Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS
The changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting majo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bina Nusantara University
2012-05-01
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| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1278 |
| _version_ | 1797728621449707520 |
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| author | Holly Deviarti Heny Kurniawati |
| author_facet | Holly Deviarti Heny Kurniawati |
| author_sort | Holly Deviarti |
| collection | DOAJ |
| description | The changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school), training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge. |
| first_indexed | 2024-03-12T11:16:41Z |
| format | Article |
| id | doaj.art-6c603722153549998e333779ca9c800a |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T11:16:41Z |
| publishDate | 2012-05-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-6c603722153549998e333779ca9c800a2023-09-02T01:58:28ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532012-05-0131425110.21512/bbr.v3i1.12781145Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRSHolly Deviarti0Heny Kurniawati1Bina Nusantara UniversityBina Nusantara UniversityThe changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school), training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.https://journal.binus.ac.id/index.php/BBR/article/view/1278IFRS, accounting, vocational high school, curriculum |
| spellingShingle | Holly Deviarti Heny Kurniawati Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS Binus Business Review IFRS, accounting, vocational high school, curriculum |
| title | Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS |
| title_full | Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS |
| title_fullStr | Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS |
| title_full_unstemmed | Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS |
| title_short | Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS |
| title_sort | evaluasi kurikulum sekolah menengah jurusan akuntansi menjelang ifrs |
| topic | IFRS, accounting, vocational high school, curriculum |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/1278 |
| work_keys_str_mv | AT hollydeviarti evaluasikurikulumsekolahmenengahjurusanakuntansimenjelangifrs AT henykurniawati evaluasikurikulumsekolahmenengahjurusanakuntansimenjelangifrs |