The Writing, Observing and Getting Approach dalam Menciptakan Keunggulan Kompetitif Praktik Akuntansi Berbasis Excel for Accounting
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Abstract
A B S T R A C T
In line with the development of accounting as an information system and the diversity of stakeholder information needs of the company makes accounting graduates are no longer viewed as an accountant who carry out manual recording process, but are required to be able to apply software designed to transform data into information that is useful in the world of work. Subjects accounting practices that integrate basic accounting and information systems also keep the demand for courses can be penciri competitive advantage that can accommodate students in understanding the business activity within an organization. In achieving these advantages is explained through a simple approach to understand the accounting cycle companies where students are expected to have the skills journaling (writing), carry out the analysis of the transaction (observing) and gain (getting) skills in applying accounting system-based computer using an application program based accounting Excel (Excel for Accounting).
A B S T R A K
Sejalan dengan perkembangan akuntansi sebagai suatu sistem informasi dan keberagaman kebutuhan informasi stakeholder perusahaan menjadikan lulusan akuntansi tidak lagi dipandang sebagai akuntan yang melaksanakan proses pencatatan manual, namun dituntut untuk dapat mengaplikasikan perangkat lunak yang dirancang untuk mentransformasi data menjadi informasi yang berguna dalam dunia kerja. Mata kuliah praktik akuntansi yang mengintegrasikan akuntansi dasar dan sistem informasi turut mengikuti tuntutan tersebut untuk dapat menjadi mata kuliah penciri yang dapat mengakomodasi keunggulan kompetitif mahasiswa dalam memahami aktivitas bisnis dalam suatu organisasi. Dalam mencapai keunggulan tersebut dijelaskan melalui pendekatan sederhana untuk memahami siklus akuntansi perusahaan dimana mahasiswa diharapkan memiliki keterampilan menjurnal (writing), melaksanakan analisis transaksi (observing) dan mendapatkan (getting) ketrampilan dalam mengaplikasikan sistem akuntansi berbasis komputer menggunakan program aplikasi akuntansi berbasis Excel (Excel for Accounting).
JEL Classification: I20, L86
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