Efektivitas Implementasi Teori Akuntansi dalam Meningkatkan Kemampuan Praktik Magang Mahasiswa Pendidikan Akuntansi
DOI:
https://doi.org/10.31851/78tmpx35Keywords:
Teori Akuntansi, Mahasiswa Akuntansi, Integrasi Kurikulum, Kesiapan MagangAbstract
Program magang merupakan komponen strategis dalam pendidikan tinggi karena memberikan pengalaman langsung bagi mahasiswa untuk mengintegrasikan teori yang dipelajari dengan praktik dunia kerja. Penelitian ini bertujuan menganalisis efektivitas implementasi teori akuntansi dalam meningkatkan kemampuan praktik mahasiswa Pendidikan Akuntansi Universitas PGRI Palembang. Penelitian menggunakan pendekatan kuantitatif dengan desain survei, dengan data yang dikumpulkan melalui angket kepada 23 mahasiswa yang mengikuti magang. Hasil penelitian menunjukkan bahwa implementasi teori akuntansi berpengaruh positif dan signifikan terhadap kemampuan praktik lapangan mahasiswa selama magang, namun dengan kontribusi yang relatif terbatas. Temuan ini mengindikasikan bahwa teori berfungsi sebagai fondasi konseptual, sementara keberhasilan praktik lebih banyak ditentukan oleh keterampilan teknis, pengalaman lapangan, dan kemampuan adaptasi kerja. Implikasinya, diperlukan penguatan integrasi kurikulum berbasis praktik, peningkatan pelatihan software akuntansi, serta optimalisasi kolaborasi antara program studi dan mitra magang.
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