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"The accounting profession has lately been the subject of severe criticisms concerning it's ethical behaviour. One of the ways thought to be the solution to this type of behaviour is to conduct the education of ethics in the accounting curriculum, and this is done in Indonesia through the subject of Business and Profession Ethics. The objective of the study is to give input for the method and topics relevant for the accounting ethics education in Indonesia. Researches for this topic was conducted by interviews and questionairres. The subject of the research were accounting practitioners and students. So far the accounting ethics education in Indonesia has been very American or-ionic:I This is unsuitable because ethical conduct is greatly influenced by the business environment and the cultural system, from which there is a big difference between Indonesia and the United States. The enforcement of accounting ethics is hard in Indonesia since there is no law to support it, and accountants claim they have trouble in the application of ethics since they do business in a corruptive world. While the accountants realise that their ethical conduct has not been maximal, the public expects too much of the profession and this widens the expectation gap. The education of accounting ethics in Indonesia must teach the applicability of ethics in the Indonesian business environment by discussing accounting ethical misconducts that has occurred. Ethics must be taught in a way of moral encouragement through religious values, since there is no law enforcement. Topics to be taught must include those that will reduce the expectation gap, such as the accountants' role for the combat of corruption or in environmental accounting. The lecturer must also be paid attention to, since they have a big role in influencing the student's ethical perception."

"Volume 20 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations."

"Advances in Accounting Education: Teaching and Curriculum Innovations publishes articles that explain how teaching methods or curricula/programs in accounting can be improved. The series includes both non-empirical and empirical articles. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant trade-offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate."

"Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan persepsi antara mahasiswa jurusan akuntansi dan dosen akuntansi tentang Etika Profesi Akuntan dan Prinsip Etika Bisnis apabila dilihat berdasarkan status, usia, jenis kelamin, tingkat pendidikan dan lama pengalaman kerja. Hasil analisis pertama dalam penelitian ini menunjukkan bahwa tidak terdapat perbedaan persepsi antara mahasiswa jurusan akuntansi dengan dosen akuntansi tentang etika profesi akuntan dilihat berdasarkan usia, jenis kelamin, tingkat pendidikan dan lama pengalaman kerja. Sedangkan hasil analisis kedua dalam penelitian ini menunjukkan bahwa bila dilihat berdasarkan status, usia dan tingkat pendidikan terakhir maka terdapat perbedaan persepsi tentang prinsip etika bisnis.

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The purpose of this study was to discover the perception differences between accounting student and lecturer about Professional Ethics and Principles of Business Ethics based on their status, age, gender, academic background (educational level) and working experience. The first result of the analysis in this study shows that there is no perception difference between student and lecturer about professional ethics, viewed by age, gender, academic background and working experience. The second result of this research shows that based on status, age and academic background level, there is perception difference about business ethical principle between student and lecturer."

"Penelitian ini mencoba memaparkan mengenai persepsi mahasiswa dan dosen tentang pendidikan etika profesi akuntansi. Tujuan dilakukannya penelitian ini adalah untuk memberikan bukti empiris mengenai perbedaan persepsi tentang pendidikan etika profesi akuntansi antara mahasiswa dan dosen. Penelitian ini menggunakan metode survei dengan kuesioner. Kuesioner disebarkan kepada 134 dosen dan mahasiswa akuntansi di tiga universitas di Jakarta. Pengujian dilakukan dengan menggunakan uji beda (Independent samples t-test). Hasil dari penelitian ini adalah terdapat perbedaan persepsi antara mahasiswa dan dosen, dosen menganggap pendidikan etika profesi akuntansi lebih penting dibandingkan mahasiswa.

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This paper examines whether accounting stundents' perception on accounting ethics education are different from the perception of accounting lecturers. The purpose of this paper is to provide evidence about accounting students' and lecturers' perception on the importance of accounting ethics education. This study uses a survey instrument to elicit student and lecturer responses to various questions concerning accounting ethics education and analysed using Indepent-Samples T-Test. The results of this study conclude that there is a significant difference between students' and lecturers' perceptions about accounting ethics education, lecturers consider accounting ethics education more important than students."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis fenomena yang terjadi di PKN STAN mengenai kesiapan PKN STAN dalam mengimplementasikan KKNI, SN-Dikti, dan IES 4, motivasi mengadopsi pembelajaran professional values, ethics and attitudes, kesesuaian implementasinya dengan KKNI, SN-Dikti, dan IES 4, serta peran aktor dalam organisasi terhadap proses desain pembelajaran mengenai professional values, ethics and attitudes. PKN STAN merupakan salah satu perguruan tinggi kedinasan yang menyelenggarakan program pendidikan akuntansi dan lulusannya sebagian besar bekerja di pemerintahan. Penelitian ini menggunakan pendekatan studi kasus dan pendekatan kualitatif serta menggunakan institutional theory dalam menganalisis permasalahan penelitiannya. Penelitian ini menunjukkan bahwa desain pembelajaran PKN STAN mengenai professional values, ethics and attitudes telah sesuai dengan KKNI dan SN-Dikti, tetapi belum menerapkan IES 4. Dalam merespons konvergensi IES 4, PKN STAN menunjukkan kondisi normative isomorphism dan dinilai telah cukup siap untuk menerapkan standar tersebut dengan sistem pendidikan saat ini.

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ABSTRACTThis study aims to analyze the phenomenon that occurs in PKN STAN about the readiness of PKN STAN in implementing KKNI, SN Dikti, and IES 4, the motivation to adopt the learning of professional values, ethics and attitudes, the suitability of its implementation with KKNI, SN Dikti, and IES 4, as well as the role of actors in the organization of the learning design process of professional values, ethics and attitudes. PKN STAN is one of the official universities that organizes accounting education programs and graduates mostly work in government. This research uses case study and qualitative approaches and use institutional theory in analyzing research problem. This research indicates that PKN STAN 39 s learning design on professional values, ethics and attitudes has been in accordance with KKNI and SN Dikti, but has not implemented IES 4. In response to convergence of IES 4, PKN STAN shows normative isomorphism condition and is considered ready to apply standard with the current education system. "

"Etika pendidikan dan kebijakan pendidikan di Indonesia / Irmayanti Meliono -- Pedagogik yang relevan dengan penyelenggaraan sistem pendidikan nasional yang mencerdaskan kehidupan bangsa dan memajukan kebudayaan nasional Indonesia / Dr. Soedijarto -- Sekolah otonomi Sanggar Anak Akar, praksis alternatif pendidikan humanistik / Ibe Karyanto -- Pedagogik kritis dalam teknologi pendidikan / Edi Subkhan -- Eksistensi pendidikan tinggi seni rupa Indonesia / Sem C. Bangun -- Indonesia "generasi hafalan" / Slamet A. Sjukur -- Literasi kritis, alternatif melawan pendangkalan pembelajaran di sekolah / Bambang Wisudo -- Pedagogik kritis dan pengajaran bahasa asing / Jimmy Ph. Paat -- Melahirkan guru intelektual transformatif / Lody Paat -- Bangkrutnya warung kejujuran, kritik atas program-program anti korupsi di sekolah / Ade Irawan -- Mengapa pedagogik kritis yang berkeadilan sosial sulit dijadikan pedagogik bagi pendidikan formal "