PERAN PEMBELAJARAN DALAM PENERAPAN KURIKULUM BARU DI JURUSAN AKUNTANSI FBE UNIVERSITAS SURABAYA PADA PERIODE 2013-2015 UNTUK MENYIAPKAN FRESH GRADUATE DALAM MEMENUHI TUNTUTAN PROFESIONALISME AKUNTAN
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Keywords:
Accounting Education Problem, Education Lag, Accounting Profession, Accounting Curriculum
Abstract
Abstrak - Tujuan dari penelitian ini adalah melihat dan mengevaluasi peran pembelajaran jurusan akuntansi FBE Universitas Surabaya untuk menyiapkan fresh graduate dalam memenuhi tuntutan profesionalisme akuntan. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif. Penelitian ini dilakukan dengan menggunakan metode interview, analisis dokumen, dan kuesioner. Hasil analisis dari penelitian ini menunjukkan peran pembelajaran jurusan akuntansi FBE Ubaya yang masih kurang sesuai dengan tuntutan kebutuhan fresh graduate saat ini terutama dalam memenuhi tuntutan profesionalisme akuntan dan masih membutuhkan perbaikan maupun pengembangan. Tuntutan para pemberi kerja juga masih kurang dapat dipenuhi oleh jurusan akuntansi terutama dalam hal soft skills dan pemahaman mengenai teknologi untuk menyiapkan fresh graduate yang siap kerja. Oleh karena itu, masih terdapat beberapa perbaikan dan pengembangan yang harus dilakukan oleh jurusan akuntansi Ubaya dan perguruan tinggi lainnya sesuai dengan penelitian di Australia, Iran, dan Amerika.
Kata Kunci: Accounting Education Problem, Education Lag, Accounting Profession, Accounting Curriculum
Abstract - The aim of this study is to see and evaluate the role of learning FBE Ubaya accounting department to prepare fresh graduates to meet the demands of professional accountants. This study uses qualitative and quantitative approaches. This research was conducted using interviews, document analysis, and questionnaires. Analytical results from this study will demonstrate the role of learning FBE Ubaya accounting majors who are still not in accordance with the demands of today's fresh graduates, especially in meeting the demands of professionalism of accountants and still in need of improvement and development. The demands of employers is also still less can be met by the accounting department, especially in terms of soft skills and understanding of the technology to prepare fresh graduates are ready for work. Therefore, there are still some improvements and development to be done by the Ubaya accounting department and other college in accordance with the research in Australia, Iran, and America.
Keywords: Accounting Education Problem, Education Lag, Accounting Profession, Accounting Curriculum
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References
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Accounting Education Change Commission (AECC). 1993. Improving the early employment experience of accountants (Online). Issues Statement No. 4. http://www2.aaahq.org/AECC/pdf/position/issues4.pdf (diakses pada 22 Juni 2015).
Aman, Aini, Ruhanita Maelah, Sofiah Md Auzair. 2012. Implementation of Integrated Case Studies Course for Accounting Students. rocedia - Social and Behavioral Sciences, Volume 59, Pages 9-17.
AMCHAM. 2014. 2015 ASEAN Outlook Survey (Online). https://www.uschamber.com/sites/default/files/asean_business_outlook_survey_2015.pdf (diakses pada 21 Juni 2015).
Arens, A.A., Elder, R.J., and Beasley, M.S. 2012. Auditing and Assurance Services: an Integrated Approach (14th ed.). Essex, England: Pearson Education, Inc.
BAPEPAM. 2003. Siaran Pers Hasil Pemeriksaan Kasus Laporan Keuangan dan Perdagangan Saham PT Bank Lippo Tbk (Online). http://www.bapepam.go.id/old/old/news/Maret2003/PR_LIPPO.pdf (diakses pada tanggal 21 Juni 2015).
Barac, K. 2009. South African training officers' perceptions of the knowledge and skills requirements of entry-level training accountants. Meditari Accountancy Research, 17(2), 19-46.
Bisnis. 2015. Jumlah auditor masih minim (Online). http://finansial.bisnis.com/read/20121122/9/106182/jumlah-auditormasih-minim (diakses pada tanggal 21 Juni 2015).
Boone, Jeff, Joseph Legoria, Deborah L. Seifert, William W. Stammerjohan.2006. The associations among accounting program attributes, 150-hour status, and CPA exam pass rates. Journal of Accounting Education, Volume 24, Issue 4, Pages 202-215.
