Training Asisten –
Effective Teaching Method
Pembekalan Asisten dan Asisten Lab Baru
Departemen Akuntansi 2012
Dwi Martani
Ketua Departemen Akuntansi FEUI
Agenda
1
Karir Akuntansi
2
Kurikulum dan Kompetensi
3
Bagaimana Efektif Mengajarkan
Karir Asisten
 Asisten Lab  Asisten Dosen  Dosen
 Syarat Dosen
 S2 bidang Akuntansi – luar negeri
 Diangkat untuk menjadi dosen tetap  S3
 Dosen UI
 Karir untuk menjadi dosen tetap  kurang
jelas
 Dosen full time  basis di UI namun tetap
dapat menjalankan kegiatan lain tetapi tidak
full time
Dosen
 Aktivitas dosen  melaksanakan tridarma
perguruan tinggi
 Pendidikan  mengajar, menguji,
membimbing, menulis buku ajar, mendampingi
kegiatan mahasiswa
 Penelitian  publikasi jurnal, conference,
tulisan ilmiah lain
 Pengabdian masyarakat  training,
konsultasi, kajian regulasi negara
 Kegiatan lain  panitia, peserta seminar
Kepangkatan Dosen
 Jenjang jabatan akademik




Asisten ahli
Lektor
Lektor Kepala
Profesor  850
 Jenjang kepangkatan
 IIIB, IIIC, IIID
 IVA, IVB, IVC, IVD
Strategi SDM Departemen
 Persyaratan dosen  S2 Luar Negeri
 Kondisi tertentu 
 S2 DN, S3 LN
 S2 DN dan S3 DN dengan reputasi sangat baik
 Kualifikasi 
 Berkinerja baik dalam menjalankan Tri Darma PT
 Memiliki pengalaman praktik melalui PPA, training,
pengabdian masyarakat
 Memberikan kontribusi pada organisasi profesi, negara
 Dosen tidak tetap dipertahankan dengan jumlah
minimal, memiliki reputasi praktik / riset
Proses Menjadi Dosen





Asisten lab  Asisten Dosen  Dosen
Asisten dosen  sekolah LN  Dosen
Lulus  bekerja  sekola LN  Dosen
Sekolah LN  proses kompetisi beasiswa
Proses menunggu sekolah  bekerja di
dalam kampus, atau bekerja di luar
kampus
 Setelah sekolah  full time di kampus
Asistensi
 Mengembangkan kemampuan analisis dan aplikasi
suatu pengetahuan  relevan dengan praktik.
 Membantu mengembangkan proffesional skill
a)
b)
c)
d)
e)
Intellectual skills
Technical and functional skills  numeracy decision
modeling and risk analysis, measurement, reporting,
compliance with legislation
Personal skills  self management, professional skepticism,
decision making, initiative.
Interpersonal and communication skills
Organizational and business management skills
Asistensi
 Tidak mengulang teori yang diajarkan  cukup buatkan
mind map / chart rangkuman materi yang harus
dikuasai
 Berikan tips aspek teknis yang perlu pendalaman 
silabus, bedakan yang penting dan kurang penting atau
sekedar perlu.
 Fokus pada proses bukan hasil akhir
 Berikan kebebasan dalam melakukan proses 
dipengaruhi oleh kemampuan mahasiswa
 Jalin komunikasi dengan dosen dan juga asisten
 Koordinasi dengan asisten yang lain termasuk dengan
koordinator lab asisten
Tips
 Buat suasana kelas menarik
 Siapkan penguasaan materi – mahasiswa
pengin mengetahui sesuatu yang lain
 Pilih strategi di setiap pertemuan sehingga
asistensi menjadi menarik
 Biarkan mahasiswa belajar dan mengerjakan
sendiri
 Berperan sebagai fasilitator / teman
 Berikan penghargaan kepada mahasiswa 
sopan, keinginan untuk membantu
PENDIDIKAN SEBAGAI SISTEM
KURIKULUM :
SOFTWARE INPUT
SOFTWARE INPUT
HARDWARE INPUT
INPUT
MAHASISWA
PROSES
BM
EXTERNAL INPUT
OUTPUT
LULUSAN
Kurikulum
 Kurikulum merupakan rambu-rambu untuk menjamin
mutu dan kemampuan sesuai dengan program yang
ditempuh.
 Seperangkat rencana pengaturan berdasarkan standar
pendidikan tentang kemampuan dan sikap serta
pengalaman belajar dan penilaian yang berbasis pada
potensi dan kondisi peserta didik. (SK Mendiknas
045U/2002)
 Seperangkat rencana dan pengaturan mengenai tujuan,
isi bahan pelajaran serta cara yang digunakan sebagai
pedoman penyelenggaraan kegiatan pembelajaran untuk
mencapai tujuan pendidikan tertentu UU 20/2003
Sisdiknas
Kurikulum
 Alat untuk mencapai tujuan pendidikan
 Kurikulum dirancang fleksibel agar tujuan pendidikan dapat
dicapai dan mengantisipasi perubahan lingkungan.
 Bersumber pada visi, misi, tujuan dan strategi program studi.
 Bukan hanya komposisi dan susunan mata ajar tetapi
meliputi tujuan, kompetensi yang akan dicapai, materi,
metodologi dan evaluasi.
 Kurikulum dijabarkan dalam:





