Kesiapan Profesi Akuntan di Indonesia dalam Menghadapi MEA

Abstract

The realization of the AEC in 2015 will open up employment opportunities as possible for citizens of ASEAN countries, so will demand all the professions that exist to further increase the skilled labournya. This study aims to look at and describe the readiness of the accounting profession in Indonesia in the face of the MEA. Method research approach used is non-positivistic approach in interpretive perspective. Sources and types of data in this study was obtained from the key informant / key person (key information), that all the accounting profession in Indonesia, namely: Accounting Educators, Public Sector Accountant, Accountant Internal and External Accountant. In this case the sampling is snowball sampling. Data collection techniques by means of observation, interviews, and documentation. The results showed readiness accounting profession in the face of the MEA, the accountants will be prosecuted meet all conceptual MRA Framework on Accountancy service available to meet the ASEAN Mutual Recognition Arrangement (MRA), National Qualification Framework (NQF), and the ASEAN refernce Qualifications Framework (AQRF) that would create mobility of profesionals competitiveness of ASEAN Professionals.