intentional analysis. “Bracketing” values derived from students is done through epoche that can be executed by educator researcher during class intervention. This shift is
recorded through synchronic documentation, as a method applied by Ethnography. 4. Finally, conclusion on the research can be made: whether there is a shift of consciousness
or any impact on the students that is reflected in values derived pre-intervention to values incurred post-intervention as a result of implementation of rHOL and how this
consciousness would liberate students from secularism and corporate hegemony.
5. Research Results: Implementation of rHOL in Management Accounting Class
Love Based Accounting Education LBAE was carried out through rHOL. There are two subjects that are needed to execute rHOL, willing educators and students. It was important that
an educator realized hisher role since heshe must be the initiator to the process to shift consciousness of students. This process is called purification
. It is about continuously using intuitive learning and obedience to spiritual activities through all learning concepts. It was not an
easy task to develop purification since students are used to textbook based education model, and
new approach that is brought by purification is considered strange. An example of how this is done is reflected in this transcription.See transcription notes no. 1 for a complete note, E=
Educator, S= Students E= Close your eyes and breath deeply and evenly. There was laughter of disbelief
S= What does it have to do with this? E= Just do it. Empty your minds of all thought, close you eyes there were giggles,
smiles, and reluctance. Don’t be shy. Do it, for it is only with clear mind and heart that we would receive enlightenment.
Dzikir if you are Moslems or even meditate. Do whatever you wish.
S= This is hard, Mam
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It can be established that by implementing rHOL there was an impact: most students underwent a shift of consciousness though the range varied. A shift of consciousness, as Freire
described, was the key of education based on love, which according to him, is anthropocentric love to liberate oneself from oppression. However, rHOL has extended this love towards
hyperlove by purification.
The variation of consciousness showed that there were 3 levels of rHOL implementation impacts on different types of students. There are three types of students identified by the use of
Typologies
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: the attentive sat at the front 2-3 lines, active, making serious remarks and paying full attention to lessons, the passive sat in the middle of the class, hardly commented, listened
most of the times, and the cheerleaders sat at the back of the class, came late often, listened occasionally, never commented seriously, but made the most cheering when they came across
something that was regarded funny.
The first level of impact was that it could be used as a tool to comprehend values transferred by conventional management accounting education.
This is a verstehen
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level. All students of all types could reproduce the secularism and corporate hegemony themes through
management accounting discourses as educator constantly inserted
self awareness with intuitive process and obedience activity in spiritual way
in all six learning conceptions increase of knowledge, memorizing, acquisition of facts, procedures etc, which can be retained and or used
in practice, abstraction of meaning, an interpretative process aimed at the understanding of reality and changing as a person as a steering center of learning process.
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Typology is a systematic method commonly used in ethnography for classifying similar events, actions, objects, people or places into discrete groupings Berg, 2004: 181
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Understanding Hardiman,2003:14. Verstehen is a methodological tool which drew attention to the importance of understanding the subjective meaning which lay behind social action Burrel and Morgan, 1993: 197
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These two concepts of steering center have been employed during an implementation of rHOL. Self-awareness with intuitive process as one of the central learning conceptions would
assist students to liberate them from corporate hegemony. This is done by putting the students into real life cases and observing phenomenon. While studying the cost concepts, the students
were asked to get down on to the field and conduct interviews as well as observe activities of local traders. The results were surprising to them. They realized that local traders primary need
was cash-flow statement, and there was a local value that was unseen before. This was the concept of obligation ibadah to start a business and the gratitude towards God. These local
needs and local values have been ignored throughout management accounting discourses. A group of students conducting research was able to portray local accounting needs and values:
“We interviewed Bapak Fuad a store owner in Waru, Sidoarjo. He opened his store out of his bank deposit. His main reason to open a store was that so he could take care of his
family as his obligation. It is ibadah. He stated Alhamdulillah it was because of his effort and Allah’s will he could become what he is now. He regarded accounting as “counting”
how much is spent or gained during on daily basis”
The second level of rHOL impact was that it could be a stimulant to change as a result
of the first level of impact. This is a
critical level. An educator must always steer students’ conception of thoughts towards Allah. The following transcription of the ABC session clearly
indicated that educator should allow students to develop intuitional learning, extend their conceptions of learning towards obedience.
The students were just proposing to reduce costs by substituting human for machines since machines would be more efficient. see transcription
notes no 2 for a complete note, S= Students, E= Educator E :I see… what you just did is Dehumanization.
You’re saying… we should replace human being, the most gracious respected creature Allah SWT has ever created
with mere machines? a pause, and then laughter I hope you are laughing at
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yourself for being easily used as a tool to satisfy corporate lust for profit. This means that you are a tool for corporate hegemony.
S : We are not using our hearts, are we?
E :Only you, can answer that. S :
Then how can we avoid being used? This process is called purification, and it worked The students’ consciousness had shifted
to a higher degree that was reflected by the comment “We are not using our hearts, are we?” The next comment “Then how can we avoid being used?” even suggested that there was
already a change or will to change or a stimulant to change to be a better person. The latter
comment has confirmed students’ awakened awareness of corporate hegemony and the need to liberate from it.
The third level of rHOL impact was that it could be employed as a tool for a change.
