Mengintegrasikan Keterampilan Kepemimpinan ke dalam Kurikulum Akuntansi : Persepsi Stakeholders dan Pengujian Model Pembelajaran Kooperatif

Abstract

This study examines the perception of stakeholders (students, lecturers and practitioners) about skills that must be possessed by the students,the feasibility of the accounting curriculum in the development of such skills, and to tests the effectiveness of cooperative learning model in developing leadership skills.To accomplishh this purpose, two studies were conducted. Study 1 investigates the perception of three different parties of stakeholders regarding leadership skills, while the second study tests the effectiveness of cooperative learning model. Study 1 was conducted by a survey approach while study 2 was conducted through a simulation of cooperative learning. Data from study 1 was analyzed using chi-square test while data from study 2 analyzed with a descriptive statistics and a t-test. The result of study 1 showed that there is no significant differences in perception between students and lecturer regarding the provisions given to fulfill the needs of the workforce, and there is a shared belief between students and employers about the adequacy of the accounting curriculum in developing leadership skill and the attributes of the main skills that must be possessed by the students. Meanwhile, the results of study 2 showed the effectiveness of cooperative learning model in developing student's leadership skills. AbstrakPenelitian ini menguji persepsi pemangku kepentingan (mahasiswa, dosen dan praktisi) tentang keterampilan yang harus dimiliki oleh siswa, kelayakan kurikulum akuntansi dalam pengembangan keterampilan dimaksud, dan menguji keefektifan model pembelajaran kooperatif dalam mengembangkan keterampilan kepemimpinan. Untuk mencapai tujuan ini, dua studi dilakukan. Studi 1 menginvestigasi persepsi tiga pemangku kepentingan mengenai keterampilan kepemimpinan, sedangkan studi kedua bertujuan untuk menguji efektivitas model pembelajaran kooperatif dengan beberapa langkah yang berbeda. Studi 1 dilakukan dengan pendekatan survei sedangkan studi 2 dilakukan melalui simulasi pembelajaran. Data dari penelitian 1 dianalisis menggunakan uji chi-square sedangkan data dari penelitian 2 dianalisis dengan statistik deskriptif dan uji-t. Hasil penelitian 1 menunjukkan bahwa tidak ada perbedaan yang signifikan dalam persepsi antara mahasiswa dan dosen mengenai pembekalan kemampun yang diberikan untuk memenuhi kebutuhan tenaga kerja, dan ada keyakinan bersama antara siswa dan pengusaha tentang kecukupan kurikulum akuntansi dalam mengembangkan keterampilan 298 Mayar Afriyenti, Fauzan Misra kepemimpinan dan atribut keterampilan utama yang harus dimiliki oleh mahasiswa. Sementara itu, hasil studi 2 menunjukkan efektivitas model pembelajaran kooperatif dalam mengembangkan keterampilan kepemimpinan mahasiswa.Kata kunci : Keterampilan Kepemimpinan, Persepsi, Stakeholder, Pembelajaran Kooperatif PENDAHULUAN Profesi akuntansi telah lama mengakui kebutuhan untuk memperluas fokus edukasional di luar pengetahuan teknis yang dilabeli dengan "soft skill" seperti kemampuan komunikasi secara lisan dan tulisan, kemampuan bekerja dala...

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