Almatius Setya Marsudi
Universitas Katolik Indonesia Atma Jaya

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PENGARUH PARTISIPASI ANGGARAN PADA KINERJA UNIVERSITAS APTIK YANG DIMEDIASI OLEH TRUST PEGAWAI Almatius Setya Marsudi
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2282.929 KB) | DOI: 10.31941/jebi.v21i2.781

Abstract

This study aims to examine the effect of budget participation on task performance with trust as intervening variables in the organization. The population is drawn from 17 universities in the APTIK environment in Indonesia. Path analysis is use to see whether trust is a intervening variable in the effects of budget participation on task performance. The Research finding is the budget participation influence on task performance but there is no role of trust as intervening variable the effect on budgeting participation influence on task performance. Keywords: Budget Participation, Task Performance, Trust, Mediation
The initial accountant competency of final year accounting students Weli Weli; Almatius Setya Marsudi
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.22575

Abstract

The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.