Volume 2, No. 5
May 2023 - (329-346)![]()
p-ISSN 2980-4868 | e-ISSN 2980-4841
https://ajesh.ph/index.php/gp
DARK TRIAD AND LIGHT
TRIAD PERSONALITY IN AWARENESS OF THE ROLE OF EDUCATOR ACCOUNTANTS
Kholidiah, Basuki, Hamidah
Universitas Airlangga, Indonesia
Emails: Kholidiah-2016@unair.ac.id,
Basuki@unair.ac.id, Hamidah@unair.ac.id
ABSTRACT:
This study aims to interpret the awareness of the
role of Educator Accountants in the accounting learning process and relate the
meaning of this awareness to the theory of Light Triad and Dark Triad
personalities. The subjects of this study are accounting lecturers (informants)
who meet certain criteria. The research method uses an interpretive
phenomenology approach which begins with an interview (noema), then conducts an
epoche, namely an in-depth interview with informants and triangulation with
students and observation (noesis). The noesis in the form of the theme of
consciousness is further associated with the theory of Light Triad and Dark
Triad personalities. The results of the study concluded that Educator
Accountants who teach Exemplary tend to have Dark Triad Narcissism
personalities, Educator Accountants who teach Discipline tend to have Dark
Triad Psychopath personalities, who teach Morals and Ethics tend to have Light
Triad Faith in Humanity personalities, who provide Comfort tend to have Light
Triad Faith personalities this Humanity, who teach Independence tend to have
Dark Triad Psychopathic personalities,
and those who turn on Emotional Intelligence tend to have the
personality of Faith's Light Triad of Humanity. If analyzed as a whole,
Educator Accountants at this Institution tend to have a Light Triad personality
more dominant than the Dark Triad. The results of the research are expected to
provide benefits to enrich the repertoire of Behavioral Accounting science and
be useful for Educator Accountants to always evaluate themselves because the
attitude and nature of an Accountant are a reflection of one them as an
Educator Accountant.
Keywords: Awareness,
Accountant Educator, Dark Triad, Light Triad.
Article History
Received : 20 April 2023
Revised : 01 May 2023
Accepted : 015 May 2023
DOI :
10.xxxxx
INTRODUCTION
Private Universities (PTS), tend to have their challenges in creating quality
scholars, including accounting graduates. History explains that PTS was
established to accommodate high school graduates who could not be accepted at
State Universities (PTN). Public opinion has also been formed that, high school
graduates are not accepted into PTN, because they do not meet the requirements
of 'smart', where the term is based on final exam scores at high school and
scores at the PTN entrance exam. Finally, high school graduates who are not
accepted at PTN will be accommodated at PTS.
People in general also assume that those enrolled in PTS are high school
graduates who are "not smart" or "less smart", so they also
tend to conclude that PTS graduates are of lower quality compared to PTN
graduates. Another aspect that also shows the trend of difference between PTN
and PTS is the cost aspect. Li‐Ping Tang (2004) stated that tuition fees at PTS are more expensive
compared to PTN because the operational costs of institutions such as lecture
facilities and infrastructure, lecturer salaries, and other operations are
sourced from students. PTN tends to be cheaper in tuition fees because all
operational costs are mostly financed by the state. So, the more complete the
image of PTS, tuition fees are expensive and the quality of education is
low.
Private campuses have been often used as the last choice of the majority
of prospective students in Indonesia. The cost factor and the shadow of a
better future due to being galvanized in the best educational institutions are
always the main considerations (Triwiyanto, 2021). Darojat (2018) also pointed out that many high school graduates
face a dilemma in choosing the best college for them. It is not uncommon to
believe that PTN is better than PTS. This cannot be denied because, in reality,
many private universities are only a reserve where they continue their
education. But is this the case? Although lately, PTS has begun to show its
strength by highlighting the same advantages not even owned by PTN. Kusuma
Bangsa University Surabaya is one of the private universities in which there
are several study programs including the accounting study program under the
auspices of the Faculty of Economics and Business. Based on data from the
Tracer Study division, the institution illustrates that in the last five years
(from 2014 to 2019), graduates of accounting study programs who work in their
fields have stagnated and even tend to decrease.
