Memahami Kesadaran Peran Akuntan Pendidik dalam Pembelajaran Akuntansi.

Farida., Wiwik Mukholafatul (2017) Memahami Kesadaran Peran Akuntan Pendidik dalam Pembelajaran Akuntansi. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memahami kesadaran peran akuntan pendidik dalam pembelajaran akuntansi dari perspektif akuntan pendidik. Fenomenologi transendental yang dicetuskan oleh Edmund Husserl dipilih sebagai pendekatan untuk memahami kesadaran terdalam akuntan pendidik. Analisis data terdiri dari noema, epoche, noesis, intentional analysis, intuisi, dan reduksi eidetic. Hasil dari studi fenomenologi menunjukkan bahwa kesadaran peran dari keempat informan berbentuk hierarki dan bergerak vertikal menuju tingkat yang paling atas. Hierarki kesadaran terdiri dari: (1) kesadaran humanis merefleksikan peran rafiqu ta’lim yaitu menemani mahasiswa dalam pembelajaran akuntansi; (2) kesadaran kritis merefleksikan peran mudarris yaitu mengatur alur pembelajaran akuntansi; (3) kesadaran religius merefleksikan peran murabbi yaitu akuntan pendidik sebagai pengasuh dan penunjukkan jalan kebenaran; serta (4) kesadaran holistis merefleksikan peran mursyid yaitu menggiring mahasiswa menuju kesadaran manusia sempurna (insan kamil). Keempat kesadaran tersebut diintegrasikan dalam sebuah metafora menara (burj) sebagai “benteng pertahanan” akuntan pendidik untuk menghadapi proses pembelajaran akuntansi.

English Abstract

This study aims to understand the role consciousness of the accountant educators in accounting learning from the perspective of accountants’ educator. The transcendental phenomenology proposed by Edmund Husserl was chosen as the approach to understanding the deepest consciousness of accountants’ educator. The data analysis consisted of noema, epoch, noesis, intentional analysis, intuition, and eidetic reduction. The results of the phenomenological studies show that the role consciousness of the four informants are hierarchical and moves vertically. The consciousness hierarchy consists of: (1) the humanist consciousness reflects the role of rafiqu ta'lim which accompanies students in learning; (2) the critical consciousness reflects the role of mudarris that regulates the flow of learning; (3) the religious consciousness reflects the role of the murabbi in which the accountant educator as the caregiver and the appointment of the path of the truth; and (4) the holistic consciousness reflects the role of mursyid that leads the student to be the perfect human (insan kamil). These four consciousness are integrated in a tower metaphor (burj) as a "bulwark of defense" accountant educators to face the process of accounting learning.

Item Type: Thesis (Magister)
Identification Number: TES/657.071 1/FAR/m/2017/041712440
Uncontrolled Keywords: ACCOUNTTANTS, EDUCATION, HIGHER - ACCOUNTING, EDUCATORS
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.071 1 Accounting--Education
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 27 Mar 2018 04:31
Last Modified: 25 Nov 2021 07:01
URI: http://repository.ub.ac.id/id/eprint/9012
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