Bagaiamana Pendidikan Akuntansi Memastikan Relevansinya dengan Profesional Akuntan di Masa Depan?
DOI:
https://doi.org/10.30871/jama.v9i2.11806Kata Kunci:
Pendidikan Akuntansi; Inovasi Model Pendidikan; Digital Native; Akuntan Masa Depan.Abstrak
Penelitian ini bertujuan mengembangkan model pendidikan akuntansi yang adaptif terhadap perubahan teknologi digital dan gaya belajar generasi digital-native (Gen-Z). Penelitian ini menggunakan metode campuran (mixed methods) dengan desain eksploratori-eksplanatori dalam tiga tahap: (1) perancangan model konseptual melalui scoping review literatur, (2) eksplorasi kebutuhan industri melalui wawancara dengan enam profesional akuntansi dalam sektor privat dan publik, dan (3) implementasi serta evaluasi empirik model dalam perkuliahan di kelas akuntansi. Dari hasil kajian literatur dan wawancara ahli didapatkan kesimpulan bahwa model pendidikan akuntansi harus melakukan perubahan untuk dapat menyesuaikan relvansinya dengan industri di masa depan. Perubahan ini mencakup tiga hal, yaitu mengintegrasikan teknologi digital, pembelajaran kontekstual berbasis permasalahan praktis, serta peranan dosen sebagai fasilitator. Model ini kemudian diuji dalam pembelajaran di perkuliahan pada tiga angkatan mahasiswa akuntansi yang berbeda di Universitas Ma Chung dengan total responden 72 mahasiswa akuntansi. Hasil evaluasi implementasi model menunjukkan tingkat kepuasan tinggi dengan rata-rata jawaban 4,3 (sangat puas), serta reliabilitas instrumen yang tinggi dengan nilai Cronbach’s Alpha > 0,95. Penelitian ini menghasilkan kerangka reformasi pendidikan akuntansi masa depan yang lebih kontekstual dan selaras dengan tuntutan industri serta karakter peserta didik di masa depan.
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Hak Cipta (c) 2025 Bagas Brian Pratama, Rino Tam Cahyadi, Cecilia Deandra Christina Indranatan, Fulvian Wahyu Danendra Mangkuluhur
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