Syariah Accounting Include Character Building in Accounting

Department at Universitas Negeri Medan

Anggriyani

, Nasirwan

and Azizul Kholis

Faculty of Economics, Universitas Negeri Medan, Medan -Indonesia

Keywords: Interactive Learning Model, Mind Mapping and Character Building and Character Building, KDBK Syariah

Accounting

Abstract: Problems in this study is the result of studying the Syariah Accounting courses that students have not showed

significant results. The acquisition of student value is relatively unfavourable because of the lack of precise

learning method that has been used, Thus affecting the low of students' reasoning. Therefore, Researchers

offer Mind Mapping and Character Building as a solution in improving student achievement. Mind Mapping

and Character Building aims: (1) To know whether Mind Mapping and Character Building in KDBK Syariah

Accounting feasible to be used in the student. (2) To direct and guide lecturers in improving the quality of

learning through Mind Mapping and Character Building. (3) Become a training tool for reviews their lecturers

to publish research results in scientific journals, both locally and Nationally accredited. This study will run

and be done within 6 years of the whole course of KDBK Syariah Accounting. The subjects of this study are

students majoring in accounting who take Syariah Accounting courses. Data analysis in this research using

quantitative descriptive analysis. All the data collected is Analyzed by descriptive statistical techniques that

are quantitatively segregated by category to sharpen judgments in drawing Conclusions. The result shows that

Mind Mapping and Character Building is very suitable for students in accounting KDBK Shariah and proven

to improve the quality of learning and can be a reference in the research result of lecturer in the scientific

journal. There is also an invention where there are differences in students' understanding of the Syariah

Accounting courses using Mind Mapping and Character Building between reviews those methods and reviews

those that do not.

1 INTRODUCTION

Universitas Negeri Medan (Unimed) or Medan State

University have different business course of which

the Accounting Studies Program. Unimed through the

department should play a role in producing graduates

who are professional and competent in various fields.

On the other hand, the vision of the Department is

Excellence in Science and Application of Accounting

at the Regional Level in 2020 (Strategic Finance,

2016), this means that the Accounting Department

Unimed must produce graduates with high

competitiveness. Graduates with a qualification can

only be generated through professional academic

services so that the learning process becomes more

quality and keep abreast of the latest technology can

be optimized.

Shari'ah economic growth during the last 10 years

is very significant with an increase of 33.2% ± (FSA,

2015). Along with the development of Syariah in

Indonesia's economy, it gives a signal that Syariah

Accounting services is very important. Therefore,

universities must produce graduates prospective

professional accountants in the field of Syariah, the

public and government and management accountant.

To generate prospective professional accountants in

the accounting field Shari'ah then it should be a

learning process that is applied in the Accounting

Department in Indonesia to be able to compete

globally. Graduate has the potential to be a leading

driver to win the competition Syariah Accounting

services in Indonesia and ASEAN level. It can be

obtained when the subject has a quality learning,

especially in the field of Syariah in accordance with

global demands. These tasks are then carried by

Anggriyani, ., Nasirwan, . and Kholis, A.

Syariah Accounting Include Character Building in Accounting Department at Universitas Negeri Medan.

DOI: 10.5220/0009493409310937

In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 931-937

ISBN: 978-989-758-432-9

931

Unimed accounting majors to produce a reliable

professional accountant in Syariah Accounting.

Based on the 2016 curriculum-based KKNI,

especially KDBK Syariah Accounting so subjects

will start to be taught in the first semester of 2018 for

the whole of 2018 the student of third semester

majoring in Accounting. Therefore unquestionable

teaching preparation, teaching materials, instructional

media, as well as the Learning Method Plan per

semester (RPS) conducted lecturers. The RPS

contract covers lectures and syllabus of lectures. In

the course contract must be stated that the task 6 Task

Routine (TR), Critical Book Report (CBR), Critical

Journal Review (CJR), Mini Research (MI), Project

(PR), and Idea Engineering (RI). The sixth task is

believed to answer the demands of KKNI that

Unimed accounting graduate in Accounting KDBK

Syariah is expected quality behavior, synchronized

and integrated with accounting KDBK Syariah

graduates at national and international levels.

