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

Xaverius M Y Janwarin

Abstract


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.


DOI: http://dx.doi.org/10.23960/jpp.v8.i2.201808


Full Text:

PDF

References


AACSB International (2014). AACSB international accounting accreditation standard A7: Information technology skills and knowledge for accounting graduates: An interpretation. Tampa, Florida: AACSB.

American Accounting Association (1966). A statement of basic accounting theory. Sarasota, FL: AAA.

Amernic, J., & Craig, R. (2004). Reform of accounting education in the Post-Enron Era: Moving accounting out of the shadows. Abacus, 40(3), 342-378. doi:10.1111/j.1467-6281.2004.00162.x.

Baker, C., & Freebody, P. (1989). Talk around text: Constructions of textual and teacher authority in classroom discourse. In S. de Castell, A. Luke, & C. Luke (Eds.). Language, authority and criticism: Readings on the school textbook (pp. 263–283). London: Falmer Press.

Bardin, L. (2002), Análisis de contenido. 3ª ed. Akal, Madrid.

Benhur Oral, S. (2013). What is wrong with using textbooks in education? Educational Philosophy and Theory, 45(3), 318–333.

Berelson, B. (1952), Content Analysis in Communications Research, The Free Press, Glencoe, IL.

Calk, R., & Carr, P. S. (2011). A course format for problem-based learning in accounting. Journal of Accounting & Finance, 11(2), 139-154. Retrieved from http://www.nabusinesspress.com.

Carl S. Waren, James M. Reeve, Jonathan E. Duchas, Novrys Suhardianto, Devi Sulistyo Kalanjati, Amir Abadi Jusuf & Chaerul D. Djakman. (2014). Accounting Indonesia Adaptation, 25th Edition, Based Indonesia Update PSAK. Salemba Empat.

Crosser, R. L. & Laufer, D. (2004). Career information: Helping accounting majors understand their options. Journal of Accounting & Finance Research, 12(2), 112-118. Retrieved from http://www.aaafonline.org.

Daft, R. L., & Lengel, R. H. (1986). Organizational information requirements, media richness and structural design. Management Science, 32(5), 554e571.

Dean, D., & Kuhn, D. (2007). Direct Instruction vs. Discovery: The Long View. Science Education, 91(3), 384-397. doi:10.1002/sce.20194.

De Lange, P., Gut, A., & Jackling, B. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from three Victorian universities. Accounting & Finance, 46(3), 365-386. doi:10.1111/j.1467-629X.2006.00173.x.

Drennan, L. & Kavanagh, M. H. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48(2), 279-300. doi:10.1111/j.1467-629X.2007.00245.x.

Fortin, A., & Legault, M. (2010). Development of generic competencies: Impact of a mixed teaching approach on students' perceptions. Accounting Education, 19(1/2), 93-122. doi:10.1080/09639280902888195.

Herring, H. (2003). Conference address: The accounting education shcnage movement in the United States. Accounting Education: An International Journal, 12(2), 87–95.

Hmelo-Silver, C. (2004). Problem-based learning: What and how do students learn? Educational Psychology Review, 16(3), 235e266. http://dx.doi.org/10.1023/B: EDPR. 0000034022.16470.f3.

Hosal-Akman, N., & Simga-Mugan, C. (2010). An assessment of the effects of teaching methods on academic performance of students in accounting courses. Innovations in Education & Teaching International, 47(3), 251-260. doi:10.1080/14703297.2010.498176.

Johnson, D. W., Johnson, R. T., & Smith, K. A. (1998). Cooperative learning returns to college: What evidence is there that it works? Change, 30(4), 26e35. Retrieved from http://tinyurl.com/q5mxoh7.

Kassarjian, H.H. (1977), “Content analysis in consumer research”, The Journal of Consumer Research, Vol. 4 No. 1, pp. 8-18.

Khairiyah Mohd. Yusof, Syed Ahmad Helmi Syed Hassan, Mohammad Zamry Jamaludin & Nor Farida Harun. (2012). Procedia - Social and Behavioral Sciences 56 ( 2012 ) 223 – 232.

Krippendorff, K. (1980), Content Analysis – An Introduction to its Methodology, Sage Publications, Beverly Hills, CA.

Krippendorff, K. (2013), Content analysis: an introduction to its methodology, Sage Publications Inc, Los Angeles.

Lay, G. (2010). Experiential learning for accounting students. International Journal of Learning, 17(3), 437-445. Retrieved from http://www.commongroundpublishing.com/.