This higher level of impact enabled students to redesign systems that suit local norms, free from secularism and corporate hegemony.
This is a reconstructiondeconstruction level. The higher
the level of impact, the fewer are the impacted students. This might be caused by different cultural background, learning attitudes and spiritual awareness. Out of all 55 students, we spotted
three students: Tapa, Cinta and Nori who reached different degree of consciousness. Tapa is a Javanese Moslem and a Surabaya native. He is 20 years old, a very cautious
and quiet student. He would not make any comment unless asked. He is very tidy in appearance, punctual and well liked by his colleagues. As an only child, his parents put a great emphasize on
education so that he could be better than his parents and that one day he could improve economic condition of his family.
Before any implementation of rHOL i.e. at the beginning of a semester, his definition of
learning was “an activity done to add knowledge in order to be a better person”. However, in the second week- after the implementation of rHOL, his definition of learning has extended to “a
way to change everything to a better state.” Hence, it was clear that learning for him has
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shifted its orientation from anthropocentric to altruistic activity. However after 5 weeks of rHOL
implementation, his definition of learning has changed again. Learning was viewed as “an effort to change one self to approach human’s perfection”. As the session moved on to the
discussion of ABC, Tapa was able to criticize ABC as a tool to maximize profit by reducing
costs which is done by managing activities without considering the halal or haram aspects.
Cinta is a Moslemah of 20 years old. She shows her Islamic identity by wearing a scarf
jilbab to cover her hair. She wears jeans most of the times, shirt, and jacket. She is a middle child of 3 siblings. She is a native Surabaya and lives in Surabaya. Her parents have put great
emphasize on education since it is an important tool to survive globalization. She, unlike her colleagues was talkative, and commented freely during management accounting sessions. She
initially regarded learning as “an investment”, and by 5 weeks she explained learning as activity “done by heart since it will help me improve my relationship with God. Learning is my
obligation to God, so I would be useful for my God, family, and society”. She was able to
not only understand but also criticized TQM as well as suggested a change in education.
“TQM emphasizes in efficiency, maximization of profit, continuous improvements, and orientation to customers and shareholders. Those themes convey the spirit of capitalism.
The large-scaled ones could evict small-scaled enterprises out. This is individualistic and leads to dehumanization…. A change of view is needed. It would take process and
understanding, but may be with socializing this concept with regard to our obligation to God, we can change. Socialization should start from early learning: junior, high school,
universities and society.”
Nori is a very attentive student. He often asked for additional reading materials. He is 30
years old and a tax worker who tried to put an extra time to pursue higher education. He is a Moslem, unmarried and Javanese. He was able to criticized BSC as “measurements that concerns
only in the interest of shareholders and customers, hence disregards other stakeholders including environment, society and God”. He showed great interest and seriousness in observing
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phenomenon and he was able to propose a definition of local accounting need based on that observation. He observed a local restaurant, conducted an interview with Ibu Katminatun the
owner and based on that he proposed a definition, a local need for accounting: “Accounting is recording inflow of cash and outflow of cash, so that it can be known the
net income that is obtained for a certain period. This information is used to make decisions pertaining targeted income, amount of fund that should be spent, deposited and
or invested”
Phenomenology can be used to describe these different attainments of consciousness.
Tapa can be classified as a passive student. He has indicated his comprehension of management
accounting conveyed values by his critics towards ABC. However, his anthropocentric setback in the view of learning showed that he could only reach up to the first level of rHOL impact. An
intentional analysis was made that there was a great stress of his family expectancy to raise a significant economic growth to the family since he is an only child. He has become a leaning
support for the entire family, thus this unconscious effort towards maximizing wealth might be a hindrance to shift to a higher level of consciousness.
Cinta on the other hand, came from a faithful and obedient Moslem family. She can be classified as an attentive student. She did not experience the same stress as Tapa since she is of
three siblings. She has reached the second level of the implementation of rHOL. It has stimulated
her to change. There was an impetus to change the society and the world as an obligation to God. An intentional analysis was made, that although Cinta reached a higher level of
consciousness because she was spiritually more aware than Tapa, she did not cross the second
level to a higher level of rHOL impact because she was inexperienced. She was not exposed to a
work environment such as Nori, hence she did not see real life phenomenon as often as Nori.
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This explained her inability to redesign systems that suit local business. Nori reached the highest
level of rHOL impact. An intentional analysis showed that he, being a tax worker and older, was
more experienced than either Tapa or Cinta. His attentive attitude towards study supported his
significant shift of consciousness. Shift of consciousness is very important to liberate students from secularism and corporate hegemony. If students are conscious enough to see their presence,
they would try or act to change that. By putting together these layers of culture through Mahzar’s cultural concept, it can be
derived that there has been an imbalance in integration of values as a result of secularism and corporate hegemony. The strong held value of students and educators is without doubt Islam see
Exethographic notes 1-4. But this value seemed to disappear as being reflected in cultural objects management accounting textbooks and cultural behavior attitudes of both students and
lecturers. Worse, cultural hopes are then no longer shaped by the ultimate value but they have become a representation of cultural objects. The stated themes ABC, TQM and BSC are
simulacrum
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since they do not reflect the needs and values of localities in Indonesia.
6. Conclusion: Implementation Prospect of rHOL in the future.
