Accounting Active Learning dan Hasil Pembelajarannya: Studi Kasus pada Universitas Berbasis Kewirausahaan
DOI:
https://doi.org/10.26740/jaj.v9n1.p82-94Keywords:
Accounting Active Learning, Entrepreneurial Learning, Entrepreneurial University, integrasi pembelajaran akuntansiAbstract
Abstract
This research is conducted to enlarge the perception of Accounting Study Program students to their experience by using active learning method of learning (AAL) and learning outcomes. The AAL method is an accounting learning method that integrates accounting education with entrepreneurship education. The method used is by using triadik Rae model which is used as a tool in doing analysis. Informants in this research are seven students who have been through AAL learning process since semester one until semester seven. The result data is by conducting a forum group discussion, whose questions are directed to gain experience from informants during the AAL learning process and their application to learning outcomes that result in informants. The results of this study indicate the existence of AAL method, able to give a positive impact for students in terms of: establishing self-identity of entrepreneurship; a unique experience to be an entrepreneur in running a business project through a contextual learning process; and understanding towards. for the long term. The success of the AAL process is strongly felt by the integrase between students, parents, and institutions. The three elements must be united with the same goals and actions to achieve the success of learning.
Abstrak
Penelitian ini dilakukan untuk menggali persepsi mahasiswa Program Studi Akuntansi terhadap pengalamannya mengikuti proses pembelajaran dengan menggunakan metode accounting active learning (AAL) dan hasil pembelajarannya. Metode AAL merupakan metode pemnbelajaran akuntansi yang mengintegrasikan pendidikan akuntansi dengan pendidikan entrepreneurship. Metode penelitian yang digunakan adalah studi kasus dengan menggunakan triadic model Rae yang digunakan peneliti sebagai alat bantu dalam melakukan analisis. Informan dalam penelitian ini adalah tujuh mahasiswa yang telah melalui proses pembelajaran AAL sejak semester satu hingga semester tujuh. Data diperoleh dengan melakukan forum group discussion, yang pertanyaannya diarahkan untuk menggali pengalaman dari informan selama mengikuti proses pembelajaran AAL serta penerapannya terhadap hasil pembelajaran yang didapatkan informan. Hasil penelitian ini menunjukkan bahwa melalui metode AAL, mampu memberi dampak positif bagi mahasiswa dalam hal: pembentukan identitas diri yang entrepreneurial; mendapatkan pengalaman unik menjadi entrepreneur dalam menjalankan projek bisnis melalui proses pembelajaran kontekstual; dan pemahaman terhadap pentingnya kinerja entrepreneur untuk jangka panjang melalui proses negotiated entreprise. Keberhasilan proses AAL sangat dipengaruhi oleh integrase antara mahasiswa, orang tua, dan institusi. Tiga elemen tersebut harus secara bersamaan mempunyai tujuan dan tindakan yang sama untuk mencapai keberhasilan pembelajaran.
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