Problem Based-learning For Improving

Accounting Student’s Critical Thinking Skill

Primasa Minerva Nagari

, Mika Marsely, Umi Nuraini

Faculty of Economics Universitas Negeri Malang

Keywords : CRitical thinking, problem-based learning, accounting education.

Abstract : The research was classroom action research. This paper aims to improve student’s critical thinking skill

with problem-based learning. This research did in The Accounting Department in Universitas Negeri

Malang. The subject in this action research was offering HH as many as 40 students who were taking of

Management Accounting course. The data was taken from the student population in S1 Accounting

program. The data techniques in this research were observation, interview, and documentation. Data

analysis techniques were using qualitative analysis, including data reduction, data display, and verification.

The result of data analysis known that action research by using problem-based learning lasted for three

cycles, each cycle consists of four meeting. Implementation of problem-based learning can improve

students' critical thinking skill with special cases in the learning process.

1 INTRODUCTION

Along with the times, students are not only required

to have cognitive abilities, but also critical thinking

skills. Therefore, students need to build these critical

thinking abilities, especially for prospective

accountants who later in the world of work must be

able to make decisions in carrying out their work.

Lecturers as educators must be able to find out what

learning solutions are suitable for building students'

abilities, especially critical thinking skills. In the

accounting department, students must be educated to

be an accountant candidate who is able to make the

right decisions, one of which is through critical

thinking.

Based on preliminary studies made by

researchers on students majoring in accounting at the

Faculty of Economics, Malang State University,

showed that learning Management Accounting still

tends to be a teacher center so that students are less

active in learning, so they cannot build abilities other

than cognitive. When lecturers explain in the

classroom, students tend to pay less attention, speak

for themselves, and some even sleepy. So that the

results of the cognitive evaluation and other abilities

are less satisfying. Teacher center learning allows

students to not pay attention when the lecturer

explains and does not do scientific activities in the

classroom. Thus, all this time students do not show

their critical thinking skills in learning Management

Accounting.

After conducting preliminary studies, the

researcher will provide treatment for students

majoring in accounting in the Management

Accounting course. The course requires students'

critical thinking skills, so it will be useful for

students to graduate or become accountants later.

Based on these problems, the researchers decided to

use a problem-based learning model in management

accounting learning that would be able to build

critical thinking skills of students majoring in

accounting at the Faculty of Economics, Universitas

Negeri Malang.

2 LITERATURE REVIEW

2.1 Problem-Based Learning

Problem-based learning is a method that can be used

to identify students who learn and understand

problems, and learn (teaching and 1996, n.d.) (Duch,

1996). Problem-based learning is based on research

results (H. Barrows and Tamblyn, 1980), and (Barret

and Moore, 2011) and was first applied in the 60s.

Problem-based learning is learning to create an

Nagari, P., Marsely, M. and Nuraini, U.

Problem Based-learning for Improving Accounting Students’s Critical Thinking Skill.

DOI: 10.5220/0008786100740078

In Proceedings of the 2nd International Research Conference on Economics and Business (IRCEB 2018), pages 74-78

ISBN: 978-989-758-428-2

active, collaborative and authentic learning

environment for students. Problem-based learning

encourages participants to engage in activities that

cause problems, collect data, and analyze data.

According to (Chen, Lin, and Chang, 2011)

problem-based learning is an instructional method in

which students learn by inspiration, group thinking,

and using related information. To solve problems in

either real or hypothetical problems, students are

trained to synthesize their prior knowledge and skills

to apply them to the problem. Whereas according to

(Yeo, 2007) the problem of participant's absent

learning increased capacity and propensity to learn

through the interplay of adaptive and generative

learning. In line with Chen and Yeo, (Beaumont,

Owens, Barret-Baxendale, and Norton, 2008)

suggests that “The learning that results from

working toward the understanding of a problem. The

problem is encountered first in the learning

process.”