The phenomenon of the "failure" of a private university in
producing graduates who are ready to use by potential users or the market has
been reviewed in various previous studies. Bui (2010) In the mid-1980s, the Professional Accountancy
Board, entrepreneurs, and academics alike lamented the failure of a university
to equip accounting scholars to face the modern business environment. The
conclusion of the study states that universities must reduce or eliminate the
"gap" between the expectations of accounting lecturers and the
expectations of accounting undergraduate users in the way that institutions
must provide full facilities and support in developing the competence of
accounting lecturers. Other research by Booth (1999) and Armstrong (1993) emphasizes the importance of the quality of the
learning process and curriculum
revamping or evaluation. Booth (1999) Also raised the learning quality approach in
accounting education. Polat (2015) State about the importance of evaluation in the
learning process. Beth (2003) links professional ethics in one of the courses
taught to students. In terms of the competence of educator accountants, Ludigdo (2012) Stated the importance of elements of Pancasila
and spiritualism in developing the character of an accountant. Then there is
the element of "love": the accountant's conscious act developed by Kamayanti (2016) deep (Ekasari et al., 2015). Research Ekasari (2015) Talks about an accountant with "Trisakti
Jiwa" to create competent and competitive accounting graduates in the era
of the Asian Economic Community (AEC).
A person's consciousness will also reflect the person's personality.
Personality is a pattern of certain traits and characteristics, which are
relatively permanent both consistency and individuality in one's behavior (Singh, 2015). Personality is unique and consistent so it can be
used to distinguish individuals from one another. Similarly, accountant
educators, their awareness in carrying out their role as teachers (lecturers)
will reflect their personalities. If viewed from the above phenomena,
personalities that tend or are considered negative may also be owned by them.
Dark Triad Personality is a personality that describes a group of three
behavior styles that tend to be undesirable, namely Machiavelinism, Narcissism,
and Psychopathy (Paulhus & Williams, 2002). From a social psychological point of view, the
dark triad is generally considered unfavorable and dysfunctional behavior, but
it is possible that these personality attributes can provide benefits for
others. Zettler (2011) posited that Machiavellians are very
results-oriented and determined to pursue their goals (Career Commitment), then Brunel (2008) also found that narcissists are good at creating
and taking advantage of opportunities and psychopaths can achieve high social
status, being recognized as intelligent and charismatic leaders. Research Dark Triad which is attributed to the behavior of educators
once done by Badini (2018) who found that Machiavellianism was a dominating
personality among university teachers.
The personality of a person who tends to be considered dark (dark triad),
of course, has another good side, which is bright like light which according to
the language of psychology is called the Light Triad. A person with a light
triad personality is considered an angelic personality, is very kind, and
provides comfort and peace to those around him. Kaufman (2019) states that the Light Triad Personality is the
opposite of the Dark Triad Personality developed (Paulhus & Williams, 2002). According to Kaufman (2019), the light triad Personality has three personality
characteristics: Kantianism, Humanism, and Faith in Humanity. This study tries
to map the awareness of an educator accountant in the Accounting Study Program
FEB UKBS into Dark Triad Personality and Light Triad Personality.
From what has been described, the formulation of the problem from this
study is: 1) How is the awareness of the role of Educator Accountants in
carrying out the accounting learning process in the accounting Study Program,
Faculty of Economics and Business, Kusuma Bangsa University Surabaya? and 2)
What is the meaning of awareness of the role of the Educator Accountant if it
is related to the theory of "dark triad" and "light triad"
personality? The objectives of this study are to: 1) explore and understand
deeply the awareness of the role of educator accountants in carrying out the
accounting education process to accounting study program students at the
Faculty of Economics and Business, Kusuma Bangsa University Surabaya and 2)
interpret the awareness of educator accountants in the Accounting learning
process by linking this awareness into Dark Triad and Light Triad personality
theories.
Theory
of Consciousness
Consciousness is one of the important topics in psychology and is
associated with other sciences today. Pawlik (1998) analogizes consciousness to a psychological
construct. This is because various types of research on the nature, basic
structure, and processes of consciousness have always been hot topics for
theoretical and experimental psychology, clinical and experimental
neuropsychology, neuroscience, cognitive sciences, and philosophy. On the other
hand, Howley (2007) illustrates that consciousness escaped from the
mainstream of psychology in the 20th century, although modern psychology today
began with the introspective study of consciousness in the late 19th century.
