Authors retain the copyright without restrictions for their published content in this journal. HSSR is a SHERPA ROMEO Green Journal.
Publishing License
This is an open-access article distributed under the terms of
STRATEGIES FOR BUILDING COMMUNICATION AND NEGOTIATION COMPETENCIES FOR PROSPECTIVE ACCOUNTANTS
Corresponding Author(s) : Heri Yanto
Humanities & Social Sciences Reviews,
Vol. 8 No. 1 (2020): January
Abstract
Purpose of the study: The objective of the study is to evaluate the effectiveness of the existing strategies employed by the department of accounting in equipping its students with communication and negotiation competencies (CNC). Classroom, extracurricular, and internship are the main strategies to build students’ CNC. This study aims to identify the impacts of classroom learning, extra-curricular activities, internship and community service on CNC.
Methodology: The study employs a quantitative approach by using accounting students at Universitas Negeri Semarang as a population. The study employs a five-point-Likert scale to collect data from accounting students in the fourth year. Student engagements are used to measure classroom, extra-curricular activities, internship and community service. Descriptive, correlation and regression techniques are used to analyze data.
Main Findings: Classroom, extracurricular, internship and community service engagement positively and significantly influence communication and negotiation competencies. The study also shows that accounting student learns more about CNC in the internship and community service activities.
Applications of this study: ASEAN member countries have ratified Mutual Recognition Arrangement (MRA) where accountants from a member country can operate their business in other member countries. To ensure prospective accountants would work well in this region, they should have good CNC. The results of the study would provide information to accounting departments on how to equip their graduates with these competencies.
Novelty/Originality of this study: Research on CNC for prospective accountants seems to be limited in number since the departments of accounting pay more attention to generic accounting competencies. The study uses engagement to measure extracurricular, internship, and community service activities.
Keywords
Download Citation
Endnote/Zotero/Mendeley (RIS)BibTeX
- AICPA. (2017). AICPA Pre-Certification Core Competency Framework.
- Anthony, L. (2017). Effective Communication & Negotiation.
- Asmar, C., Page, S., & Radloff, A. (2011). Dispelling myths: Indigenous students’ engagement with university. AUSSE Research Briefings, 10(April), 1-15.
- Astin, A. W. (1984). Student involvement: A developmental theory for higher education. Journal of college student personnel, 25(4), 297-308.
- Dallimore, E. J., Hertenstein, J. H., & Platt, M. B. (2008). Using discussion pedagogy to enhance oral and written communication skills. College Teaching, 56(3), 163-172. https://doi.org/10.3200/CTCH.56.3.163-172 DOI: https://doi.org/10.3200/CTCH.56.3.163-172
- Gunawan, J. (2016). Thailand medical tourism and ASEAN Mutual Recognition Arrangement (MRA): treat or promise. International Journal of Innovation in Medical Education and Research, 2(1), 1-4.
- Hamsa, M. (2016). Survey Minat Siswa Kelas VII dan VIII di SMPN 1 Bangil dalam Mengikuti Ekstrakurikuler Renang. Jurnal Pendidikan Olahraga dan Kesehatan, 3(3), 783-788.
- Harwati, D. S., & Yanto, H. (2017). Vocational High School (SMK) Students Accounting Competence Prediction Model by Using Astin IEO Model. Dinamika Pendidikan, 12(2), 98-113. https://doi.org/10.15294/dp.v12i2.10826 DOI: https://doi.org/10.15294/dp.v12i2.10826
- Hebles, M., Yaniz-Ãlvarez-de-Eulate, C., & Jara, M. (2019). Impact of cooperative learning on teamwork competence. Academia Revista Latinoamericana de Administración, 32(1), 93-106. https://doi.org/10.1108/ARLA-10-2018-0217 DOI: https://doi.org/10.1108/ARLA-10-2018-0217
- Ikhsan, S., Solikhah, B., & Susilowati, N. (2013). Dampak implementasi undang-undang akuntan publik terhadap minat menjadi akuntan publik studi kasus mahasiswa akuntansi Universitas Negeri Semarang. Jurnal Dinamika Akuntansi, 5(2), 99-108.
