How to Improve Vocational Teachers’ Understanding in Governmental Accounting? An Experimental Study on Accounting Teachers from Vocational Schools in West Sumatera Province

DOI

10.2991/piceeba-19.2019.5How to use a DOI?

Keywords

capacity building, government accounting, new curriculum, vocational teachers, workshop

Abstract

Since the issuance of the new curriculum structure mentioned in SK Dirjen Dikdasmen No.130/D/KEP/KR/2017 brought many changes in curriculum structure include for vocational schools. Especially in accounting major, one of significant changes is the emergence of government accounting in curriculum with the subject “accounting practice of the institution and local government agencies”. The standard competency for vocational students related to this subject is students can be able in preparing local government financial statement. The problem is government accounting is a new thing for accounting teachers from vocational teachers, which they never teach before. This study aimed to use capacity building and workshop to improve teachers’ understanding in preparing local government financial statement. Research methods used is an experiment, which classified as pre-experimental (non design) by the method of the one group pretest – post test design. The results indicated that there are differences in teachers' understanding in preparing local government financial statement before and after got capacity building and workshop. It can be concluded that capacity building and workshop can improve the teachers’ understanding in preparing local government financial statement, so that the teachers’ should be ready to teach the new subject “accounting practice of the institution and local government agencies”.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Vita Fitria Sari
AU  - Mayar Afriyenti
AU  - Mia Angelina Setiawan
PY  - 2019/09
DA  - 2019/09
TI  - How to Improve Vocational Teachers’ Understanding in Governmental Accounting? An Experimental Study on Accounting Teachers from Vocational Schools in West Sumatera Province
BT  - Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)
PB  - Atlantis Press
SP  - 791
EP  - 797
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-19.2019.5
DO  - 10.2991/piceeba-19.2019.5
ID  - Sari2019/09
ER  -