APPLICATION OF COMPETENCE-BASED CURRICULUM IN THE ACCOUNTING STUDY PROGRAM CURRICULUM (S1) IN ORDER TO INCREASE THE QUALITY OF HIGHER EDUCATION IN HIGHER EDUCATION: Case Studies at Gadjah Mada University, University of Surabaya, and STIE PERBANAS Surabaya

Amount: APPLICATION OF COMPETENCE-BASED CURRICULUM IN THE ACCOUNTING STUDY PROGRAM CURRICULUM ONE (S 1) IN ORDER TO IMPROVE THE QUALITY OF HIGHER EDUCATION IN HIGHER EDUCATION: Case Studies at Gadjah Mada University, University of Surabaya, and STIE PERBANAS Surabaya

Authors: SUSI RETNA CAHYANINGTYAS

Memberships: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Airlangga University

Abstract

Competency-based curriculum (KBK) is a curriculum concept that emphasizes the development of the ability to perform tasks with certain performance standards, so that the results can be felt by students, in the form of mastery of certain competencies. Competence is a combination of knowledge, skills, values and attitudes that are reflected in the habits of thinking and acting. KBK is a concept that offers autonomy to study programs to determine policies in order to improve the quality of education. The main purpose of KBK is to establish or empower study programs in developing competencies that will be conveyed to students, in accordance with environmental conditions (demands of the world of work). In addition to competent graduates, quality improvement in the KBK will be obtained, among others, through the reform of study programs marked by increased collaboration with industry, professional communities, increased professionalism of lecturers, the material taught is relevant to the needs of the community, as well as continuous assessment and supervision to ensure quality as a whole and create a continuous improvement process.

The purpose of this study was to find out how the application of KBK in the curriculum of the undergraduate accounting study program at three universities (Gajah Mada University, University of Surabaya, and STIE PERNANAS Surabaya), in order to improve the quality of higher education. The research approach used is a qualitative case study method, with data collection based on unit analysis, including how to set graduate competency standards, curriculum structure, preparation of learning materials, preparation of syllabus and learning implementation plans in supporting learning activities, the role of lecturers in applying learning methods student-centered learning (SCL), assessment of learning outcomes, and evaluation of the learning process. Data obtained by means of interviews, observation and documentation. Interpretation of findings is done by setting criteria to interpret the findings for each unit of analysis, then comparing these criteria with facts/findings (in the form of data that has been collected), and the results are given a narrative explanation so that conclusions are obtained regarding the application of the CBC

The conclusion of this study states that the undergraduate accounting study program curriculum (S1) at the economics faculty of Gajah Mada University, the economics faculty of the University of Surabaya and STIE PERBANAS Surabaya has implemented a competency-based curriculum, but still needs improvement in certain matters, as follows : (1) stakeholder elements involved in setting graduate competency standards, (2) information extracted from stakeholders, (3) syllabus and RPKPS/SAP, (4) learning methods, (5) evaluation of the learning process.

Keywords: Competency-Based Curriculum (CBC), education quality.

sources: http://repository.unair.ac.id/34104/