the importance of customer loyalty retention and effective communication. These findings emphasize the necessity for educational institutions to enhance their curricula by integrating practical entrepreneurial training. The study also recommends collaboration with local businesses to provide students with real-world experiences and continuous professional development for educators to ensure they are equipped to teach relevant skills.

Sosialisasi Profesi Akuntansi untuk Meningkatkan Minat dan Motivasi Pelajar SMK Muhammadiyah 9 Jakarta dalam Menghadapi Persaingan Dunia Kerja

e lack of public knowledge of the accounting profession. Even though as long as the business world and offices still exist, the ability and skills in accounting are still needed. The accountant profession is a problem not only because of technological developments but also because of the lack of socialization and promotion related to the output of accounting majors, so that students experience confusion in determining their interests and expected profession. In the digital era, there are concerns that the accounting profession may no longer be needed in the business world. This opinion is based on the perception that more affordable, fast, and accurate accounting software can replace the role of accountants, causing challenges for this profession. Therefore, the socialization of the accounting profession can be used as an opportunity from the threats that will be faced in the future. Socialization is given in the form of lectures, questions and answers and discussions from discussions that are carried out one day considering the busy learning of XII grade vocational students. The results of this socialization were that the participants were very enthusiastic about the material presented because the speakers delivered the material with light language adapted to today's gen Z children, participants could listen to the material well and followed by a question and answer session. The final evaluation was a positive response and good enthusiasm from the students of SMK Muhammadiyah 9 Jakarta along with the teachers of the socialization.

An Analysis of Accounting Teaching Reform in Colleges and Universities Based on Accounting Skill Competition

As a new type of teaching mode, accounting skills competition has been gradually valued by Chinese universities. Accounting is an important part of economic management, accounting education is related to the development of national economy and the training of accounting talents. In recent years, with the rapid development of our economy and the increasing demand of accounting talent, accounting education is also facing new challenges. How to improve students practical ability and comprehensive quality in teaching and train accounting talents to meet the needs of society has become an important topic in the reform of accounting education in colleges and universities. Based on this, this paper mainly discusses and analyzes how to reform accounting teaching in colleges and universities under the background of accounting skills competition.

The urgency of implementation SAK EP in replacing SAK ETAP in savings and loan cooperatives

Savings and Loans Cooperatives (KSP) play an important role in the community’s economy, especially in providing financial access to their members. However, in man- aging their finances, many KSPs still use the Entity Without Public Accountability Financial Accounting System (SAK ETAP). This Community Service aims to ana- lyze the urgency of implementing Financial Accounting Standards for Fund Manage- ment Entities (SAK EP) as a replacement for SAK ETAP in the KSP context. The community service method is carried out through socialization, training and direct assistance to KSP administrators and members in implementing SAK EP. Com- munity Service Results show that the implementation of SAK EP in KSP provides significant benefits, including increased transparency, accountability and reliability of financial information. The use of SAK EP also helps KSP in meeting regulatory requirements and increasing the trust of members and external parties such as banks and the government. Apart from that, this community service also strengthens un- derstanding and accounting skills for KSP administrators and members, which in turn can improve the quality of financial management and overall KSP business growth. This community service emphasizes the urgency of implementing SAK EP in replacing SAK ETAP in KSP as an important step towards better financial gov- ernance, which has a positive impact on the economic growth of society as a whole.

