THE IMPACT OF ENFORCEMENT OF MEA TO THE ACCOUNTING PROFESSION AND EDUCATION (STUDIES ON ACCOUNTING LECTURER AT UMJ, PTN/PTS AND OTHERS AROUND UMJ)

Abstract

This study aims to determine the perception of Lecturers on accounting faculty facing the implementation of the Asian Economic Community (AEC/MEA) in 2015 especially to the profession and accounting education. Hence, the researcher use 117 sample of respondents that consist of accountant lecturers on accounting faculty both state and private universities around UMJ. The data analysis technique used is descriptive analysis by grouping accumulation of questionnaire answers of respondents in an interval scale.

The result showed that the majority of respondents strongly agreed that the MEA is namely as a free trading of market. Therefore, it will lead to the high impact of labor mobility, the intense of competition, professional skills, foreign language skills, innovation, creativity and mastery of technology. For the accounting profession, MEA is an opportunity and also a threat to be recognized as the acceptance of accounting services refers to the Mutual Recognition Arrangement (MRA) or the ASEAN Federation of Accountants (AFA) agreed by ASEAN members. To the accounting education MEA is a challenge to produce the competency of school graduate. Respondents agreed that universities should make some changes to curriculum as an anticipating of the development of business  world  while  enhancing  the  quality  of  graduates  too.  The  competency-based on  curriculum  and character  (understand  the  differences)  is  one  of  solution  based  on  the  orientation  of  technical  mastery, encourage innovation and creativity, creating individuals who are able to solve the problem (problem solving). The curriculum should be flexible to the development of the business world. Means that the curriculum must adapt to the field condition or the business world.

Keywords: MEA, The accounting profession, Accounting education, Curriculum