Enhancing Accounting Learning Outcomes Through Bloom's Taxonomy-Designed Outcome-Based Education Curriculum
DOI:
https://doi.org/10.55587/jla.v6i3.420Kata Kunci:
Outcome based education, accounting education, learning performance, structural equation modelingAbstrak
Purpose: This study aims to analyze the effectiveness of implementing the Outcome-Based Education (OBE) curriculum in accounting education by examining the influence of OBE regulations on learning performance in higher education institutions.
Method: This study uses a quantitative approach involving 100 respondents, consisting of lecturers and students from accounting study programs in Palembang that have implemented the OBE curriculum. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS to test the hypotheses and relationships among variables.
Finding: The results indicate that the implementation of the OBE curriculum has a positive and significant impact on accounting learning performance. These findings confirm that strong regulations, consistent implementation, and OBE based quality assurance are essential factors in the successful application of the curriculum.
Novelty: The novelty of this study lies in its specific focus on evaluating the implementation of the OBE curriculum within accounting education in Palembang using a Structural Equation Modeling (SEM-PLS) approach, providing comprehensive empirical evidence on how OBE regulations and quality assurance directly drive academic and learning performance.
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Referensi
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Anderson, L. W. (Ed.). (2009). A Taxonomy For Learning, Teaching, And Assessing: A Revision Of Bloom’s Taxonomy Of Educational Objectives (Abridged Ed., [Nachdr.]). Longman.
Apriana, E., Djufri, Abdullah, & Andalia, N. (2025). Development Of An Outcome-Based Education (OBE) Approach In Conservation Biology Lectures To Increase Student Awareness And Conservation Efforts In The Campus Environment. Jurnal Penelitian Pendidikan IPA, 11(4), 57–67. Https://Doi.Org/10.29303/Jppipa.V11i4.10113
Asim, H. M., Vaz, A., Ahmed, A., & Sadiq, S. (2021). A Review On Outcome Based Education And Factors That Impact Student Learning Outcomes In Tertiary Education System. International Education Studies, 14(2), 1. Https://Doi.Org/10.5539/Ies.V14n2p1
Creswell, J. W., & Creswell, J. D. (2023). Research Design: Qualitative, Quantitative, And Mixed Methods Approaches (Sixth Edition, International Student Edition). Sage.
Edwin, & Susanta, V. A. (2025). Outcome-Based Education In The 21st Century: Innovations, Implementation And Impact. Advances In Psychological Sciences And Applications, 1(02), 48–72. Https://Doi.Org/10.56741/Apsa.V1i02.1105
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2021). Managerial Accounting (Seventeenth Edition). Mcgraw-Hill Education.
Hasibuan, J., & Harahap, F. I. N. (2024). Integrating An Outcome-Based Education (OBE) Framework In Andragogy: A Case Study In The Community Education Department. AL-ISHLAH: Jurnal Pendidikan, 16(4), 4853–4863. Https://Doi.Org/10.35445/Alishlah.V16i4.5377
Hussein, Ananda Sabil. (2015). Penelitian Bisnis Dan Manajemen Menggunakan Partial Least Squares (PLS) Dengan Smartpls 3.0. Universitas Brawijaya.
Ikatan Akuntan Indonesia. (2020). PSAK 1: Penyajian Laporan Keuangan [Standar Akuntansi Keuangan]. Ikatan Akuntan Indonesia. Https://Iaiglobal.Or.Id
Joseph, J., Jose, J., Jose, A. S., Ettaniyil, G. G., Cyriac, J., Sebastian, S. K., & Joseph, A. P. (2024). Quantitative Insights Into Outcome-Based Education: A Bibliometric Exploration. International Journal Of Evaluation And Research In Education (IJERE), 13(6), 4030. Https://Doi.Org/10.11591/Ijere.V13i6.29272
Kavitha, Dr. K., Karthika, K., & Department Of ECE, Kumaraguru College Of Technology, Coimbatore (Tamil Nadu), India. (2023). Implementation Challenges And Opportunities In The Outcome-Based Education (OBE) For Teaching Engineering Courses: A Case Study. International Journal Of Engineering And Advanced Technology, 12(5), 7–11. Https://Doi.Org/10.35940/Ijeat.E4133.0612523
Law No. 12 Of 2012 On Higher Education, Which Grants Universities Autonomy To Design Their Curricula While Adhering To The National Standards For Higher Education, UU Nomor 12 Tahun 2012 (2012). Https://Peraturan.Bpk.Go.Id/Details/39063/Uu-No-12-Tahun-2012
Mahrishi, M., Ramakrishna, S., Hosseini, S., & Abbas, A. (2025). A Systematic Literature Review Of The Global Trends Of Outcome-Based Education (OBE) In Higher Education With An SDG Perspective Related To Engineering Education. Discover Sustainability, 6(1), 620. Https://Doi.Org/10.1007/S43621-025-01496-Z
Ministerial Regulation No. 53 Of 2023 On Higher Education Quality Assurance, Which Reinforces Quality Assurance Through The PPEPP Cycle (Setting, Implementing, Evaluating, Controlling, And Improving Standards), Permendikbudristek Nomor 53 Tahun 2023 (2023). Https://Peraturan.Bpk.Go.Id/Details/265158/Permendikbudriset-No-53-Tahun-2023
Mufanti, R., Carter, D., & England, N. (2024). Outcomes-Based Education In Indonesian Higher Education: Reporting On The Understanding, Challenges, And Support Available To Teachers. Social Sciences & Humanities Open, 9, 100873. Https://Doi.Org/10.1016/J.Ssaho.2024.100873
Muhammad Sobri, Zainul Mustofa, A. Muh., Yusup, A., & Abdullah, N. B. (2025). Outcome-Based Education (OBE) Curriculum: MBKM’s Impact On Employability Skills In Arabic Education Graduates At Jambi University. An Nabighoh, 27(1), 161–178. Https://Doi.Org/10.32332/An-Nabighoh.V27i1.161-178
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