Characteristics of problem-based learning

according to the theory developed (H. S. Barrows,

1996):

1. Learning is student-centered

The learning process in problem-based learning

focuses more on students as students. Thus,

problem-based learning is also supported by

the constructivist theory where students are

expected to develop their own knowledge.

2. Authentic problem form the organizing focus

for learning

The problem presented to students is an

authentic problem so that students can easily

understand the problem.

3. New information is acquired through self

directed learning

In the problem-solving process, students may

not know and understand all the prerequisite

knowledge, so that students try to find their

own through the source, either from books or

other information.

4. Learning occurs in small groups

In order for the scientific interaction to occur

and exchange ideas in an effort to build

collaborative knowledge, problem-based

learning is carried out in small groups. The

group that is made demands a clear division of

tasks and goal setting.

5. Teachers act as facilitators

In the implementation of problem-based

learning, the teacher only acts as a facilitator.

However, the teacher must always monitor

student activities and encourage students to

achieve the goals to be achieved.

(Barret and Moore, 2011) describes the stages of

problem-based learning as follows:

1. Students are given problems by the teacher (or

problems obtained from the experience of the

students themselves).

2. Students conduct discussions in small groups and

do the following:

a. Clarify the problem

b. Identify problems

c. Exchange ideas based on knowledge

d. Establish the things needed to solve the

problem

e. Establish the things that must be done to

solve the problem

3. Students conduct studies independently related to

problems that must be resolved. They can do this

by searching for resources in libraries, databases,

the internet, personal sources or conducting

observations.

4. Students return to the original problem-based

learning group to exchange information, learn

peers, and work on solving problems.

5. Students present the solutions they find.

6. Students assisted by the teacher do an evaluation

related to all learning activities. This includes the

extent to which the knowledge gained by the

students and the role of each student in the

group.

Table 1: Strengths and Weaknesses of Problem Based

Learning

No. Strengths Weakness

1. Student-centered Lecturers cannot fully

"patronize"

2. Active learning,

developing knowledge,

and retention and

developing skills "life-

long learning"

It takes a lot of time

during the process

3. Facilities from PBL are

integrated with the

curriculum

Students need to

access the same

library and computer

simultaneously

4. PBL is very pleasant

for students and

lecturers

Students may lack

access to specific

explanations from

lecturers

Source: Adaptation from Wood (2003)

2.2 Critical Thinking

According to (Kurfiss, 1988) critical thinking is a

rational response to questions that cannot be

answered definitively and for all relevant

information may not be available. This is defined as

Problem Based-learning for Improving Accounting Students’s Critical Thinking Skill

an investigation whose purpose is to explore

problems to conclusions that integrate all available

information and therefore can be convincingly

justified.

In line with the Kurfis, (Jackson, 2015) also

argues that critical thinking can analyze the facts

then make some ideas and maintain the idea then

make comparisons. By making several comparisons

we can draw conclusions and make a solution to the

problem. (Halpern, 2014) explains that Critical

thinking is sometimes taught as a specific skill

through classroom instruction.

Critical thinking examines assumptions, discerns

hidden values, evaluates evidence and assesses

conclusions (Education and 2004, n.d.). (Warnick

and Inch, 1994) explains that critical thinking as the

ability to explore a problem, question, or situation;

to integrate information about the issue under review

and arrive at a solution to justify one 's position. In

addition, according to (Moore, 2013) critical

thinking is a form of rationality, with acquiring

students a more relative, provisional view of

knowledge and critiquing material on the basis of

such knowledge. It relates to making judgments

based on a practical and specialized knowledge that

is linked to reliability, truthfulness, and usefulness

(Moore, 2013).

3 METHODS

This research is a Class Action Research (CAR).

