Pasaribu, Hiras and Astuti, Sri (2017) PENINGKATAN KUALITAS PEMBELAJARAN MATA KULIAH PENGAUDITAN MENUJU KERANGKA KUALIFIKASI NASIONAL INDONESIA (KKNI). buletin ekonomi, 15 (2). pp. 285-303. ISSN 1410-2293
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Abstract
Abstract: Improving Quality of Learning College Towards the Indonesian National Qualification Framework. Research aims to improve the process of teaching and learning activities in the field of auditing financial statements in Accounting Study Program in accordance with the development of business and technology and the development of regulation / audit and accounting standards in Indonesia. The ultimate goal of this study is as an effort to improve the quality of graduates of Accounting program that is able to compete with other university graduates in the face of competition in the world of work. The method used is literature study and Presidential Regulation (Perpres) no. 08 Year 2012, on Achievement of Learning In accordance with the Level of KKNI. Furthermore, Law no. 12 Year 2012 article 29, on the Competence of graduates is determined by referring to the KKNI, and Regulation of Education and Culture No. 73 of 2013 on the Application of Indonesia National Qualification Framework in the field of higher education. To improve the quality of teaching and learning process and produce competitive graduates, it is necessary to insert Syllabus and Learning Plan based on KKNI. The findings show that in order to achieve graduates of Accounting Program that are able to compete with other university graduates in facing the competition in the world of work, hence the competency of graduates which is needed based on KKNI. KKNI is a measure of learning achievement, whereas in group of study field (KBK), graduate achievement is based on agreement by certain study program group at certain place and time. Learning Achievement (CP) is the end result of all learning process in one study program covering hard skill aspect and soft skill obtained through structured process which include the internation of atmosphere and learning environment that formed in it. Learning Achievement (CP) can be matched with Learning Outcomes (LO). The difference between LO and CP is Learning Outcome (LO) can be labeled at various levels of learning process, whereas CP is only used when the entire learning process on one course has been completed.
Item Type: | Article |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
Depositing User: | SRI SULTAN - |
Date Deposited: | 25 Jun 2018 01:39 |
Last Modified: | 25 Jun 2018 01:39 |
URI: | http://eprints.upnyk.ac.id/id/eprint/15422 |
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