摘要：Revealing the understanding of accounting from students’ emotional, spiritual and social intelligence. Accounting education at the moment emphasizes the increase of intellectual capability of students. This way, accounting understanding is often measured only by intellectual/rational intelligence. This study analyses the understanding of accounting based on other intelligence. Phenomenology was used to probe into the understanding of accounting from emotional, spiritual/religious and social intelligence. Findings indicate that students understood accounting because of their characters, their lecturers’ character as well as system that are rooted in accounting education. An effort is needed to change accounting education to achieve a balanced by integrating all perspectives as a whole.
其他摘要：Mengungkap pemahaman tentang akuntansi dari kecerdasan emosional, spiritual dan sosial mahasiswa. Pendidikan akuntansi selama ini menekankan pada peningkatan kemampuan dan kecerdasan intelektual (akal). Oleh karena itu, pemahaman akuntansi seringkali diuk
关键词：pengungkapan wajib; pengungkapan sukarela; biaya modal ekuitas; perusahaan lancar; perusahaan tidak lancar
