JOGJAKARTA (KU) - For some students or new students, studying accounting is an unattractive and boring activity. They find it difficult to comprehend and understand accounting. No wonder, if they only know accounting to the extent 'of debit and credit'. In fact, the problems in learning and understanding of accounting will hamper the search and development of accounting as a science that actually has a broader scope. Don't give up! Now the problem is already solved, some lecturers from the Faculty of Economics and Business UGM have introduced math-based innovative learning in accounting.
"We don't need to give up, now we have already found an innovative method of learning that is correct and easy for financial accounting course. This method is actually proposed by Indonesian people themselves," said Dr. Sony Warsono, MAFIS, Akt., in workshop entitled Understanding Innovative Learning Method of Introduction to Financial Accounting in the Faculty on Friday (23/7).
Interestingly, Sony said that the method uses mathematics algebraic equation already learned by all students in their elementary education. "Although based on a simple algebraic equation, but the impact is very remarkable because it makes students enthusiastic and understand financial accounting well," he explained.
He added that with the new method, the learning does not only focus on accounting standards but also the prospect development of mathematical knowledge as pure science. Sony said that before finding this method, as a teacher, he and his colleagues had often tried to apply various techniques and tricks of learning in order to make students interested in financial accounting, but it always failed and was disappointing.
"Indeed, accounting has its standards, but we have to make sure that students really know the pluses and minuses. Don't introduce debit and credit before they understand accounting theories. We have empathy for students who don't understand the theory. We know (accounting), but students find it difficult," said the author of Accounting Reform, Revealing Bonded Rationality of Accounting Development.