Problem based learning in textbook Accounting Indonesia Adaptation: A content analysis approach

Xaverius M Y Janwarin


Abstract: Problem based learning in textbook Accounting Indonesia Adaptation: A content analysis approach. Objectives: This study aims to develop the Problem based learning method in the Accounting Indonesia Adaptation textbook as a suggestion for developing critical thinking and solving problems in accounting. The solution to problems in problem series A and B is done to meet the learning objectives in each chapter. Methods: Implementation of the problem based learning method using content analysis in the accounting textbook through several stages, namely, finding a problem, identifying and analyzing the problem and conducting a synthesis and application of the analysis of transactions and the implementation of the accounting cycle both manually and computerized. Results: These results can be presented and reflected as a learning experience and help the formation of critical thinking skills and problem solving in the development of accounting. Conclusions: It is important to compile textbooks or references by including cases or problem-based questions that require problem solving.

Keywords: Problem based learning, content analysis, text book Accounting Indonesia Adaptation.


Abstrak: Pembelajaran berbasis masalah pada buku teks Accounting Indonesia Adaptation: Suatu pendekatan analisis konten. Tujuan: Penelitian ini bertujuan untuk mengembangkan metode pembelajaran berbasis masalah pada buku teks Accounting Indonesia Adaptation sebagai saran pengembangan pemikiran kritis dan pemecahan masalah dalam akuntansi. Penyelesaian soal-soal pada problem series A dan B dilakukan untuk memenuhi tujuan pembelajaran pada setiap bab. Metode: Beberapa tahapan yang dilalui dalam penelitian ini yakni: menemukan suatu masalah, mengidentifikasi dan menganlisis masalah tersebut serta melakukan sintesis dan aplikasi terhadap analisis transaksi dan pelaksanaan siklus akuntansi baik secara manual dan terkomputerisasi. Temuan: Hasil tersebut dapat dipresentasikan dan direfleksikan sebagai suatu pengalaman belajar dan membantu pembentukan kemampuan pemikiran kritis dan pemecahan masalah dalam perkembangan akuntansi. Kesimpulan: Penting untuk menyusun buku ajar atau referensi dengan menyertakan kasus-kasus atau soal-soal berbasis problem yang memerlukan pemecahan masalah.

Kata kunci: Pembelajaran berbasis masalah, analisis konten, buku teks Accounting Indonesia Adaptation.


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