Observing accounting curriculum development in vocational schools for job-ready graduates

Moch Diki Yulianto; Dila Amalia; Hasna Maisya Nazhirah; Ressyel Rizkya Alghefira

doi:10.64014/hipkin-jer.v2i1.44

Authors

Moch Diki Yulianto Universitas Pendidikan Indonesia Author
Dila Amalia Universitas Pendidikan Indonesia Author
Hasna Maisya Nazhirah Universitas Pendidikan Indonesia Author
Ressyel Rizkya Alghefira Universitas Pendidikan Indonesia Author

DOI:

https://doi.org/10.64014/hipkin-jer.v2i1.44

Keywords:

Merdeka curriculum, project-based learning, TEFA, vocation

Abstract

Vocational education curriculum needs to adapt to technological changes and the demands of the world of work in the Industrial Revolution 4.0 era. This study examines the development of the accounting curriculum in Vocational High Schools (SMK) to produce graduates who are ready to work. The urgency lies in aligning the vocational education curriculum with the industry's evolving demands. Using a qualitative approach, data were collected through interviews with curriculum staff, Accounting teachers, and library managers at SMKN 1 Bandung and direct observations of school facilities. The enthusiasm of students is reflected in their active participation in curriculum-integrated projects. The project-based learning (PBL) method makes learning more engaging and enables students to apply accounting concepts in real-world contexts, strengthening their understanding. The findings indicate that the Merdeka Curriculum provides flexibility in teaching, supported by collaboration with DUDIKA. However, challenges such as high administrative burdens on teachers, limited facilities, and outdated technology remain. School libraries support learning by providing references but need further development of digital collections. This study recommends increasing technological capacity, providing teacher training, and optimizing facilities to maximize the curriculum’s potential, ultimately creating vocational graduates who meet industry needs.

Abstrak

Kurikulum pendidikan vokasi perlu beradaptasi dengan perubahan teknologi dan tuntutan dunia kerja di era Revolusi Industri 4.0. Penelitian ini mengkaji pengembangan kurikulum akuntansi di Sekolah Menengah Kejuruan (SMK) dengan tujuan menghasilkan lulusan yang siap kerja. Urgensi penelitian ini terletak pada pentingnya menyelaraskan kurikulum pendidikan vokasi dengan dinamika dan tuntutan industri yang terus berkembang. Observasi ini menggunakan pendekatan kualitatif yaitu data dikumpulkan melalui wawancara dengan bidang kurikulum, guru mata pelajaran Akuntansi, dan pengelola perpustakaan di SMKN 1 Bandung. Meningkatnya antusiasme siswa di SMKN 1 Bandung yang terlihat dari partisipasi aktif mereka dalam proyek yang diintegrasikan ke dalam kurikulum. Metode pembelajaran berbasis proyek (PBL) tidak hanya menjadikan proses belajar lebih menarik, tetapi juga memungkinkan siswa untuk menerapkan konsep akuntansi dalam konteks dunia nyata, sehingga memperkuat pemahaman mereka. Hasil penelitian menunjukkan bahwa penerapan Kurikulum Merdeka memberikan fleksibilitas dalam proses pengajaran, yang didukung oleh DUDIKA. Namun, penelitian ini juga mengidentifikasi beberapa tantangan, termasuk beban administratif yang tinggi bagi guru, keterbatasan fasilitas, dan perlunya pembaruan teknologi. Perpustakaan sekolah berperan penting dalam mendukung pembelajaran dengan menyediakan referensi yang diperlukan, meskipun koleksi digital masih perlu dikembangkan. Penelitian ini merekomendasikan peningkatan kapasitas teknologi yang ada di sekolah, pelatihan bagi guru, dan optimalisasi fasilitas pendukung untuk memaksimalkan potensi kurikulum yang ada dan diharapkan dapat menciptakan lulusan SMK yang kompeten dan sesuai dengan kebutuhan industri.

Kata Kunci: Kurikulum Merdeka; pembelajaran berbasis proyek; TEFA; vokasi

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