Is the Implementation of Problem-Based Learning Appropriate? A Literature Review on Accounting Learning

Wilda Auwalina Istigfarin(1), Endang Sri Andayani(2),

DOI: https://doi.org/10.15294/dp.v18i1.42143


(1) Accounting Department, Faculty of Economics and Business, Universitas Negeri Malang
(2) Accounting Department, Faculty of Economics and Business, Universitas Negeri Malang

Abstract

The objective of this study is to examine the development of research results on the implementation of Problem-Based Learning (PBL) in accounting learning in Indonesia within a 10-year period (2012 – 2022). The research was conducted using the Systematic Literature Review (SLR) method. A review was carried out on 54 PBL articles in the field of accounting education in Sinta 1-6 accredited journals. Research results showed the following findings, there were 54 published articles on PBL in the accounting field from 2012 to 2022, and most articles were published in 2017-2018. The most popular variants on the PBL research method in the accounting field employed Classroom Action Research (41%), followed by experimental research (33%). Most of the research objects involved vocational high schools, universities, and senior high schools. Of the 54 articles that were examined, only 18 articles presented the learning syntax in accordance with the PBL terms from Howard Barrows. Another 12 articles did not follow the PBL terms, but did present problems in learning. However, the utilized problems were not in accordance with the characteristics of problems in PBL, which involve real, unexpected, and unplanned (unstructured) problems. This is presumably because the researchers (1) do not fully understand the features of PBL, or (2) have problems formulating problems in the accounting field that are in accordance with the demands of PBL.

Keywords

Accounting Education; PBL Syntax; Problem-Based Learning

Full Text:

PDF

References

Adjri, A. R., Pargito, & Pujiati. (2020). Pengembangan Bahan Ajar Berbasis Inkuiri Terbimbing Untuk Meningkatkan Hasil Belajar Siswa Pada Mata Pelajaran Akuntansi. Jurnal Studi Sosial, 8(1), 1–15.

Amijaya, L. S., Ramdani, A., & Merta, I. W. (2018). Quasi experiment ch 3.pdf. 13(2), 38–87.

Asvifah, F. F., & Wahjudi, E. (2019). Penerapan Model Pembelajaran Problem Based Learning ( Pbl ) Untuk Meningkatkan Hasil Belajar Siswa Kelas Xi Akuntansi Pada Materi Pelajaran Akuntansi Keuangan Di Smk Negeri 1 Sooko Mojokerto. Jurnal Pendidikan Akuntansi (JPAK), 07(03), 460–465.

Barrows, H. S. (1996). Problem-based learning in medicine and beyond: A brief overview. New Directions for Teaching and Learning, 1996(68), 3–12. https://doi.org/10.1002/tl.37219966804

Barrows, H. S., & Tamblyn, R. M. (1980). Problem-Based Learning: An Approach to Medical Education. In The American Journal of Occupational Therapy (Vol. 35, Issue 8). https://doi.org/10.5014/ajot.35.8.539b

Cortázar, C., Nussbaum, M., Harcha, J., Alvares, D., López, F., Goñi, J., & Cabezas, V. (2021). Promoting critical thinking in an online, project-based course. Computers in Human Behavior, 119(October 2020). https://doi.org/10.1016/j.chb.2021.106705

Darmalaksana, W. (2020). Sitasi Ilmiah Melalui Pengukuran Sinta Berbasis Google Scholar bagi Pencapaian Performa Pendidikan Tinggi Indonesia. Jurnal Kelas Menulis, 1–8.

Dedyansyah, A. F., Pujiningsih, S., & Maharani, S. N. (2021). The Impact of Early Adoption of IFRS on the Quality of Accounting Information: Systematic Literature Review. International Journal of Accounting Research, 07(01), 5–15. https://doi.org/10.35248/2472-114x.19.7.195

Dewi, N. M., Aziz, M. A., & Indarini, E. (2022). Jurnal Pendidikan dan Konseling. Jurnal Pendidikan Dan Konseling, 105(2), 79. https://core.ac.uk/download/pdf/322599509.pdf

Donthu, N., Kumar, S., & Pandey, N. (2020). A retrospective evaluation of Marketing Intelligence and Planning: 1983–2019. Marketing Intelligence and Planning, 39(1), 48–73. https://doi.org/10.1108/MIP-02-2020-0066

