Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue

OPTIMIZING ACCOUNTING GRADUATE COMPETENCIES FROM THE PERSPECTIVE OF STUDENTS, LECTURERS, AND GRADUATE USERS IN THE DIGITALIZATION 5.0 ERA

Irne Aryanie (Unknown)
Ella Rahmayanti (Unknown)
Murni (Unknown)
Mardiaton (Unknown)
Munawarah (Unknown)

Article Info

Publish Date
23 Dec 2025

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.

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Journal Info
Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Website

Abbrev

MORFAI

Publisher

CV. RADJA PUBLIKA

Subject

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Description

MORFAI This journal will publish research articles or studies that are multidisciplinary in nature, including: education, law, health, agriculture, engineering, energy, technology, and social science. This journal is dedicated to explore and socialize many creative and innovative thought who focus ...