This study aims to examine the effectiveness of problem-based learning (PBL) model with an assessment rubric on the students' critical thinking development in learning financial accounting. This quasi-experimental study conducted at a university in Riau, Sumatra, Indonesia involved 41 second-year students. They were divided into two groups: 22 students in the experimental group, 19 students in the control group. Pre-test and post-test were used to examine the effectiveness level. The data analysis techniques included descriptive statistical test and Mann-Whitney Test. The results showed that the mean scores of the pre-test and post-test in the experimental group were 47 and 60 respectively. The mean scores of the pretest and post-test in the control group were 54 and 50 respectively. Moreover, the Mann-Whitney Test results showed that the value of Sig. (2-tailed)> alpha, that was 0.114> 0.05, indicating that Ho was accepted, and Ha was rejected. It indicates that albeit not significantly, the use of assessment rubric in the PBL model could increase the students' learning outcomes in the experimental group as compared with the students in the control group using PBL model only. It could improve the students' critical thinking skills. The limitations of the study and implications to future inquiries are also presented.
This research purpose to examine whether there is difference of intermediate accounting learning outcomes between "field independent" students and "field dependent" students . This study used survei approach. The population are from 288 accounting students with 167 samples. Instrument of student's cognitive style by GEFT. Student's academic achievement from accounting department's data. The results showed that there is differences on the students' intermediate accounting learning outcomes between "field independent" students and "field dependent" students.Abstrak: Penelitian ini merupakan penelitian survei, bertujuan untuk menguji apakah ada perbedaan hasil belajar Akuntansi Keuangan Menengah 1 (AKM 1) pada mahasiswa yang memiliki gaya kognitif field independent dan field dependent. Populasi dalam penelitian ini adalah mahasiswa semester empat jurusan akuntansi Universitas Negeri Malang yang telah menempuh AKM 1 terdiri dari 288 mahasiswa dengan mengambil sampel sebanyak 167 mahasiswa. Metode pengumpulan data menggunakan dokumentasi untuk data hasil belajar dan tes (GEFT) untuk mengukur gaya kognitif. Teknik analisis data dengan menggunakan independent sample t test. Hasil penelitian menunjukkan bahwa ada perbedaan hasil belajar AKM 1 diantara mahasiswa yang memiliki dimensi gaya kognitif field independent dengan field dependent.Kata kunci: gaya kognitif, field dependent, field independent.
Ekonomi pancasila adalah sistem ekonomi yang berpedoman pada pengamalan pancasila. Nilai Ekonomi Pancasila harus ditanamkan dalam hati dan pikiran anak bangsa melalui pendidikan ekonomi. Penelitian ini bertujuan untuk mengkaji sejarah Ekonomi Pancasila dan implementasinya dalam pembelajaran ekonomi di Indonesia. Penelitian ini termasuk penelitian deskriptif kualitatif dan kuantitatif. Data kualitatif meliputi pendapat ahli ekonomi yang dirujuk dalam buku teks dan artikel jurnal yang diterbitkan secara online. Data kuantitatif berupa angket pemahaman dan penerapan nilai-nilai Pancasila dalam pembelajaran ekonomi di sekolah. Kesimpulan penelitian Ekonomi Pancasila sebagai ilmu ekonomi dengan paradigma baru yang lahir dari kondisi keilmuan ekonomi di Indonesia yang dihegemoni oleh pemikiran Barat. Demikian pula penerapan pembelajaran ekonomi didominasi oleh teori-teori ekonomi neoklasik-kapitalis yang tidak relevan dengan ideologi bangsa Indonesia.
Abstract-This research was quasi experiment research which was aimed to find out the influence of Problem Based Learning Model and cognitive style on the result of learning Intermediate financial accounting 2. The population was taken from students of accountancy education FKIP UIR who started attending college in education year 2014/2015 which was consisted of 4 classes. The sample was taken by using purposive sampling technique. The experiment class (Class 4C) was taught by using PBL model and control class (Class 4D) was taught by using Drill method in small group. The data was collected by using documentation, observation, and tests (pre test and post test). In addition, cognitive style was tested by using GEFT (Group Embedded Figure Test
The development of the Project Based Learning (PjBL) learning model in financial accounting courses aims to increase student HOTs in analyzing elements of financial statements. The model used is ADDIE, in the MSME Accounting management course. The model is applied for one semester. The effectiveness test results show that it is very effective, and the practicality results also show a very practical score so that the PjBL development model in financial accounting can be used without revision.
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