The notion of consciousness still varies and is still a matter of debate,
because there is no single general understanding that can be accepted by all
parties.
Personality
Theory
As previously outlined that according to Freud (2018), The life of the soul has three levels of
consciousness, namely conscious, preconscious, and unconscious, and these three
elements were always applied in psychological theory until the 1920s. In 1923,
Freud introduced three other structural models, das Es, das Ich, and das Ueber
Ich which in English are expressed as the Id, the Ego, and the Super Ego. Hall
in his book Freud's Psychology explains that Freud created what is called
dynamic psychology, which is psychology that examines the transformations and
energy exchanges that occur in personality. Thus, the level of consciousness
put forward by Freud will shape a person's personality through collaboration
and harmonization of personality structures.
Dark Triad Personality
The Dark Triad Personality is one of the personality theories developed
by (Paulhus & Williams, 2002). The dark triad theory originated from the theory
of Jung who was the successor of Sigmund Freud developing this personality
theory stating that each individual has a shadow (shadow) which often the
individual is not aware of and does not see the shadow or even tries to hide it
from themselves and others. Dark triad theory argues that each individual has
three dark triad traits, namely Machiavellianism, narcissism, and psychopathy,
and only one of them plays a more dominant role. Dark triad personality is a
term used to describe a constellation of three socially dangerous personality
traits: Machiavellianism, narcissism, and psychopathy (Pechorro et al., 2018).
Light Triad Personality
A person's personality, of course, does not only have a side of the
personality that is considered dark (dark triad). We also often meet good
people, who can give us peace and comfort. Research on the dark triad developed
by Paulhus (2002) which consists of characteristics of
Machiavelism, Narcissism, and Psychopathy has been widely studied and
associated with variables related to a person's personality for approximately
16 years.
Accounting Education
Accounting Education is reflected or described in the teaching and
learning process of accounting sciences between accountants, educators, and
accounting students. This process will always change along with the development
of the environment. Cook (2011) stated that very rapid technological changes will
affect changes in various fields including accounting.
RESEARCH METHODS
This research uses a phenomenological
approach. Phenomenology is a qualitative study that seeks to describe certain
objects, has deliberateness, focuses on one's consciousness and experience, and
extracts implicit meaning (Kamayanti,
2018). Phenomenology comes from the Greek word
phenomenon which means symptom or everything that manifests itself. The term
phenomenon can be seen from two points of view, namely the phenomenon that is
always pointing outward and the phenomenon from the point of view of our
consciousness. Therefore, in looking at a phenomenon we must first look at
filtering, to find true consciousness (Helaluddin,
2018). This phenomenology comes from the
philosophy surrounding human consciousness that was initiated by Edmund Husserl
(1859-1938), a German philosopher. At first, this theory was used in the social
sciences. According to Husserl quoted by
Helaluddin (2018) There are several definitions of
phenomenology, namely: (1) subjective or phenomenological experience, and (2) a
study of consciousness from one's main perspective. So in simple terms,
phenomenology is defined as a study that seeks to analyze descriptively and
introspectively all consciousness of the human form and its experience both in
sensory, conceptual, moral, aesthetic, and religious aspects.
For this study, the type of phenomenology
chosen was transcendental phenomenology initiated by Edmund Husserl (Burrell &
Morgan, 2017);(Kamayanti,
2016). Transcendental phenomenology is a study
that focuses on the deepest consciousness. Husserl's phenomenology has elements
of intentionality and is oriented toward certain objects. Transcendental
phenomenology or often just called phenomenology is the science of appearances
or phenomena (Hafni, 2017). The phenomenon itself is explained by
Kuswarno (2009) as a fact that is realized and entered into
human understanding.