Based on the experience of teaching the course

curriculum of Syariah Accounting time 2014 is

positioned as elective courses can show some results

as follows: first the average enthusiasts who choose

Syariah Accounting subjects during the last three

years as follows, for 2014 applicants Syariah

Accounting of 16 people, or approximately 17.77%

of the 90 number of students majoring in accounting

class of 2011. for 2015, interest in Syariah

Accounting totaling 20 people, or approximately

21.27% of the 94 number of students majoring in

accounting class of 2012. Similarly to accounting

enthusiasts Syariah Accounting 2016 amounted to 27

people, or approximately 27.83% of the number of

students majoring in accounting 97, 2013. , for 2017

interest in Syariah Accounting totaling 106 people, or

approximately 96.36% of the 110 number of students

majoring in accounting class of 2014. Finally, for

2018 interest in Syariah Accounting totaling 126

people, or approximately 96.67% of the 129 number

of students majoring in accounting class of 2015.

Completely force can be seen from table 1 below.

Table 1 also shows a slight increase in interest in

choosing courses in Syariah Accounting .

Second, the average value of students who take

courses in Syariah Accounting during the last three

years is as follows, for 2014 students who get an A

are as many as 3 people (19%) and the value of B as

many as 13 people (81%) of 16 of 2011 the number

of students who take courses in Syariah Accounting.

For 2015 Students get an A are as many as four people

(20%) and the value of B as many as 16 people (80%)

of the 20 people the number of student class of 2012

took a course in Syariah Accounting. For 2016,

students who get an A are as many as six people

(25%) and the value of B as many as 24 people (75%)

of the 27 people the number of student class of 2013

who took a course in Syariah Accounting. For 2017,

students who get an A are as many as six people

(35%) and the value of B as many as 24 people (65%)

of the 27 people the number of student class of 2014

who took a course in Syariah Accounting. For 2018,

students who get an A are as many as six people

(50%) and the value of B as many as 24 people (50%)

of the 27 people the number of student class of 2015

who took a course in Syariah Accounting. The

explantion can be seen from Table 2 below.

Table 1: Number of Students Choosing Syariah

Accounting

Force

Sem/

Year

SKS

Avg.

value

Student

Acc.

Dept.

Acc

Student

Shari'ah

(%)

VII/

2014

2 90 90 16

17.7

VII/

2015

2 91 94 20

21.2

VII/

2016

2 94 97 27

27.8

VII/

2017

2 95 110 106

96.3

VII/

2018

2 96 129 126

96.6

Source: Preliminary Survey 2018 (data processing)

Table 2: The average value Students Choosing

Islamic Accounting

rce

Semester /

Year

Acc.

Studen

Syari'a

The average

value

A B C E

VII / 2014 16 19% 81% -

VII / 2015 20 20% 80% - -

VII / 2016 27 25% 75% - -

VII/2017 106 35% 65%

VII/2018 126 50% 50%

Source: Preliminary Survey 2018 (data processing)

Unquestionable independence due lecture scoring

Syariah Accounting courses to the curriculum in 2014

was only taught by a teacher. Expected in the first

semester of the year 2018 this course will be taught

by three lecturers for the entire 2016 curriculum

students are required to take courses in Studying

Syariah Accounting therefore it is necessary to do

research on learning problems associated with the

Syariah Accounting Semester Lecturing Plan ( RPS),

teaching materials, instructional media and teaching

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

932

methods. So the results are expected to produce

accounting graduates who have the competence to

compete globally.

This study focuses on the problems of teaching

methods in Accounting Sharia. This is important

because previous learning still using traditional

learning methods are still focused on the lecturer.