Profil lulusan
Kompetensi apa akan dicapai
Susunan mata ajar dan peta mata ajar
Buku rancangan pengajaran  silabus (untuk mahasiswa)
Satuan Acara pengajaran
Pendekatan dalam Kurikulum
Structure of
subject matter
Contentbased
approach
Content
transmission
Pendekatan dalam Kurikulum
Lulusan harus menguasai subjek
keilmuan, dengan asumsi akan
menunjukkan kinerja yang lebih
komprehensif setelah menguasai subjek
ilmu
Berorientasi pada penguasaan bidang
ilmu
Contentbased
approach
Seringkali terjadi kesenjangan antara
teori dan aplikasi praktek
Kurikulum disusun berdasarkan asumsi
dasar disiplin ilmu bukan berdasarkan
kebutuhan dan harapan masyarakat
Pendekatan Kompetensi dalam Kurikulum
Integration
Active
learning
Competency
-based
approach
Students/
professional
needs
Contextual
Pendekatan dalam Kurikulum
• Disusun berdasarkan tuntutan
kompetensi lulusan yg dibutuhkan
profesi dalam setting tertentu
• Asumsi : kemampuan kinerja tertentu
dapat dicapai jika kualitas intelektual
dibangun dengan dukungan materi
tertentu
Competency
-based
approach
• Pendidikan : “eksperimen”, atau
pengalaman belajar dalam setting
(situasi dan kondisi) tertentu untuk
mencapai kompetensi yang
diharapkan.
KEMAMPUAN
MINIMAL
PENGUASAAN
PENGETAHUAN,
KETRAMPILAN DAN
SIKAP SESUAI
SASARAN
KURIKULUM
PROGRAM STUDINYA
PENILAIAN OLEH
PERGURUAN TINGGI
SENDIRI
KOMPETENSI SESEORANG
UNTUK DAPAT MELAKUKAN
TINDAKAN CERDAS, PENUH
TANGGUNG JAWAB SEBAGAI
SYARAT UNTUK DIANGGAP
MAMPU OLEH MASYARAKAT
DALAM MELAKSANAKAN
TUGAS-TUGAS DI BIDANG
PEKERJAAN TERTENTU
PENILAIAN DILAKUKAN
OLEH MASYARAKAT
PEMANGKU KEPENTINGAN
Ciri-ciri Kurikulum Berbasis Kompetensi
 Menyatakan kompetensi secara jelas dari proses
pembelajaran
 Proses pembelajaran memberi bekal kepada
tercapainya kompetensi dan berfokus pada mahasiswa
(Student Centered Learning)
 Mengutamakan kesatuan penguasaan ranah kognitif,
psikomotorik dan afektif.
 Proses penilaian lebih ditekankan pada kemampuan
untuk mendemonstrasikan kognitif, psikomotorik dan
afektif.
Analisis Kebutuhan
Lulusan Perguruan tinggi diharapkan mempunyai
kompetensi ( 5 elemen kompetensi ) yang sesuai
kebutuhan stakeholders ,
berupa :
•
Kebutuhan masyarakat (societal needs)
•
Kebutuhan dunia kerja (industrial needs)
•
Kebutuhan profesional (professional needs)
•
Kebutuhan generasi masa depan (aspek vision)
•
Kebutuhan ilmu pengetahuan (aspek scientific)
KEPMENDIKNAS No. 232/U/2000 Pasal 1 dan 8:

