Main Article Content
Abstract
This research aim is to improve accounting education. The research method used is a critical reflection. The research steps are: (1) evaluating the existing accounting education and (2) using the evaluation result as an accounting education alignment through Trisakti Jiwa. The research results show the accounting education alignment is needed to face the world's changing, especially to encounter ASEAN Community. The accounting education alignment is done by integrating Trisakti Jiwa: thinking, feeling, and effort with education purposes, educational materials, educators, learners, and learning methods. This accounting education alignment will create accountant that not only understand accounting theory and accounting skills but also have sensitivity to the environment, social change, and having the persistence to stand on the right things.
Abstrak
Penelitian ini menggunakan metode refleksi kritis dan bertujuan untuk memperbaiki pendidikan akuntansi. Langkah-langkah dalam penelitian ini terdiri dari: (1) mengevaluasi pendidikan akuntansi yang ada dan (2) menggunakan hasil evaluasi sebagai penyelarasan pendidikan akuntansi melalui Trisakti Jiwa. Hasil penelitian menunjukkan penyelarasan pendidikan akuntansi diperlukan untuk menghadapi perubahan dunia, khususnya dalam menghadapi Masyarakat Ekonomi ASEAN. Penelitian ini melakukan penyelarasan pendidikan akuntansi dengan cara mengintegrasikan Trisakti Jiwa yaitu cipta, rasa, dan karsa terhadap tujuan pendidikan, materi pendidikan, pendidik, peserta didik, dan metode pembelajaran. Penyelarasan pendidikan akuntansi ini, akan menghasilkan akuntan yang memahami dan memiliki keterampilan akuntansi, serta peka terhadap lingkungan dan perubahan sosial, sehingga memiliki kekuatan untuk berdiri tegak di atas kebenaran.
Keywords
Article Details
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References
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- Emotional Intelligence Skills in Business Education.
- The Business Renaissance Quarterly,
- Vol. 1, No. 3, pp. 65-80.
- American Accounting Association (AAA) Committee
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- Accounting Education (The Bedford Committee).
- (1986). Future Accounting Education:
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- Mc Graw Hill.
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- Philosophical Reconstruction of Accounting
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- the Institutional Known as the University: Alibis
- of Social Relevance. Working Papers. University
- of Wolongong.
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- Learning for Effort-Based Education. University
- of Pittsburgh.
- Retrieved from:
- http://ramsey.spps.org/uploads/polv3_3.pdf
- Saravanamuthu, K. (2004). Gold-Collarism in the
- Academy: the Dilemma in Transforming Bean-
- Counters into Knowledge Consultants, Critical
- Perspectives on Accounting, Vol. 15, No. 4, pp.
- -607.
- Springer, C. W., and A. F. Borthick. (2007). Improving
- Performance in Accounting: Evidence for
- Insisting on Cognitive Conflict Tasks. Issues in
- Accounting Education; Vol. 22, No. 1, pp. 1-19.
- Wells, M. (1987). What is Wrong with Accounting
- Education? Working Paper No. 22, Accounting
- Research Centre, University of Sydney
- February.
References
Abraham. A. (2006). The Need for the Integration of
Emotional Intelligence Skills in Business Education.
The Business Renaissance Quarterly,
Vol. 1, No. 3, pp. 65-80.
American Accounting Association (AAA) Committee
on Future Structure, Content, and Scope of
Accounting Education (The Bedford Committee).
(1986). Future Accounting Education:
Preparing for the Expanding Profession. Issues
in Accounting Education (Spring): pp. 168-195.
American Institute of Certified Public Accountants.
(2008). AICPA Core Competency Framework
for Entry into the Accounting Profession: The
Framework. New York: AICPA.
Retrieved from:
http://www.aicpa.org/edu/corecomp.htm.
Behn, B. (2012). Commission on Accounting Higher
Education. Final Report: Pathways to a Profession:
Charting a National Strategy for the
Next Generation of Accountants, AAA and
AICPA.
Retrieved from:
http://commons.aaahq.org/posts/a3470e7ffa
Behn, B., W. F. Ezzell, L. A. Murphy., J. D. Rayburn.,
M. T. Snith., and J. R. Strawser. (2012). The
Pathways Commission on Accounting Higher
Education: Charting a National Strategy for the
Next Generation of Accountants. Issues in
Accounting Education: August, Vol. 27, No. 3,
pp. 595-600.
