RECONSTRUCTION OF MAKRIFAT BASED ACCOUNTING CURRICULUM IN STUDENT CHARACTER BUILDING

This article results from research that aims to find the order of the laboratory-based accounting curriculum in the development of student character. This research is a qualitative study using critical ethnomethodology and the approach of macro science. I do data collection through interviews and documentation. The results showed that they still load the current accounting curriculum with materialism content because of the theoretical structure taught to rely on conventional theories that affect the creation of the mindset of learners who thirst for religious teachings. This study found the curriculum model by wed the courses with the science of Makrifat which is believed to form the character of more Islamic learners. This study also found that there are four important elements in forming human accounting that is more religious and civilised, namely Siddiq, Amanah, Tabligh and Fatonah who become the spirit of accounting curriculum.