Kelompok MPK (Pengembangan Kepribadian)  Kelompok
bahan kajian dan pelajaran untuk mengembangkan manusia
Indonesia yang beriman dan bertaqwa terhadap Tuhan Yang
Maha Esa dan berbudi pekerti luhur, berkepribadian mantap,
dan mandiri serta mempunyai rasa tanggung jawab
kemasyarakatan dan kebangsaan.
 Kelompok MKK (Keilmuan dan Keterampilan)  Kelompok
bahan kajian dan pelajaran yang ditujukan terutama untuk
memberikan landasan penguasaan ilmu dan keterampilan
tertentu.

Kelompok MKB (Keahlian Berkarya)  Kelompok bahan kajian
dan pelajaran yang bertujuan menghasil-kan tenaga ahli dengan
kekaryaan berdasarkan dasar ilmu dan keterampilan yang
dikuasai.
KEPMENDIKNAS No. 232/U/2000 Pasal 1 dan 8:
 Kelompok MPB (Perilaku Berkarya)  Kelompok bahan
kajian dan pelajaran yang bertujuan membentuk sikap dan
perilaku yang diperlukan seseorang dalam berkarya
menurut tingkat keahlian berdasarkan dasar ilmu dan
keterampilan yang dikuasai.

Kelompok MBB (Berkehidupan Bermasyarakat) 
Kelompok bahan kajian dan pelajaran yang diperlukan
seseorang untuk dapat memahami kaidah berkehidupan
bermasyarakat sesuai dengan pilihan keahlian dalam
berkarya.
SK. MENDIKNAS RI NO. 045/U/2002
TENTANG KURIKULUM INTI PENDIDIKAN TINGGI
ELEMEN KOMPETENSI
KURIKULUM
INTI
KURIKULUM
INSTITUSIONAL
Kompetensi
Utama
Kompetensi
Pendukung
Kompetensi
Lainnya
40% - 80 %
20% - 40%
0% - 30%
1. Landasan kepribadian.
2. Penguasaan ilmu dan ketrampilan.
3. Kemampuan berkarya.
4. Sikap dan perilaku dalam berkarya.
5. Pemahaman kaidah berkehidupan
bermasyarakat.
KOMPETENSI UTAMA
ditetapkan oleh kalangan Perguruan Tinggi, masyarakat profesi dan
pengguna lulusan.
KOMPETENSI PENDUKUNG & KOMPETENSI LAINNYA
ditetapkan oleh Institusi penyelenggara program studi
Tim KBK DIKTI
23
International Education Standard
24
International Education Standard
 IES 1: ENTRY REQUIREMENTS TO A PROGRAM OF
PROFESSIONAL ACCOUNTING EDUCATION
 IES 2: CONTENT OF PROFESSIONAL ACCOUNTING
EDUCATION PROGRAMS
 IES 3: PROFESSIONAL SKILLS
 IES 4: PROFESSIONAL VALUES ETHICS AND ATTITUDES
 IES 5: PRACTICAL EXPERIENCE REQUIREMENTS
 IES 6: ASSESSMENT OF PROFESSIONAL CAPABILITIES
AND COMPETENCE
 IES 7: CONTINUING PROFESSIONAL DEVELOPMENT: A
PROGRAM OF LIFELONG LEARNING AND CONTINUING
DEVELOPMENT OF PROFESSIONAL COMPETENCE
25
International Education Standard
Tujuan:
Meyakinkan bahwa calon akuntan profesional memiliki
pengetahuan profesional akuntansi yang memadai utk
menjalankan fungsinya dalam menghadapi lingkungan
yang kompleks dan berubah
26
IES 2
Tiga bidang utama:
 Accounting, finance, and related knowledge
 Organizational and business knowledge
 Information technology knowledge and
competence
27
Accounting, finance, and related knowledge
a.
b.
c.
d.
e.
f.
g.
financial accounting and reporting;
management accounting and control;
taxation;
business and commercial law;
audit and assurance;
finance and financial management; and
professional values and ethics.
28
Organizational and business knowledge
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
economics;
business environment;
corporate governance;
business ethics;
financial markets;
quantitative methods;
organizational behavior;
management and strategic decision
making;
marketing; and
international business and globalization.
29
Information technology knowledge and competence
a. general knowledge of IT;
b. IT control knowledge;
c. IT control competences;
d. IT user competences; and
e. one of, or a mixture of, the competences of, the
roles of manager, evaluator or designer of
information systems.
30
Skill – IES 3
 The skills professional accountants require are
grouped under five main headings:
a) Intellectual skills
b) Technical and functional skills  numeracy decision
modeling and risk analysis, measurement, reporting,
compliance with legislation
c) Personal skills  self management, professional
skepticism, decision making, initiative.
d) Interpersonal and communication skills
e) Organizational and business management skills
Value & Ethic – IES 4
 the public interest and sensitivity to social
responsibilities;
 continual improvement and lifelong learning;
 reliability, responsibility, timeliness, courtesy
and respect; and
 laws and regulations.
KEAHLIAN SEORANG AKUNTAN

