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Agus S. Sadana., Ashri Prawesthi D., and Cynthia Puspitasari

Abstract:

Penglipuran Village, Bali has traditional physical elements with uniqueness form
that are easily perceived and recognized by visitors' minds. This research combines descriptive
analysis, graphical analysis and quantitative analysis methods to describe cognitive map
recognized by observers' minds. Referring to the cognitive map, it was found that the region
elements such as landmarks, paths, nodes, edges, and districts are recognized by observers with
different levels of appreciation. At the study site, the path and district are the most powerful
elements to remember. The landmarks and nodes can be remembered by half of the observers,
and the edges as the village center boundary are recognized by half of observers. Nodes
forming by the places where people stop are scattered along the main corridor with a unique
gradation pattern. Based on some conditions, it can be said that those objects representing the
elements have a gradation degree in the role of protecting the architectural identity of
Penglipuran Village.

Accountant educator is a profession of accountant that is acknowledged by the Indonesian Accountant Association (IAI) that is marked by the compartment of accountant educator. Most of the studies related to behaviour accountancy have more concern on the public accountant and internal accountant, while the study on accountant educator is still limited. Since the quality of the prospective public and internal accountants is determined by the quality of accountant educator, the study on factors that influence the performance of accountant educator is very relevant. Profession of an educator is a noble profession that has a devoted value and there are some arguments on the previous studies about the religious and biographical characteristics influences on the profession and performance commitment. Therefore, the study is held to analyze the factors that influence the performance of the accountant educator regarding to the religious biographical characteristics. The study sample is 143 accountant educators in 15 private universities in Jabodetabek area that is determined by purposive sampling. Partial Leasy Quared is used for data analysis since the data is in nominal and ordinal scale. The study result of the religious, education and experience influences the profession commitment while the gender and rank have no direct influence on profession commitment of accountant educator but they indirectly influence profession commitment. Education, experience and profession commitment influence the performance of the accountant educator directly and indirectly, while the gender does not.

Keywords: Religion, biographical characteristics, profession commitment and performance