- Iksan, Z. H., Zakaria, E., Meerah, T. S. M., Osman, K., Lian, D. K. C., Mahmud, S. N. D., & Krish, P. (2012). Communication skills among university students. Procedia-Social and Behavioral Sciences, 59, 71-76. https://doi.org/10.1016/j.sbspro.2012.09.247 DOI: https://doi.org/10.1016/j.sbspro.2012.09.247
- Islam, R., Fakhrorazi, A., Hartini, H., & Raihan, M. A. (2019). Globalization and Its Impact on International Business. Humanities & Social Sciences Reviews, 7(1), 256-265. https://doi.org/10.18510/hssr.2019.7130 DOI: https://doi.org/10.18510/hssr.2019.7130
- Ismail, I., Hasan, H., & Musdalifah, M. (2018). Pengembangan Kompetensi Mahasiswa Melalui Efektivitas Program Magang Kependidikan. Edumaspul-Jurnal Pendidikan, 2(1), 124-132. https://doi.org/10.33487/edumaspul.v2i1.48 DOI: https://doi.org/10.33487/edumaspul.v2i1.48
- Jackson, N., & Sinclair, C. (2006). Developing students’ creativity: Searching for an appropriate pedagogy. In Developing creativity in higher education (pp. 138-161). Routledge. https://doi.org/10.4324/9780203016503 DOI: https://doi.org/10.4324/9780203016503
- Khusniah, D. (2018). The effectiveness of community service program in developing social competence and personality competence for Islamic teacher training students. ATTARBIYAH: Journal of Islamic Culture and Education, 3(1), 25-45.
- Komalasari, K., Saripudin, D., & Masyitoh, I. S. (2014). Living values education model in learning and extracurricular activities to construct the students’ character. Journal of Education and Practice, 5(7), 166-174.
- Muayati, R., & Margunani, M. (2014). Pengaruh Praktik Kerja Industri (Prakerin), Penguasaan Mata Diklat Produktif Akuntansi dan Minat Kerja Siswa terhadap Kesiapan Menghadapi Dunia Kerja Siswa SMK Program Keahlian Akuntansi di SMK N 1 Salatiga Tahun Ajaran 2013/2014. Economic Education Analysis Journal, 3(2), 327-325.
- Nath, K., & Meena, N. (2019). Learner Strategies and Communicative Acqusition: Learner's Autonomy from the Indian Perspective. Humanities & Social Sciences Reviews, 7(6), 1142-1146. https://doi.org/10.18510/hssr.2019.76163 DOI: https://doi.org/10.18510/hssr.2019.76163
- Ouedraogo, N., & Ouakouak Mohammed, L. (2018). Impacts of personal trust, communication, and affective commitment on change success. Journal of Organizational Change Management, 31(3), 676-696. https://doi.org/10.1108/JOCM-09-2016-0175 DOI: https://doi.org/10.1108/JOCM-09-2016-0175
- Perdana, A., Holilulloh, M., & Nurmalisa, Y. (2013). Pengaruh Pelaksanaan Kuliah Kerja Nyata Terhadap Keterampilan Sosial Mahasiswa Program Studi PPKN. Jurnal Kultur Demokrasi, 1(7), 1-14.
- Radloff, A., & Coates, H. (2010). Doing More for Learning: Enhancing Engagement and Outcomes: Australasian Survey of Student Engagement: Australasian Student Engagement Report.
- Rivaldi, S., & Khosmas, F. (2013). Pengaruh Organisasi Kemahasiswaan Terhadap Prestasi Belajar Mahasiswa Prodi Pendidikan Ekonomi FKIP Untan Pontianak. Jurnal Pendidikan dan Pembelajaran, 3(3), 1-8.
- Roulin, N., & Bangerter, A. (2013, 2013/02/01). Students’ use of extra-curricular activities for positional advantage in competitive job markets. Journal of Education and Work, 26(1), 21-47. https://doi.org/10.1080/13639080.2011.623122 DOI: https://doi.org/10.1080/13639080.2011.623122
- Siregar, S. (2016). Statistika Deskriptif untuk Penelitian. PT Raja Grafindo Persada.
- Slinker, B., & Glantz, S. (1985). Multiple regression for physiological data analysis: the problem of multicollinearity. American Journal of Physiology-Regulatory, Integrative and Comparative Physiology, 249(1), R1-R12. https://doi.org/10.1152/ajpregu.1985.249.1.R1 DOI: https://doi.org/10.1152/ajpregu.1985.249.1.R1
- Sofyan, H. (2011). Implementasi Pendidikan Karakter melalui Kegiatan Kemahasiswaan. In D. Zuchdi (Ed.), Pendidikan Karakter dalam Perspektif Teori dan Praktik (pp. 109). UNY Press.
