source of moral. In an effort to do so, Mulawarman 2007 proposed a love based accounting education concept; a holistic concept that conveys purification
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. Purification is an enlightenment and liberation process based on love. This is not the kind of love that is materialistic and anti-
altruism such as that we see in capitalism the west has carried through Adam Smith’s invisible hands, but love beyond hyper all that. It is love that arises from tawhid
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; love towards Allah SWT. Purification has two purposes which are to desecularize education and this is done by
implementing refined hyperview of learning rHOL concept appendix 2, and to liberate accountants from corporate hegemony to be able to adopt a cultural- perspective in accounting
that is more suitable for local need. Therefore the question of this paper is:
how can the implementation of refined HOL have impacts on management accounting learning process? Hence the purpose of this
research is to analyze the implementation of refined HOL to liberate accounting education from secularism and corporate hegemony.
2. The Philosophy of Education
The philosophy of education deals with what and how education should be carried out and this comprises all aspects of education Sadulloh, 2004: 9. With this in mind, let us turn to
see what education nowadays has become and then analyzed alternatives in achieving an “ideal” education.
mention God in defining where this a priori judgments come from.
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in Islam domainterm, purification is a representation of tazkiyah
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Al Tawhid is the act of affirming Allah SWT to be the One, the Absolute, Transcendent Creator. It is what gives Islamic civilization its identity, which binds its all constituents together and thus makes of them an integral organic
body called civilization Faruqi. 1998
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The first pointer is “what” is education? Accounting education in Indonesia has a great
purpose to retain faith towards God, Taqwa and morals. But as secularism has spread through
Indonesian education system, the accounting education practice has conveyed the spirit of capitalism, maximizing profit despite moral and ethic causes. Webber believed that double-entry
bookkeeping in accounting and rationalizing accounting to give meaning to economic actions are correlated to the spirit of capitalism and secularism Christie et al, 2004.
Modern education system has put the intellectuals in a “golden cage” among the elite away from common people. As a result, two gaping poles are created, which are the theoretic
pole and the practice real world pole. Enlightenment would unite these two poles Syari’ati, 1986:26-27. Intellectuals should enrich knowledge by observing, understanding and immersed
in reality, not stand apart from it. This way they would be able to resolve problems and fulfill local needs. This enlightenment process would release the intellectuals read: accountants from
corporate hegemony. It is the goal of humanity learning process. This must emerge in
accounting education. The second pointer lies on “how” education should be carried out. Freire saw education
as an act of love Levine dan Nabavi, 2004. “Love” here pertains with the liberation of the oppressed Freire, 2004: 176. He believed that human beings are gifted by the ability to act
consciously in order to change the world. But the world has undergone a Massification, a process that is created by powerful social forces and systematically destroys the people by virtue of their
manipulative qualities. Thus Freire described that there are varying degrees of transitive consciousness delineated resulted from this condition: naive transitivity, critical transitivity, and
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fanaticized consciousness. And it is the role of educator to move this naive consciousness towards critical consciousness. Though “love” as described by Freire, is still limited by definition
since it has purpose to free one self from oppression. It is still love that is anthropocentric. The ideal education should be based on love. Love towards God, as the main purpose,
would in turn be manifested to love towards others and environment. Hence, love such as defined by Freire should undergo purification to change anthropocentric goal of education to
love towards God as a base of education. The latter, or hyperlove as Mulawarman 2006 called it, is a concrete understanding about education interaction based on trust, honesty and to banish
doubts and treasons. Love in education should always be directed towards love to God as a representation of faith. By doing this, education will be freed from anthropocentrism.
Mulawarman 2006 in designing Love Based Accounting Education LBAE used an extension of Habermas’ Ideologiekritik
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. Habermas Hardiman, 2003:19 bridged two praxis
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. These are transcendental and empirical. By this, it would be able to emancipate the UUD 45 and
UU Sisdiknas’s faith, taqwa and moral into accounting education system. Emancipation process in LBAE does not only link the existing material praxis with communication to form values, but
redefining values by ethical and spiritual perspective called purification tazkiyah. Tazkiyah al- anfus concept was once delivered by Rûmi Kartanegara, 2003:63. It is about freeing oneself
from any dust of egoistic will as a process of intuitive learning because only with clear heart
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This is Jurgen Habermas’ Critical Theory that stands amidst dialectical tension between philosophy and sociology. Hardiman, 2003:18
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PRAXIS Greek refers to understanding in world, life and passion to change it Freire, 2004
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qalb, one would receive enlightenment. To be able to feel the presence of God, to love God’s will and obey Him in all activities would free oneself from secularism.
Mulawarman’s HOL Hyperview of Learning, see appendix 1, as LBAE implementation, added two learning conceptions to six learning conceptions proposed by Rossum and Shenk
1984 and Marton et al 1993 in Byrne and Flood 2004: 27 which are: the increase of knowledge, memorizing, acquisition of facts, abstraction of meaning, an interpretive process and
changing as a person; with: a self awareness with intuitive process and an obedience activity in spiritual way. As mentioned earlier these two concepts would free students from egoistic will,
and complete rationalized thinking to achieve enlightenment. This is the essence of purification. Unfortunately, HOL has two limitations. First, HOL has not yet blended thoroughly the
importance the learning concepts of self-awareness with intuitive process and obedience activity in spiritual way as Mulawarman simply added the two concepts without integrating them with
the earlier concepts. Second, HOL has not yet emphasized the importance of educators as the success factor in implementing HOL.
3. Conventional Management Accounting