Donthu, N., Kumar, S., Pandey, N., & Lim, W. M. (2021). Research Constituents, Intellectual Structure, and Collaboration Patterns in Journal of International Marketing: An Analytical Retrospective. Journal of International Marketing, 29(2), 1–25. https://doi.org/10.1177/1069031X211004234

Dumay, J., Guthrie, J., & Puntillo, P. (2015). IC and public sector: A structured literature review. Journal of Intellectual Capital, 16(2), 267–284. https://doi.org/10.1108/JIC-02-2015-0014

Ferreira, M. C. R. de C., Sobreiro, V. A., Kimura, H., & Barboza, F. L. de M. (2016). A systematic review of literature about finance and sustainability. Journal of Sustainable Finance and Investment, 6(2), 112–147. https://doi.org/10.1080/20430795.2016.1177438

Frezatti, F., & Martins, B. (2016). PBL ou PBLs: a customização do mecanismo de aprendizagem baseada em problemas na educação contábil. 1, 25–34.

Hsu, C.-S., Yen, S.-H., & Lai, W.-H. (2016). The Effectiveness of Problem-Based Learning in the Accounting Course. Asian Journal of Finance & Accounting, 151.

Indrayati, Rahmat, B., Mulyono, I., & Slamet. (2021). An Innovative Learning in Accounting Information Project-Based Learning At State Polytechnic of Malang Indonesia. PalArch’s Journal of …, 18(4), 6958–6970.

Iskandar, I., & Maeshalina, D. (2020). Efektivitas Penggunaan Metode Discovery Learning, Inquiry, dan Problem Based Learning dalam Meningkatkan Kemampuan Berpikir Kritis. Jurnal Pendidikan Akuntansi & Keuangan, 8(1), 55–68. https://doi.org/10.17509/jpak.v8i1.20627

Johnstone, Karla & Biggs, Stanley F. (1998). Problem Based Learning: Introduction, Analysis, and Accounting Curricula Implications. Journal of Accounting Education. Vol 16. Nos 3 /4. Pp 407-427.

Kemendikbud. (2018). Buku Pegangan Pembelajaran Keterampilan Berpikir Tingkat Tinggi Berbasis Zonasi. In Buku Pegangan Pembelajaran Berorientasi Pada Keterampilan Berpikir Tingkat Tinggi.

Littell, J. H., Corcoran, J., & Pillai, V. (2008). Systematic Reviews and Meta-analysis. (Vol. 18, Issue 5). Oxford University Press. https://doi.org/10.1177/1049731508318552

Martutik. (2017). Peningkatan Hasil Belajar Memproses Laporan Keuangan Perusahaan Jasa dan Dagang Melalui Penerapan Model Pembelajaran Problem Based Learning SMK Negeri 18 Jakarta. GEMAEDU, 222–231.

Massaro, M., Dumay, J., & Guthrie, J. (2016). On the shoulders of giants: undertaking a structured literature review in accounting. Accounting, Auditing and Accountability Journal, 29(5), 767–801. https://doi.org/10.1108/AAAJ-01-2015-1939

Megahantara, G. S. (2015). Pengaruh Teknologi Terhadap Pendidikan di Abad 21. Fakultas Ilmu Pendidikan, Universitas Negeri Yogyakarta, 7(1), 37–72. https://www.researchgate.net/publication/269107473_What_is_governance/link/548173090cf22525dcb61443/download%0Ahttp://www.econ.upf.edu/~reynal/Civil wars_12December2010.pdf%0Ahttps://think-asia.org/handle/11540/8282%0Ahttps://www.jstor.org/stable/41857625

Mendikbud. (2020). Kepmendikbud No. 754 Tahun 2020.

Mitasari, S., Herdhiana, R., & Sritumini, B. A. (2018). Pengaruh Penerapan Model Pembelajaran Problem Based Learning terhadap Peningkatan Kemampuan Berpikir Kritis Siswa pada Mata Pelajaran Pengantar Ekonomi dan Bisnis. Jurnal Pendidikan Akuntansi (JPAK), 4(1), 102–112.

