PERSEPSI TENTANG AKUNTANSI: STUDI KUALITATIF DALAM KONTEKS STIKOM SURABAYA

Abstract

Accounting is one of favorite subject for high scholl students who are interested in the socio-humanistic field of study. The accountant profession is also considered by community having broader job opportunities. However, accounting professionals are still limited, as in Stikom Surabaya where the numbers of new accounting students are lesss than other majors. This fact needs to be explored so accurate reasons can be identified and particular information on the less interest on studying accountancy in Stikom Surabaya can be provide for further considerations. Therefore, this study applied qualitative analysis with an interpretive approach. The techniques for data collection where data collection where through Focus Group Discussion (FGD) and interviews. The respondents where 29 people consisting of high school students (class) XII, prospective applicants, accounting students in all levels, non accounting students, accounting teachers, school counsellors and parents. As the resulst, this study councluded that each participant had different perceptions on accounting study and the accounting profession. Most respondents argued that accounting profession dealt with number, had in door office activities, a boring job and serious profession and had no sense of humor. Overall, an accountants is considered as an introvert person. The respondent also conveyed that accounting subject was difficult owing to many calculations and formulas, that the accounting carrier was not prospective for the next 10 years and that the proffesion had highest risk that other professions. Moreover, the respondents mostly had no information that Stikom Surabaya provides accounting study. They just acknowledged that Stikom was imaged as the campus of engineering, information technology and design.
Keywords: Accountant Profession, Accounting Study, Perception about Accounting