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 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 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 THE PROFESSIONAL GRADUATES OF ACCOUNTING EDUCATION THINKING SKILL PROBLEM SOLVING LISTENING SKILL WRITING SKILL COMPUTER SKILL QUANTITATIVE SKILL SPEAKING SKILL RESEARCH SKILL INTERPERSONAL SKILL SKILL COMMON SENSE ETHICS MOTIVATION PROFESSIONAL CONFIDENCE PROF APPEARANCE PLEASANT PERSONALITY ASSERTIVENESS LEADERSHIP CHARACTER KNOWLEDGE: ACCOUNTING BUSINESS OTHERS

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