Enhancing Vocational Teachers’ Professionalism in Teaching Government Accounting

Abstract

The implementation of the 2013 curriculum in Vocational High Schools has introduced the field of government accounting in the vocational curriculum with the subject "accounting practicum for government institutions / agencies". The 2013 curriculum introduces the terms remedial and enrichment in the learning process. Enrichment is an activity given to fast group students so that they can develop their potential optimally by utilizing the remaining time they have. The challenge in the future of professionalism faced by teachers is how teachers can develop the existing potential for students who can quickly understand the material that has been given considering that the field of government accounting is a new field of accounting for vocational accounting teachers. This research use capacity building and workshop in order to enhance vocational accounting teachers’ professionalism in teaching government accounting by presenting local government financial statement for level head office and consolidation of local government financial statement. This research categorized as pre-experimental (nondesign) by the method of the one group pretest – posttest design. The results showed that there are differences on vocational accounting teachers’ understanding in presenting local government financial statement for level head office and consolidation of local government financial statement before and after got capacity building and workshop.