Salsabila, Rahmania Nadya (2026) PENGARUH KEAHLIAN AKUNTANSI DAN LITERASI DIGITAL TERHADAP KESIAPAN KERJA DENGAN PENGALAMAN MAGANG SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
The phenomenon of skill mismatch has become a real problem for accounting graduates, including students in the Accounting Program at PGRI University Madiun. This is reflected in their uncertainty about using accounting software and the mismatch between their internship placements and their areas of expertise, meaning that their theoretical knowledge gained in the classroom does not necessarily translate into practical readiness for the workforce. This study aims to examine the effects of accounting expertise and digital literacy on employability, as well as the moderating role of internship experience on these two effects. The study employed an associative quantitative approach, with primary data collected from 66 eighth-semester students who had completed an internship, using a saturation sampling technique. Data were collected using an online Likert-scale questionnaire and then analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) via SmartPLS 4. The results of the study indicate that accounting skills do not have a significant effect on job readiness, whereas digital literacy has a positive and significant effect. Internship experience moderates the effect of accounting skills by strengthening the relationship, but moderates the effect of digital literacy by weakening its relationship with students’ job readiness.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Keahlian Akuntansi, Literasi Digital, Kesiapan Kerja, dan Pengalaman Magang Accounting Skills, Digital Literacy, Employment Readiness, and Internship Experience |
| Subjects: | A Social Sciences > H Social Sciences (General) A Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) T Technology > T Technology (General) |
| Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
| Depositing User: | SALSABILA NADYA RAHMANIA |
| Date Deposited: | 29 Sep 2026 04:43 |
| Last Modified: | 29 Sep 2026 04:43 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9840 |
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