Title: IMPLEMENTATION OF COMPETENCY-BASED CURRICULUM IN THE CURRICULUM OF THE STATE ONE (S1) ACCOUNTING STUDY PROGRAM IN ORDER TO IMPROVE THE QUALITY OF HIGHER EDUCATION: Case Study at Gadjah Mada University, Surabaya University, and STIE PERBANAS Surabaya
Author: SUSI RETNA CAHYANINGTYAS
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
Competency-based curriculum (KBK) is a curriculum concept that emphasizes developing the ability to carry out tasks with certain performance standards, so that the results can be felt by students, in the form of mastery of certain competencies. Competency is a combination of knowledge, skills, values and attitudes which are reflected in 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 objective of KBK is to create independence or empower study programs in developing competencies that will be delivered to students, in accordance with environmental conditions (demands of the world of work). Apart from competent graduates, quality improvement in KBK will, among other things, be achieved through study program reform which is characterized by increased collaboration with industry, professional communities, increased professionalism of lecturers, material taught that is relevant to community needs, as well as continuous assessment and supervision to ensure overall quality and creating a continuous improvement process.
The aim of this research is to find out how KBK is implemented in the undergraduate accounting study program curriculum at three tertiary institutions (Gajah Mada University, Surabaya University, and STIE PERNANAS Surabaya), in order to improve the quality of tertiary education. The research approach used is a qualitative case study method, with data collection based on units of analysis, including how to determine graduate competency standards, curriculum structure, preparation of learning materials, preparation of syllabi and learning implementation plans to support learning activities, the role of lecturers in implementing learning methods student-centered learning (SCL), assessment of learning outcomes, and evaluation of the learning process. Data was obtained by means of interviews, observation and documentation. Interpretation of findings is carried out by establishing 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 regarding the application of the KBK are obtained.
The conclusion of this research states that the undergraduate (S 1) accounting study program curriculum at the economics faculty of Gajah Mada University, the economics faculty of Surabaya University and STIE PERBANAS Surabaya has implemented a competency-based curriculum, however, certain things still need improvement, 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/
