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Department of Accounting and the results hardskill mapped within 6 six hardskill which includes, expertise knowledge and understanding knowledge and
understanding skills, skills intellectual intellectual skills, skills practitioners practical skills, managerial expertise and Soft skilll managerial and Soft skilll,
English proficiency, as well as information technology awareness. Seeing the conditions that exist today in the Accounting Department Unimed, the activities of
identification study IQF graduate majoring in accounting economics faculty Unimed based on user needs graduates stakeholders relevant to be implemented, so that the
activities of the study is expected to produce format graduate profile that can provide objective insight to dig graduates as a basic skill improvement and curriculum
improvement in order to support the pilot program that integrates IQF learning Revolution and Soft skilll in the learning process at the Faculty of Economics,
especially Accounting Department . This study also will be the stage for the growth and development of professionalism of graduates appropriate IQF.
1.2. Research Question
Based on the previous background, this research state a question :
“ Do Hardskill and soft skill influenced to IQF of Bachelor of Accounting ? “ II.
LITERATUR REVIEW 2.1. Indonesian Qualification Framework
The scope of the IQF quality and identity of the Indonesian nation associated with national education and training system that is owned by Indonesia. IQF consists
of nine levels of qualification, starting from the primary level up to S3. Qualification S1 D4 at the level of qualification of 6 six. Descriptors qualified human resources
level 6 six on IQF consists of four paragraphs. The first paragraph is able to utilize science and technology in the field of expertise and is able to adapt to the situation
faced in solving the problem. he second paragraph reads mastering theoretical concept of this area of knowledge in general and the theoretical concept of a special section in
these knowledge areas in depth, as well as to formulate the completion of procedural issues, the third paragraph describe to be able to make strategic decisions based on
analysis of information and data, also provides guidance in selecting various alternative solutions, as well as the fourth paragraph that is responsible for its own
work and can be held accountable for the achievement of work of the organization. all the paragraphs concerning the description of qualifying human resources
level six on IQF, two paragraphs focus on the ability in problem solving Qualifications Framework Indonesia, hereinafter called IQF, is the framework penjenjangan
achievement of learning Learning outcomes that can be equated, superficial areas of formal education, non-formal, informal, or work experience in order to award the
work in accordance with the recognition of the competence structure of jobs in various sectors.
2.2. Definition of Hardskill
Hardskill is power authority to determine decide a case Poerwadarminta, 1993. Understanding more Hardskill is adequate skills to perform a task or as
having the skills and competence that are not required. Websters Ninth New Collegiate Dictionary 1983 in Sri Lastanti 2005: 88 defines hardskill is the skill of
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an expert. American Accounting Associations Financial Accounting Committee 2000 in Christiawan 2002 states that Audit quality is determined by two things:
hard skills skills and independence. While Trotter 2006 defines that a competent accountant is a person with skills do the job easy, fast, intuitive and very rarely or
never make mistakes. Lee and Stone 2005, defines hardskill as considerable expertise which can explicitly be used to conduct audits objectively. As for Bedard
2006 in Sri Lastanti 2005: 88 defines a skill or hardskill as someone who has the knowledge and procedural skills demonstrated in extensive audit experience.
Auditing Standard on common standards first SA section 210 in SPAP 2001 mentions that the audit should be carried out by one or more persons who have the
skills and technical training are quite as auditor, while the general standard of the third SA section 230 in SPAP, 2001 mentions that in audit and the preparation of its
report, the auditor shall use the skills professionalism carefully and thoroughly due professional care. Based on the above it can be concluded that hardskill auditor is the
auditor with sufficient knowledge and experience and can explicit conduct audits objectively, carefully and thoroughly. The hardskill according to De Angelo 1981 in
Kusharyanti 2002 can be viewed from various perspectives, namely the standpoint of individual auditors, audit team and Certified Public Accountant .
There are many factors that affect the ability of auditors, including knowledge and experience. Hardskill Auditor minimum required in carrying out environmental
audits in Computer Information Systems is IAI 2001: 335.2: 1. Knowledge of the basics of computers and computer functions in general.