Mayring, P. (2008), Qualitative Inhaltanalyse – Grundlagen und Techniken (Qualitative Content Analysis), Beltz Verlag, Weinheim.

Mayring, P. (2000), “Qualitative content analysis”, Forum Qualitative Sozialforschung, Vol. 1 No. 2, pp. 1-10.

McFall, R. (2005). Electronic textbooks that transform how textbooks are used. The Electronic Library, 23(1), 72–81.

Newble, D. I., & Clarke, R. M. (1986). The approaches to learning of students in a traditional and in an innovative problem-based medical school. Medical Education, 20(4), 267e273. http://dx.doi.org/10.1111/ j.1365-2923.1986.tb01365.x.

Nimalathasan, B., & Valeriu, B. (2010). Association between critical, creative thinking and problem-solving in accounting researches: An overview. Young Economists Journal / Revista Tinerilor Economisti, 8(14), 7-12. Retrieved from stat257.central.ucv.ro/rte/ -.

Pathways Commission (2012). Behn, K. B. (Chairman), Commission on Accounting Higher Education. Pathways to a Profession: Charting a National Strategy for the Next Generation of Accountants. Sarasota, FL: AAA and AICPA.

Paul K.Wells. (2018). How well do our introductory accounting text books reflect current accounting practice?. Journal of Accounting Education Volume 42, March 2018, Pages 40-48.

Pinto, L. E., McDonough, G. P., & Boyd, D. (2011). High school philosophy teachers' use of textbooks: Critical thinking or teaching to the text? Journal of Curriculum and Instruction, 5(2), 45–78.

Postma, J., & Van Helm, A. (2000). La riegolo de libro: Bookkeeping instructions from the mid-fifteenth century. In 8th World congress of accounting historians, Madrid, Spain, July.

PricewaterhouseCoopers. (2009). Examine. New York, NY: PwC.

Pricewaterhouse Coopers. (2015). Data driven: What students need to succeed in a rapidly changing world.

Rojana Phungsuk, Chantana Viriyavejakul & Thanin Ratanaolarn. (2017). Development of a problem-based learning model via a virtual learning environment. Kasetsart Journal of Social Sciences 38 (2017) 297e306.

Sangster, A. (2011). Luca Pacioli, school teacher and university professor. In Hernández-Esteve, E., & Martelli, M. (Eds). Centro Studi ‘‘Mario Pancrazi’’ (pp. 457–472). Sansepolcro, Italy.

Sangster, A., Stoner, G., & McCarthy, P. (2007). Lessons for the classroom from Luca Pacioli. Issues in Accounting Education, 22(3), 447–457.

Sangster, A., Stoner, G., & McCarthy, P. (2008). The market for Luca Pacioli’s Summa Arithmetica. The Accounting Historians Journal, 35(1), 111–134.

Sangster, A., Stoner, G., & McCarthy, P. (2011). In defense of Pacioli. The Accounting Historians Journal, 38(2), 105–124.

Savchenko, O. M. & Tatikonda, L. U. (2010). Crisis in accounting: Are accounting curricula following the path of general motors? Management Accounting Quarterly, 11(2), 33-45. Retrieved from http://www.imanet.org/publications_maq.asp.

Smith David, J., Maccracken, H., & Reckers, P. M. J. (2003). Integrating technology and business process analysis into introductory accounting courses. Issues in Accounting Education, 18(4), 417–425.

American Accounting Association. (1966). A Statement of basic accounting theory, Sarasota, The Association, AAA.

The Pathways Commission (2012). Charting a national strategy for the next generation of accountants. Sarasota, FL: AAA, AICPA.

Suhányi, E., & Suhányi, L. L. (2010). New arrangement of the US GAAP rules. Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 12(3), 1-6.

Van Wyhe, G. (2007). A history of U.S. higher education in accounting, Part I: Situating accounting within the academy. Issues in Accounting Education, 22(2), 165-181. Retrieved from http://aaahq.org/pubs/issues.htm.

Wong, D. (2015). How to study smart: 20 scientific ways to learn faster. Retrieved from http://tinyurl.com/jzea9zd.


Refbacks

  • There are currently no refbacks.




Copyright (c) 2018 Jurnal Pendidikan Progresif

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


View My Stats

Creative Commons License
The copyright is reserved to The Jurnal Pendidikan Progresif that is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.