| dc.description.abstract | Curriculum of Accounting is one of the factors that influenced tire quality of
accounting undergraduate students to challenge the business world. The proper design
of curriculum could increase the quality of students learning process and ended with
better quality of graduation. However, proper design is hard to measure, since it
involved the perception of the viewers, which, affected much by their interests.
Perception is a process by which individual give, organize and interpret their sensory
impression in order to give meaning to their environment. Perception affects people in
interpreting things that they should find to be a useful information.
Considering that fact, it would be interesting to investigate how is the design of
new curriculum of Higher Accounting Educations viewed by the related parties.
Investigation focused on what make the old curriculum differ with the new one, to
find out what is the perceptions of students and practitioners as one of party
concerned with Accounting- about the curriculum applied, especially by the issued of
the Decree of the Minister of Education no 232/U/2000 and Decree no 045/U/2002.
The population of this research is 80 accounting students of FE Fill-ending stage
of study- and 20 practitioners from various business backgrounds at Yogyakarta. The
range of the research spans from January to June 2004. After the selection process,
there were 60 students and 12 practitioners taken as respondents of the research.
Fins research was a qualitative research that used the data gathered from the
questionnaires spread to respondents about their perception toward the relevance of
courses classification and courses contributions to knowledge, character, and skill in
new accounting curriculum to the business needs.
The independent variables used were the courses that make the old and new
curriculum differed slightly, which then classified based on the characteristics
similarity. There were five classifications, where each classification, except tor
Islamic Economics (second classification), consisted of several coiuses. The
classifications were: new courses (first classification), Crammed Course (second
classification), Shifted category course (third classification). Changing SCS load
course (fourth classification), and eliminated course (classification).
The result of this study showed that there were no significant difference between
the perception of students and practitioners toward the classification in new
curriculum in FE-UIJ. Partially, from the 33 courses investigated, 8 courses showed
significant results. Consist of 1 course from first classification, 2 courses from fourth
classification, and 5 courses from fifth classification. | en_US |