- Streumer, J. N., & Kho, M. (2006). The World of Work-Related Learning. In J. N. Streumer (Ed.), Work-related learning. Springer. https://doi.org/10.1007/1-4020-3939-5_1 DOI: https://doi.org/10.1007/1-4020-3939-5_1
- Suttipun, M. (2014). The readiness of Thai accounting students for the ASEAN Economic Community: An exploratory study. Asian Journal of Business and Accounting, 7(2), 139-157.
- Tam, M. (2002). University impact on student growth: a quality measure? Journal of Higher Education Policy and Management, 24(2), 211-218. https://doi.org/10.1080/1360080022000013527 DOI: https://doi.org/10.1080/1360080022000013527
- Tandjung, J. J. W. (2018). Strategi Perusahaan Lokal Menghadapi Persaingan Masyarakat Ekonomi ASEAN (MEA). Jurnal Bisnis Terapan, 1(02), 23-32. https://doi.org/10.24123/jbt.v1i02.792 DOI: https://doi.org/10.24123/jbt.v1i02.792
- Ulum, M. R., Yanto, H., & Widiyanto, W. (2017). Kontribusi Motivasi Berprestasi, IPK dan Student Engagement dalam Membangun Kompetensi Mahasiswa Akuntansi. Journal of Economic Education, 6(2), 106-113.
- Yanto, H. (2016). Internationalizing The Accounting Graduates’ Competencies Through The Improvement of Student Engagement. The 1st International Conference on Economics, Education, Business, and Acoounting, Semarang. https://doi.org/10.2139/ssrn.2913206 DOI: https://doi.org/10.2139/ssrn.2913206
- Yanto, H., Fam, S.-F., Baroroh, N., & Jati, K. W. (2018). Graduates'Accounting Competencies In Global Business: Perceptions of Indonesian Practitioners and Academics. Academy of Accounting and Financial Studies Journal, 22(3), 1-17.
- Yanto, H., Mula, J. M., & Kavanagh, M. H. (2011). Developing student’s accounting competencies using Astin’s IEO model: An identification of key educational inputs based on Indonesian student perspectives. Accounting Educators' Conference, Melbourne.
- Yu, S., & Ko, Y. (2017). Communication competency as a mediator in the self-leadership to job performance relationship. Collegian, 24(5), 421-425. https://doi.org/10.1016/j.colegn.2016.09.002 DOI: https://doi.org/10.1016/j.colegn.2016.09.002
- Zakir, M. R. G. N. B., & Yanto, H. (2015). Kompetensi Internasional Akuntansi Forensik Mahasiswa Akuntansi Di Beberapa Universitas Di Semarang. Jurnal Riset Akuntansi dan Keuangan, 3(3), 768-785. https://doi.org/10.17509/jrak.v3i3.6620 DOI: https://doi.org/10.17509/jrak.v3i3.6620
- Zureigat, Q. M. (2015). Accounting Graduates Skills and Employers’ Needs: The Saudi Case. Jordan Journal of Business Administration, 11(1), 227-238. https://doi.org/10.35516/0338-011-001-009 DOI: https://doi.org/10.35516/0338-011-001-009
References
AICPA. (2017). AICPA Pre-Certification Core Competency Framework.
Anthony, L. (2017). Effective Communication & Negotiation.
Asmar, C., Page, S., & Radloff, A. (2011). Dispelling myths: Indigenous students’ engagement with university. AUSSE Research Briefings, 10(April), 1-15.
Astin, A. W. (1984). Student involvement: A developmental theory for higher education. Journal of college student personnel, 25(4), 297-308.
Dallimore, E. J., Hertenstein, J. H., & Platt, M. B. (2008). Using discussion pedagogy to enhance oral and written communication skills. College Teaching, 56(3), 163-172. https://doi.org/10.3200/CTCH.56.3.163-172 DOI: https://doi.org/10.3200/CTCH.56.3.163-172
Gunawan, J. (2016). Thailand medical tourism and ASEAN Mutual Recognition Arrangement (MRA): treat or promise. International Journal of Innovation in Medical Education and Research, 2(1), 1-4.
Hamsa, M. (2016). Survey Minat Siswa Kelas VII dan VIII di SMPN 1 Bangil dalam Mengikuti Ekstrakurikuler Renang. Jurnal Pendidikan Olahraga dan Kesehatan, 3(3), 783-788.
