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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

Learning Process Training Course Institutions Accounting Lembaga kursus dan pelatihan Praktik Pembelajaran

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

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