Article Sidebar

Download
Statistic
Read Counter : 42

Downloads

Download data is not yet available.

Main Article Content

Abstract

Abstract: Formulating Accounting Learning Practices in an Accounting Courses and Training Institution


Purpose: This research aims to formulate accounting learning practices at accounting courses and training institutions, which are one of the educational pathways that can be pursued besides formal education.


Method: Qualitative research with an ethnomethodological approach was employed to portray accounting learning habits implemented in accounting course and training institutions.


Results: The results show that the practice of accounting education begins with (1) planning, (2) implementing the learning process using methods appropriate to the subject matter, (3) evaluation as an assessment of learning, and (4) job placement as an outcome of the learning.


Novelty:  This research reveals the accounting learning practices in non-formal institutions that have not been previously studied


Contribution: Raising awareness in the community that accounting learning practices occur not only in formal education and serving as a reference for creating accounting learning regulations in non-formal institutions.


Abstrak: Merumuskan Praktik Pembelajaran Akuntansi pada Lembaga Kursus dan Pelatihan Akuntansi


Tujuan: Penelitian ini bertujuan merumuskan praktik pembelajaran akuntansi pada lembaga kursus dan pelatihan akuntansi yang merupakan salah satu jalur pendidikan yang dapat ditempuh selain pendidikan formal.


Metode: Penelitian kualitatif dengan pendekatan etnometodologi digunakan untuk memotret kebiasaan belajar akuntansi yang diterapkan pada lembaga kursus dan pelatihan akuntansi.


Hasil: Hasil penelitian menunjukkan bahwa praktik pendidikan akuntansi diawali dengan (1) perencanaan, (2) pelaksanaan proses pembelajaran dengan menggunakan metode yang sesuai dengan materi pelajaran, (3) evaluasi sebagai penilaian pembelajaran, dan (4) penempatan kerja sebagai suatu hasil pembelajaran.


Kebaruan: Penelitian ini mengungkap praktik pembelajaran akuntansi di lembaga nonformal yang belum pernah diteliti sebelumnya


Kontribusi: Meningkatkan kesadaran masyarakat bahwa praktik pembelajaran akuntansi tidak hanya terjadi pada pendidikan formal dan menjadi acuan dalam pembuatan peraturan pembelajaran akuntansi di lembaga nonformal.


 