Harwati, D. S., & Yanto, H. (2017). Vocational High School (SMK) Students Accounting Competence Prediction Model by Using Astin IEO Model. Dinamika Pendidikan, 12(2), 98-113. https://doi.org/10.15294/dp.v12i2.10826 DOI: https://doi.org/10.15294/dp.v12i2.10826
Hebles, M., Yaniz-Ãlvarez-de-Eulate, C., & Jara, M. (2019). Impact of cooperative learning on teamwork competence. Academia Revista Latinoamericana de Administración, 32(1), 93-106. https://doi.org/10.1108/ARLA-10-2018-0217 DOI: https://doi.org/10.1108/ARLA-10-2018-0217
Ikhsan, S., Solikhah, B., & Susilowati, N. (2013). Dampak implementasi undang-undang akuntan publik terhadap minat menjadi akuntan publik studi kasus mahasiswa akuntansi Universitas Negeri Semarang. Jurnal Dinamika Akuntansi, 5(2), 99-108.
Iksan, Z. H., Zakaria, E., Meerah, T. S. M., Osman, K., Lian, D. K. C., Mahmud, S. N. D., & Krish, P. (2012). Communication skills among university students. Procedia-Social and Behavioral Sciences, 59, 71-76. https://doi.org/10.1016/j.sbspro.2012.09.247 DOI: https://doi.org/10.1016/j.sbspro.2012.09.247
Islam, R., Fakhrorazi, A., Hartini, H., & Raihan, M. A. (2019). Globalization and Its Impact on International Business. Humanities & Social Sciences Reviews, 7(1), 256-265. https://doi.org/10.18510/hssr.2019.7130 DOI: https://doi.org/10.18510/hssr.2019.7130
Ismail, I., Hasan, H., & Musdalifah, M. (2018). Pengembangan Kompetensi Mahasiswa Melalui Efektivitas Program Magang Kependidikan. Edumaspul-Jurnal Pendidikan, 2(1), 124-132. https://doi.org/10.33487/edumaspul.v2i1.48 DOI: https://doi.org/10.33487/edumaspul.v2i1.48
Jackson, N., & Sinclair, C. (2006). Developing students’ creativity: Searching for an appropriate pedagogy. In Developing creativity in higher education (pp. 138-161). Routledge. https://doi.org/10.4324/9780203016503 DOI: https://doi.org/10.4324/9780203016503
Khusniah, D. (2018). The effectiveness of community service program in developing social competence and personality competence for Islamic teacher training students. ATTARBIYAH: Journal of Islamic Culture and Education, 3(1), 25-45.
Komalasari, K., Saripudin, D., & Masyitoh, I. S. (2014). Living values education model in learning and extracurricular activities to construct the students’ character. Journal of Education and Practice, 5(7), 166-174.
Muayati, R., & Margunani, M. (2014). Pengaruh Praktik Kerja Industri (Prakerin), Penguasaan Mata Diklat Produktif Akuntansi dan Minat Kerja Siswa terhadap Kesiapan Menghadapi Dunia Kerja Siswa SMK Program Keahlian Akuntansi di SMK N 1 Salatiga Tahun Ajaran 2013/2014. Economic Education Analysis Journal, 3(2), 327-325.
Nath, K., & Meena, N. (2019). Learner Strategies and Communicative Acqusition: Learner's Autonomy from the Indian Perspective. Humanities & Social Sciences Reviews, 7(6), 1142-1146. https://doi.org/10.18510/hssr.2019.76163 DOI: https://doi.org/10.18510/hssr.2019.76163
Ouedraogo, N., & Ouakouak Mohammed, L. (2018). Impacts of personal trust, communication, and affective commitment on change success. Journal of Organizational Change Management, 31(3), 676-696. https://doi.org/10.1108/JOCM-09-2016-0175 DOI: https://doi.org/10.1108/JOCM-09-2016-0175
Perdana, A., Holilulloh, M., & Nurmalisa, Y. (2013). Pengaruh Pelaksanaan Kuliah Kerja Nyata Terhadap Keterampilan Sosial Mahasiswa Program Studi PPKN. Jurnal Kultur Demokrasi, 1(7), 1-14.
Radloff, A., & Coates, H. (2010). Doing More for Learning: Enhancing Engagement and Outcomes: Australasian Survey of Student Engagement: Australasian Student Engagement Report.
