Jurana Jurana, Rahayu Indriasari, Ni Made Suwitri Parwati, Muhammad Din
This study aims to produce a deconstruction of Accountant Professional Education (PPAk) based on the philosophy of thought of Ki Hadjar Dewantara. Data collections of this research are carried out by observation, decision making, interpretation of experience and reflection. The research used is a deconstruction. The expected results of deconstruction from the human context are independent professional accountants who have the integrity intelligence, morals, religion, and nationality). They have potential and can spread usefulness for themselves, society, environment, and the entire universe, as a manifestation of the struggle in values of truth to advancing Indonesian civilization. In other words, it could be called as the prophetic accountants. The result of deconstruction from the purpose of education context is educating students to become the independent professional accountants in accordance with the expected humans. The effect of deconstruction from the context of educational material is the accounting material is not only in the realm of cognition, but also leads to the internalization of values, or reflection on the values of life. Therefore, the education output is more intact and integrated. The results of deconstruction from the context of the educational method are by way of caring without leaving the Students Center Learning (SCL) and Teacher Center Learning (TCL) methods or a combination of both. The concept is carried out through a process of thought, feeling, mentality, and initiative that describes behavior from rational to supra-rational to foster students; creativity, sense, and will. The concept carries the awareness of holistic and free education to bow to the God’s will as His servants on the earth. The idea can produce the accountants who are free, civilized, and have integrity and inner balance.