Business Industry and Higher Education Collaboration Council (BIHECC). 2007. Graduate employability skills (Online). http://www.dest.gov.au/highered/bihecc (diakses pada 22 Juni 2015).
Cleaveland, M.C. and Larkins, E.R. 2004. Web-based Practice and feedback improve tax students written communication skills. Journal of Accounting Education 22(1): 29-52.
David H Monk, Samid Hussain, William Miles. 2000. Accounting for the effects of increased high school graduation expectations on pupil performance and resource allocation: results from New York State. Economics of Education Review, Volume 19, Issue 4, October 2000, Pages 319-331.
Dimitros, Labros, Dan Nikolas. 2013. Traditional Teaching Method vs Teaching Through The Application of Information and Communication Technologies in the Accounting Field: Quo Vadis. European Scientific Journal Vol 9.28.
Dikti, 2008. Buku Panduan Pengembangan Kurikulum Berbasis Kompetensi Pendidikan Tinggi (Online). http://luk.staff.ugm.ac.id/atur/PanduanKBKDikti2008.pdf (diakses pada tanggal 10 Oktober 2015).
Feb Unair. 2013. Program Sarjana Reguler Kurikulum Akuntansi (Online). http://www.akuntansi.feb.unair.ac.id/index.php/95-program/sarjana/reguler/114-kurikulum-s1-akuntansi (diakses pada 20 Oktober 2015).
Fouche,J.P. 2013. A Renewed Call for Change in Accounting Education Practices. Int J Edu Sci, 5(2): 137-150 (2013).
Filiz, Angay Kutluk, Adnan Donmez, Burcu Demirel Utku, Murat Erdogan. 2012. Expectation of Accounting Professionals From Accounting Education: An Antalya Research. Procedia - Social and Behavioral Sciences, Volume 62, Pages 418-423.
Herawati, Shinta Dewi. 2012. Review of the Learning Method in the Accountancy Profession Education (APE) Programs and Connection to the Students Soft skills Development. Procedia - Social and Behavioral Sciences, Volume 57, Pages 155-162.
Hergeanhann, B.R. and Olson, Mathew H. 2010. Teori Belajar (Theories of learning). Jakarta: Kencana. Howieson Bryan, Phil Hancock, Naomi Segal, Marie Kavanagh, Irene Tempone, Jenny Kent. 2014. Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants. Journal of Accounting Education, Volume 32, Issue 3, September 2014, Pages 259-275.
Howeison, Bryan. 2003. Accounting Practice in the New Millenium: is Accountng Education Ready To Meet The Challenge? The British Accounting Review.35:69-103.
IAI Global. 2012. Akuntan Profesional (Online). http://www.iaiglobal.or.id/v02/akuntan_profesional.php?id=4 (diakses pada tanggal 26 Oktober 2015).
IAI. 2014. Silabus dan kurikulum (PPAk) Ikatan Akuntan Indonesia (Online). http://www.iaiglobal.or.id/v02/akuntan_profesional_download.php?id=7&kfile=1 (diakses pada tanggal 21 Juni 2015).
IAPI. 2014. Jurusan Akuntansi Perlu Update Kurikulum (Online). http://www.iapi.or.id/iapi/berita_iapi/berita_iapi/jurusan_akuntansi_perlu_update_kurikulum.php (diakses pada tanggal 21 Juni 2015).
IFAC. 2015. Summary of Changes Resulting from IES Revision Project (Online). http://www.slideshare.net/IFAC_Multimedia/iaesbsummaryofiesrevisionsproject (diakses pada tanggal 21 Juni 2015).
Jawa Pos. 2012. Sarjana Kertas (Online). http://www2.jawapos.com/baca/artikel/8436/Sarjana-Kertas (diakses pada tanggal 21 Juni 2015).
Kavanagh, M.H. and Drennan, L. 2008. What skills and attributes does an accounting graduateneed? Evidence from student perceptions and employer expectations. Accounting and Finance, 48,279-300.
Kementrian pendidikan. 2012. Surat Dirjen Dikti No. 152/E/T/2012: Wajib Publikasi Ilmiah Bagi S1/S2/S3 (Online). http://www.kopertis12.or.id/2012/02/01/surat-dirjen-dikti-no-152et2012-tentang-wajib-publikasi-ilmiah-bagi-s1s2s3.html#sthash.83CzDFFK.dpuf (diakses pada tanggal 21 Juni 2015).
