EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Vol 3 No 2 (2021): November 2021

Skills Based Competency dan Daya Saing Praktisi Akuntansi Pada Emerging Market Asean

Sanusi Gazali Pane (Universitas Islam Negeri Sumatera Utara, Medan)
Saparuddin Siregar (Universitas Islam Negeri Sumatera Utara, Medan)



Article Info

Publish Date
30 Nov 2021

Abstract

The competency framework is needed by accounting practitioners in organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners is one of the eight professions affected by professional competition. The purpose of this study was to measure the level of competence of accounting practitioners by using a competency assessment method that refers to technical and non-technical assessments through collecting relevant evidence on accounting work. The results of this study indicate that during the 2018-2020 testing period, 83.01 failed to meet the competency level. Meanwhile, 16.01 percent have competency standards in accounting technician qualifications and professional clusters. The implication of this finding illustrates that the level of difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be lower. Controlled and relevant improvisation, especially in the world of education by directing a curriculum based on the competency framework paradigm. This concept is at least in line with the government's commitment to create superior human resources for Indonesia to grow and be more advanced.

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Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk ...