Quo Vadis Pancasila dalam Pendidikan Akuntansi?

Abstract

in accounting education. Textbook from Western that contains no values of Indonesia ideology are taught at various universities. Accounting rules, entirely oriented to foreign guidelines without consideration of the value of ideology. Contributions of this article can be used as a discourse and consideration for accounting faculty in internalize the values of Pancasila and for the curriculum formulator based KKNI to insert Pancasila values in various course in Accounting.

Is It Important To Integrate Islamic Values In Accounting Education?

“…Beberapa penelitian terdahulu memberikan bukti empiris bahwa idealnya lima pilar Pancasila dapat dijadikan landasan bagi profesi akuntansi untuk meminimalisir terjadinya kecurangan (fraud) (Kamayanti 2016;Aneswari and Musmini 2017;Rini and Wulandari 2022). Lima pilar Pancasila tersebut hendaknya termuat dalam proses pendidikan akuntansi sebagai penyeimbang antara rasionalitas yang dibawa oleh akuntansi dan Pancasila sebagai jati diri kebangsaan Indonesia.…”

To Concur or Conquer? Redirecting [Vocational] Accounting Education

“…This means the introduction of non-rational aspects of accounting as well as means of edu cation. There are also discussions on the possibility to evoke spiritual consciousness through learning method by exercising emotion not just rationality (Triyuwono, 2010), to introduce feminism into accounting teaching (Andersen & Klamm, 2018;Aneswari & Musmini, 2017;Calabor et al, 2019;Dickfos et al, 2014;Setiawan et al, 2014;Stout, 2016). The notion of reintroducing love into accounting education is not new: "Accounting needs to get beyond the constraints that have been imposed on its language and take up the creative potential of poetry and emotion.…”

Menumbuhkan Jiwa Sherlock Holmes Seorang Calon Akuntan

“…Dengan berlandaskan pada kesamaan pemikiran, masing-masing peneliti menawarkan solusi alternatif untuk mengatasi "kekakuan" sistem pendidikan akuntansi hingga tercetus pernyataan pendidikan akuntansi di Indonesia perlu dibebaskan! (Mulawarman, 2006;Triyuwono, 2010;Soeherman, 2011;Kamayanti, 2012;Mulia, 2012;Ekasari, 2014;Aneswari dan Musmini, 2017).…”