Thus, phenomena are not entirely what appears
to the naked eye but what enters consciousness. Transcendental phenomenology
centers on the individual who is central to the research and how that individual
perceives a particular reality based on the individual's views, consciousness,
and experiences. Consciousness in this phenomenology is the result of the
relationship between noema and noesis formed from experience. Husserl's
phenomenology, methodologically has four components that can be used to
analyze, namely intentionality, noema and noesis, intuition, and
intersubjectivity. Kamayanti (2016) Used the terms noema and noesis, epoche,
intentional analysis, and eidetic reduction.
This research was conducted at a private university
in Surabaya, precisely at the Faculty of Economics and Business (FEB)
Accounting Study Program. The object of his research is the awareness of the
role of an accountant, accounting educator (lecturer), and the accounting
education process that occurs in the Accounting Study Program. The subjects
were accounting lecturers totaling 24 people from a total of 28 people.
Furthermore, the 24 accounting lecturers were called informants. The 24
lecturers were selected because they have several characteristics in common,
including (1) Having taken Strata 1 (S1) accounting study program. (2) Have taken Strata 2 (S2) accounting study
program. (3)
Have participated in the PEKERTI program. (4) Certified. (5)
Have experience in compiling syllabi and together with the team designing and
evaluating the curriculum of the accounting study program. (6) Minimum service period of 10 years.
The type of data used in this study is
qualitative data, which is in the form of recordings of interview results from
informants (accounting lecturers), then interview results from students.
Primary data sources come from informants and students, while secondary data
sources are various documents needed for triangulation such as lecturer
attendance.
Data collection techniques for qualitative
research consist of three ways, namely:
1.
Interview
The first step in the data collection process
is to conduct interviews with selected informants, namely accounting lecturers
with certain criteria. The questions asked are open-ended. So with one core
question, informants can provide answers broadly. Interviews were conducted
three to four times with each informant to obtain noesis.
2.
Triangulation with College Students
To validate the data from the informants'
interviews, the researchers triangulated with several students who had been
mentored by informants.
3.
Triangulation through Observation
It is part of triangulation to validate data
from informant interviews in addition to interviews with some students.
Observation is carried out by observing all activities of educator accountants
related to the learning process. With observation, researchers will get
non-verbal information from informants in the form of transcription. Data from
observations are narratives about informant activities such as before teaching
or while teaching. Observations have begun to be made when researchers select
and determine research informants. In addition, observations are also made at
the beginning of formulating ideas, and research issues and tracing the
criteria and characters of research informants.
As explained earlier, the noema of this
research is the Learning Outcomes of the courses taught by each informant. The
learning outcomes of the course will be used as a basis or "initial
expression" from each informant which is then explored through interviews
conducted up to four times with the same questions (epoche-breaking process).
Epoche bracketing also triangulates with students and through observation. The
results of the epoche bracketing analysis will produce noesis. During the
epoche bracketing process, researchers analyze by combining intentionality and
institution to find noesis. Initially, the process of epoche bracketing may
give birth to various kinds of noesis from each informant. If this happens,
then the process of intentionality and institution is carried out again until
one noesis can be found from each informant.
From the noesis that has been found from each informant, the next step is
to interpret each informant's noesis by associating the noesis with the Dark
Triad personality theory which consists of three styles of one's behavior,
namely: Machiavelinsm, Narcissism, and Psychopathy known as the "Dirty
Dozen" personality indicator developed by Jonason (2010) and Light Triad which consists of three
characteristics of a person's behavior, namely: Kantianism, Humanism, and Faith
in Humanity known as the "Light Triad Scale" (LTS) personality
indicator developed by (Kaufman et
al., 2019). The process of interpreting this noesis
researchers involves psychologists, academics, and practitioner psychologists.
RESULTS AND DISCUSSION
From the results of
in-depth interviews with 16 informants, as well as triangulation conducted by
researchers, namely the results of interviews with several students and intense
observations, researchers conducted an initial
epoche, and the results were summarized in the initial theme noesis draft or stage 1 theme cluster contained in
the following table 1.