While modern learning method is a method of

learning-oriented students, means that all students are

required to learn, understand and summarize the

material to be studied at each meeting. Besides

lecturers participated as a facilitator of

encouragement and material provider and

information for all students. The learning method

chosen in this study is a Mind Mapping and Character

Building method.

In this study, the researchers believe using Mind

Mapping and Character Building in teaching

accounting courses, students are expected Syariah

Accounting able to explore science, Syariah

Accounting by using mind mapping method and

Character Building to produce professional

competence in the field of Syariah Accounting.

Based on the above research background

exposure, then the problem can be formulated as

follows:

1. Is the Mind Mapping and Character Building

learning methods can increase student

competency in Syariah Accounting?

2. Is the Mind Mapping and Character Building

teaching methods to encourage the use of the

direction in learning Syariah Accounting?

2 THEORICAL FRAMEWORK

2.1 Mind Mapping and Character Building

Mind Mapping and Character Building can be

defined as a revolutionary system in the planning and

making of records that have changed the lives of

millions of people around the world (Michael Gelb in

Buzan, 2007: 179-181). Making the Mind Mapping

and Character Building is based on the workings of

the brain's natural and able to ignite sparks of

creativity in the brain because it involves both the left

and right hemispheres. Inventor of the first Mind

Mapping and Character Building Barbara Prashing,

then popularized by Michael Gelb in 1970. (Tony

Buzan, 2007: 179-181).

According to Porter & Hernacki (2008: 152-159):

Mind Mapping and Character Building can also be

called a thinking map. Mind Mapping and Character

Building is also a method overall record in one page.

Mind Mapping and Character Building using visual

reminders and sensory in a pattern of related ideas.

The mind map or Mind Mapping and Character

Building is basically using visual images and other

graphics infrastructure to form an impression of the

brain. Mind Mapping and Character Building method

is a new method to record the operation adapted to the

operation of the two sides of the brain (the left brain

and right brain). This method teaches to record not

only use image or color can increase to 99% the

greatness of the human brain has not been used

optimally.

2.2 Islamic Accounting Course

Syariah Accounting strongly related to studies Turath

and ideology of Islam, and the determination of the

basic rules of accounting in accorandce with Islam.

Also related to the studies on the implementation of

those ideas in modern times, especially in companies

or institutions that would impose Islamic law in the

transaction, such as Islamic banks, insurance

companies Islam, as well as institutional investors

and capital Islamically.

Accounting grounding Sharia is the Koran that

focuses on accounting in surat al-Baqarah QS 282

which describes the functions of recording (kitabah),

the base and its benefits. " If you have account

payable , make a written ........ "While other verses

that also explicitly explain the accounting concepts in

the Quran is Ash-Syu'ara paragraphs 181-184 of the

improvement measures and weights properly;

command do not harm humans on their rights and fear

of God. Al-Hujarat paragraph 6, of the auditing

process (tabayyun) carefully and correctly without

inflicting a calamity or andger to others. Al-Israa QS

35, which describes the measurement in the form of

post- post made in the balance sheet.

Syariah Accounting is included in the field of

accounting KDBK Shari'ah which includes therein

Accounting, Banking Syariah, Islamic economy, Fiqh

Muamalah, Financial Management Syariah, Syariah

Financial Accounting, Capital Markets and Financial

Syari ' ah, Accounting Theory Syariah, Syariah

Examination and Accounting Seminar Sharia.

Courses in Syariah Accounting KDBK will always

experience growth and is likely to increase with the

development of the Shari'ah entity. Departing from

the growing concentration in Accounting Accounting

Department Faculty of Syariah at Unimed expected

Accounting department of Sharia. No doubt will

appear Economics Faculty of Syariah. This statement

is in accordance with the realities of Others like

Airlangga University and Brawijaya University have

formed a department or Accounting Department of

Sharia.

