Center for Good Corporate Governance FEB UGM, in cooperation with the Department of Accounting and Master of Accounting FEB UGM, on July 22 until July 23, 2010, successfully held a Book Review on “REFORMASI AKUNTANSI Membongkar Bounded Rationality Pengembangan Akuntansi” and Workshop on “Metoda Inovatif Pembelajaran Akuntansi Keuangan Pengantar.” This book, a work of Sony Warsono, MAFIS, Akt., Ph.D, is trying to raise and examine the current accounting system of learning that is considered to emphasize debit and credit mechanisms of classes, which makes students, especially entry-level students, find difficulty in understanding the essence of the basic accounting knowledge itself. Accounting is considered a science that is too mechanical, procedural, and relies heavily on the ability to memorize, so many researchers are proposing to eliminate the mechanisms of learning about debits and credits in the lectures. Therefore, the author of the book is in his attempt to introduce an alternative learning system of accounting by using a mathematical perspective. It is expected that the perspective of mathematics can break the perception of academics who had been considering the mechanism of debit and credit only as a result of the agreement or rule of thumb. Through this book review, readers are brought to see the effectiveness of the Accounting study system, which is based on a mathematical perspective, in increasing students’ and academics’ understanding of Accounting.
The event was opened by the Senior Vice Chancellor for Administration and Human Resources, University of Gadjah Mada, Prof. Ainun Na’im, M.B.A., Ph.D., followed by a presentation by Rimawan Pradiptya, M.Sc., Ph.D., and Ertambang Nahartyo, M.Sc., Ph.D., which introduces audiences to The Rational Choice Theory vs Bounded Rational Theory. In addition, the event was also filled by several expert speakers, including Prof. Zaki Baridwan, M.Sc., Ph.D., Prof. Dr. Slamet, M.B.A., Prof. Jogiyanto M. Hartono, MBA, Ph.D., and Setiyono Miharjo, MBA, Ph.D., with moderator Supriyadi, M.Sc., Ph.D., Mahfud Sholihin, M. Acc., Ph.D., and Lindrianasari, S.E., M.Sc.
This event consists of two activities. The first day is filled with discussion and dissection of the book “REFORMASI AKUNTANSI Membongkar Bounded Rationality Pengembangan Akuntansi.” The second day is used to strip completely math-based learning methods in Financial Accounting courses, particularly Introduction to Accounting I. Enthusiasm, curiosity, participant events dominated by academics and students can be seen clearly in the question and answer session. This is because the method of accounting through the perspective of mathematics learning is a new thing in the world of accountancy education in Indonesia. Sony explains that this new method of accounting learning uses simple algebraic equations similar to basic education, so that it will make it easier for students, entry-level students in particular, who tend to have a phobia of accounting, to better understand the true concepts of financial accounting and help make accounting interesting as a lesson to be learned.
Sumber: cgcg_aya