Table 1
Theme Cluster (Draft Noesis) Phase 1
|
Narrating his successful experiences as an
Accountant Explain the material in a language that is easily understood by students Add humor to every
lecture Ask students to
make presentations regardless of the course Prohibit students
from touching mobile phones during lectures Provide practice
case study questions and students must be able to solve Motivate students
by telling concrete examples Giving questions
verbally and suddenly in every lecture Submit tasks on
time, if late the task value is zero Give assignments at
the end of each lecture Tightening student attendance Ask students to
make papers regardless of the course The material
delivered must be timely and by RPS Students must be
able to solve practice questions on their own Punish students for
not doing assignments Give unannounced
Quizzes in a very short time |
|
Source: Processed |
From the initial findings
(draft noesis) in Table 1, researchers conducted an even more in-depth epoche.
Here researchers collaborate on intentional analysis, institution, and eidetic
reduction that are carried out repeatedly to determine the final noesis or a
more specific theme. The following Table 2 is the result of the phase two
epoche that produced the noesis.
Table 2
Theme Cluster (Final Noesis) Phase 2
|
Exemplary Discipline Adab Comfort Independence Emotional
Intelligence |
|
Source: Processed |
Determining the theme above, researchers associate with literature on
Learning and Teaching Psychology. From the noesis in Table 5.3, it is then used
as a reference to narrate the results of research, so that the awareness of the
Educator Accountant in the learning process will be drawn more deeply.
A.
Exemplary Accountant Educators Can Provide Motivation to
Students in the Accounting Learning Process
Accountant Educator or Accounting Lecturer is the last formal educator
after Master's for Accounting students, who will be a role model for students.
Students will catch whatever the Accounting Lecturer does, both his knowledge,
behavior, lifestyle, and other things that are accidentally implied by the
accounting lecturer. Students can make their lecturers one of the idols in
their lives. This is what Informant 01 thought, and then he tried to determine
the best method or way that implies an example to be used in the Accounting
learning process. Informant 01 was the informant I first met to conduct an
interview. He has served in this institution for approximately thirty (30)
years, of course, his knowledge and experience are very qualified. At the
beginning of the interview, he started our conversation by telling us about the
projects he was working on. He was very passionate about telling stories, occasionally
advising me on easy jobs to earn money. When he told the story, I immediately
imagined the expressions of some students about how Informant 01 when teaching
in class.
Informant 01, has been teaching Auditing and Accounting Information
Systems courses. When I asked about the role of Educator Accountant, he said:
"Educators provide examples that are imitated by students or students,
so when I teach I often tell stories about my experiences as a lecturer, as an
auditor, how to deal with clients, negotiate with clients, argue with clients,
it is very important for students to know"
From his initial statement, "example" is the best way to
provide knowledge to students. An example can motivate students, according to
him, Another informant who likes to tell about the success of his work to
students is Informant 12.
B.
Discipline can shape the character of students to obey
and obey rules or standards
An accountant, of course, is faced with rules or
standards as a reference or guideline in carrying out their profession, such as
Financial Accounting Standards (SAK) which is one of the guidelines for
accountants in preparing financial statements. Accountants are required to
comply with a standard, and this attitude is a form of professionalism of an
accountant. "The RPS we receive from the study program, we must fulfill.
All material must be delivered according to the meeting schedule found at RPS,
because it is a form of our responsibility and discipline, and students
inevitably have to follow it". Informant
07 said when asked about the learning process he had been doing. When viewed
from some.
C.
Students must understand that science precedes science
The existence of "Adab" in our daily
lives, for now, is indeed something expensive. Environmental conditions that are
increasingly developing and difficult to contain, of course, will greatly
affect our attitudes and behavior. Likewise in the world of education,
especially in formal and modern institutions, the existence of civilization in
education, especially in the learning process is very important, because this
civilization is what brings students to success and benefit from the knowledge
they gain. In addition, civilization also contributed greatly to creating
civilized humans. As an Educator Accountant, of course, it cannot be separated
from the existence of this civilization.
"The accountant profession is one of the
cool professions in my opinion, but no matter how cool this profession is, if
it is not based on civilization, then what accountants do will be useless, and
we are obliged to convey this to accounting students". Asked again how
Informant 09 inserted elements of civility during the Management Accounting
learning process to students, he replied: "What I do from simple things
ma'am, greetings every time I open and close, if I am unable to enter, I inform
students, during lectures I ask students to put mobile phones in their bags so
that they learn to respect others speaking, Including when there are
assignments and semester exams, I ask them to do all they can, not try to find
other people's answers to fill in the answers".