Syariah Accounting Include Character Building in Accounting Department at Universitas Negeri Medan

933

2.3 Research Accomplished

Researchers have done a search was on previous

studies and found several studies, first study using

Mind Mapping and Character Building methods

that focus on education and not in Accounting.

Second, the focus of research in the field of

accounting elusive. Accounting is consistent with

Sharia. The study, using Mind Mapping and

Character Building is as follows: First,

Kusmintayu, Kelvin, Anindyarini (2012) found by

the study there was an increase in students'

speaking skills with the adoption of Mind Mapping

and Character Building. In addition, there is also a

quality improvement and learning process of

students' speaking as indicated by the increase in

activity and motivation of students. Improvement

was also demonstrated by the increase in the

percentage of speaking and Character Building.

Accounting research related to Syariah are as

follows, first, Pratama (2015) showed that non-

Muslim students an understanding of the Syariah

Accounting courses can be followed well but have

trouble understanding experienced by non-Muslim

students are in terms in Syariah Accounting.

Second, research Kamyanti and Rahmanti (2014)

with the finding that through a dialogical approach,

students can critically examine the financial

management practices of Syariah that have been

away from the Shari'ah values and propose

alternative solutions. Besides learning to formulate

dialogical learning materials based Financial

Management Syariah latest themes and needs in a

coherent constructive ability. Third, Mauludi

(2014) with the finding that the accounting rules of

the Shari'ah has special characteristics that

distinguish the conventional accounting, the

accounting rules of Shari'ah must conform with the

norms of Islamic society.

3 RESEARCH METHOD

This research was conducted at the Department of

Accounting Faculty of Economics, University of

Medan odd semester of 2017/2018 academic year.

The timing of the May until December 2018.

Product development learning method Mind

Mapping and Character Building in Syariah

Accounting by large groups and small groups and

then differentiate with other classes that are not

involved in the method of Mind Mapping and

Character Building as a controller results.

Development material substance and the

development of Mind Mapping and Character

Building method will be integrated in the following

steps:

1. A preliminary investigation, which includes:

a. Identify the learning needs and determine the

competency standards of Syariah Accounting

Courses

b. Doing learning analysis that had been done on

the Course Syariah Accounting.

c. Identify the characteristics and behavior of

student subjects early Accounting student of

Shari'ah ie 3rd semester.

d. Writing basic competence and indicator.

e. Write a benchmark reference test.

f. Develop a learning strategy that consists of,

(1). An explanation of the instructional

objectives, 2). Explanation of the relevance of

the contents of the lecture, (3). Explanation An

explanation of the subject matter or concepts,

principles and procedures that will be studied

learners, (4). Formative tests and feedback,

(5). Follow-up.

g. Developing learning materials for the course

Syariah Accounting for three meetings.

2. Making the Mind Mapping and Character

Building design learning methods, which include:

a. The collection of material infrastructure Mind

Mapping and Character Building Method

b. Develop and create interactive learning media

c. Review and test the product in order formative

evaluation and revision of the results of

applying the method Mind Mapping and

Character Building that takes place on an

ongoing basis

Data Analysis Technique

Analysis of the data in this study using qualitative

descriptive analysis. All data were analyzed with

descriptive statistical technique that is qualitatively

separated by categorysharpening judgment in

drawing conclusions. Qualitative data in the form of

the statement is very less worthy, less deserving,

moderate, decent and very Worthy of the results of

focus group then explored in depth through

observation and documentation as analysis.

4 RESULT

4.1 Overview Students

Students who are the subject of this research

consisted of 39 people from class B courses 3rd

semester Syariah Accounting courses University of

Medan where the stretcher classroom use Mind

Mapping and Character Building as a learning

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

934

method. There are 16 sessions in one semester, and

the contract lectures included six tasks are tasks

routine (TR), Critical Book Report (CBR), Critical

Journal Review (CJR), Mini Research (MI), Project

(PR), and Idea Engineering (RI). The sixth task is

believed to answer the demands of KKNI that

graduates are expected to be matched, synchronized

and integrated with the Accounting KDBK Syariah

graduates at national and international levels.

