Ethics Use In Accounting Science Teaching : Study Of Phenomenology In Accounting Study Program Wijaya Kusuma Surabaya University
Keywords:
ethics content, accounting science, accounting lecturer, phenomenologyAbstract
This study aims to explore and analyze the content of ethics in teaching courses in accounting sciences, namely Introduction to Accounting, Cost Accounting, Management Accounting, and Advanced Financial Accounting. The object of this research is the Accounting Study Program at the Faculty of Economics and Business, University of Wijaya Kusuma Surabaya. The subjects of this study were 8 accounting lecturers and 24 accounting students. The research approach uses a qualitative phenomenological approach by observing, interviewing, documenting and digging for other information that supports the results of this study. The results showed that based on the accounting curriculum offered, the ethical content contained in the four accounting subjects was still lacking or even there was no specific material discussing ethics.
Downloads
References
Agustina dan Susilawati (2012), “ Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan dan Audit Terhadap Persepsi Etika Mahasiswa yang Dimoderasi oleh Kecerdasan Kognisi dan Kecerdasan Emosional: Studi Eksperimen Semu” Jurnal Akuntansi Vol.4 No.1 Mei 2012: 22-32.
Amstrong, 1999. Professional Ethics and Accounting Education: A Critique of the 8-Step Method”, Business & Profesional Ethics Journal., VOL. 9, NOS. 1 & 2.
Arfan, Ikhsan dan Muhammad Ishak. 2005. Akuntansi Keprilakuan, Jakarta: Salemba Empat.
Bailey, 2017. “Psychopathy and accounting students’ attitudes towards unethical professional practices”, Jurnal of Accounting Education, Elseiver, 2017.
Booth, et al 2010 “The quality of learning in accounting education: the impact of approaches to learning on academic performance”. Accounting Education: An International Journal, 2010
Clikeman, P.M. dan S.L. Henning. 2000. “The Socialization of Undergraduate Accounting Students, Issues in Accounting Education, February. Vol 15, No.1.
Collect, N.J. 2000, “Innovation or Renovation : Effective ProjectDesign for Accounting and MBA Student” Accounting Education, Volume 86 No 7, halaman 75-93.
Davidson R.A, Slotnick S. A. Dan Waldman D. A 2000 “Using linguistic Performance to Measure Problem Solving” Accounting Educations, Volume 9, No 1 halaman 53-66.
Ekasari, dkk 2016. “Akuntan Bertrisakti Jiwa : Menciptakan Lulusan Berkompeten dan Berdaya Saing di Era MEA, Jurnal Akuntansi Multiparadigma, Volume 7, nomer 3.
Founche, J. P. 2013, “A Renewed Call for Change in Accounting Education Practices” International Journal of Education Science, Volume 5, Bo 2, halaman 137-150.
Gabbin, AL 2002. “The Crisis in Accounting Education” Journal of Accountancy.
Garret et al (2001). Etika Bisnsis- Tuntutan dan Relevansinya. Yogyakarta: Kanisius
Gray, (1994) “Teaching ethics in accounting and the ethics of accounting teaching: educating for immorality and a possible case for social and environmental accounting education” Accounting Education: an international journal, 2006.
Herman Soewardi. (2001). Roda Berputar Dunia Bergulir. Bakti Mandiri: Bandung
Ikatan Akuntan Indonesia (IAI), Exposure Draft, Kode Etik Akuntan Profesional
Kamayanti, A. (2012). Cinta: Tindakan Berkesadaran Akuntan (Pendekatan dialogis Dalam Pendidikan Akuntansi). Makalah Simposium Nasional Akuntansi 2012, hal. 1-23.
Lawrence E. Shapiro. (1998). Mengajarkan Emotional Intelligence. Jakarta: PT.Gramedia Pustaka Utama.
Lawson, R.A. (2004). Is Classroom Cheating related to Business Students’ Propnsity to Cheat in the “Real World”?.Journal of Business Ethics. Volume 49, No 2, 189-199.
Ludigdo, Unti (2007), Paradoks Etika Akuntan. Jogjakarta : Pustaka Pelajar
Ludigdo, U. (1999). Pengaruh Gender Terhadap Etika Bisnis: Studi Atas Persepsi Akuntan dan Mahasiswa Akuntansi. Makalah disajikan dalam simposium Nasional akuntansi II.Malang, September.
Ludigdo (2012), “Memaknai Etika Profesi Akuntan Indonesia dengan Pancasila pada Fakultas Ekonomi dan Bisnis Universitas Brawijaya” Pidato Pengukuhan Guru Besar di Universitas Brawijaya Malang.