Keputusan Menteri Pendidikan Nasional Nomor 045/U/2002 tentang Kurikulum Inti Pendidikan Tinggi. Keputusan Menteri Pendidikan Nasional Nomor 232/U/2000 tentang Pedoman Penyusutan Kurikulum Pendidikan Tinggi dan Penilaian Hasil Belajar Mahasiswa.
Kompas. 2009. Anak muda tak mau jadi akuntan publik (Online). http://edukasi.kompas.com/read/2009/03/16/18442586/anak.muda.tak.mau.jadi.akuntan.publik (diakses pada tanggal 21 Juni 2015).
Kompas. 2015. Bos Toshiba Dilaporkan Terlibat Skandal Penyimpangan Akuntansi (Online). http://bisniskeuangan.kompas.com/read/2015/07/21/161317026.Bos.Toshiba.Dilaporkan.Terlibat.Skandal.Penyimpangan.Akuntansi (diakses pada tanggal 21 Juni 2015).
Mashayekhi Bita, Roya Mohammadi. 2014. The Perceived Gap Between Academics and Professionals about Accounting Education System in Iran. Science Journal of Education. Vol. 2, No. 1, 2014, pp. 12-21.
Okabe, Mias dan Shujiro Urata. 2014 The impact of AFTA on intra-AFTA trade. Journal of Asian Economics, Volume 35, December 2014, Pages 12-31.
Raghunandan, K., Read, W. J., & Brown, C. D. 2003. 150-hour rule: does it improve CPA exam performance? Managerial Auditing Journal, 18, 31–38
Republik Indonesia. 2012. Undang-undang No 12 Tahun 2012 tentang Pendidikan Tinggi. Jakarta: Sekretariat Negara.
Republik Indonesia. 2003. Undang-undang No 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Jakarta: Sekretariat Negara.
Kemdiknas. 2012. Kerangka Kualifikasi Nasional Indonesia (Online). http://www.penyelarasan.kemdiknas.go.id/content/detail/201.html (diakses pada 26 oktober 2015).
Riccio, E.L, and Sakata M.C.G. 2005. Teaching-learning Method In Accounting Education. An Empirical Research In The Brazilian Scenario.JAAER45.
Ruhanita Maelah, Aini Aman, Zakiah Muhammadun Mohamed, Rosiati Ramli. 2012. Enhancing soft skills of accounting undergraduates through industrial training. Procedia - Social and Behavioral Sciences, Volume 59, 17 October 2012, Pages 541-549.
Siegel, Gary, James E., Thomas Klammer, Sandra B. 2010. The Ongoing Preparation Gap in Accounting Education: A Call to Action. Management Accounting Quarterly, 11(4), 29–39.
Sugahara, Satoshi dan Gregory Boland. 2014. How Accounting Students Define Success, and the Factors Affecting their Success and Failure, While Studying in the Accounting Schools of Japan. Procedia - Social and Behavioral Sciences, Volume 141, 25 August 2014, Pages 64-69.
SWA. 2011. Indonesia Dinilai Kekurangan Akuntan (Online). http://swa.co.id/listed-articles/indonesia-dinilai-kekurangan-akuntan (diakses pada tanggal 21 Juni 2015).
Ubaya. 2013. Profil Program Ubaya (Online). http://profil.Ubaya.ac.id/programs1-akuntansi.html (diakses pada 20 Oktober 2015).
Ubaya. 2015. Syarat kelulusan (Online). http://www.fbe.ubaya.ac.id/courses/pa_skelulusan/0/SyaratKelulusan.html (diakses pada tanggal 21 Juni 2015).
Wijayanti, Lilies Endang. 2001. Faktor-Faktor yang Mempengaruhi Pilihan Karir Mahasiswa Akuntansi. KOMPAK No. 3: 359-383.
Watty, Kim. 2005. Quality Assurance in Education: what say the academics? Quality Assurance in Education, Vol. 13 Iss 2 pp. 120 – 131.
WM. 2015. FE jurusan akuntansi (Online). http://www.widyamandala.org/schools.php?ID=3&id=4&action=detail&act=detailfaculty# (diakses pada tanggal 21 Juni 2015).
Published
2017-03-01
Section
Bidang Akuntansi (AK)
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