Neuman, W. L. (2014). 30 Teaching Sociology Social Research Methods: Qualitative and Quantitative Approaches (Seventh Ed). Pearson Education Limited.

Nomran, N. M., & Haron, R. (2020). A systematic literature review on Sharī’ah governance mechanism and firm performance in Islamic banking. Islamic Economic Studies, 27(2), 91–123. https://doi.org/10.1108/ies-06-2019-0013

Novitasari, Restuningdiah, N., & Utami, H. (2022). A Meta-Analysis On The Effects Of Problem-Based Learning In Accounting Learning. 2(1), 30–40.

Nurcahyo, E., Agung S, L., & Djono, D. (2018). The Implementation of Discovery Learning Model with Scientific Learning Approach to Improve Students’ Critical Thinking in Learning History. International Journal of Multicultural and Multireligious Understanding, 5(3), 106. https://doi.org/10.18415/ijmmu.v5i3.234

Nurkhin, A., Kardoyo, Pramusinto, H., Setiyani, R., & Widhiastuti, R. (2020). Applying blended problem-based learning to accounting studies in higher education; Optimizing the utilization of social media for learning. International Journal of Emerging Technologies in Learning, 15(8), 22–39. https://doi.org/10.3991/IJET.V15I08.12201

Permendikbud. (2020). Buku Panduan Indikator Kinerja Utama Perguruan Tinggi Negeri (Vol. 4, Issue 1).

Pujiasih, E. (2020). Membangun Generasi Emas Dengan Variasi Pembelajaran Online Di Masa Pandemi Covid-19. Ideguru: Jurnal Karya Ilmiah Guru, 5(1), 42–48. https://doi.org/10.51169/ideguru.v5i1.136

Putri, S. R., Herdhiana, R., & Sritumini, B. A. (2019). Pengembangan Model Problem Based Learning Materi Permasalahan Ketenagakerjaan Melalui Pendekatan Open Ended untuk Meningkatkan Kemampuan Berpikir Divergen-Konvergen. Jurnal Pendidikan Dan Pembelajaran Ekonomi Akuntansi, 5(1), 48-63.

Rahayu, R., Iskandar, S., & Abidin, Y. (2022). Inovasi Pembelajaran Abad 21 dan Penerapannya di Indonesia. Jurnal Basicedu, 6(2), 2099–2104. https://doi.org/10.31004/basicedu.v6i2.2082

Rahayuningsih, M. (2017). Peningkatan Motivasi Dan Hasil Belajar Akuntansi Jasa Dengan Pembelajaran Problem Based Learning. Indonesian Journal of Education and Learning, 1(1), 43–51.

Rahmawati, I., & Suryani, A. W. (2021). An Exploration of Indonesian Accounting Education Practices. Jabe (Journal of Accounting and Business Education), 6(1), 32. https://doi.org/10.26675/jabe.v6i1.19422

Rahmawati, M., & Suryadi, E. (2019). Guru sebagai fasilitator dan efektivitas belajar siswa. Jurnal Pendidikan Manajemen Perkantoran, 4(1), 49. https://doi.org/10.17509/jpm.v4i1.14954

Robert, D. (1997). How to Use Problem-Based Learning in the classroom. In Notes and Queries (Vols. s11-II, Issue 34). https://doi.org/10.1093/nq/s11-II.34.149-e

Santis, S., Grossi, G., & Bisogno, M. (2018). Public sector consolidated financial statements: a structured literature review. Journal of Public Budgeting, Accounting and Financial Management, 30(2), 230–251. https://doi.org/10.1108/JPBAFM-02-2018-0017

Sari, D. M. M., & Prasetyo, Y. (2021). Project-based-learning on critical reading course to enhance critical thinking skills. Studies in English Language and Education, 8(2), 442–456. https://doi.org/10.24815/siele.v8i2.18407

Saripudin, A., Haryani, S., & Wardani, S. (2015). Characterized Project Based Learning To Improve Critical Thinking Skill. International Conference on Mathematics, 2015(Icmse).

