06.2017 ~ Accounting For Life

MEA telah menjadi kesepakatan yang kita terima. Terbukanya pasar ASEAN menjadikan produk dan jasa dengan sangat mudah bergerak antar negara ASEAN tanpa penghalang yang berarti. Hal ini menuntut setiap negara untuk meningkatkan daya saing produk dan jasanya sehingga dapat berkompetisi secara regional.

Profesi akuntansi termasuk salah satu jasa yang telah dibuka dalam pasar terbuka ASEAN. Namun tidak semua profesi akuntansi dibuka, untuk profesi auditor masih belum dibuka dan menunggu terbentuknya profesi bersama ASEAN yang disebut sebagai ASEAN CPA. Akuntan dan calon akuntan mau tidak mau harus bersiap menghadapi persaingan pasar jasa yang semakin terbuka dengan meningkatkan kompetensi.

Berdasarkan data kementerian dikti, jumlah mahasiswa Akuntansi se-Indonesia berjumlah 265.498 yang berasal dari 589 PT, dengan dosen Akuntansi berjumlah 6.654 orang. Dengan lebih dari 35.000 lulusan Akuntansi setiap tahunnya. Untuk memenangkan persaingan di era MEA, akuntan tidak cukup mengandalkan kompetensi yang dimiliki saat ini. Setidaknya perlu area pengembangan sbb.:
1. Meningkatkan soft skills
Interpersonal skills: leadership, motivasi, komunikasi efektif, negosiasi, problem solving, dll. Intra-personal skills: integritas, profesional, character building, creative thinking, dll.
2. Terus tingkatkan kompetensi Tidak cukup sekedar memenuhi persyaratan minimal pendidikan profesionalisme berkelanjutan (PPL). Bila hanya memenuhi persyaratan PPL, maka belum memiliki keunggulan kompetitif dibandingkan akuntan lainnya.
3 Bangun networking Membangun networking yang kuat dan luas dengan individu dan institusi.
4. Memiliki sertifikasi akuntan profesional
Akuntan memiliki sertifikasi akuntan yang diakui internasional seperti: ACPA, CGMA
5. Memiliki integritas yang tinggi Bersaing tidak berarti menghalalkan segala cara, tetapi menjunjung kejujuran. Industri atau pemakai jasa akuntan profesional akan memilih akuntan yang berintegritas
6. Persiapan mental  menjadi “Player” Optimis menghadapi MEA dan tidak gentar dengan akuntan asing. Targetnya adalah berperan sebagai “Player”, bukan “Victim”.

Have you ever be a student of a school, if yes you might not surprise with the word “exam”. Which give you a full paper of number which contain a problem to solve whether an objective or subjective is. In learning, this just a kind of evaluation that used to know the knowledge development of each student. Based on test result, learning habit of a student  can be predicted. When it is good they go to the next level but when it is bad they go to remedial step.

Based on regulation of minister of education and cultural number 104, indicator of education outcome is in 2.67 point of four scale number. To past a level of competencies a minimum standard that a student should get is that number. This was a minimum criteria that a student should reach to past a remedial test.

Mostly people and teacher understand that criteria as a level of student success. Student come with problem when they fail on it. But there is another argument from the author and investor James Altucher about it, he said this not like listening which just like programming a computer. Where you take stuff in, you process it and you spit life back. Learning is different. It shatters your life. No matter what your financial, intellectual, and moral circumstances are, you will make terrible mistakes and have to deal with unexpected and unfair challenges. That aspect of life is largely out of your control, but you are always in control of your perception. 

Learning fail is just a process of a student to understand their ways of learning. School and learning process are just a path on establish a good habit of learning. The habit during this time tend to stick and become the foundation of your adult life. Establishing positive ones can be the difference between success and failure. 

We learn more from a failure, changing habit are just another way of the student to understand and take control to their learning process. So it is not just about fail or success, problem solving technic is what we develop during process, and this is what we need to teach to our student not just the learning material.

In fact many successes people may not related to their number they get in school but about what he passion are. The problem is how we build a student habit to dedicating their time and effort on acquiring a knowledge that give him an advantage. To answer this question we must understand them that when they as a student is the time they pay to learn, but when they have graduated, it's their chance to get paid to learn. This can be another logic reason of learning in school, compare to the same logic reason why many book said good people don’t learn to school.

On those perception we can see how humanize is outcome indicator number. We can see that level of failure on 2.67 digit is just a minimum criteria on a local school. What if we used it on district level criteria, a company level criteria, nation level criteria and global level criteria? For those question we can see it clearly that is habits everyone should master early on to set themselves up for a lifetime of success not just a number. 

The challenge left is how to make a learning become more enjoyable, how to build passionate student on learning. This are the real challenge for teacher in every school in the world. For now let’s we evaluate our learning habit.