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UPAYA OPTIMALISASI POTENSI DESA CIBULUH MELALUI KEGIATAN PENGABDIAN Amelia Limijaya, Dkk
JURNAL PRODIKMAS Hasil Pengabdian Kepada Masyarakat Vol 2, No 1 (2017)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.28 KB) | DOI: 10.30596/jp.v2i1.1758

Abstract

The devotion activities undertaken in Cibuluh Village is one of the efforts to support the Nawa Cita program proclaimed by the government, especially the 3rd and 5th points, which is about building Indonesia from the periphery by strengthening the regions and villages within the framework of the unitary state and improving quality of life of Indonesians through the improvement of the quality of education and training, and in line with UNPAR's vision to "Become a humanum academic community that develops local potentials to the global level for the enhancement of human dignity and the integrity of creation". Cibuluh Village is a village located in Subang Regency, West Java, and has a number of potentials that can be developed, especially in the field of tourism and economy. The scope of this devotion consists of (1) the organization of financial recording training for UMKM and family entrepreneurs (2) proposing a number of points to maximize tourism potential owned by the village (3) discussion planning and further programming related to the preparation of the village strategic plan for the utilization of funds villages can be more optimal. It is expected that this devotional activity can contribute to the progress of Cibuluh Village and support the development of the regions and villages in Indonesia for mutual progress.
Accounting Ethics Education: What and How To Teach? Amelia Limijaya
Kajian Akuntansi Volume 20, No.1, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.4109

Abstract

For academics, accounting ethics education is a challenging field, not only because of the common perception that it is considered secondary to accounting technical courses, but also due to inconclusive results of its effectiveness on ethical behavior as well as uncertainty of what and how to teach. However, the recurring occurrence of accounting scandals as well support from accounting professional bodies on the importance of ethics in accounting curriculum, has contributed to the increasing attention given to accounting ethics. This paper tries to contribute to the growing accounting ethics literatures by reviewing the contents and learning methods. Eleven topic categories are suggested, along with fifteen learning methods which are inventoried from a number of literatures. Academics should try to discover interesting and unconventional methods to teaching ethics, to equip the traditional methods of teaching. It should be noted however, that the effectiveness of accounting ethics education does not rely only on having proper teaching materials and methods, but also on the institutional support and the learners’ commitment. Finally, three areas are identified to improve accounting ethics education, i.e. to develop a more principles-based approach, to shift the focus of ethics education to prevent ethical failures, as well as to take on a greater role of business ethics in general, including accounting ethics, to the society as a whole. Knowing the what and how aspects is expected to be a start in improving and fostering accounting ethics education.Keywords: accounting ethics education; teaching materials; teaching methods