Therefore, Indonesian education system that relies on textbooks as teaching media, sadly it can be said that students learning conceptions would be limited to: the increase of knowledge,
memorizing and acquisition of facts, procedures etc, which can be retained and or used in practice. Secularism and corporate hegemony as values transferred in such learning conceptions
are inevitable; a certainty in a conventional management accounting education. There is no
question about it: education model must change.
4. Research Methods: Exethnography
Mahzar describes culture 1983:86 as a form of a collection of human characters that consists of two aspects: cultural behavior pattern and production of cultural objects. These
aspects are formed by values and norms rooted from the Ultimate Value which is faith towards God. Based on these values and norms, human being creates cultural values that shape cultural
hopes that in turn shape cultural behavior that would end at shaping cultural objects. Integrating this ultimate value into hopes, behavior and the formation of cultural objects is what Mahzar
1983: 78 expressed as Islamic civilization see appendix 3. Hence, if management accounting learning process is viewed as a culture, then Anthropology
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is one tool that must be taken. Anthropology as methodology stands on two supporting pillars: Theory
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and Ethnography
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Anthropology as defined by Peoples and Bailey Sarantakos: 1995: 264 is interested in the structure and process of culture by trying to understand the patterns of behavior, values, norms and standards as experienced
and practiced by people.
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Theory assumes four basic elements: 1 question what we want to find out, 2 assumptions on notions of common humanity, 3 method and 4 evidence, while ethnography is the practice of cultural writing. Spradley
defined ethnography as the work of describing a culture Berg, 2004: 147. Thus ethnomethodology is an effort to describe and understand people in their everyday life such as the interaction pattern, how people thinks, how they
feel and talk Bungin, 2007: 170. The term ethnomethodology was introduced by Garfinkel in the year of 1967, referring to the study of the ways in which people make sense of their social world Poore, 2000.
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Saifuddin, 2006: 36. The employed methods are the Ethnographic Research Sarantakos, 2006: 264 or Ethnographic Field Strategies Berg, 2004: 147.
Ethnography becomes a process of gathering systematic observations, partly through participation and partly through various types of conversational interviews. It may require
additional use of photography, computers, mapping, archival searches and even assorted
documents Berg, 2004: 154. The definition put forward on Ethnography limits the research to only observing cultural objects and behavior.
As discussed in Mahzar 1983, there are values that embedded in cultural objects and behavior. By mere use of Ethnography, these values would not be exposed. One would need
Phenomenology, a method invented by Edmund Husserl 1859-1938, to derive values from observations. It seeks to make explicit the implicit structure of human experiences. It is the
search of essences that could not be revealed by ordinary observation Sanders, 1982. It is not an abstraction but intuition about meaning.
Therefore there would be the use of noema, noesis, intentional analysis, epoche and eidetic reduction. The terms noesis and noema more or less correspond to the two poles of
intentional consciousness: the thinking and the thought. In this case noesis is the thinking, and noema is the object that is in that thinking. Husserl Pransejit, 2002. Intentional analysis is
linking up the two. The epoche is a form of suspense of judgment; a way to let the phenomena speak while `bracketing the usual presuppositions that are in force in any given situation.
Abstraction of essence or universality of noema-noesis correlation is eidetic reduction, which needs intuitive or reflective ability by the researcher.
However Phenomenology itself does not extend to the Ultimate Value. Therefore it is necessary to always derive values to the Ultimate Value by the use of epoche. Meanings behind
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phenomena are continuously being verified and consolidated with the Ultimate Value or absolute reality God. Since the Ultimate Value God is the main entrance of theory and knowledge
accounting, it is necessary to do a hyper analysis; an analysis that would enable researcher to probe deep into values beyond objective materials values. The use of intuitive irfani
Kartanegara, 2003:52 and dzauqi feeling is inevitable in conducting this research. By this conceptual framework, Ethnography would undergo extension to Phenomenology and Ultimate
Value. This is an extension of Ethnography or we would call it Exethnography. Hence, the
Exethnography appendix 4 of this research would take form as follows:
1. Management accounting learning process, as a culture, consists of two elements: the educator’s role and the students’ learning conception. Exethnographic field notes are
taken to portray objects and behavior of 55 management accounting students. The three topics of management accounting taught ABC, TQM, and BSC were taken as examples.
2. As educators as well as researchers, we must apply rHOL especially intuitive learning irfani to develop dzauqi. Students are asked to observe phenomenon so they can
develop “feeling” and intuition, as well as to compare these phenomenon to compliance to local values faith towards God and local needs local management accounting. This
is also ethnography work for it is common for ethnography to do some intervention in a given situation. The role of educator is essential to execute shift of consciousness as
Freire has described. However, purification of anthropocentric will, must be present in this process by putting in faith towards God.
3. There is an expected shift of consciousness that will reflect in values. These values can be extracted by Phenomenology by the use of noema, noesis, eidetic reduction and
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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
