ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana seorang tenaga pendidik dalam menghadirkan dimensi ketuhanan dalam proses pembelejaran. Kelas yang digunakan sebagai subyek penelitian adalah kelas pedidikan akuntansi pada perguruan tinggi swasta di Jawa Timur. Metode yang digunakan adalah metode kualitatif dengan berlandaskan pada paradigma interpretif dan pendekatan etnometodologi. Hasil penelitian ini disimpulkan bahwa upaya yang dilakukan tenaga pedidik dalam menghadirkan dimensi ketuhanan adalah melalui upaya mengahadirkan Tuhan sebelum proses pembelajaran dimulai diantaranya adalah dengan acara mengawali setiap aktivitas dengan doa, dan mengkonstruksi hukum fiqih terhadap materi yang disampaikan. Upaya tersebut dilakukan untuk meningkatkan kesadaran spiritual (SQ) mahasiswa agar terhindar dari berbagai bentuk penyimpangan terhadap nilai, norma, maupun kode etik profesi yang pada akhirnya merugiakan nama baik profesi, masyarakat maupun negara. ABSTRACT This study aims to find out how an educator presents a divine dimension in the learning process. Classes used as research subjects are accounting education classes at private universities in East Java. The method used is a qualitative method based on the interpretive paradigm and ethnometodology approach. The results of this study concluded that the efforts made by educators in presenting the divine dimension were through efforts to present God before the learning process began including the event to initiate each activity with prayer, and construct the law of jurisprudence on the material presented. These efforts were carried out to increase student awareness to avoid various forms of deviation from the values, norms, and professional codes of ethics which ultimately harmed the name of both the profession, society and the state.
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