On the other hand, this study tested the

understanding of students who take courses but do not

apply the Syariah Accounting methods Mind

Mapping and Character Building in the learning

process. Students who become the subject of study

amounted to 43 people who come from a class A 3rd

semester courses Accounting.

4.2 Implementation of Mind Mapping and

Character Building

Pre-Test

Researchers tested students' understanding by

holding pre-test, the obtained results as Table 3

below:

Table 3: Pre-Test Results

For

ass

Sem/

Year

Acc.

Stdnts

Shariah

While the value of

90-

100

80-

70-

III /

2018

42 50% 35% 13%

III /

2018

39 70% 20% 8%

Source: processed data, 2018

Based on the pre-test that has been carried out, a

number of 39 students of the third semester the class

B method Mind Mapping and Character Building as

a learning method showed 35% achieved grades in

the range 70-79. The value range entry to category C

in the ratings. As many as 2% gain value in the range

of <70 or category E. For the student to class A are

not using Mind Mapping and Character Building

shows not much different from the beginning of the

lecture sharia accounting capabilities.

Mid-Test

After the learning process in a semester and a half

meeting, researchers conducted tests students'

understanding by organizing mid-test. Then we obtain

the results of Table 4 as follows:

Table 4: Mid-Test Results

Force

ass

Sem/

Year

Acc.

Stdnts

Shariah

While the value of

80-

70-

III /

2017

2.3

38.0

52.3

7.1

III /

2018

41.

33.3

25.6

Source: Data processed, 2018.

Based on the mid-test has been carried out, a

number of 39 students of the third semester the class

B using Mind Mapping and Character Building as a

learning method to get the 41, 02% are getting value

range 90-100, 33.33% and 25.64% who get the value

range 80-89 and 25.64 are gaining value in the range

70-79. As much as 0% gain value in the range of <70

or category E.

Value Daily Student

Routine Tasks (TR)

Researchers tested students' understanding by

performing routine tasks, the obtained results of

Table 5 as follows.

Table 5: Routine Task Results

Forc

ass

Sem/

Year

Acc.

Stdnts

Shariah

While the value of

90-

100

80-

70-

III /

2018

39 10% 90% 0%

Source: Data processed, 2018.

Critical Book Report (CBR)

Researchers tested students' understanding by

holding a book critical report, the obtained results of

Table 6 as follows:

Table 6: Critical Book Report Results

Force

ass

Sem/

Year

Acc.

Stdnts

Shariah

While the value of

90-

100

80-

70-

2016 B

III /

2018

39 35% 65% 0% 0%

Source: Data processed, 2018.

Critical Review Journal (CJR)

Researchers tested students' understanding by

holding a journal critical review, the obtained results

table 7 as follows:

Syariah Accounting Include Character Building in Accounting Department at Universitas Negeri Medan

935

Table 7: Critical Review Journal Results

Force

ass

Sem/

Year

Acc.

Stdnts

Shariah

While the value of

90-

100

80-

70-

III /

2018

39 40% 60% 0%

Source: Data processed, 2018.

Mini Research (MR)

Researchers tested students' understanding by

organizing a mini research, the obtained results of

Table 8 as follows:

Table 8: Mini Research Results

Force

ass

Sem/

Year

Acc.

Stdnts

Shariah

While the value of

90-

100

80-

70-

<70

III /

2018

39 50% 50% 0% 0%

Source: processed data, 2018

Idea Engineering (RI)

Researchers tested students' understanding by

conducting engineering ideas, the obtained results of

Table 9 as follows

Table 9: Idea Engineering Results

Force

ass

Sem/

Year

Acc.

