ANALISIS BUTIR SOAL URAIAN MATA KULIAH PENGANTAR AKUNTANSI 1

The purpose of this study was to analyze the items in the form of essay items, given as a final exam in subject of introductory accounting 1. This question was given to nineteen students in semester 1 of the 2020-2021 academic year. This study used a descriptive method with a quantitative approach. For the purposes of analysis, the item analysis technique was used, which consisted of an analysis of the level of difficulty of the items and the analysis of the differentiating power of the items. Based on the results of the analysis, the results obtained that the questions made had an index of difficulty level as an easy question of 50% and an average question of 50%. And based on the results of the analysis of the differentiating power index, the questions included as questions that needed to be revised were 33.3% and questions that were not good were 67.7%.

Engaging with Text: The Effectiveness of Content Literacy and Active Learning Strategies in Online Introductory Accounting Courses

Language and literacy are innate to learning. The accounting language is technical and specific, and students must become literate in the discipline to be able to critically read and understand accounting text and apply their knowledge. Introductory accounting courses are typically difficult for students, who struggle to simply pass the course. Students memorize the concepts but cannot internalize the information. Lack of active reading and literacy skills hinders higher order thinking needed to solve problems. The study discussed in this paper involves two fully online introductory accounting courses where one of the courses is taught leveraging literacy strategies (experimental course) and the other without literacy instruction (control course). Initial and final reading assessments are implemented in both courses and the results demonstrate an overall greater improvement in students’ comprehension, analysis, context and evaluation skills in the experimental class.

KAT Insurance: Data Analytics Cases for Introductory Accounting Using Excel, Power BI and/or Tableau

KAT Insurance Corporation (KAT) presents two independent data analytics cases for introductory financial and managerial accounting courses, using four data sets based on anonymized real-life data (over 65,000 sales records from a national insurance company). The cases introduce students to data cleansing, data dictionaries, and data visualization topics through analysis of sales and/or cost records. The cases use Excel, Power BI, and/or Tableau for students to learn different emerging technologies and develop students’ technological agility, addressing the AACSB’s Accounting Accreditation Standard 5 (2018) and AICPA Accounting Competencies. Over 2,700 students have successfully completed at least one of the cases, and few students had any prior experience with Power BI and/or Tableau. Students surveyed felt their skills improved as a result of the projects, highlighting the relevance and need for this instructional resource designed with both accounting instructors and students in mind.

Analisis Tingkat Pemahaman Akuntansi Mahasiswa Berdasarkan Hasil Belajar Matematika Ekonomi

This research aims to determine the correlation between mathematics economics courses and an introduction to accounting. The reason for choosing the title is because there are many economic principles that use mathematics. Accounting has a close relationship with mathematics. Many students who master mathematics are considered able to solve accounting cases well too. The concept of the dual aspect, which is the basic concept of accounting, is expressed as a mathematical equation, called an accounting equation. Accounting calculations such as the calculation of depreciation, determination of loan installments, determination of cash prices in the case of the purchase of a lease and installment system require the use of mathematical techniques. All of this requires mathematical knowledge where the mastery of basic mathematical concepts is important for accounting students to master well in the Introduction to Accounting course. The samples of this research are students enrolled in the 2018/2019 school year. The results of this research, calculation of the correlation coefficient (r) = 4. Based on statistical calculations, it can be concluded that the mathematics economics course has a positive effect on the introductory accounting courses to D3 Accounting students at the University of Pamulang.

Modos de ideologia e de colonialidade em materiais didáticos de Contabilidade

This paper aims to identify aspects of neoliberal ideology in the chapters dealing with accounting principles, in the textbook Introductory Accounting by FEA USP and in CPC00 (R2) - Conceptual Framework for Financial Reporting. To achieve the objective, we analyze the typical linguistic modes through which ideology operates, based on Thompson (2011). It is a critical and interpretative research that aims to discuss accounting education in Brazil from a decolonial perspective. The analyzed texts identified the ideological modes that legitimize, naturalize and universalize a neoliberal capitalist society and contribute to an image of accounting focused solely on the financial market, through a monological and normative approach in teaching materials. In this sense, the present study points to the need for an educational accounting policy, in addition to traditional calculations and techniques, which recognizes the role of accounting as a language, since it has its own grammar and structure that ensure the conditions for the reproduction of texts in different socio-political contexts.