Analytical/critical thinking
4,53

Risk Analysis
3,42

Written communication
4,39

Measurement
3,32

Oral communication
4,22

Project management
3,26

Computing technology
4,10

Customer orientation
3,23

Decision making
4,03

Change management
3,13

Interpersonal skills
3,94

Negotiation
3,13

Continuous learning
3,82

Research
3,08

Teamwork
3,81

Entrepreneurship
2,99

Business decision modeling
3,65

Resources Management
2,98

Professional demeanor
3,64

Salesmanship
2,61

Leadership
3,58

Foreign language
2,60
33
Taksonomi Bloom
34
Taksonomi Bloom
35
Taksonomi Bloom
36
Effective Teaching
37
MODEL PEMBELAJARAN
Reading
20%
Hearing words
30%
Looking at picture
PASSIVE
10%
Watching video
50%
Verbal
reciving
Visual
reciving
Looking at an exhibition
Watching a demonstration
Seeing it done on location
Participating in a discussion
Giving a talk
Doing a Dramatic Presentation
Simullating the Real Experience
90%
TINGKAT
MEMORISASI
Doing the Real Thing
ACTIVE
70%
Participating
Doing
TINGKAT
KETERLIBATAN
“The aim of teaching is simple:
it is to make student
learning possible”
Paul Ramsden, Learning to Teach in Higher Education, London,
Routledge, 1992:5
39
Social Context Of Learning
Learning Is A Form
Of Social Interaction
Learning Takes Place
Within Learning Communities
Learning Communities
Consist Of
Formal
Dimensions
40
Informal
Dimensions
Strategies for Successful Trainings



Principles of Adult Learning.
Active Learning.
Instructional Strategies.
Principles of Adult Learning



Need to know how adults learn best.
Adult learners have special needs.
Six characteristics of adult learners.
•
•
•
•
•
•
Are autonomous and self-directed.
Have a foundation of life experiences and
knowledge.
Are goal-oriented.
Are relevancy-oriented.
Are practical.
Need to be shown respect.
Learning Pyramid*
43
* National Training Laboratories for Applied Behavioral Sciences, Alexandria, VA.
Instructional Strategies








Quiz.
Games.
Role-playing.
Brainstorming.
Group problem-solving.
Lecture.
Simulation.
Case Study
The Learning Environment
“I know I cannot teach anyone anything.
I can only provide the environment in which
he can learn…”
Carl Rogers (1969)
45
Defining Student-Centred Learning
 Brandes & Ginnis (1986:12)
 “with student-centred learning, students are
responsible for planning the curriculum or at least
they participate in the choosing…the individual is
100% responsible for his own behaviour, participation
and learning”
 SCL also known as





