PENGGUNAAN METODE PRAKTIK LANGSUNG DAN PENGUASAAN SOFTWARE KOMPUTER AKUNTANSI TERHADAP KETERAMPILAN ANALISIS MAHASISWA AKUNTANSI
DOI:
https://doi.org/10.51878/social.v5i4.8562Keywords:
Metode Praktik Langsung, Software Akuntansi, Keterampilan Analisis MahasiswaAbstract
Digital transformation in the industrial world demands that accounting students possess dual competencies in the form of sharp analytical skills and technological mastery. However, the reality of education shows that the integration of practical learning with software proficiency is often suboptimal. This study aims to empirically analyze the effect of hands-on practice methods and mastery of accounting computer software on students' analytical skills in the digital era. Using a quantitative approach with a survey design, data were collected from 65 accounting students through purposive sampling and analyzed using multiple linear regression. The results revealed that partially, the hands-on practice method had no significant effect on analytical skills (p=0.128; t=1.543), while mastery of accounting software proved to have a positive and significant effect (p=0.001; t=3.502). However, simultaneously, both variables had a significant effect (F=18.846; p=0.000). The main conclusion of this study confirms that in the modern educational ecosystem, technological mastery is a more dominant determinant factor than manual practice in improving analytical skills. Therefore, a curriculum reorientation that integrates software-based case simulations is necessary to produce adaptive accountants.
ABSTRAK
Transformasi digital dalam dunia industri menuntut mahasiswa akuntansi untuk memiliki kompetensi ganda berupa keterampilan analitis yang tajam dan penguasaan teknologi, namun realitas pendidikan menunjukkan bahwa integrasi pembelajaran praktik dengan kemahiran perangkat lunak sering kali belum berjalan optimal. Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh metode praktik langsung dan penguasaan software komputer akuntansi terhadap keterampilan analisis mahasiswa di era digital. Menggunakan pendekatan kuantitatif dengan desain survei, data dikumpulkan dari 65 mahasiswa akuntansi melalui teknik purposive sampling dan dianalisis menggunakan regresi linear berganda. Hasil penelitian mengungkapkan temuan bahwa secara parsial, metode praktik langsung tidak berpengaruh signifikan terhadap keterampilan analisis (p=0,128; t=1,543), sedangkan penguasaan software akuntansi terbukti berpengaruh positif dan signifikan (p=0,001; t=3,502). Kendati demikian, secara simultan kedua variabel memiliki pengaruh yang signifikan (F=18,846; p=0,000). Simpulan utama studi ini menegaskan bahwa dalam ekosistem pendidikan modern, penguasaan teknologi menjadi faktor determinan yang lebih dominan dibandingkan praktik manual dalam meningkatkan daya analisis, sehingga diperlukan reorientasi kurikulum yang mengintegrasikan simulasi kasus berbasis software untuk mencetak akuntan yang adaptif.
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