Teaching method of accounting subject on economics and accounting education study program in east java

The study conducted according to the reality that shows educational program of prospective teacher enforcement in East Java is still on low level. Low level enforcement of this educational program was identified from accreditation status released by BAN-PT, thus will cause low quality prospective teacher, low quality graduates from middle school, as well as low competitive level of our juvenile generation in the future. Using qualitative method, the data of this study was conducted using observation, documentation, and focus group discussion technique over Head of Study Program, accounting lecturers, and student participant. Research data was analyzed using content analysis method. The result of data analysis showed that accounting subject teaching practice on Economics/Accounting Education were vary, such as: a) Lecturer's competency, b) The title and the content of subject, c) Teaching material, and d) lecturing practice in class. The different factors were University's status and location as well as human resource quality which is owned by the University. Similar subject title did not guarantee similar competency. Therefore, Economics/Accounting Education program certificate of graduation that is issued by similar study program did not proof similar competency description owned by the graduates. To guarantee prospective teacher of accounting subject quality, it is urgent to enforce lecturer, content, and process standard.