Title: IMPLEMENTATION OF COMPETENCY-BASED CURRICULUM IN THE CURRICULUM OF THE BACHELOR'S ACCOUNTING STUDY PROGRAM (S 1) IN ORDER TO IMPROVE THE QUALITY OF HIGHER EDUCATION: Case Study at Gadjah Mada University, Surabaya University, and STIE PERBANAS Surabaya
Authors: SUSI RETNA CAHYANINGTYAS
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
Competency-Based Curriculum (CBC) 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 reflected in habits of thinking and acting. CBC is a concept that offers autonomy to study programs to determine policies in order to improve the quality of education. The main objective of the CBC is to make study programs independent or empower them in developing competencies that will be delivered to students, according to environmental conditions (demands of the world of work). In addition to competent graduates, quality improvements in the CBC will be achieved, among other things, through study program reforms characterized by increased collaboration with industry, professional communities, increased professionalism of lecturers, teaching materials relevant to community needs, and conducting continuous assessment and supervision to ensure overall quality and create a continuous improvement process.
The purpose of this study was to determine how the implementation of the KBK in the curriculum of the undergraduate accounting study program at three universities (Gajah Mada University, Surabaya University, and STIE PERNANAS Surabaya), in order to improve the quality of higher education. The research approach used was a qualitative case study method, with data collection based on the unit of analysis, including how to determine graduate competency standards, curriculum structure, preparation of learning materials, preparation of syllabus and lesson plans in supporting learning activities, the role of lecturers in implementing the student-centered learning (SCL) method, assessment of learning outcomes, and evaluation of the learning process. Data were obtained through interviews, observation and documentation. Interpretation of the findings was carried out by establishing criteria for interpreting the findings for each unit of analysis, then comparing these criteria with facts/findings (in the form of collected data), and the results were explained narratively to obtain conclusions regarding the implementation of the KBK
The conclusion of this study states that the curriculum of the undergraduate accounting study program (S1) at the Faculty of Economics, Gajah Mada University, the Faculty of Economics, Surabaya University and STIE PERBANAS Surabaya has implemented a competency-based curriculum, however, it still needs improvement in certain areas, as follows: (1) stakeholder elements involved in determining graduate competency standards, (2) information obtained 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/