Integrasi Teori Dan Praktik Dalam Matakuliah Auditing: Pendekatan Pembelajaran Untuk Mahasiswa Akuntansi Politeknik Negeri Ambon

Dynne Andriany

doi:10.52158/jaa.v3i2.1018

Dynne Andriany Politeknik Negeri Ambon

DOI: https://doi.org/10.52158/jaa.v3i2.1018
I will put the dimension here

Abstract

This research aims to explore the effectiveness of integrating theory and practice in auditing courses. By combining contextual and practice-based learning approaches, this research is expected to provide insight into how accounting study programs can improve the quality of graduates and the relevance of the curriculum to industry needs. This research is qualitative research, the method used is a case study where this method aims to understand in depth how theory and practice are integrated in auditing courses at the Ambon State Polytechnic. Participants in this research were selected using purposive sampling, where only students were selected who had taken auditing courses and were currently taking practicum courses. The data collection technique used was in-depth interviews, data analysis techniques were carried out using a thematic analysis approach. The research results are based on data obtained through interviews and classroom observations on students. The integration of theory and practice through PBL and LCM has a positive impact on improving students' analytical, communication and collaboration skills. This method is in line with Experiential Learning Theory (Kolb, 1984), which emphasizes that students learn more effectively when directly involved in practical experience.

Keywords: Integration,theory, practice, auditing,learning approach

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