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Abstract

Abstract: Tri-Silas Values- Based Accounting Education
Purpose: This research aims to offer a concept of accounting education that is Indonesianized based on the Sundanese Tri-Silas culture.


Method: The value of local wisdom of the Sundanese community (Tri-Silas) is revealed by qualitative research methods in the frame of the archipelago paradigm.


Results: A wise accounting education is an accounting education that departs from the values of Tri-Silas, Silih Asih which forms a compassionate education pattern. Silih Asuh with an education pattern that prioritizes togetherness in honing knowledge so as to create a healthy and nurturing learning pattern. Silih Asuh encourages the development of self-consciousness to establish good relationships and maintain the rights and obligations of others.


Novelty: This research departs from the researcher's self-awareness about the importance of embracing accounting education in accordance with the noble values of Urang Sunda Culture.


Contribution: Tri-Silas values will eventually be able to suppress the egoistic (self-interest), materialistic, and godless (atheistic) nature of conventional accounting education patterns.


Abstrak: Pendidikan Akuntansi Berbasis Nilai Tri-Silas


Tujuan: Penelitian ini bertujuan untuk menawarkan konsep  pendidikan akuntansi yang ke-Indonesia-an berbasis budaya Sunda Tri-Silas.


Metode: Nilai kearifan lokal masyarakat Sunda (Tri-Silas) diungkap dengan metode penelitian kualitatif dalam bingkai paradigma nusantara.


Hasil: Pendidikan akuntansi yang arif adalah pendidikan akuntansi yang berangkat dari nilai-nilai Tri-Silas, Silih Asih yang membentuk pola Pendidikan yang berwelas asih. Silih Asuh dengan pola Pendidikan yang mengedepankan kebersamaan dalam mengasah pengetahuan sehingga terciptanya pola pembelajaran yang sehat dan saling mengayomi. Silih Asuh mendorong perkembangan kesadaran diri (self-consciousness) untuk menjalin hubungan baik dan menjaga hak serta kewajiban orang lain.


Kebaruan: Penelitian ini berangkat dari kesadaran diri peneliti tentang pentingnya merangkul pendidikan akuntansi yang sesuai dengan nilai-nilai luhur Budaya Urang Sunda.


Kontribusi: Nilai Tri-Silas akhirnya akan mampu menekan sifat egoistik (self-interest), materialistik, dan tidak berketuhanan (ateistik) dari pola Pendidikan akuntansi yang konvensional.

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