Pembelajaran Akuntansi yang Kontekstual dalam Mempersiapkan Kompetensi Mahasiswa Menghadapi Dunia Kerja: Studi Kualitatif di Akademi Keuangan Perbankan Nusantara Aceh Timur
DOI:
https://doi.org/10.35870/jpp.v4i1.8641Keywords:
Pembelajaran Kontekstual, Pengajaran Akuntansi, Kompetensi Mahasiswa, Dunia KerjaAbstract
Penelitian ini bertujuan untuk menganalisis penerapan pembelajaran akuntansi yang kontekstual dalam mempersiapkan kompetensi mahasiswa menghadapi dunia kerja di Akademi Keuangan Perbankan Nusantara Aceh Timur. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data diperoleh melalui wawancara, observasi, dan dokumentasi yang melibatkan dosen dan mahasiswa sebagai sumber informasi penelitian. Analisis data dilakukan melalui tahapan kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Hasil penelitian menunjukkan bahwa pembelajaran akuntansi yang kontekstual mampu menghubungkan konsep-konsep akuntansi yang dipelajari di kelas dengan situasi dan permasalahan yang relevan dengan dunia kerja. Penerapan studi kasus, latihan penyelesaian masalah, simulasi, dan contoh praktik akuntansi membantu mahasiswa memahami materi secara lebih mendalam serta meningkatkan keterampilan teknis dan kemampuan menganalisis permasalahan. Selain kompetensi teknis, proses pembelajaran juga mendorong berkembangnya kemampuan berpikir kritis, komunikasi, kerja sama, ketelitian, dan pemecahan masalah. Peran dosen sebagai fasilitator turut menciptakan pembelajaran yang aktif dan berorientasi pada kebutuhan mahasiswa. Dengan demikian, pembelajaran akuntansi yang kontekstual berkontribusi dalam meningkatkan kesiapan mahasiswa untuk memasuki dunia kerja melalui keterpaduan pengetahuan, keterampilan, dan sikap profesional.
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