ACTUALIZATION OF "NGARTI-NGRASA" IN ACCOUNTING EDUCATION: KI HADJAR DEWANTARA'S PERSPECTIVE

Resi Ariyasa Qadri, Agung Dinarjito, Moh Luthfi Mahrus, Achmad Saad Maulana

Abstract


Abstrak – Aktualisasi “Ngarti-Ngrasa” dalam Pendidikan Akuntansi: Perspektif Ki Hadjar Dewantara

Tujuan Utama – Penelitian ini bertujuan untuk mengembangkan kerangka case-based learning pada mahasiswa akuntansi dengan mengutilisasi pemikiran Ki-Hadjar Dewantara.

Metode – Penelitian ini menggunakan metode aksi partisipatoris yang terintegrasi dengan pemikiran Ki-Hadjar Dewantara. Sejumlah mahasiswa menjadi objek penelitian ini.

Temuan Utama – Penelitian ini menemukan bahwa metode case-based learning harus ditanamkan lebih dini dalam mata kuliah akuntansi demi mengukur luarannya. Sikap "ngarti" dan "ngrasa" adalah dua gagasan asli Ki-Hadjar Dewantara yang seharusnya menjadi landasan pembelajaran. Kerangka yang kami desain dapat membantu subjek penelitian melakukan dua sikap ini dalam pembelajaran akuntansi.

Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi bahwa institusi pendidikan dapat menerapkan metode case-based learning dalam kurikulum akuntansi. Metode ini terbukti mampu meningkatkan kompetensi akuntansi dan sikap belajar siswa. 

Kebaruan Penelitian – Penelitian ini menawarkan kebaruan berupa bukti empiris penerapan pemikiran Ki Hdjar Dewantara dalam pendidikan akuntansi.

 

Abstract – Actualization of "Ngarti-Ngrasa" in Accounting Education: Ki Hadjar Dewantara's Perspective

Main Purpose – This research aims to develop a case-based learning framework for accounting students using Ki-Hadjar Dewantara's thoughts.

Method – This research uses a participatory action method integrated with Ki-Hadjar Dewantara's thinking. Several students were the objects of this research.

Main Findings – This research finds that case-based learning methods must be embedded early in accounting courses to measure outcomes. The attitudes of "ngarti" and "ngrasa" are two original ideas of Ki-Hadjar Dewantara, which should be the basis of learning. The framework we designed can help research subjects carry out these two attitudes in learning accounting.

Theory and Practical Implications - This research implies that educational institutions can apply case-based learning methods in the accounting curriculum. This method has been proven to improve students' accounting competencies and learning attitudes.

Novelty – This research offers novelty in the form of empirical evidence of applying Ki Hadjar Dewantara's thoughts in accounting education.


Keywords


accounting education; attitude; cognitive; case-based learning

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.22

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