From our conversation, what he said told more
about the importance of morals and ethics to be instilled in students,
especially students of accounting study programs, because they will become
accountants who must account for their work.
"Informant 09 was pleasing, ma'am, he often
gave advice but did not seem to patronize us, we were taught several times by
him, and finally we became accustomed to not holding mobile phones during
lectures, even though it was not Informant 09's lecture, but if we were as good
as the lecturer, yes, we stole again holding Mom's cellphone." Said the
student with a smile, when asked about Informant 09. Three other students also
revealed the same thing about Informant 09. Other informants who tend to
prioritize morals and ethics in the learning process are Informant 14 and
Informant 16.
D.
Comfort in the Learning Process will Make it Easier for
Students to Understand and Think Logically
As an educator accountant, the main purpose of
the learning process carried out is to meet the learning achievements. Various
ways will be done by educator accountants, one of which is trying to provide
comfort to students during the learning process as done by Informant 03, an accounting
lecturer who teaches Cost Accounting courses. "I will try to be a fun
lecturer for my students, so that they enjoy, and are comfortable studying with
me. I will try to treat them like friends, like children, so by the time I
finish explaining the material, they are not afraid and embarrassed to
ask." Said Informant 03, when explaining his way of providing comfort to
students, because according to him comfort can make it easier for students to
understand a material, easier to be invited to think logically.
"In compiling the cost of goods produced, at
first they I asked to memorize, jokingly I called one by one of them to
memorize, but in a style that did not suppress them, so that they were not
afraid. I won't be upset if their answer is wrong. After memorizing, I slowly
invite you to understand why the arrangement is like that." He said again.
Informant 03 also stated that the comfort built is mutual comfort, not comfort
only from one side. The lecturer side or the student side. Students sometimes
feel comfortable with lecturers who are often absent, lecturers who are
monotonous, talk to themselves regardless of students during the learning
process, and lecturers who always give good grades or cheap grades given. As
one of the following students thinks about Informant 07.
"We often don't understand Informant 07's
explanation, sometimes we are asked to think for ourselves, and answer
questions but are never told right or wrong, but we are comfortable, ma'am,
because he gives good grades. I was at UAS, and the original answer was
written, I wrote the question again because I couldn't, but my grade was A in
KHS." He said with a laugh. Other students also stated that they felt
comfortable being taught by Informant 07 because during lectures students were
asked to record the writing on the screen and Informant 07 was busy with his
mobile phone, and it happened every lecture. Based on observations, Informant
07 is diligent, his attendance card is always full. He is always engrossed in
his mobile phone in the lecturer's room because he is indeed a businessman who
most likely often makes communications in his business.
E.
The comfort of the learning process will make it easier
for students to understand and think logically
As an educator accountant, the main purpose of
the learning process carried out is to meet the learning achievements. Various
ways will be done by educator accountants, one of which is trying to provide
comfort to students during the learning process as done by Informant 03, an
accounting lecturer who teaches Cost Accounting courses. "I will try to be
a fun lecturer for my students, so that they enjoy, and are comfortable
studying with me. I will try to treat them like friends, like children, so by
the time I finish explaining the material, they are not afraid and embarrassed
to ask." Said Informant 03, when explaining his way of providing comfort
to students, because according to him comfort can make it easier for students
to understand a material, easier to be invited to think logically.
"In compiling the cost of goods produced, at
first they I asked to memorize, jokingly I called one by one of them to
memorize, but in a style that did not suppress them, so that they were not
afraid. I won't be upset if their answer is wrong. After memorizing, I slowly
invite you to understand why the arrangement is like that." He said again.
Informant 03 also stated that the comfort built is mutual comfort, not comfort
only from one side only. The lecturer side or the student side. Students
sometimes feel comfortable with lecturers who are often absent, lecturers who
are monotonous, talk to themselves regardless of students during the learning
process, and lecturers who always give good grades or cheap grades given. As
one of the following students thinks about Informant 07. "Seneeeeng Bu was taught by Informant 07,
and she always gave good grades, ma'am, I was often absent, ma'am, got AB
grades, ma'am, the task is always to collect, but the task is alakadarnya, and
it also happens to other friends, ma'am." They said. "Do you like
it?" I asked, and they smiled nodding. I tried to ask other students about
their comfort during the accounting learning process.
