43 The tourism sector is perhaps a unique case, since Indonesia is considered as already in the advanced
stage in developing and implementing learning outcomes compared to some other ASEAN member countries. Nevertheless, it demonstrates the critical role of national competency standards in the
development and implementation of a national qualifications framework. Without national agreement, the development of competency standards will continue to be fragmented, segmented, and
uncoordinated. Hence, the flow of RPL process in this sector may also be affected in which recognition of prior acquired competency standard cannot be appropriately assessed and valued.
4.2.2 Irrelevant qualification learning outcomes
In some fields, the development of learning outcomes for qualifications has not properly involved the stakeholders, particularly employers, in a meaningful manner. Accounting is only one example of sectors
with irrelevant learning outcomes for qualifications that at odd with the job requirements for the world of work. During this study, rigorous assistance through a series of FGDs has been provided to rectify the
problem see box below and report on FGD in Annex A.
The case of accounting is not unique and it is expected that it will be found in other fields as well. Many providers do not have sufficient capacity to solicit meaningful inputs from the employer stakeholders,
due to lack of cooperation and communication between the two sides. The improved competency requirement in the workplace as a result of the advancement of technology is inadequately
communicated by stakeholders to the relevant providers. Therefore, continuous quality improvement of curriculum and enrichment of learning outcomes based on transformations of user’s requirement need
to be evaluated by providers to abreast with new development. In relation to RPL development program, this mutual enhancement initiatives will well equip the graduates with updated competencies
and appropriateness of learning outcomes from which capacity assessment and recognition process can be conducted.
Accounting study programs
Accounting is one of programs that attract the largest number of high school graduates in Indonesia, driving many higher education institutions to open new programs in accounting. At the
end of 2013, 578 S-1 and 474 D-3 study programs in accounting were offered. Programs offered were not limited to D3 and S1, but also included D1, D2, and D4. Since the IQF requires distinct
learning outcomes for each program, providers have created a specific job titles for each study program in an attempt to make the programs relevant to the workplace.
However, the job titles defined by providers are mostly irrelevant to the employers’ needs. According to employers, only D3 and S1 qualifications are required in the workplace. Furthermore,
many employers considered both D3 and S1 qualifications to be suitable for entry level positions, further illustrating inaccurate demand analysis by the providers. Despite the workshops, working
competencies as well as knowledge comprehension between graduates at the two different levels cannot be clearly differentiated. An attempt to use the International Federation of Accountants
IFAC as a benchmark by providers failed to produce satisfactory results. Finally, the offering of the new D4 program creates more complication rather than solving the existing problem.
4.2.3 Quality assurance
