The Implementation of OBE-Based Management Accounting Learning

DOI

10.2991/assehr.k.210202.043How to use a DOI?

Keywords

Outcome-based education (OBE), formative assessment, program’s expected learning outcomes, course’s expected learning outcomes, lesson’s expected learning outcomes

Abstract

This research aims to evaluate the effectiveness of the implementation of OBE-based management accounting learning. The research type is applied research. The population is the students who are taking management accounting courses This research uses census sampling. It is found that OBE-based learning motivates students to optimize the achievement of the ELOs. It improves the results of formative assessments and final grades. Students agree that CELOs has been adequate to build their soft skills and hard skills. Soft skills that should be possessed by a management accountant are: (1) able to have logical, critical, systematic, and innovative thinking by applying the concepts of management accounting, (2) able to work in teams, (3) able to present information and express ideas clearly, both verbally and in writing. They also agree that quizzes, group assignments and presentations, discussion forums, mid- term exam, and final exam are required to help them to achieve LELOs.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Riwayadi
AU  - Denny Yohana
PY  - 2021
DA  - 2021/02/03
TI  - The Implementation of OBE-Based Management Accounting Learning
BT  - Proceedings of the 3rd International Conference on Educational Development and Quality Assurance (ICED-QA 2020)
PB  - Atlantis Press
SP  - 235
EP  - 239
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210202.043
DO  - 10.2991/assehr.k.210202.043
ID  - 2021
ER  -