2. Basic knowledge of the operating system operating system and software. This includes ICA Sri Lanka 11.2:
1. Significant knowledge and complexity of computer operations a. such as the total number of transactions and processed.
b. Understanding the structure of the organization of activity of the client system and c. distribution of computer process within the entity.
d. Knowledge of the availability of data that will be needed e. Auditor related to whether the system stores
f. documents, computer files and other books in the long term. 2. The ability to operate Excel knowledge as one of the CAAT
b. the easiest. c. The ability to operate other audit software such as ACL,
d. Being able to perform testing test of control to all e. including the elements that are in the control of public
f. Being able to perform testing test of control to all g. elements included in the application control
h. Being able to assess the risks and implement substantive control i. test in accordance with the risk control
j. Being able to make recommendations and design a common control for the company which controls the companys general
g. the application program used by h. company.
3. Ability to work with a software audit. These include:, adequate knowledge in the development of audit plans and supervision of the audit within the SIK.
4. These include IAI 2001: 335.3: a. Understanding and knowing how to function organized in Computer Information
Systems how distribution of computer processing of the whole entity b. Knowledge of software and hardware used by the entity.
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c. Knowledge of any application, the nature of the processing and data storage policy adopted by the company.
d. Being able to determine the level of trust that is expected Auditor on SIK control. e. Being able to plan how, where and when the function of SIK will be reviewed,
including job scheduling experts SIK if used. f. Being able to plan the audit procedures in accordance with the audit techniques to be
used. 5. Knowledge Understanding Knowledge Understanding Skill which includes:
a. SPAP, IAS, IFRS, systems and procedures for accounting, finance lap analysis, internal control of the company, tax, SPM,
b. Marketing and international business c. GCG GCG
d. Knowledge of civil law e. Bank Risk Management
f. Accounting information system g. banking accounting
h. The financial statements of both the services and trade i. Determines the conditions of the micro and macro Indonesia
j. management of the company k. accounting sharia
l. Knowing the types of business trade, services, manufacturing, banking m. Knowledge of capital markets
6. Intellectual Intellectual Skill a. Companys internal control related to the companys accounting policies
o. Making paper work for the implementation of audit p. System accounting procedures, internal control
q. Communication, diplomacy r. Analysis of the impact of audit reports.
s. Analysis of financial statements, bank accounting, consolidated financial statements. t. Prudence of going concern and outposts in the balance sheet
u. Sharpness analysis of the clients business 6. Expertise Practitioner Practical Skills
a. Conduct work planning a. working tactical
b. Working in a team c. AJE, method of depreciation, import-export, L C
d. Assessing and accountable for the performance of audit e. Disclosure LK, risk based audit, determination of materiality efficiency and
effectiveness f. Read the paper last 2-3 years as learning
g. Special relationship, the incident involving the judiciary, LN transaction audit opinion h. Quickly prepare cash flow both direct and indirect methods
i. using the calculator j. Making cash flow
k. Understanding of banking transactions l. The financial statements along with the account-account
m. Accounting practices n. Preparation of letter of presentation management letter
o. Tax reporting p. Analysis of financial statements
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q. Reporting to non-profit organizations foundations and cooperatives r. Training tax planning
s. preparing budget t. Have good predictive power
4. Knowledge Understanding Knowledge Understanding Skill 5. Strengthening the basis of logic and understanding of the material on the basis of
accounting, auditing and taxation techniques 6. Transactions and business processes need to be understood especially apparent in the
journal penguasaaan, cost accounting, transaction analysis and financial statement analysis, budgeting, taxes
7. It is important to understand the Financial Accounting Standards and SPAP ISA, basic accounting skills, tax regulations, the development of accounting standards and current
issues. 8. Technical audit report making too heavy for students.
9. Knowledge of the type of business clients 10. Intellectual Intellectual Skill
a. Prudence is the attitude that must be owned by an individual who works as an accountant
b. Intellectual very basic and the company will look at the value of courses on transcripts.
c. Intellectuals will improve if the pattern of problem-based learning problem-based learning
d. Accounting graduates junior auditors do not need to know the overall business cycle.
e. Companies understand the condition of the preliminary research. f. Knowing the difference between the internal and external audit and students need to
know both. 11. Practical Skills Practical Skills
1. Ability to make a journal is a must. 2. It should be stressed subjects with high laboratory practice and sending students to
intern at the company. 3. Have reasoning to what is encountered in the field, the ability correlational audit
terintegrated and manufacture of paper work. 4. There KAP believes that providing the necessary audit opinion but some have
suggested that the provision of audit opinion for S1 students do not need
2.3. Definition of Soft Skill
