The Roles of Lecturers in Education Service: in between Perception and Behaviors

Abstract

The research will simultaneously obtain a description of the quality of the teaching and learning in terms of affective development in Accounting Education Study Program in institutions of teacher training (LPTK) that were formerly institutes of teacher training and education (IKIP). Through a descriptive survey method and Liker-scaled questionnaire distributed to lecturers. The research found that the lecturers have significantly high perceptions of the philosophical values of accounting in cultivating the habit of discipline, orderliness, and honesty. However, their implementation of the values in real life is only categorized as fairly good, while the implementation in teaching and learning process is categorized as good.