METAMORFOSIS KESADARAN ETIS HOLISTIK MAHASISWA AKUNTANSI IMPLEMENTASI PEMBELAJARAN ETIKA BISNIS DAN PROFESI BERBASIS INTEGRASI IESQ
ABSTRACT: The purpose of this
research is to perform the deep meaning from implementation of Business Ethics
and Profession Learning based on IESQ Integration (PEBI-IESQ). This PEBI-IESQ
function is to instill two holistic ethical values awareness on accounting
students. First, ethical awareness that has balance of intellectual, emotional
and spiritual values; second, there must be an ethical values inside the
accounting students when interact in an organization, and also inside the
accounting system/science itself. Our Research, carried out in Accounting
Department, Faculty of Economics, Brawijaya University. Using “methodological
polytheism” (qualitative-quantitative interrelation) called “Extension” of
“habitus” awareness concept in Bourdieu’s Generative Structuralism, to
emancipate empirical-sociological dominated education towards
metaphysics-sociological-spiritual enlightened education. The Result shows
that, first, all the students (215)
found an important common awareness, integrated
intellectual-emotional-spiritual values. Second, 115 students (53,49%) found
culminative awareness metamorphosis of “self” towards ultimate habitus that
give the students trigger to be an ethical accountant and wishful to construct
the new ethical accounting. Third, 79 students (36,74%) found middle awareness
with prior habitus that give the students to be an ethical accountant and to
implement more ethical accounting. Fourth, 21 students (9,77%) found unclear
awareness with standard habitus that give the students to become an ethical
accountant.
Penulis: Aji Dedi Mulawarman,
Unti Ludigdo
Kode Jurnal: jpakuntansidd1000049
