ACCOUNTING CURRICULUM EVALUATION IN IMPLEMENTATION MERDEKA BELAJAR - KAMPUS MERDEKA

Abidah Dwi Rahmi Satiti; Falikhatun Falikhatun

doi:10.25273/jap.v11i1.9880

ACCOUNTING CURRICULUM EVALUATION IN IMPLEMENTATION MERDEKA BELAJAR - KAMPUS MERDEKA

Abidah Dwi Rahmi Satiti, Falikhatun Falikhatun

Abstract

ABSTRACT

This study aimed to evaluate the accounting curriculum in implementing the Merdeka Belajar-Kampus Merdeka (MBKM) Curriculum. It is qualitative research with an interpretive paradigm of the phenomenology approach. Data collection is done by interview, observation, and documentation. The study revealed that the learning process's characteristics, planning, and implementation had been going well. Curriculum accountability is realized by preparing reports and outreach to the academic community and stakeholders. This research theoretically contributes in the form of references to implementing the MBKM accounting curriculum associated with accountability. Practically, this research contributes to the formation of accounting curriculum designs and inputs to universities in maximizing their role in keeping up with the times in responding to the provision of work-ready graduates.

ABSTRAK

Tujuan penelitian ini adalah mengevaluasi kurikulum akuntansi dalam implementasi Kurikulum Merdeka Belajar-Kampus Merdeka (MBKM). Penelitian ini adalah penelitian kualitatif dengan paradigma interpretif pendekatan fenomenologi. Pengumpulan data dilakukan dengan wawancara, pengamatan, dan dokumentasi. Penelitian mengungkapkan bahwa karakteristik, perencanaan, dan pelaksanaan proses pembelajaran sudah berjalan baik. Akuntabilitas kurikulum diwujudkan dengan penyusunan laporan dan sosialisasi kepada civitas akademika dan stakeholder. Penelitian ini secara teoretis memberikan kontribusi berupa referensi implementasi kurikulum akuntansi MBKM yang dikaitkan dengan akuntabilitas. Secara praktis, penelitian ini berkontribusi dalam pembentukan desain kurikulum akuntansi serta masukan kepada perguruan tinggi dalam memaksimalkan perannya mengikuti perkembangan zaman dalam menyikapi penyediaan lulusan siap kerja.

Keywords

Accounting; Accountability; Curriculum; Evaluation; Merdeka Belajar-Kampus Merdeka; Akuntansi; Akuntabilitas; Evaluasi; Kurikulum

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