Keywords

Accounting Learning Process Training Course Institutions

Article Details

License

Copyright (c) 2024 Reza Wahyu Pradita, Unti Ludigdo, Aji Dedi Mulawarman

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

  1. Efferin S. Pentingnya Subyektifitas dalam Pendidikan Tinggi Bisnis dan Akuntansi. Media Akuntansi, no. 1998;28:2–3.
  2. Davidson RA, Baldwin BA. Cognitive skills objectives in intermediate accounting textbooks: Evidence from end-of-chapter material. J Account Educ. 2005;23(2):79–95.
  3. Syaiful BD, Aswan Z. Strategi belajar mengajar. Jakarta: Rineka Cipta. 2006;
  4. Badu RS. Konstruksi Akuntansi Sosial Dan Lingkungan Melalui Metafora Sidiq, Amanah, Tabligh Dan Fatonah. Aksara J Ilmu Pendidik Nonform. 2020;5(1):47–52.
  5. Triyuwono I. ” MATA KETIGA”: SÈ LAÈN, SANG PEMBEBAS SISTEM PENDIDIKAN TINGGI AKUNTANSI. J Akunt Multiparadigma. 2010;1(1):1–23.
  6. Hines RD. Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession. Accounting, Audit Account J. 1989;2(2):0.
  7. Morgan G. Accounting as reality construction: towards a new epistemology for accounting practice. Accounting, Organ Soc. 1988;13(5):477–85.
  8. Mulawarman AD. Pendidikan Akuntansi Berbasis Cinta: Lepas dari Hegemoni Korporasi Menuju Pendidikan yang Memberdayakan dan Konsepsi Pembelajaran yang Melampaui. EKUITAS (Jurnal Ekon dan Keuangan). 2008;12(2):142–58.
  9. Rosala D, Masunah J, Narawati T, Karyono T, Sunaryo A. Internalisasi Nilai Tri-Silas melalui Pembelajaran Tari Anak Berbasis Budaya Lokal. J Obs J Pendidik Anak Usia Dini. 2021;5(2):1973–86.
  10. Mayper AG, Pavur RJ, Merino BD, Hoops W. The impact of accounting education on ethical values: An institutional perspective. Account Public Interes. 2005;5(1):32–55.
  11. Mulawarman AD. Pendidikan Akuntansi Berbasis Cinta: Lepas Dari Hegemoni Korporasi Menuju Pendidikan Yang Memberdayakan Dan Konsepsi Pembelajaran Yang Melampaui. EKUITAS (Jurnal Ekon dan Keuangan). 2018;12(2):142–58.
  12. Kamayanti A. Integrasi Pancasila Dalam Pendidikan Akuntansi Melalui Pendekatan Dialogis. J Account Bus Educ. 2016;2(2):1–16.
  13. Dewiyanti S, Julaytenth MAM, Rohana S, Siregar HO. Link and match: Sinkronisasi pembelajaran akuntansi vokasi dengan karir akuntan era society 5.0. J Akunt Dan Audit Syariah. 2021;2(2):136–45.
  14. Listiyani IM, Widayati A. Pengembangan komik sebagai media pembelajaran akuntansi pada kompetensi dasar persamaan dasar akuntansi untuk siswa SMA kelas XI. J Pendidik Akunt Indones. 2012;10(2).
  15. Sitompul DN, Dongoran FR, Hayati I. Pengembangan Pembelajaran Akuntansi Berbasis Model Pembelajaran Student Facilitatory And Explaining. Edutech J Ilmu Pendidik. 2021;
  16. Sulistiani H, Darwis D, Silaen DSM, Marlyna D. Pengembangan media pembelajaran akuntansi berbasis multimedia (studi kasus: sma bina mulya gading rejo, Pringsewu). J Komput Dan Inform. 2020;15(1):127–36.
  17. Combs A, Blume R, Newman A, Wass H. The professional education of teachers: A humanistic approach to teacher education. Bost Allyn. 1974;
  18. La Belle TJ, Sylvester JJ. Delivery systems—formal, nonformal, informal. Int Comp Educ. 1990;141–60.
  19. Sujanto A. Pengembangan Kemitraan Lembaga Kursus Dan Pelatihan (LKP) dengan Dunia Usaha dan Dunia Industri (DUDI) untuk Penjaminan Mutu LKP. J Infokam. 2016;12(1):59–65.
  20. Asshidiqy MSQ. Peran Lembaga Kursus Dan Pelatihan Surabaya Hotel School Dalam Meningkatkan Penyerapan Tenaga Kerja Masuk Ke Industri Perhotelan Bidang Housekeeping Di Luar Negeri Muammar Syaikhul Qathafi Asshidiqy. J Mhs UNESA. 2016;3.
  21. kemendikbud. Sikap dan Tata Nilai Perkuat Karakter Peserta Didik Kursus dan Latihan [Internet]. kemendikbud. 2024. Tersedia pada: https://kursus.kemdikbud.go.id/detail-artikel/360
