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PENDIDIKAN AKUNTANSI DALAM

ERA GOOD CORPORATE


GOVERNANCE
Education would be
much more effective if
its purpose was to
ensure that by the
time they leave
school every student
should know how
much they do not
know and imbued
with a lifelong desire
to know it (William Haley)

PRINSIP GOOD CORPORATE


GOVERNANCE
TRANSPARENCY
ACCOUNTABILITY
RESPONSIBILITY
INDEPENDENCY
FAIRNESS

TRANSPARENCY
Fair vs Full Disclosure
Our Research shows that the
compliency is about 93% and the
USA 97%
The role of management accountants
is crucial
In public sector, the role of GASB is
the core
GAAP should be improved
continously

ACCOUNTABILITY
The design of reporting should
be improved
Committee audit is the core
Internal auditors are the good
device for the accountability
The computer driven of auditing
is the must
Ethical internal auditors are the
must

RESPONSIBILITY
Stake holders paradigm
replaced stock holders
paradigm
Auditor is one out of several
parties to supervise
management
Independent commissioners
should come from accounting
fields or at least have good
background in accounting

INDEPENDENCY
Balance to make fairness
Auditor may supervise the
balance
No vested of interest
auditors
Need sertification of all
accountants fields
Fairness is the
qualification

FAIRNESS

Auditor is a refree
No information assimetry
Moral hazard
Equal treatment to all parties
Need exercise

EXPECTATION GAP
PUBLIK:

PRO AKTIF PADA FRAUD


PEMBERANTAS KORUPSI
TIDAK JUAL TANDA TANGAN
REPRESENTASI KEINGINAN PUBLIK

PROFESI:
DIBATASI REGULASI
CONFLICT OF INTEREST
PROTECT CLIENTILE

PERAN PENDIDIKAN AKUNTANSI


BRIDGING EXPECTATION GAP
MENYIAPKAN AKUNTAN PROFESIONAL:
KNOWLEDGE
SKILL
ETHICS

MELAKUKAN KAJIAN TERUS MENERUS UT


MEMBENTUK AKUNTAN IDEAL
KEEP IN TOUCH WITH REAL WORLD

KURIKULUM

SELURUH MATA KULIAH YANG AKAN


DIBEKALKAN KEPADA MAHASISWA SELAMA
MASA STUDI
HARUS MELIPUTI UNSUR PROFESINALISME:
KNOWLEDGE- STUDYING
SKILL- LEARNING
ETHICS-ATTITITUTE BUILDING

TERDIDIK vs TERAJAR

DAPAT ILMU
DAPAT VALUE
ATTITUDE CHANGING
AGENT OF CHANGES
CHARACTER BUILDING

PENDIDIK vs PENGAJAR

THE GOOD TEACHER IS TEACHING


THE BETTER TEACHER IS EXPLAINING
THE BEST TEACHER IS DEMONSTRATING
THE EXCELLENT TEACHER IS INSPIRING

PROFESI AKUNTAN
MANAGEMENT ACCOUNTANTS
KAM INTERNAL ACTIVITIES

PUBLIC ACCOUNTANS
PPA
USAP

PUBLIC SECTOR ACCOUNTANTS:


BUDGET SUPERVISION

ACCOUNTANT EDUCATORS
DEGREE ACHIEVEMENT

FUTURE CURRICULUM
CHARACTER

SKILL
THINKING SKILL
PROBLEM SOLVING
LISTENING SKILL
WRITING SKILL
COMPUTER SKILL
QUANTITATIVE SKILL
SPEAKING SKILL
RESEARCH SKILL
INTERPERSONAL SKILL

KNOWLEDGE:
ACCOUNTING
BUSINESS
OTHERS

COMMON SENSE
ETHICS
MOTIVATION
PROFESSIONAL
CONFIDENCE
PROF APPEARANCE
PLEASANT PERSONALITY
ASSERTIVENESS
LEADERSHIP

THE PROFESSIONAL GRADUATES OF ACCOUNTING EDUCATION

SILLABUS
THE WAY HOW THE LECTURE IS DELIVERING AND
DESIGNING THE TRANSFER OF KNOWLEDGE
MERUPAKAN KONTRAK ANTARA DOSEN DAN
MAHASISWA SERTA INSTITUSI
BERISI:

APA YG DIAJARKAN
BAGAIMANA MENGAJARKAN
BAGAIMANA MENILAI PRESTASI MAHASISWA
APA TARGET KELAS

CLOSING
EDUCATION IS THE PRODUCER OF ACCOUNTANTS
THE QUALITY OF THE PROCESS IS THE HEARTH OF A GOOD
QUALITY
FUTURE EDUCATION IS CREATING THE ABILITY OF STUDENT
TO LEARN FOR LEARNING
THE IDEA OF ACCOUNTING WAS FROM ALL BIG RELIGIONS:
ISLAM, CHRISTIANITY, AND JEWS

The real danger is not when the computer


behave like human, but the real danger is
when the human being behave like
computers