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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Copyright holder:

Kholidiah, Basuki, Hamidah (2023)

 

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Asian Journal of Engineering, Social and Health (AJESH)

 

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