The importance of soft skills in accounting: student´s and employer´s expectations

The importance of soft skills in accounting: student´s and employer´s expectations

Characteristics and Skills of Forensic Accountants for Effective Financial Fraud Control in Nigeria

The study examined forensic accountants’ relevant characteristics and financial fraud control and investigated the extent to which traits, characteristics, core skills, and enhanced skills of forensic accountants are effective in fraud control. The study adopted the survey method and placed emphasis on the public and private sectors in Delta and Edo states in the south-south of Nigeria, where potential forensic accountants, academics, and users of forensic accounting services were considered respondents through a well-structured questionnaire. A total of 250 copies of the questionnaire were distributed to these respondents, while 214 copies were successfully retrieved. The successfully retrieved questionnaire was also subjected to a pre-test using Cronbach-Alpha test. The collected data were tested and analyzed using ordinary least squares (OLS) regression, correlation matrix, descriptive statistics, and tables. Based on the outcome of the test and analysis, the traits, core, and enhanced skills of forensic accountants have a significant positive effect on financial fraud control. These traits and core and enhanced skills include analytical proficiency, detail orientation, deductive analysis, strategic thinking, analyzing and interpreting financial statement information, interviewing skills. We recommended among others, that the government approve the practice of forensic accounting in Nigeria to aid government agencies in fighting fraud.

PELATIHAN AKUNTANSI DESA BAGI PARA APARATUR PEMERINTAH NEGERI DI WILAYAH KECAMATAN LEITIMUR SELATAN KOTA AMBON

Community ServiceCommunity Service (PkM) is basically the social responsibility of the higher education academic community to help the community solveacademic community of higher education to help the community in solvingproblems faced or in developing their potentials.that they have. Within this framework, the community service activities ofcommunity service activities of the Faculty of Economics and Business Pattimura University organized "Village Accounting Training forState Government Apparatus in the South Leitimur District of Ambon City".The objectives of organizing this PkM are to: 1) improveinsights, knowledge, and abilities of the state government apparatus through alternativeaccounting learning alternatives as a basis for understanding in organizing accounting records according to generally accepted accounting principles and preparing financial reports.accounting principles and prepare financial statements; and 2) provide knowledge, and technical accounting skills to civil servants so that they can be accountable to the government.apparatus so that they can accurately account for the realization of the APBDes implementation.accurately. ActivityThis training was held for 2 days, from August 30 to 31, 2023, and was attended by 32 (64%) of the target audience.(64%) of the target audience. The implementation of this training activity was carried outusing lecture, discussion, question and answer, and simulation methods. Activities"Village Accounting Training for State Government Officials in the District of Leitimur Selatan Leitimur Selatan Ambon City" went well. All participants were enthusiasticattended the event until the end and felt the benefits of this training.The participants also considered that the training was important and verynecessary for local government officials and other stakeholders. The participants also hoped that similar training can be conducted intensively again in the future with more participants, and more applicable material design related to the participants' daily tasks. Keywords: Community Servicecommunity service, village accounting, public government apparatus, and South Leitimur Sub-district.Leitimur Selatan.

Enhancing English and accounting skills through a VOCABING-based technology program for MSMEs in Kediri

Digital economic transformation which is the impact of technological development changes the perspective of Indonesian on economic behavior. The use of technology in economics activity is increasing nowadays. It impacts on the development of the economic sectors. Macro, Small and Medium Enterprises (MSME) one of the business roles in Indonesia have to do some innovation for its existing in today's trading world. The strategy that can be implemented for facing that case is by adapting the technology use and enhancing the quality of human resources through increasing competence and skills. Considering that the performance of an organization is determined by the human resources it has. Community service program through Integrated Training; Vocabulary Building & Accounting (VOCABING)-Based Technology needs to be held for MSMEs in Kediri. These activities include training in English and the Use of Accounting Technology for improving MSMEs skill. it is based on vocabulary mastery which influence the ability to understand the complex information and instructions. The activity held two days series through four steps; planning, implementation, evaluations, and reporting. For proving the training’s goals, it used tests and assessment. The results showed that there was an increase of 12.5% in the final English test score and participants completed the work instruction assessment correctly.