Black, W.H. (2012). The Activities of the Pathways
Commission and the Historical Context for
Changes in Accounting Education. Issues in
Accounting Education: August 2012, Vol. 27,
No. 3, pp. 601-625.
Chia, Y.M. (2005). Job Offers of Multi-National
Accounting Firms: the Effects of Emotional Intelligence,
Extracurricular Activities, and Academic
Performance. Accounting Education.
Vol. 86, No. 7, pp. 75-93.
Dewantara. (1952). Trisakti Jiwa. Mingguan Nasional.
Februari. Tahun III No 6.
Ekasari, K. (2012). [Re]Konstruksi Pendidikan Akuntansi
di Tingkat Pendidikan Tinggi Vokasi melalui
Epistemologi 3ling (Studi Pada Polinema).
Disertasi. Program Doktor Ilmu Akuntansi.
Pascasarjana Fakultas Ekonomi dan Bisnis.
Universitas Brawijaya Malang.
Ekasari, K. (2013). Marjinalisasi Nilai-nilai Kemanusiaan
dalam Pendidikan Akuntansi di Pendidikan
Tinggi Vokasi: Tinjauan Kritis dari
Perspektif Habermas. Proceeding Simposium
Nasional Akuntansi Vokasi ke 2 Politeknik
Negeri Bali.
Ekasari, K. (2014). Rehumanisasi Pendidikan Akuntansi
Melalui Pendekatan Epistemologi 3ling.
Jurnal Akuntansi Multi Paradigma. Vol. 5, No.
, hlm. 275-288.
Fook. J. (2011). Developing Critical Reflection as a
Research Method. Creative Spaces for Qualitative
Researching, Rotterdam: Sense Publishers.
Goble, F. G. (1987). Mazhab Ketiga, Psikologi Humanistik
Abraham Maslow. Yogyakarta: Penerbit
Kanisius.
Hancock, P., B. Howieson., M. Kavanagh., J. Kent., I. Tempone and N. Segal. (2010). Accounting for the Future, in Evans, E., Burritt, R. and Guthrie, J. (Eds), Accounting Education at a Crossroad in 2010, Institute of Chartered Accountants of Australia, Sydney.
Hook, J. and F. Gardner. (2007). Practising Critical
Reflection: A Handbook Paperback. England:
Mc Graw Hill.
Kamayanti, A., I. Triyuwono., dan G. Irianto. (2012).
Philosophical Reconstruction of Accounting
Education: Liberation through Beauty. World
Journal of Social Sciences. Vol. 2. No. 7, pp.
-233.
Karr, S. S. (2005). Is Accounting Education Relevant?
Financial Executive, Vol. 21, No. 5, pp.
-42.
Loo, R. (2002). The Distribution of Learning Styles
and Types for Hard and Soft Business Majors,
Educational Psychology, Vol. 22, No. 3, pp.
-360.
Majelis Luhur Persatuan Taman Siswa. (1977). Karya
Ki Hadjar Dewantara. Jogjakarta: Majelis Luhur
Persatuan Taman Siswa.
McCombie, K. M. (2007). Accounting Education in
the Institutional Known as the University: Alibis
of Social Relevance. Working Papers. University
of Wolongong.
Resnick, L. B. and M. W. Hall. (2003). Principles of
Learning for Effort-Based Education. University
of Pittsburgh.
Retrieved from:
http://ramsey.spps.org/uploads/polv3_3.pdf
Saravanamuthu, K. (2004). Gold-Collarism in the
Academy: the Dilemma in Transforming Bean-
Counters into Knowledge Consultants, Critical
Perspectives on Accounting, Vol. 15, No. 4, pp.
-607.
Springer, C. W., and A. F. Borthick. (2007). Improving
Performance in Accounting: Evidence for
Insisting on Cognitive Conflict Tasks. Issues in
Accounting Education; Vol. 22, No. 1, pp. 1-19.
Wells, M. (1987). What is Wrong with Accounting
Education? Working Paper No. 22, Accounting
Research Centre, University of Sydney
February.