"We often don't understand Informant 07's
explanation, sometimes we are asked to think for ourselves, and answer
questions but are never told right or wrong, but we are comfortable, ma'am,
because he gives good grades. I was at UAS, and the original answer was
written, I wrote the question again because I couldn't, but my grade was A in
KHS." He said with a laugh. Other students also stated that they felt
comfortable being taught by Informant 07 because during lectures students were
asked to record the writing on the screen and Informant 07 was busy with his
mobile phone, and it happened every lecture. Based on observations, Informant
07 is diligent, his attendance card is always full. He is always engrossed in
his mobile phone because he is indeed an entrepreneur who most likely often
communicates in his business.
F.
Emotional Intelligence Will Make Students Respond Faster
to Learning Activities
The term "Killer Lecturer" generally harms
students. Students generally feel uncomfortable with lecturers who have such
characteristics, such as giving grades that tend to be bad, like to get angry
if there are students asked cannot answer, like to ask suddenly when delivering
material in class, and others. However, this seems to be intentional by some
Educator Accountants to build students' mental readiness. As did Informant 10.
He said that accounting students must be mentally prepared because by training
students' mental readiness, their emotional intelligence will be awakened.
The results of the research described in the
previous sub-chapter found that the Educator Accountant in the Accounting study
program, Faculty of Economics and Business, Wijaya Kusuma University, Surabaya
showed his awareness in carrying out the learning process through the learning
methods that have been carried out so far which are contained in a method or
way of the Educator Accountant in carrying out the learning process. There are
six main awareness themes carried out by Accountant Educators in the accounting
learning process at the institution, namely: (1) Providing Examples, (2) Training Discipline, (3) Teaching Morals and Ethics, (4) Providing Comfort, (5)
Training Independence, and (6) Stimulates emotional intelligence. Each
informant of his consciousness was not only centered on one theme but spread to
two or more themes of consciousness that would then be associated with the Dark
Triad and Light Triad personality theories.
To answer the second research question, then the
themes of consciousness possessed by the Educator Accountant will be analyzed
more deeply, namely by interpreting the consciousness of informants into the
theory of Dark Triad and Light Triad personalities. Researchers used the
"Dirty Dozen" indicator for the Dark Triad personality and the
"Light Triad Scale" indicator for the Light Triad personality.
G.
Accountant Educators who teach Exemplary tend to
personality of Narcissism
Of the seven Educator Accountants, their awareness
that inserts an element of example in the learning process when associated with
personality theory shows that the personality of Narcissism tends to be
possessed by Educator Accountants which implies example in the learning process
which aims to motivate students so that they emulate the performance of their
lecturers. The results also explained that the personality of Narcissism from
the Dark Triad side is still closed by the personality of the Light Triat Faith
in Humanity, meaning that the bad aspects of the personality of accounting
lecturers can still be balanced with good personalities.
H.
Accountant Educators who teach discipline tend to have
psychopathic personalities
Five informants of Educator
Accountants who prioritize discipline in the learning process show that
Educator Accountants tend to have a dominant psychopathic personality and
narcissism from the Dark Triad aspect, while the Light Triad aspect that can
balance is the personality of Kantianism and faith in humanity. This kind of
picture is expected to be a discourse and reference for Educator Accountants to
evaluate and think of appropriate methods, at least it can reduce the attitude
of the Dark Triad personality.
I.
Accountant Educators Who Teach Moral Tend to Have Light
Triad Personalities and Faith in Humanity
Light Triad Faith Humanity
dominates Accountant Educators who prioritize moral and ethical elements in the
learning process. Then followed by the personality of Kantianism and Humanity.
The dominance of the Light Triad personality possessed by Accountant Educators
is expected to provide students with an understanding of morals and ethics so
that they will later be able to fortify themselves in behaving when they become
Accountant.
J.