46
flexible learning
independent learning
open/distance learning
participative learning
self-managed learning
Differences between SCL & Traditional
Learning
TRADITIONAL
 Tutors seen as ‘fountains of all
STUDENT-CENTRED
 Tutor's seen as having ‘facilitator’
knowledge’





Students adopt passive role
Tutor led
Student taught to set syllabus
Fixed semesters/terms
Learning restricted to classroom
 Set classes each week
 Didactic
47
role





Students adopt active role
Student led
Negotiated curriculum
Flexible study pattern
Learning not restricted to
classroom: time, pace, place
 Group learning via action learning
 Utilise range of teaching methods
Benefits of Student-Centred
Learning
 Students
 can work alone or in small groups, on and off campus
 have access to range of learning resources other than
the tutor
 can take exams at own convenience
 can enrol at flexible times of the year
 take ownership of their learning; become reflective
learners and be empowered
 are more motivated and committed towards learning
because they become partners in the learning
process
 can work and learn in partnership
48
Source: McLean (1997) & Educational Initiative Centre (2004)
Benefits of Student-Centred
Learning
 Tutors
 act as facilitators, guides,
mentors
 work in teams and draw on
the help from technicians,
librarians, etc
 are able to work with
students to determine
teaching and learning
strategies
 develop student’s ability to
become a ‘researcher’,
accessing multiple sources
of information
49
 Institutions
 able to attract non-traditional
students & students from
diverse backgrounds
 widen HE participation into
the community
 more ‘bums on seats’!!!
 opportunity to improve
‘bottom line’ performance
 gain international reputation
 tutor time can be freed up to
spend on research and
attracting research funding
Source: McLean (1997) & Educational Initiative Centre (2004)
Student-Centered Learning Toolbox
Constructivist Learning
Motivational strategies
50
Cognitive learning theory
Collaborative Learning Tools
Michele Hampton/Gordon Haley
Student-Centered Learning Toolbox
Constructivist Learning
• Driscoll (2000) describes constructivism as the notion that
knowledge exists outside of learners and the act of learning
consists of transferring that knowledge from outside to within
the learner
• Consequently, learning occurs as learners attempt to make
sense of their experiences
• New information is related to the knowledge and experience
already possessed and is used to construct or build new
knowledge
• Learners take an active role in their learning experience
(Villalba & Romiszowski, 2001)
51
Michele Hampton/Gordon Haley
Student-Centered Learning Toolbox
Constructivist Learning
• Online courses can be used to assess information that
learner’s possess through the use of online pre-tests
• By determining learner knowledge and experience level,
instructors may be able to modify instruction to account for
those levels
• For example, a module could be added that reviews
prerequisite skills to help students refresh their memory and
to ascertain if students are at the appropriate skill level
assumed by the current instruction design
Michele Hampton/Gordon Haley
52
Student-Centered Learning Toolbox
Cognitive learning theory
• Cognitive learning theory provides the foundation for developing
effective, credible, and robust distance education instruction.
• Clark & Mayer (2003) assert “many e-learning courses ignore
human cognitive processes and as a result do not optimize
learning”.
• Villalba & Romiszowski (2001) also purports cognitive psychology
should be a basis for designing instruction
• Helping the learner select information that is important to the
learning process, minimizing extraneous items that do not add to
learning, and integrating words and pictures are techniques that
can be used to manage cognitive load
Michele Hampton/Gordon Haley
Student-Centered Learning Toolbox
Cognitive learning theory
• Specific examples include:
• listing learning objectives upfront so the lesson can
provide a framework that assists learners in focusing their
efforts
• minimizing visuals, audio, and text that do not add to the
learning experience frees up working memory to rehearse
information provided in the lesson
• presenting related pictures and words in close proximity
of each other
Michele Hampton/Gordon Haley
Student-Centered Learning Toolbox
Collaborative Learning Tools
• Some common collaborative tools are:
 Chats
 Threaded discussion boards
 Online conferencing
 Email
 Interactive tutorials
 Degree of learner concurrency and the learning goal are the