Ludigdo, U. dan M. Machfoedz. (1999). “Persepsi Akuntan dan Mahasiswa tentang Etika Bisnis.” Jurnal Riset Akuntansi Indonesia. Vol 2, No1, hal 1-19.
Mulawarman, A. D. (2008). Pendidikan Akuntansi Berbasis Cinta: Lepas dari Hegemoni Korporasi Menuju Pendidikan yang Memberdayakan dan Konsepsi Pembelajaran yang Melampaui. EKUITAS. Vol 12, No 2 Juni, hal 142-158.
Mulawarman, A. D. dan U. Ludigdo. (2010). “Metamorfosis Kesadaran Etis Holistik Mahasiswa Akuntansi: Implementasi Pembelajaran Etika Bisnis dan ProfesiBerbasis Integrasi IESQ.” Jurnal Akuntansi Multiparadigma. Vol 1, No 3. Desember, hal. 421-436.
Mahdazikhou dan Khountanlo (2012), “New approach to teaching of ethics in accounting : introducing Islamic ethics into accounting education" Elseiver, Procedia - Social and Behavioral Sciences 46 ( 2012 ) 1318 – 1322.
Novitasari, (2016) “Pengaruh Kecerdasan Emosional, Persepsi Tekanan Etis, dan Muatan Etika Dalam Pengajaran Akuntansi Terhadap Persepsi Etis Mahasiswa Akuntansi” (Studi pada Mahasiswa Akuntansi FE UNY). Skripsi Universitas Negeri Yogyakarta.
Polat et al (2015) “The effect of learning styles of accounting education students on their performance: a field study” Elseiver, Procedia - Social and Behavioral Sciences 174 (2015) 1841 – 1848.
Renyowijoyo, M. (2005). “Persepsi Masyarakat dan Akuntan Terhadap Etika Profesi Akuntan.” Jurnal Bisnis Akuntansi Vol 7, hal 66-83.
Siagian . S.P. (1996). Etika bisnis. Jakarta: PT. Pustaka Binaan Pressindo.
Sari, (2012) “Pengaruh Muatan Etika Dalam Pendidikan Akuntansi Terhadap Persepsi Mahasiswa” Jurnal Akuntansi Multiparadigma.
Soewardi, H. (2001). Roda Berputar Dunia Bergulir. Bandung: Bakti Mandiri.
Sugiyono, (2007). Memahami Penelitian Kualitatif. Bandung : Penerbit Alfabeta.
Thoha. (2009). Perilaku Organisasi Konsep Dasar dan Aplikasinya. Jakarta: Grafindo Persada.
Thoha. (2003). Perilaku Organisasi Konsep Dasar dan Aplikasinya. Jakarta: Grafindo Persada
Thomson, J. C. (2009), “Closing The Accounting Talent Gap” The CPA Journal, Volume 79. No 12, halaman 13-14.
Triyuwono, I. (2010). “Mata Ketiga: Se Laen, Sang Pembebas Sistem Pendidikan Tinggi Akuntansi.” Jurnal Akuntansi Multiparadigma. Vol 1, No1, hal 1-23.
Utami, W. (2005). “Etika Dan Pengembangan Pengajaran Akuntansi.” BULLETINpenelitian No08, hal 1-12.
Utami, W. dan F. Indriawati. (2006). Muatan Etika dalam pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa : Studi Eksperimen Semu. Makalah Simposium Nasional Akuntansi IX. Ikatan Akuntansi Indonesia-Kompartemen Akuntan Pendidik, hal. 1-29.
Visser, S.J. Bibbey dan J.P Founche (2001), “Continous Development in Management Accounting, Information Technology and Training as Facilitators for Competitive Management” National Research Foundation Proposal”.
Warth, R.J. (2000). “Ethics in The Accounting Profession: A Study.” CPA Journal, October, Vol 70, No 10, hal 66-68.
Wilopo. (2006). Analisis Faktor-Faktor yang Berpengaruh terhadap Kecenderungan Kecurangan Akuntansi: Studi Pada Perusahaan Publik dan Badan Usaha Milik Negara Di Indonesia. SimposiumNasional Akuntansi IX Padang.
Watty, (2005) “Quality in accounting education: what say the academics?” Quality Assurance in Education Vol. 13 No. 2, 2005 pp. 120-131 q Emerald Group Publishing Limited 0968-4883.
www.tirto.id, January 2019.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 IC

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.