PROFIL DAN LEARNING OUTCOMES LULUSAN PENDIDIKAN AKUNTANSI SEBAGAI REFERENSI LPTK DALAM MENYIAPKAN GURU AKUNTANSI BERMUTU

Abstract

ABSTRAK

Tujuan penelitian ini adalah menetapkan profil dan learning outcome lulusan Program Studi Pendidikan Akuntansi FKIP Universitas Sebelas Maret. Penetapan profil dan learning outcome ini  dimaksudkan untuk membantu pemerintah dalam menyiapkan guru akuntansi yang bermutu menurut persepsi mahasiswa, alumni, dosen, pengguna lulusan, Asosiasi Profesi, dan pengambil keputusan. Sumber data penelitian ini adalah 96 orang mahasiswa, 248 orang alumni, 15 orang dosen, 15 orang pengguna lulusan, Asosiasi Profesi Pendidik Akuntansi Indonesia, dan Ketua Program Studi Pendidikan Akuntansi FKIP UNS. Pengumpulan data dilakukan  melalui observasi, dokumentasi, dan FGD. Data hasil penelitian dianalisis menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa (1) Profil Lulusan Program Studi Pendidikan Akuntansi  adalah calon guru SMK, SMA dan yang sederajat untuk mata pelajaran akuntansi yang meliputi: pengantar akuntansi dan keuangan, pengantar ekonomi dan bisnis, program pengolah angka/spreadsheet, perbankan, akuntansi perusahaan jasa dan dagang, akuntansi keuangan, komputer akuntansi, akuntansi perusahaan manufaktur, dan administrasi pajak; calon instruktur akuntansi pada program pendidikan non formal; edupreneur pada bidang akuntansi dan keuangan; peneliti muda bidang pendidikan akuntansi dan keuangan; dan asisten akuntan, (2) Learning outcomes yang diharapkan meliputi sikap, pengetahuan,  keterampilan umum dan khusus, karakter serta transferable – soft skills yang relevan dengan tuntutan masyarakat luas

ABSTRACT

The objective of this research is to stipulate the profile and learning outcome of the graduates of the Study Program of Accounting Education, the Faculty of Teacher Training and Education, Sebelas Maret University. It is intended to help the Indonesian government to prepare the qualified teacher of Accounting subject matter according to the perceptions of alumni, lecturers, stakeholders, profession associations, and decision makers.The data sources of research were 96 students, 248 alumni, 15 lecturers, 15 stakeholders, Association of Accounting Educator Profession of Indonesia, and Chief of the Study Program of Accounting Education, Sebelas Maret University. The data of research were collected through observation, documentation, and FGD. They were analyzed by using the qualitative approach.The results of research show that (1) the profile of the graduates of the Study Program of Accounting Education includes the prospective teachers of Accounting subject matter for Vocational High Schools and Senior Secondary Schools who major in Introduction to Accounting and Finance, Number Processing/Spreadsheet, Banking, Accounting of Service and Trading Company, Financial Accounting,  Accounting Computer, Accounting of Manufacturing Company, and Tax Administration; prospective Accounting instructors at non-formal education programs;; edupreneurs in the field of accounting and finance; junior researchers in the field of accounting and finance; and assistant accountants, and (2) the learning outcome expected includes attitude, knowledge, general and special skills, characters, and transferable soft skills which are relevant with the demands of the general public.

Kata kunci: Profil lulusan, Learning outcomes, transferable – soft skills