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A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian universities and is expected to provide recommendations of accounting textbooks which are potential to develop students' critical thinking ability. This study was a content analysis. The analysis was based on the Bloom's taxonomy as well as the indicators of contextual representation intensity level. The results demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness.

<p>Tujuan yang ingin dicapai dari kegiatan penelitian ini adalah tersusunnya bahan ajar praktikum akuntansi berbasis <em>compact disk</em> (CD) dengan menggunakan program <em>Visual Basic</em> yang mampu meningkatkan kualitas pembelajaran, yakni peningkatan pemahaman dan ketrampilan professional memanfaatkan teknologi komputer bagi mahasiswa. Setelah melalui serangkaian proses validasi uji coba dan pakar, dihasilkan bahan ajar praktikum Pengantar Akuntansi yang dikemas dalam bentuk <em>compact disk</em> yang kemudian diinstal pada komputer mahasiswa. Isi bahan ajar berbasis CD ini terdiri dari 2 komponen utama yaitu kasus dan kertas kerja. Hasil dari validasi dan uji coba menunjukkan bahwa bahan ajar praktikum ini telah memenuhi kriteria “sangat baik” dalam menyelesaikan kasus-kasus akuntansi dan valid atau siap untuk digunakan dalam matakuliah praktikum Pengantar Akuntansi.</p><p> </p>

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.

<p>Tujuan dari penelitian dan pengembangan ini adalah mengembangkan media presentasi <em>prezi </em>yang layak digunakan dalam proses pembelajaran dan mengetahui efektivitas media dalam meningkatkan motivasi belajar siswa kelas XI IPS SMA Laboratorium Malang. Model penelitian yang digunakan dalam penelitian dan pengembangan ini adalah model pengembangan Borg and Gall (1983). Tahapan yang digunakan meliputi: 1) analisis kebutuhan awal, 2) pengembangan produk, 3) validasi ahli, 4) revisi produk I, 5) uji coba lapangan, 6) revisi produk II, dan 7) produk akhir. Hasil penelitian menunjukkan bahwa media presentasi <em>prezi </em>pada mata pelajaran Akuntansi ini valid/ layak digunakan, terbukti dengan skor penilaian oleh ahli media sebesar 96,84% (valid/ layak digunakan); ahli materi sebesar 89,00% (valid/ layak digunakan); skor uji coba pengguna siswa sebesar 89,53% (valid/ layak digunakan); dan uji coba pengguna guru sebesar 86,89% (valid/ layak digunakan). Pada uji coba lapangan, dari hasil pengolahan data <em>Paired Sample T-Test </em>untuk motivasi siswa diperoleh nilai signifikasi 0,000 &lt; 0,05 sehingga media presentasi <em>prezi </em>dapat meningkatkan motivasi belajar siswa. Saran yang diajukan untuk pengembangan berikutnya yaitu mengembangkan media presentasi <em>prezi </em>dengan materi lain dan menggunakan kurikulum 2013.</p>

The objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.

This developmental research is aimed to develop computer-based accounting learning material. This research was conducted based on the fact that the implementation of competency-based curriculum for vocational high school of economics is dealing with some constraints, for instance misconception of accounting teacher to understand the substance of competency-based curriculum. The learning material was designed based on the findings obtained from field research and curriculum content analysis conducted in advance. The research has developed computer-based accounting learning material that has been validated using expert judgment validation technique. The learning material covers: (1) case that can be reconstructed by teachers; and (2) worksheet consisting of document of transaction, journal, general ledger, trial balance, and financial statement. To be widely implemented, the learning material needs to be tested through classroom experiment to ensure its effectiveness. Keywords: accounting, teaching material, computerAbstrak: Penelitian pengembangan ini ditujukan untuk mengembangkan bahan ajar akuntansi berbasis komputer. Penelitian ini dilakukan berdasarkan fakta bahwa implementasi kurikulum berbasis kompetensi pada SMK program bisnis dan manajemen menemui beberapa kendala diantaranya mencakup miskonsepsi guru dalam memahami hakekat kurikulum berbasis kompetensi. Bahan ajar didesain berdasarkan temuan dari penelitian di lapangan maupun dari analisis isi kurikulum yang telah dilakukan sebelumnya. Luaran dari penelitian ini adalah bahan ajar akuntansi berbasis komputer yang telah divalidasi menggunakan teknik validasi berupa professional judgment dari ahli. Secara umum komponen bahan ajar mencakup: (1) kasus, yang bisa diupgrade oleh guru, serta (2) worksheet yang terdiri dari bukti transaksi, jurnal, buku besar, neraca saldo dan laporan keuangan. Agar bisa diimplementasikan secara luas, bahan ajar ini perlu diujicobakan terlebih dahulu di kelas dengan desain eksperimen untuk mendapatkan keyakinan tentang tingkat keefektifan dari penggunaan bahan ajar.Kata kunci: akuntansi, bahan ajar, komputer SMK Bisnis Manajemen pada dasarnya merupakan program pendidikan pada jenjang pendidikan menengah yang mengutamakan pengembangan kemampuan peserta didik untuk dapat bekerja dalam bidang tertentu, kemampuan beradaptasi di lingkungan kerja,

One of the mandatory requirements for obtaining a bachelor's degree is completing a bachelor's thesis. The current COVID-19 pandemic, on the other hand, creates several pressures that cause students to fall behind on their thesis completion. This study aimed to determine how hardiness and social support affect students' ability to cope with academic stress while writing their bachelor's thesis during a pandemic. A 5-point Likert scale questionnaire was used to collect the data. The total research sample consisted of 207 students from a public university in Indonesia working on their thesis during the pandemic. Multiple linear regression analysis was used to analyze the data. This study found that hardiness and social support all significantly negatively impact academic stress. The greater the students' hardiness and social support, the less academic stress they will experience. The findings also show that the primary source of stress for students writing their thesis is a lack of academic support, which has implications for the need to design a suitable support system mechanism so that thesis writing can be completed on time.