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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
Based business dictionary, 2009 Soft skills include communicating, conflict management, human relations, making presentations, negotiating, team building, and
other such ability, defined in terms of expected outcomes and not as a specific method or technique, such as statistical analysis. ,Soft skills are divided to two categories:
individual skills and interpersonal skills. An individuals ability to refer to the five characteristics or aspects of ones personal. One of them is a persons self esteem
which is the motivating force in a person. Kaedah self esteem refers to how one is to appreciate and judge yourself. n addition to self esteem and self maintenance,
responsible attitude and the ability to interact socially is also a portion rather than individual skills. Someone who has a long association and make friends easily be
regarded as having good individual skills. Although until now there is no definite
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format of Soft skilll accounting profession, but there are some opinions that have been detailing Soft- Skill deemed relevant to the accounting profession, some of them
according to Budi Saso 2007, there are 24 types of soft-skills of the most should not be owned by an accountant. Among others :
1. Oralspoken communication skills: Both one-on-one and in groups e.g., presentations
2. Written communication skills: Both printed and online written work, including reports, letters and email.
3. Teamworkcollaboration skills: Working with others to accomplish tasks 4. Self-motivationinitiative: Doing things without needing to be told or persuaded
5. Work ethicdependability: dependability: Being thorough and accurate so olleagues can count on you.
6. Critical thinking: Challenging things when appropriate and proposing alternatives to consider.
7. Risk-taking skil: Taking a considered chance on something new, different or unknown
8. Flexibilityadaptability: Going with the flow and adjusting with unforeseen circumstances.
9. Leadership skills: Guiding and supporting others in order to accomplish something.
10. Interpersonal skills: Relating with other people and communicating with them in everyday interactions.
11. Working under pressure: Handling the stress that accompanies deadlines and other limitations or constraints.
12. Questioning skills: Asking questions in order to learn or clarify something. 13. Creativity: Having the imagination to come up with new or off-the-beaten-path
ideas. 14. Influencing skills: Persuading others to think about or adopt a different point of
view. 15. Research skills: Gathering information in order to study or answer questions.
16. Organization skills: Being organized and methodical, especially in work-related situations.
17. Problem-solving skills: Analyzing the potential causes of a problem and coming up with a solution.
18. Multicultural skills: Understanding and relating to people who are different from you, perhaps by using a second language.
19. Computer skills: Using basic word-processing, spreadsheet and presentation software as well as the Internet.
20. Academiclearning skills: Learning new things quickly and thoroughly, and being willing to learn continuously.
21. Detail orientation: Making sure that even the little things are done and done correctly.
22. Quantitative skills: Compiling and using numbers to study an issue or answer a question.
23. Teachingtraining skills: Showing other people how to do something in a way that allows them to learn quickly and thoroughly.
24. Time management skills: Using your time wisely and consistently staying on schedule and meeting deadlines.
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2.4. Hypothesis statement :