Professional Skills of Future Accountants Working in a Digitized Environment Dominated by ERP Systems or Artificial Intelligence

Abstract The massive evolution of the digitization concept in recent years has also gained momentum among accounting professionals, as a result of the massive use of IT systems called ERP (Enterprise Resource Planning) systems. Thus, their entire activity is focused on the processing of financial-accounting data with the help of ERP (Enterprise Resource Planning) systems. The modular structure of ERP (Enterprise Resource Planning) systems can be integrated for other departments within an organization, but in this article the financial-accounting module of the ERP (Enterprise Resource Planning) system will be discussed, in order to identify the main skills of future accountants. Artificial Intelligence, and learning algorithms in particular, offer exciting opportunities to help professionals such as accountants improve their skills, the way they deliver services and the way they create value. The research method used for this article is quantitative, based on the bibliometric analysis of the digitization of the accounting profession, focusing primarily on what skills future accountants should develop. The sample of articles used for the analysis was selected from the Web of Science platform, then to be analyzed using the VOS viewer application. The results obtained indicate a significant increase in the analysis capacity of the future accountants, greatly reducing the part of manual data processing that they did manually in the past. The conclusion of the article demonstrates how much the activities of professional accountants have evolved as a result of the digitization of their activities, using ERP (Enterprise Resource Planning) systems or Artificial Intelligence.

The impact of external auditors with forensic accounting competencies on auditee firm performance

The purpose of this study is to examine how the presence of auditors with forensic accounting skills impacts the financial performance of audited companies. Using a quantitative approach, this research employs linear regression analysis and examines a sample of 74 companies from the industrial and service sectors listed on the Amman Stock Exchange between 2012 and 2021. The findings reveal that external auditors with forensic accounting competencies have a positive impact on the financial performance of audited companies. The insights presented in this study could serve as valuable tools for improving the financial performance of companies in the service and industry sectors, highlighting the importance of supporting and promoting the skills and competencies of forensic accountants.

Empowering generation z accountants in the era of data complexity and open innovation: Nurturing big data analytics, diagnostic, and forensic accounting skills

This research fills a significant knowledge gap by exploring the development of Big Data Analytics Skills (BAS), Diagnostic Skills (DS), and Forensic Accounting Skills (FAS) among Generation Z accounting students in Thailand. Employing a quantitative research approach, the study conducted an online survey of fourth-year accounting students from this generation, utilizing the convenience sampling technique. The investigation aimed to assess the impact of BAS and DS on FAS within the accounting student cohort. The sample consisted of 465 participants. Path analysis conducted using the SmartPLS program affirmed significant relationships: BAS significantly influences both DS (H1, β=0.817, p<0.001) and FAS (H2, β=0.391, p<0.001), while DS notably impacts FAS (H3, β=0.484, p<0.001), concurrently serving as a mediator between BAS and FAS (H4, β=0.395, p<0.001). These findings suggest the imperative need for curriculum development and tailored training programs aimed at enriching these skills among emerging accountants. Such skill enhancement is vital to equip them to grapple with the challenges inherent in the era of big data and to bolster their competence in the detection and prevention of financial fraud and deceptive practices. The study not only holds significance for the development of skills essential for future accountants but also makes substantial contributions towards enhancing transparency and accountability within the accounting and finance sector. Furthermore, it opens avenues for potential improvements in educational and training curricula in the field of accounting, ensuring alignment with the demands of the big data era and better preparing emerging accountants to effectively address the specter of potential fraud.

Pengawasan Rutin oleh Praktisi Akuntansi terhadap Bank Berbasis Syariah

Sharia audit in Islamic banks aims to verify the compliance of these banks with Sharia principles and good governance. Sharia auditors need to have a comprehensive understanding of Sharia principles and relevant Sharia audit standards. They are required to collect sufficient and relevant evidence to support their audit conclusions, evaluate the collected evidence to ensure the compliance of Islamic banks with Sharia principles and good governance, and communicate the audit results to stakeholders. The implementation of Sharia audit standards in Islamic banks involves selecting adequate Sharia auditors, careful planning of Sharia audits, meticulous execution of Sharia audits, clear and transparent reporting of Sharia audit results, and effective follow-up on Sharia audit results. Competencies required by Sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as Sharia auditors.

