INTERNALIZATION OF THE VALUES OF MENTAL REVOLUTION IN FORENSIC ACCOUNTING AND INVESTIGATIVE AUDIT LEARNING MODELS

Authors

  • Nur Sayidah Study Program of Accounting, Faculty of Economics and Business University of Dr. Soetomo

DOI:

https://doi.org/10.21532/apfjournal.v3i2.85

Keywords:

Mental Revolution, Forensic Accounting, Investigative Audit

Abstract

This article aims to explain the concept of internalizing the values of mental revolution in forensic accounting and investigative audit learning models. The cultivation of mental revolution-based values as proclaimed by the government can be implemented in various methods. The world of education, as the backbone in preparing character-based generation, must be able contribute to the achievement of Indonesia people who have noble behaviors, such as willing to serve, clean, orderly, independent, and unified, in accordance with the movement of mental revolution set forth in the Presidential Instruction of the Republic of Indonesia number 12 of 2016 on the National Movement for Mental Revolution. The methods used in this study are value internalization method and value clarification technique (VCT) method. The learning step of value clarification technique (VCT) includes seven stages which are divided into three levels: freedom to choose, respect, and action.

Downloads

Published

2017-10-02

How to Cite

Sayidah, N. (2017). INTERNALIZATION OF THE VALUES OF MENTAL REVOLUTION IN FORENSIC ACCOUNTING AND INVESTIGATIVE AUDIT LEARNING MODELS. Asia Pacific Fraud Journal, 3(2), 297–305. https://doi.org/10.21532/apfjournal.v3i2.85

Most read articles by the same author(s)