Stdnts

Shariah

While the value of

90-

100

80-

70-

<70

III /

2018

39 30% 70% 0% 0%

Source: processed data, 2018

Project (PR)

Researchers tested students' understanding by

organizing the project, the obtained results the

following table Table 10

Table 10: Project Results

Force

ass

Sem./Ye

Acc.

Stdnts

Shariah

While the value of

90-

100

80-

70-

III /

2018

39 30% 70% 0%

Source: processed data, 2018

Perspective Students against Mind Mapping and

Character Building Method

Perspective students sharia accounting subjects vary.

If seen from the reaction of class A then some

students think that the teaching method used is less

appropriate so that the students do not understand the

accounting material sharia. Most students still feel

that the question of pre-test so difficult.

Inversely with class B which uses Mind Mapping

and Character Building as a learning method. They

find that Mind Mapping and Character Building can

assist them in solving the pre-test. According to some

students of the Mind Mapping and Character Building

methods may increase interest in learning about

Syariah Accounting because with this method the

material covered to be more compact, dense, and

certainly interesting. In Character Building enter

Akidah, Ahlak, Syariah, Muamalah and Goodness

Amaliah.

5 CONCLUSIONS

Method Mind Mapping and Character Building can

improve students' reasoning and understanding of the

material, including courses in Accounting Sharia.

And also can improve learning and encourage faculty

to use Mind Mapping and Character Building method

in other courses. Analysis of the data in this study

using quantitative descriptive analysis. All data were

analyzed with descriptive statistical techniques that

quantitatively separated by category for sharpening

judgment in drawing conclusions. While the results

show that the first, Mind Mapping and Character

Building is very feasible method used on students in

Accounting KDBK Syariah and proven to improve

the quality of learning. Second, these results can be a

reference in faculty research results in scientific

journals. Third, there are differences in students'

understanding of the Syariah Accounting subjects

between the use of Mind Mapping and Character

Building methods that do not.

REFERENCES

Qur’an associated with the Syariah Entitiy

Borg, W., & V Gall, M.D. (1983). Educational Research.

An Introduction (4nd ed). New York & London:

Longman.

Djamarah, & Zain. (2006). Strategi Belajar Mengajar.

Jakarta: Rineka Cipta.

Hamalik, Oemar. (2005). Kurikulum and Pembelajaran.

Jakarta: Bumi Aksara

Kamayanti, Ari & Rahmanti Virginia N (2014). Melucuti

“Kerudung” Manajemen Keuangan Syari’ah

(Pembelajaran Berbasis Kesadaran Kritis Islami)

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

936

Mauludi, Ali (2014) Akuntansi syari’ah : Pendekatan

Normatif, Historis and Aplikatif, Iqtishadia Vol. 1 No.

1 Juni

Munadi, Yudhi. (2008). Media Pembelajaran: suatu

pendekatan baru. Jakarta: Gaung Persada Press

Otoritas Jasa Keuangan (OJK) (2015) Roadmap Perbankan

Syari’ah Indonesia tahun 2015-2019 accesed on 6 Mei

2017.

Peraturan Menteri Keuangan (PMK) Nomor

25/PMK.01/2014 tentang Akuntan Beregister Negara

accesed on 10 April 2017.

Pratiwi, Raisa (2015) Pemahaman Mahasiswa Non-

MuslimTerhadap Mata Kuliah Akuntansi Syari’ah

(Studi Kasus Di Jurusan Akuntansi STIE Multi Data

Palembang)

Renstra Akuntansi (2016) Rencana Strategis Jurusan

Akuntansi Fakultas Ekonomi Univeristas Negeri

Medan.

Sukmadinata, Nana. S. (2012). Metode Penelitian

Pendidikan. Bandung: PT Remaja Rosdakarya.

Sutrisno. (2012) Kreatif Mengembangkan Aktifitas

Pembelajaran Berbasis TIK, Referensi, Jakarta,

Cetakan Pertama.

Syariah Accounting Include Character Building in Accounting Department at Universitas Negeri Medan

937