Quality Assurance for Higher Education Accounting Program in Indonesia

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This paper*1 studies for the process of higher education reform for especially accounting program which is likely ideal and futuristic in Indonesia. Actually, the histrorical reform increases the quality of Indonesian higher education after the declaration of Indonesian independence on 17 August 1945. Indonesian Education Ministry has vision that all higher education programs in Indonesia can compete fairly with other from around the world. However, the government does not have economic capability to finance expensive qualified and internationalized standard of higher education, in turn placing the reform at the crossroad as well as not give fully the chance of higher education for a great number of poor people. On the other hand, the Indonesian people remember in their minds the spirit of "education for all," as a kind of `historical commitment' based on the Japanese legacy. The government has the responsibility for higher education for them. The program of higher education reform in Indonesia reflects the demands of external global advancements and internal changes relating to reformation spirit of post Suharto era. It can be predicted for the reform depends on its elements: autonomy, quality, access and equity. Accounting education program in Indonesia is divided as; (1) Diploma Program, (2) Undergraduate Program, (3) Postgraduate Program and (4) Professional Accounting Program (PAP). The 16 (40 percent) of the 40 PAP are not accredited yet. The significance of the reform is to provide opportunities for all citizens to a faultless learning process, inspiring and enabling individuals to develop to the highest potential levels throughout life that supports the individual to grow intellectually, be well equipped for work life, which contributes effectively to society.
2013-03-00

Quality Assurance for Higher Education Accounting Program in Indonesia

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