A Concept Tree of Accounting Theory: (Re)Design for the Curriculum Development

Zhou, Yining

doi:10.3390/educsci9020111

Cited by 6 publications

(4 citation statements)

References 28 publications

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“…Sejak tahun 1970, hingga saat ini disebut sebagai masa teori akuntansi positif. Penelitian dalam bidang akuntansi tentu akan merujuk pada teori akuntansi, sehingga banyak penelitian yang berlandaskan teori akuntansi, seperti karya tulis oleh (Al-Htaybat & Alberti-Alhtaybat, 2013;Apriyanti, 2017;Azmi et al, 2019;Berisha & Asllanaj, 2017;Hommel & Schmitz, 2013;Johnstone, 2018;Legenchuk & Iskorostenska, 2020;Näsi et al, 2013;Oldroyd et al, 2015;Osadcha et al, 2018;Ozili, 2020;Penman, 2015;Raj & Roy, 2016;Vegera et al, 2018;Zhou, 2019;Zyznarska-Dworczak, 2017).…”

Section: Teori Akuntansiunclassified

Tinjauan Literatur: Perkembangan Teori Akuntansi

Limtaroli,

et al. 2023

JRAMM

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Findings and opinions build a theory. Almost all fields or research areas certainly have theory as the basis for their practice. This study aims to describe and explain the development of accounting theory and practice, as well as to draw conclusions from previous studies or research. The method used in this study is systematic literature review (SLR) with a selected sample of 30 articles, both from within the country and abroad, published from 2012-2022. Selected articles with similar research topics, namely the discussion of accounting theory, its development and implementation. Until now, research on accounting theory is still often carried out, both carried out by domestic and foreign parties. Accounting theories are also still often used as a reference in research, especially accounting theory itself, positive accounting theory, agency theory, and normative accounting theory.

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Section: Teori Akuntansiunclassified

Tinjauan Literatur: Perkembangan Teori Akuntansi

Limtaroli,

et al. 2023

JRAMM

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“…Telah ahli materi menghasilkan penambahan advance organizer di awal bab berupa teks berita terkini sesuai bab yang akan dibahas dan menambah unsur syariah pada bab modal ventura. Penggunaan advance organizer dalam pembelajaran ini sesuai dengan teori Ausubel bahwa teks-teks umum dapat dipakai untuk memberikan gambaran umum pembelajaran sehingga mengkonstruksi pengetahuan baru (Zhou, 2019). Telaah ahli bahasa menghasilkan perbaikan kalimat dan ejaan sesuai dengan PUEBI.…”

Section: Hasil Penelitian Dan Pembahasanunclassified

Pengembangan E-Book Interaktif Berbasis Mind Mapping Mata Pelajaran Layanan Lembaga Keuangan Syariah Kelas Xii SMK

Rahmah

Hakim

2022

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The purpose of this study was to develop an e-book product for learning Islamic financial institution service courses. This development is a Research and Development research. This development uses Thiagarajan, Semmel and Semmel's 4D models including define, design, develop, and disseminate steps. This study resulted in a feasibility test of material, language, graphic experts and student responses to the use of e-books. From these results, it is known that mind mapping-based interactive e-books based on Android devices using a scientific approach are very suitable for use in learning activities. The times have reduced the boundaries between the digital world and the physical world in many areas of human life, including the world of education. The 2013 revised edition of the curriculum, which is the latest change in the education curriculum in Indonesia, must always be balanced with the development of learning tools, including teaching materials. This research & development research has the aim of developing teaching materials in the form of interactive e-books based on Android devices for LLKS subjects with a scientific approach.

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“…Telaah ahli materi menghasilkan penambahan advance organizer di awal bab berupa teks berita terkini sesuai bab yang akan dibahas dan menambah unsur syariah pada bab modal ventura. Penggunaan advance organizer dalam pembelajaran ini sesuai dengan teori Ausubel bahwa teks-teks umum dapat dipakai untuk memberikan gambaran umum pembelajaran sehingga mengkonstruksi pengetahuan baru (Zhou, 2019). Telaah ahli bahasa menghasilkan perbaikan kalimat dan ejaan sesuai dengan PUEBI.…”

Section: Hasil Dan Pembahasanunclassified

Pengembangan E-Book Interaktif Berbasis Android Mata Pelajaran Layanan Lembaga Keuangan Syariah

Dianti

Hakim

2021

jpak

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The changing of times have reduced the boundary between digital world and physical world in many fields of human life including education. The revised edition of Kurikulum 2013, which was the last change in the education curriculum in Indonesia, must always be balanced with the development of learning tools including teaching materials. This research and development is aimed to develop teaching materials in interactive e-books form based on android devices with a scientific approach to the subject of Islamic financial services in class XII semester 1. This development uses the 4D model belonging to Thiagarjan, Semmel, and Semmel which consists of the stage define, design, develop, and disseminate. However, due to the limitations of the researcher, the research focused on the development stage and implemented the dissemination on a limited basis. The result of this study in feasibility test by a material, linguist, graphical, and stundents’ responses to the use of e-book. From those results, it is known that android based interactive e-book with scientific approach are very suitable for use for learning activities.

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A Concept Tree of Accounting Theory: (Re)Design for the Curriculum Development

Cited by 6 publications

References 28 publications

Tinjauan Literatur: Perkembangan Teori Akuntansi

Tinjauan Literatur: Perkembangan Teori Akuntansi

Pengembangan E-Book Interaktif Berbasis Mind Mapping Mata Pelajaran Layanan Lembaga Keuangan Syariah Kelas Xii SMK

Pengembangan E-Book Interaktif Berbasis Android Mata Pelajaran Layanan Lembaga Keuangan Syariah

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