PRAKTIK KERJA LAPANGAN DALAM PEMBELAJARAN AKUNTANSI MANAJEMEN

Kencana Dewi, Lukluk Fuadah

Abstract


Abstrak: Praktik Kerja Lapangan dalam Pembelajaran Akuntansi Manajemen. Penelitian ini berusaha untuk menginvestigasi keefektifan praktik kerja lapangan pada mata kuliah Akuntansi Manajemen. Metode yang digunakan dalam penelitian ini adalah uji kuesioner dan analisis SWOT kepada sejumlah mahasiswa akuntansi Universitas Sriwijaya yang mengikuti program ini. Hasil penelitian menunjukkan bahwa praktik kerja lapangan memiliki urgensi bagi pengembangan kompetensi mahasiswa. Mereka lebih memahami dan dapat melihat secara langsung kondisi sebenarnya pada perusahaan manufaktur. Selain itu, praktik kerja lapangan memberikan keunggulan bagi kalangan di sekitar lingkungan pembelajaran melalui teori kognitif sosial.

 

Abctract: Field Observation in Learning Management Accounting. This research seeks to investigate the effectiveness of field observation in management accounting courses. The method used in this study is a questionnaire test and Analisis SWOT to accounting students Sriwijaya University who follow this program. The research shows that field observation has an urgency for student competence development. They can understand the actual conditions in the manufacturing company. In addition, field observation provide an advantage to the people around the learning environment through cognitive social theory.


Keywords


pendidikan akuntansi; praktik kerja lapangan; akuntansi manajemen

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DOI: http://dx.doi.org/10.18202/jamal.2017.08.7061

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