primary factors that can determine which, if any, of the
collaborative tools will enhance learning
• Research shows that learners who study together in an online
environment often learn more than those who study alone (Clark &
Mayer, 2003)
Michele Hampton/Gordon Haley
Student-Centered Learning Toolbox
Motivational strategies
• Keller (1999) offers the ARCS instructional model as a
means of integrating motivational tactics into instruction
• ARCS is an acronym for what Keller (1999) describes as the
four dimensions of motivation – Attention (A), Relevance (R),
Confidence (C), and Satisfaction (S).
Michele Hampton/Gordon Haley
56
Student-Centered Learning Toolbox
Motivational strategies
 Attention (A)
 Addresses student interest levels and whether student
curiosity is aroused and sustained over a period of time
Gaining and maintaining student attention can be
achieved through using novel and/or surprising events in
instruction, stimulating information-seeking behavior by
posing or having students generate questions and then
varying the elements of instruction to maintain student
interest (Penn State University, 2000).
Michele Hampton/Gordon Haley
Student-Centered Learning Toolbox
Motivational strategies
 Relevance (R)
 Addresses relating instruction to learners experience and
values to help them construct knowledge.
Adapting instruction to meet learner needs can include
the following to help learners integrate new knowledge
with previous knowledge and experience :
using concrete language
using examples and concepts that are related to the
learner’s experience and values
Michele Hampton/Gordon Haley
Student-Centered Learning Toolbox
Motivational strategies
• Confidence (C)
 refers to students’ expectations and perceptions regarding the
likelihood of their success and who controls that success — the
students or the instructor
 addresses relating instruction to learners experience and
values to help them construct knowledge.
Informing students of the instructional learning outcomes and
providing multiple achievement levels and performance
opportunities that allow students to set personal goals and
standards to increase the probability of experiencing success
positively impacts student confidence
59
March 21, 2006
Michele
Hampton/Gordon Haley
Student-Centered Learning Toolbox
Motivational strategies
• Satisfaction (S)
 focuses on the “learner’s intrinsic motivation and
response to extrinsic awards” (Mory, 2003, p.769)
Includes the following:
providing opportunities for students to practice newly
learned skills
providing feedback and reinforcements that will
sustain the desired behavior
maintaining consistent standards and consequences
for task accomplishment (Penn State University,
2000)
60
March 21, 2006
Michele
Hampton/Gordon Haley
Research Findings: McLean (1997)
Table 1: Factors that Encouraged
Students to Undertake a Flexible Learning Programme
Study whenever have the time
100
Personal development
79
Flexibility: own time, place, pace
76
Inability to attend set courses each week
64
Request a tutorial at own convenience
46
Take examinations in any order
45
Flexible start dates
36
Under no pressure to complete course to deadline
33
Take modules in any sequence
15
61
Another Teaching Method
 PRACTICAL EXAMPLES Connecting Theory with Applications
 SHOW AND TELL Reversing Student Roles
 CASE STUDIES Bringing “Real-Life” Scenarios into the Classroom
 GUIDED DESIGN PROJECTS Introducing Practical Design
Experience in Classrooms
 OPEN-ENDED LABS Making Students Think Deeper
 THE FLOWCHART TECHNIQUE Organizing the Flow of Thought
 OPEN-ENDED QUIZZES Moving Students Away From Memorization
 BRAINSTORMING Encouraging Creativity
 QUESTION-AND-ANSWER METHOD Encouraging Student
Participation
 SOFTWARE Increasing Teaching Efficiency
Teaching Improvement
Plan
Concept - The concept that you plan to teach
Strategy - The teaching strategy that you plan to use
Date - The day you plan to use the strategy
Materials Needed - The teaching materials that you will need
Time Needed - Plan your teaching activity so that you can
accomplish all
your goals
Feedback - Decide on a strategy to obtain student feedback.
Consider fast feedback, written reports and observing
students’ reactions
Do: Execute your plan
Check: Review student evaluations
Act: Decide on what you would do next time. Stick with
the strategy? Change?
64
References
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Michele Hampton/Gordon Haley
References
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Cannon, R. & Newble, D. (2000). A Guide to Improving Teaching
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