  22. Bui B, Porter B. The expectation-performance gap in accounting education: An exploratory study. In: Personal Transferable Skills in Accounting Education. Routledge; 2014. hal. 22–49.
  23. Chaffer C, Webb J. An evaluation of competency development in accounting trainees. Account Educ. 2017;26(5–6):431–58.
  24. Howcroft D. Graduates’ vocational skills for the management accountancy profession: Exploring the accounting education expectation-performance gap. Account Educ. 2017;26(5–6):459–81.
  25. Montano JLA, Donoso JA, Hassall T, Joyce J. Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers’ opinion. Account Educ. 2001;10(3):299–313.
  26. Siriwardane HP, Durden CH. The communication skills of accountants: What we know and the gaps in our knowledge. Commun Account Educ. 2016;4–19.
  27. Ali IM, Kamarudin K, Suriani NA, Saad NZ, Afandi ZM. Perception of employers and educators in accounting education. Procedia Econ Financ. 2016;35:54–63.
  28. Camacho L. The communication skills accounting firms desire in new hires. J Bus Financ Librariansh. 2015;20(4):318–29.
  29. Jackling B, De Lange P. Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. In: The Interface of Accounting Education and Professional Training. Routledge; 2014. hal. 47–63.
  30. Mustikawati RI, Nugroho MA, Setyorini D, Yushita AN, Timur RP. Analisis Kebutuhan Soft Skill dalam Mendukung Karir Alumni Akuntansi. J Pendidik Akunt Indones. 2016;14(2).
  31. Hidayati A, Barr FD, Sigit KN. Kesesuaian kompetensi lulusan SMK dengan kebutuhan dunia usaha dan industri. Ekuitas J Pendidik Ekon. 2021;9(2):284–92.
  32. Ilias A, Yunus NKY, Abd Razak SFF. How accounting students perceived towards teamwork skills. J Educ Vocat Res. 2012;3(12):387–98.
  33. Majid S, Liming Z, Tong S, Raihana S. Importance of soft skills for education and career success. Int J Cross-Disciplinary Subj Educ. 2012;2(2):1037–42.
  34. Robles MM. Executive perceptions of the top 10 soft skills needed in today’s workplace. Bus Commun Q. 2012;75(4):453–65.
  35. Suryandari SY. Metode Penelitian Kualitatif: untuk penelitian yang bersifat eksploratif, enterpretif, interaktif, dan konstruktif. 2017;
  36. Franco LA, Greiffenhagen C. Making OR practice visible: Using ethnomethodology to analyse facilitated modelling workshops. Eur J Oper Res. 2018;265(2):673–84.
  37. Maynard DW, Heritage J. Ethnomethodology’s Legacies and Prospects. Annu Rev Sociol. 2023;49:59–80.
  38. Neyland D, Whittle A. Garfinkel on strategy: Using ethnomethodology to make sense of “rubbish strategy.” Crit Perspect Account. 2018;53:31–42.
  39. Garfinkel H. Studies in ethnomethodology. In: Social Theory Re-Wired. Routledge; 2023. hal. 58–66.
  40. Morriss L. Dirty secrets and being ‘strange’: Using ethnomethodology to move beyond familiarity. Qual Res. 2016;16(5):526–40.
  41. Mueller F, Whittle A, Gilchrist A, Lenney P. Politics and strategy practice: An ethnomethodologically-informed discourse analysis perspective. Bus Hist. 2013;55(7):1168–99.
  42. Kadarisman Muh. Analisis Pendidikan Dan Pelatiham Dasar Keinstrukturan Dalam Meningkatkan Kualitas Instruktur. J Manaj Pendidik. 2015;4(1).
  43. Triyuwono I. Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. J Akunt Multiparadigma. 2015;6(2):290–303.
  44. Ormrod JE, Anderman EM, Anderman LH. Educational psychology: Developing learners. ERIC; 2023.
  45. Uno HB. Teori motivasi dan pengukurannya, Jakarta: PT. Bumi Aksara. 2012;
  46. Mukrimaa S. Syifa. 53 Metode Belajar dan Pembelajaran. Bandung: Indonesian University of Education; 2014.
