PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI

Abstract

A B S T R A C T The purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practi- tioners in the field of accounting about the importance of mastering IT-based applica- tions and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that per- ceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learn- ing content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technol- ogy applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application. A