No abstract

A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian universities and is expected to provide recommendations of accounting textbooks which are potential to develop students' critical thinking ability. This study was a content analysis. The analysis was based on the Bloom's taxonomy as well as the indicators of contextual representation intensity level. The results demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness.

<p>Tujuan yang ingin dicapai dari kegiatan penelitian ini adalah tersusunnya bahan ajar praktikum akuntansi berbasis <em>compact disk</em> (CD) dengan menggunakan program <em>Visual Basic</em> yang mampu meningkatkan kualitas pembelajaran, yakni peningkatan pemahaman dan ketrampilan professional memanfaatkan teknologi komputer bagi mahasiswa. Setelah melalui serangkaian proses validasi uji coba dan pakar, dihasilkan bahan ajar praktikum Pengantar Akuntansi yang dikemas dalam bentuk <em>compact disk</em> yang kemudian diinstal pada komputer mahasiswa. Isi bahan ajar berbasis CD ini terdiri dari 2 komponen utama yaitu kasus dan kertas kerja. Hasil dari validasi dan uji coba menunjukkan bahwa bahan ajar praktikum ini telah memenuhi kriteria “sangat baik” dalam menyelesaikan kasus-kasus akuntansi dan valid atau siap untuk digunakan dalam matakuliah praktikum Pengantar Akuntansi.</p><p> </p>

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.