Seibert, S. A. (2021). Problem-based learning: A strategy to foster generation Z’s critical thinking and perseverance. Teaching and Learning in Nursing, 16(1), 85–88. https://doi.org/10.1016/j.teln.2020.09.002

Septikasari, R., & Frasandy, R. N. (2020). Keterampilan 4C Abad 21 Dalam Pembelajaran Pendidikan Dasar. Jurnal Tarbiah Al-Awlad, VIII(02), 112–122. https://doi.org/10.1016/j.jacc.2020.04.015

Serafín, Čestmir, Dostál, Jiří,. & Havelka, Martin. (2015). Inquiry-Based Instruction in The Context of Constructivism. Procedia - Social and Behavioral Sciences. 186 (2015) 592 – 599. doi: 10.1016/j.sbspro.2015.04.050

Serdyukov, P. (2017). Innovation in education: what works, what doesn’t, and what to do about it? Journal of Research in Innovative Teaching & Learning, 10(1), 4–33. https://doi.org/10.1108/jrit-10-2016-0007

Setyaningrum, W., Riani, A. L., & Wardani, D. K. (2019). Efektivitas Model Pembelajaran Problem Based Learning (Pbl) Ditinjau Dari Curiosity, Kemampuan Berpikir Tingkat Tinggi, Dan Kompetensi Peserta Didik. Proceding-Literasi Dalam Pendidikan Di Era Digital Untuk Generasi Milenial, 20, 151–161.

Stanley, T., & Marsden, S. (2012). Problem-based learning: Does accounting education need it? Journal of Accounting Education, 30(3–4), 267–289. https://doi.org/10.1016/j.jaccedu.2012.08.005

Stechemesser, K., & Guenther, E. (2012). Carbon accounting: A systematic literature review. Journal of Cleaner Production, 36, 17–38. https://doi.org/10.1016/j.jclepro.2012.02.021

Sukmawati, S., & Pujiningsih, S. (2022). IFRS Adoption Research in Indonesia: A Systematic Literature Review. Journal of Accounting and Investment, 23(1), 95–113. https://doi.org/10.18196/jai.v23i1.13280

Syah, M. N. S. (2016). Classroom Action Research As Professional Development of Teachers in Indonesia. Jurnal Tarbawi, 13(1), 1–16. https://ejournal.unisnu.ac.id/JPIT/article/view/526

Thaiposri, P., & Wannapiroon, P. (2015). Enhancing Students’ Critical Thinking Skills through Teaching and Learning by Inquiry-based Learning Activities Using Social Network and Cloud Computing. Procedia - Social and Behavioral Sciences, 174, 2137–2144. https://doi.org/10.1016/j.sbspro.2015.02.013

Triandini, E., Jayanatha, S., Indrawan, A., Werla Putra, G., & Iswara, B. (2019). Metode Systematic Literature Review untuk Identifikasi Platform dan Metode Pengembangan Sistem Informasi di Indonesia. Indonesian Journal of Information Systems, 1(2), 63. https://doi.org/10.24002/ijis.v1i2.1916

Udil, P. A. (2021). Pelatihan Penulisan Artikel Ilmiah Penelitian Tindakan Kelas Untuk Publikasi Pada Jurnal Ilmiah. Jurnal Nasional Pengabdian Masyarakat, 2(1), 21–27. https://doi.org/10.47747/pengabdiankepadamasyarakat.v2i1.257

Wahyudi, R., Rukmini, D., & Linggar Bharati, D. A. (2019). Developing Discovery Learning-Based Assessment Module to Stimulate Critical Thinking and Creativity of Students Speaking Performance. English Education Journal, 9(2), 172–180. https://doi.org/10.15294/eej.v9i2.28992

Warsah, I., & Nuzuar, N. (2018). Analisis Inovasi Administrasi Guru Dalam Meningkatkan Mutu Pembelajaran (Studi Man Rejang Lebong). EDUKASI: Jurnal Penelitian Pendidikan Agama Dan Keagamaan, 16(3), 263–274. https://doi.org/10.32729/edukasi.v16i3.488

Yantoro, Hariandi, A., Mawahdah, Z., & Muspawi, M. (2021). Inovasi guru dalam pembelajaran di era pandemi COVID-19. JPPI (Jurnal Penelitian Pendidikan Indonesia), 7(1), 1–7. https://doi.org/10.29210/02021732

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.