Rivaldi, S., & Khosmas, F. (2013). Pengaruh Organisasi Kemahasiswaan Terhadap Prestasi Belajar Mahasiswa Prodi Pendidikan Ekonomi FKIP Untan Pontianak. Jurnal Pendidikan dan Pembelajaran, 3(3), 1-8.
Roulin, N., & Bangerter, A. (2013, 2013/02/01). Students’ use of extra-curricular activities for positional advantage in competitive job markets. Journal of Education and Work, 26(1), 21-47. https://doi.org/10.1080/13639080.2011.623122 DOI: https://doi.org/10.1080/13639080.2011.623122
Siregar, S. (2016). Statistika Deskriptif untuk Penelitian. PT Raja Grafindo Persada.
Slinker, B., & Glantz, S. (1985). Multiple regression for physiological data analysis: the problem of multicollinearity. American Journal of Physiology-Regulatory, Integrative and Comparative Physiology, 249(1), R1-R12. https://doi.org/10.1152/ajpregu.1985.249.1.R1 DOI: https://doi.org/10.1152/ajpregu.1985.249.1.R1
Sofyan, H. (2011). Implementasi Pendidikan Karakter melalui Kegiatan Kemahasiswaan. In D. Zuchdi (Ed.), Pendidikan Karakter dalam Perspektif Teori dan Praktik (pp. 109). UNY Press.
Streumer, J. N., & Kho, M. (2006). The World of Work-Related Learning. In J. N. Streumer (Ed.), Work-related learning. Springer. https://doi.org/10.1007/1-4020-3939-5_1 DOI: https://doi.org/10.1007/1-4020-3939-5_1
Suttipun, M. (2014). The readiness of Thai accounting students for the ASEAN Economic Community: An exploratory study. Asian Journal of Business and Accounting, 7(2), 139-157.
Tam, M. (2002). University impact on student growth: a quality measure? Journal of Higher Education Policy and Management, 24(2), 211-218. https://doi.org/10.1080/1360080022000013527 DOI: https://doi.org/10.1080/1360080022000013527
Tandjung, J. J. W. (2018). Strategi Perusahaan Lokal Menghadapi Persaingan Masyarakat Ekonomi ASEAN (MEA). Jurnal Bisnis Terapan, 1(02), 23-32. https://doi.org/10.24123/jbt.v1i02.792 DOI: https://doi.org/10.24123/jbt.v1i02.792
Ulum, M. R., Yanto, H., & Widiyanto, W. (2017). Kontribusi Motivasi Berprestasi, IPK dan Student Engagement dalam Membangun Kompetensi Mahasiswa Akuntansi. Journal of Economic Education, 6(2), 106-113.
Yanto, H. (2016). Internationalizing The Accounting Graduates’ Competencies Through The Improvement of Student Engagement. The 1st International Conference on Economics, Education, Business, and Acoounting, Semarang. https://doi.org/10.2139/ssrn.2913206 DOI: https://doi.org/10.2139/ssrn.2913206
Yanto, H., Fam, S.-F., Baroroh, N., & Jati, K. W. (2018). Graduates'Accounting Competencies In Global Business: Perceptions of Indonesian Practitioners and Academics. Academy of Accounting and Financial Studies Journal, 22(3), 1-17.
Yanto, H., Mula, J. M., & Kavanagh, M. H. (2011). Developing student’s accounting competencies using Astin’s IEO model: An identification of key educational inputs based on Indonesian student perspectives. Accounting Educators' Conference, Melbourne.
Yu, S., & Ko, Y. (2017). Communication competency as a mediator in the self-leadership to job performance relationship. Collegian, 24(5), 421-425. https://doi.org/10.1016/j.colegn.2016.09.002 DOI: https://doi.org/10.1016/j.colegn.2016.09.002
Zakir, M. R. G. N. B., & Yanto, H. (2015). Kompetensi Internasional Akuntansi Forensik Mahasiswa Akuntansi Di Beberapa Universitas Di Semarang. Jurnal Riset Akuntansi dan Keuangan, 3(3), 768-785. https://doi.org/10.17509/jrak.v3i3.6620 DOI: https://doi.org/10.17509/jrak.v3i3.6620
Zureigat, Q. M. (2015). Accounting Graduates Skills and Employers’ Needs: The Saudi Case. Jordan Journal of Business Administration, 11(1), 227-238. https://doi.org/10.35516/0338-011-001-009 DOI: https://doi.org/10.35516/0338-011-001-009