  47. Djamarah SB, Zain A. Strategi belajar mengajar. 2010;
  48. Susilowati E. Penggunaan Metode Pembelajaran Drill Sebagai Upaya Meningkatkan Prestasi Belajar Akuntansi Pada Siswa Kelas XI IPS 1 SMA Negeri Kebakkramat Tahun Ajaran 2012/2013. 2013;
  49. Robbins SP, Judge TA. Perilaku Organisasi: Organizational Behavior, Buku 2. 2011;
  50. Wijoyo H, Handoko AL, Santamoko R, Sunarsi D. Strategy model for character education through digital media for courses and training participants. E-prosiding Pascasarj Univ negeri gorontalo. 2020;1–8.
  51. Paolini A. Enhancing teaching effectiveness and student learning outcomes. J Eff Teach. 2015;15(1):20–33.
  52. Al-Samarraie H, Teo T, Abbas M. Can structured representation enhance students’ thinking skills for better understanding of E-learning content? Comput Educ. 2013;69:463–73.
  53. Anthony S, Garner B. Teaching soft skills to business students: An analysis of multiple pedagogical methods. Bus Prof Commun Q. 2016;79(3):360–70.
  54. Ramlall S, Ramlall D. The value of soft-skills in the accounting profession: Perspectives of current accounting students. Adv Res. 2014;2(11):645–54.
  55. Aw S. An evaluation of a public relations program in promoting synergistic cooperation between schools and industries. Probl Perspect Manag. 2018;16(4):353–64.
  56. Iftikhar S, Fu Y, Naureen S, Cao Y, Zhou C. Cascading of teachers training at higher education in Pakistan: An evaluation of a faculty professional development program. Eval Program Plann. 2022;94:102130.
  57. Kisworo B, Siswanto Y. Cyber School Model Learning Evaluation on Kejar Paket C in Campus PKBM. In: 1st Non Formal Education International Conference (NFEIC 2018). Atlantis Press; 2019. hal. 29–33.
  58. Sukarni S. Evaluasi Pelaksanaan Praktek Kerja Lapangan Program Studi Seni Rupa Dengan Pendekatan Goal Oriented Evaluation Model. Media Bina Ilm. 2020;14(11):3483–90.
  59. Farhana Z, Desmawati L. Evaluasi Program Bimbingan Belajar Melalui Model Cipp (Context–Input–Process–Product) di Bimbel Ahe Q-Course Kaliwungu Kudus. AKSARA J Ilmu Pendidik Nonform. 2023;9(1):397–408.
  60. Novalinda R, Ambiyar A, Rizal F. Pendekatan Evaluasi Program Tyler: Goal-Oriented. Edukasi J Pendidik. 2020;18(1):137–46.
  61. Ebel RL, Frisbie DA. Essentials of educational measurement. 1972;
  62. Johnson RB, Christensen L. Educational research: Quantitative, qualitative, and mixed approaches. Sage publications; 2019.
  63. Hawkins AJ, Clyde TL, Doty JL, Avellar S. Best practices in family life education program evaluation. Fam Relat. 2020;69(3):479–96.
  64. Venkatesh V, Goyal S. Expectation disconfirmation and technology adoption: polynomial modeling and response surface analysis. MIS Q. 2010;281–303.
  65. Sobirin A. Relevansi Ajaran Agama dalam Aktivitas Ekonomi (Studi Komparatif Antara Ajaran Islam dan Kapitalisme). J Iqtisad. 2002;3(1).
  66. Blair B, Boyce G, Davids C, Greer S. Reflecting on contemporary accounting : teaching and learning social and critical perspectives. Innov Account Corp Gov Educ Conf 2007 Proc Second Innov Account Corp Gov Educ Conf 31 January - 2 February, Hobart, Tasmania. 2007;1–22.
  67. Ludigdo U. Mengembangkan Pendidikan Akuntansi Berbasis IESQ untuk Meningkatkan Perilaku Etis Akuntan. Tema. 2004;5(2):134–47.
  68. Sudirman D. Internalisasi nilai kerjasama pada kuliah kerja mahasiswa berbasis participatory action research sebagai upaya mewujudkan kepedulian sosial. Psympathic J Ilm Psikol. 2013;6(1):708–30.
  69. Nurdin M. Pendidikan antikorupsi: strategi internalisasi nilai-nilai islami dalam menumbuhkan kesadaran antikorupsi di sekolah. Ar-Ruzz Media; 2014.