Accountant Educators Who Provide Comfort to Student Tend
to Have Personalities of Faith in Humanity and Machiavellian
The personality picture of four
Educator Accountants who prioritize the element of comfort in every learning
process shows that the Light Triad is more dominant than the Dark Triad. The
personality of Faith in Humanity, who tends to be prejudiced against others,
believes that all students will carry out his orders, it turns out that there
is a trait of dishonesty in his personality, which is to give a sense of
unfairness to students. They also tend to want praise from students, such as by
giving good grades regardless of student performance, students will re-elect
them to be teaching lecturers.
K.
Psychopath personality tends to be owned by Accountant Educators
who teach Independence in Every Learning Process
Four personalities of Educator
Accountants who teach independence to students show that the Dark Triad
Psychopath dominates the personality of Educator Accountants who teach
independence to students. In retrospect, teaching independence to students
certainly has a good purpose, but if students do not understand the meaning of
the Educator Accountant, students tend not to feel the nature of independence,
especially the method used by the Educator Accountant is seen as "torture
of the heart" by students. Providing presentation assignments, training
students to be independent in studying material, speaking exercises in front of
forums, or leading discussions, with the hope that students will later be able
to study cases, communicate them with clients, and be able to provide
consideration for solving cases to clients. However, if the learning process
that provides presentation assignments is not balanced with the conclusion of
the material by the Educator Accountant, then it tends to be useless. Students
just abort the obligation to present because there is never a response or
reaction from the Educator Accountant about the material presented. Giving
assignments by always giving homework every week, also practicing independence.
However, if the results of student work are never responded to by the Educator
Accountant, then students do not know the truth of their answers. So nature
tends to ignore moral values in acting, and tends to be heartless still possessed
by Educator Accountants who teach independence.
L.
The Light Triad Faith in Humanity personality tends to be
possessed by Educators and Accountants who bring Emotional Intelligence to
Students
The personalities of the five Educator
Accountants who bring emotional intelligence to students show that the Light
Triad Faith personalities are Humanity and Dark Triad psychopaths, both owned
by Educator Accountants who seek to awaken students' emotional intelligence
through the learning process. Giving assignments to students suddenly with very
limited time tends to belong to someone who has no conscience and empathy or
has no feelings and is insensitive. Such assignments, of course, make students
emotional, but because the grades given by Educator Accountants tend to be
good, students feel valued for their struggles. Giving good grades to students
tends to be owned by Public Accountants who have the personality to see the
best in others, and believe that others will treat them fairly.
CONCLUSION
If analyzed as a whole, the Educator Accountant who
is at the Faculty of Economics, Accounting Study Program, Kusuma Bangsa
University, Surabaya, is dominant to the Faith in Humanity personality, where
the personality tends to be prejudiced against others, and these other people
are the same as themselves. Educator accountants consider that students can and
can carry out the learning process well. Overall, the personality of the Light
Triad is still greater than the Educator Accountant at the institution of the
Dark Triad.
Man is the most perfect creature of God, as stated
in the word of God "And verily We have glorified the sons of Adam, We
carried them on land and in the sea, We gave them sustenance from the good, and
We exalted them with perfect superiority over most of the creatures We have
created” (QS. Al-Isra (17): 70) and God in addition to creating
man with all his perfection, He also created human weaknesses that have the
potential to make mistakes. Light Triad and Dark Triad personalities, of
course, we cannot avoid, but the most important thing is how we always correct
mistakes, evaluate ourselves, and repent, as a form of our responsibility to
Allah Subhanallahu Wata'ala and other humans including Accountant Educators who
must be responsible to accounting students today and later when they become an
Accountant.
This research certainly has many limitations,
including research being carried out in a special object at the Faculty of
Economics, Accounting Study Program, Kusuma Bangsa University, Surabaya.
Educator Accountants and informants are educator accountants who have certain
characteristics, so not all Educator Accountants become informants. Of the 26
Educator Accountants in the institution, 16 lecturers became informants. Then
the three Dark Triad personality indicators, researchers used personality
indicators developed by Jonason (2010) known as the "Dirty Dozen" which consists
of 4 indicators for each personality, while for the Light Triad indicator,
researchers use indicators developed by
Kaufman (2019) known as the "Light Triad Scale", so that
in mapping the meaning of awareness possessed by Educator Accountants in the institution
focused on these indicators.
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