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Peran Guru Akuntansi dalam Mewujudkan Empat Pilar Pembelajaran melalui Accounting Simulation

Dini Octoria
Published October 2015

Abstract

The results of scientific thinking aims to provide insight for accounting teachers in optimizing its role to achieve the four pillars of learning through accounting simulation. The four pillars of learning consists of learning to know, learning to do, learning to be, and learning to live together. Accounting implementation of learning has experienced fairly rapid growth as evidenced by the implementation of a wide range of innovative learning models. Learners can achieve many accomplishments in the field of accounting in both the national and International levels, but after that learners have difficulty applying their knowledge to work using accounting science, both for themselves as well as in public life That is because learning accounting for only focuses on only two pillars of learning are learning to know and learning to do it, has not reached the pillars of learning to be and learning to live together. Through accounting simulation, the accounting teacher should show their creativity to show the real condition of life of the community into the classroom. The involvement of learners in simulating these conditions are expected to form a strong understanding of accounting concepts, so that students can apply the knowledge in accounting both for himself as well as in social life.

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