Peningkatan Pengetahuan Akuntansi Dasar pada Guru-guru SMK Sumatra 40 Bandung

Community service activities for Teachers at Vocational School Sumatra 40 Bandung aim to optimize teachers who want to update their Basic Accounting Knowledge. It also helps to improve their basic accounting skills by expanding the marketing they gain after understanding basic accounting knowledge. The role of Basic Accounting Knowledge today is not only the ability to calculate, record, and make financial reports but also to provide new understanding and knowledge that students need. It is hoped that students will gain new knowledge that can be applied in the world of work so as to produce more competitive graduates. At the start of updating Basic Accounting knowledge, a solution is needed to resolve a series of problems, namely training in basic Accounting Knowledge, such as understanding the philosophy of assets, liabilities, and equity. From these three materials, it is hoped that you will have a good mastery of assets, liabilities, and equity. This update is also needed to be transferred to students facing accounting problems they will encounter in the world of work. As a result of this activity, the teachers at SMK Sumatra 40 Bandung have implemented financial management in every unit in the school, which becomes an example of implementation for their students.

Creating Sustainable Posthuman Accounting Learning Environments: The Case for Green Accounting in South Africa

The study aims to explore the infusion of Environmental Accounting, or Green Accounting or Sustainability Accounting, into Posthuman Accounting Learning Environments (PALE) that promote deep learning. Posthuman Accounting Learning Environments (PALE) refer to the teaching and learning of Accounting that recognises the contributions of both the human and non-human aspects in the processes of acquiring and disseminating Accounting knowledge; seemingly, such knowledge leads to the derivation of the final products such as the financial statements. The latter, in turn, constitute the final product of the Accounting processes, affecting Accounting information used by shareholders, managers, prospective investors, lending institutions, government, employees, regulatory agencies, and researchers, who attempt to make relevant decisions that impact the circular flow of resources in a country. To date, Environmental Accounting is neglected in all these. Thus, PALE’s significant impact on the social, economic, and environmental conditions is not appreciated or taught in our institutions. This paper demonstrates an urgent need to explore ecological knowledge and its contribution to the teaching and learning of Accounting, leading to the conclusion that the sustainability infused Accounting curriculum embodies the totality of all the teaching and learning experiences aimed at understanding, for example, the issues of cybersecurity, diversified Accounting skills, advanced marketing strategies and the knowledge to align Accounting with globalisation processes, which are the subject matter of the PALE, including the sustainability content, principles, pedagogic approaches, implicit and explicit norms, and values inherent in the sustainability learning and teaching process.

PENGARUH PRAKTIK PEMBUKUAN DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA KEUANGAN DENGAN KETERAMPILAN AKUNTANSI PEMILIK SEBAGAI VARIABEL MODERASI

This study aims to analyze the impact of bookkeeping practices and accounting knowledge on financial performance with the owner's accounting skills as a moderating variable, using a case study on SMEs in Kuningan Regency. This research adopts descriptive and verificative methods. The subjects of this study are SMEs in Kuningan Regency, employing random sampling techniques, with a sample size of 154 SMEs. The data source used is primary data, obtained directly from respondents through questionnaires measured using a Likert scale. Data analysis techniques are performed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS).The results of the study indicate that: (1) Bookkeeping practices do not have a significant impact on financial performance; (2) Accounting knowledge has a significant impact on financial performance; (3) The owner's accounting skills also have a significant impact on financial performance; (4) The owner's accounting skills do not moderate the impact of bookkeeping practices on financial performance; and (5) The owner's accounting skills moderate the impact of accounting knowledge on financial performance. These results provide important insights for SMEs in improving their financial performance through enhancing accounting knowledge and skills. Keywords: Bookkeeping Practices, Accounting Knowledge, Owner's Accounting Skills, Financial Performance, SMEs

Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants

SYNOPSIS We explore an understudied impact of race in public accounting careers: differences in perceptions of the skills necessary to succeed. Based on data collected from surveys of approximately 1,400 public accountants, we find that although the skills perceived as necessary to succeed are the same for all accountants (i.e., technical and interpersonal, practice development, social interactions, and academic achievement), practice development and social interactions are perceived as significantly more important to Black accountants. These perceptions are likely impacted by the underrepresentation of Black accountants in their firms and at their clients, which may result in fewer opportunities to acquire or improve these skills. Technical skills can be learned without the direct assistance of others, but learning practice development skills and social interactions require the support of others. Recommendations collected from the study’s participants to help advance the practice development and social interaction skills of Black accountants are included.

Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical &amp; functional, organizational &amp; management, interpersonal &amp; communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.

Pervasive Accounting Skills Needed For The World Of Work In The 4th Industrial Revolution Era

With the World Economic Forum’s benchmarking framework, South Africa’s readiness and adoption of Fourth Industrial Revolution (4IR) has been found wanting as it is still in the nascent quadrant and has not gone beyond the rudimentary stage yet. The aim of this study is to ascertain the effects of the 4IR in teaching and learning of accounting pervasive skills that are needed to prepare the graduate for the world of work. The study was conducted using a qualitative research method since it is mostly applicable for a small sample size. Taking into consideration the purpose and nature of the research, purposive sampling was employed to identify lecturers in the field of Accounting Education at a university in the province of KwaZulu-Natal, South Africa. The findings from the study indicate accounting academics should possess various skills such as technical skills, ethical skills, soft skills and digital skills to teach under the 4IR era because the students are tech savvy. Again, there is need for a well- developed, structured work integrated learning programmes to bridge the 4IR knowledge gap in the accounting field in order to prepare the graduates for the world of work. Therefore, the study recommends that universities should develop a plan that will ensure that student graduates are ready for the advancing working world as propelled by the Fourth Industrial Revolution by introducing formal and harmonised accounting curriculum based on 4IR.

Financial Fraud Detection in Ministries, Departments and Agencies (MDAs) in Nigeria: The Role of Forensic Accounting Skills

Financial Fraud Detection in Ministries, Departments and Agencies (MDAs) in Nigeria: The Role of Forensic Accounting Skills

Training and Assistance of Village-Owned Enterprises (BUMDES) Financial Reporting in Kekeri Village, West Lombok

Village-Owned Enterprises (BUMDES) Inti Sejahtera is located in Kekeri Village, Gunungsari, West Lombok, West Nusa Tenggara. It has three activity units, including a waste management unit, a development unit, and a trade unit. Of the three existing units, only the waste management unit operates adequately and generates regular income for BUMDes. BUMDes encounters issues in terms of financial management and preparing financial reports that are transparent and adhere to accounting principles. Transaction recording is still conducted manually, hence posing challenges in preparing the necessary financial reports. On the other hand, BUMDes funding comes from PADes, so BUMDes must provide financial reports to the village government as a form of accountability. This community service aims to resolve financial management limitations at BUMDes Inti Sejahtera by providing training and assistance to managers regarding the preparation of BUMDes financial reports. The method carried out is identifying problems in BUMDes (pre-training stage), then providing practical training and assistance in preparing financial reports according to accounting principles using the Microsoft Excel Macro application, which is adapted to BUMDES transaction accounts, as well as conducting evaluation reviews and monitoring of reports prepared by the manager. The outcome of this activity is that BUMDes managers acquire the capability to independently enter transactions and make account adjustments. Furthermore, the results suggest that BUMDes managers possess the necessary knowledge and skills to prepare financial reports in accordance with accounting principles by utilizing the Microsoft Excel macro-application. It can be concluded that BUMDes Inti Sejahtera managers can improve their accounting skills and use technological information to prepare and present BUMDes financial reports.