EFEKTIVITAS OPEN-ENDED EXPERIENTIAL LEARNING CASES DALAM PENINGKATAN PERTIMBANGAN PROFESIONAL

Abstrak: Penelitian ini bertujuan untuk mengetahui efektivitas implementasi model pembelajaran Open-Ended Experiential Learning Cases dalam usaha peningkatan kemampuan mahasiswa untuk memberikan pertimbangan profesional. Penelitian ini merupakan penelitian pre-experimental design dengan jenis one-group pretes-postes design. Popolasi penelitian adalah mahasiswa jurusan Akuntansi yang mengambil mata kuliah Akuntansi Keuangan Menengah 1 sebanyak 75 orang, sedangkan sampel yang digunakan adalah 44 orang. Teknik pengambilan sampel dilakukan dengan convenience sampling. Data dikumpulkan dengan tes uraian dan dianalisis dengan uji beda t test untuk sampel berhubungan. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan kemampuan mahasiswa dalam memberikan pertimbangan profesional sebelum dan sesudah model pembelajaran open-ended experiential learning cases diimplementasikan yang menunjukkan terjadinya peningkatan pertimbangan profesional setelah mahasiswa mengikuti pembelajaran dengan model pembelajaran openended experiential learning cases. Kata Kunci: open-ended experiential learning cases, pertimbangan profesional
THE EFFECTIVENESS OF OPEN-ENDED EXPERIENTIAL LEARNING CASES TO IMPROVE PROFESSIONAL JUDGMENT Abstract: This study was aimed to reveal the effectiveness of the implementation of the open-ended experiential learning cases to improve students' professional judgment. To achieve this purpose, the study was designed as the pre-experimental design with the one-group pretest-post-test design type. The population of the study was the Accounting Department Students at Yogyakarta State University taking the 1 st Intermediate Financial Accounting course. There were 75 students as the population and 44 students were chosen as the research sample. The sampling technique used was the convenience sampling. The data were collected by using the essay test and analyzed by t-test for paired samples. The findings showed that there was a significant difference between students' professional judgment before and after the implementation of open-ended experiential learning. The study also revealed that there was an improvement of students' professional judgment due to the implementation of openended experiential learning cases. Keywords: open-ended experiential learning cases, professional judgment