Optimalisasi Unit Produksi Akuntansi Untuk Pembentukan Karakter Lulusan Yang Siap Menghadapi Mea

Nurul Widayati
Conference paper Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015 • October 2015 Indonesia

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(Bahasa Indonesia, 19 pages)


The economic crisis that hit the Southeast Asian region encouraged the Heads of member of ASEAN countries to establish the ASEAN Community approving Asean Charter. One of the ASEAN Economic Community pillars is building ASEAN Economic Community with the purpose of cooperation and integrity of the ASEAN region, commonly called ASEAN Economic Community. MEA will be applied at the end of 2015, one important thing should be well prepared is the quality of Indonesian human resources so they can compete with other ASEAN countries. Education in schools is one way to improve the quality of human resources. The school is an appropriate institution to form the character of graduates ready to face MEA, then teachers need to find methods, models, infrastructure, and form of activity or appropriate business unit. Graduates of Vocational school Accounting Program must also be ready to face the MEA. Accounting vocational school graduates are not only skilled as junior accountants, but also have to own a reliable and strong character enabling to compete with foreign labors. Through the accounting production units in the form of mini bank, fully managed and utilized by teachers and students can shape the character of graduates of vocational school Accounting program. Activities in the mini bank include preparing the workplace, serving consumers, offering service products of mini bank, performing transaction process from making proof of the transaction to preparing financial statements. Through all these activities, learners are expected to directly apply the knowledge of accounting, to practice of serving customers, to communicate with customers, to collaborate, and as a means of forming the values of character education consisting training the feeling, the hearth, the thought and physical.





Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015

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