The research subjects used in this study were 2016

GG offering students of the economics faculty of the

poor state university majoring in Management

Accounting courses. Classroom Action Research

uses three cycles in which each cycle consists of

four meetings conducted in one semester. Action

research model The class used in this study is a

model of (Altrichter, Kemmis, McTaggart, and

Zuber-Skerritt, 2002) where each cycle consists of

four stages, namely planning, implementing,

observing, and reflecting (Arikunto, 2015: 41).

Figures 1: Classroom Action Research Model “Kemmis

and Mc. Taggart

The data used in this classroom action research

was obtained from management accounting lecturers

and students who were taking management

accounting courses. Data collection techniques used

include interviews, observation, and also

documentation. Data analysis used a qualitative

approach is data reduction, data display, and data

verification.

4 FINDINGS AND DISCUSSION

Classroom action research that had been conducted

consists of three cycles, where each cycle consists of

planning, implementing, observing and reflecting.

The first thing done in the first cycle is choosing the

right method used in the classroom to improve

students' critical thinking skills. In the other side, the

lecturers have to prepare teaching needs such as

lecture units, observation sheets, and tools for

documenting this class action research. The initial

activities carried out in this case are apperception,

the core activities are the implementation of

problem-based learning, and the closing activities

are lecturers evaluation of the student discussion

results in problem-based learning. During the

observation phase, every behavior that showed by

the students will be explained especially how their

attitude in expressing critical opinions. In the

reflection stage, the discussion group should spread

so that more critical students can share with students

who tend to be passive. The opportunity to answer

the discussion questions is given more to the passive

group so that the passive and less critical groups are

expected to be more comfortable to express their

opinions with critical thinking. This statement in line

with (Natale and Ricci, 2006) that critical thinking

within teams will improve organizational

performance. Based on the observations, cases or

problems given at the time of the implementation of

problem-based learning by lecturers tend to be

simple, so the students can not express their critical

thinking maximally. Based on the first cycle, it is

necessary to do the second cycle to improve the

management of learning that occurs in the first

cycle.

After being implemented in the first cycle for

four meetings and found to be unsatisfactory, the

lecturer conducted the second cycle. The second

cycle is the same with the first cycle where the

stages are planning, observation, and reflecting

phase. At the planning stage, the lecturer guides the

students to form groups randomly so that all students

can express their critical thoughts. Because if they

IRCEB 2018 - 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018

choose for themselves, students who are less active

will just be quiet or unable to express their critical

thoughts. In the implementation step, there are

beginning activities (apperception by the lecturers),

and then core and closing activities. When

conducting observations, the lecturer records and

examines the students' behavior when discussing

problem-based learning. In the second cycle at the

reflection phase, the lecturers found several

problems in the class, where some students still

tended to be less able to express their critical flow

even though the cases given by the lecturers were

more difficult. So, the third cycle is needed to

overcome problems in the second cycle.

In the third cycle, basically the same as the

previous cycles that consisting of the planning stage,

implementing, observation, and reflecting stage. In

the planning stage, the lecturer prepares a plan that

has been revealed in the reflection of the second

cycle to be stated in the lecture event unit in the third

cycle. At the implementation stage, the lecturer

conducts the initial activities in the form of

apperception, the core activities are the

implementation of problem-based learning, and

closing activities. The observation stage explained

every behavior that appears during the third cycle

and what forms of critical thinking that arises during

problem-based learning applied. In the reflection

phase of the third cycle shows that the

implementation of the lectures went smoothly and

well. This can be seen from the observations of

researchers and observers showing that when the

student's lecture activities take place in the

classroom, they are enthusiastic and actively

participating in the teaching and learning process

and the crowded student conditions have been

reduced far compared to the meetings at the

beginning of learning. This shows that there is a

stronger urge to learn to express their critical

thinking, in other words, students' critical thinking

increases than before. So it can be concluded that

problem-based learning can improve students'

critical thinking skills. Based on the analysis above,

it can be concluded that the implementation of the

third cycle does not need to be repeated to solve

problems in the class.

Table 2: Observation results

Resources: Class Observation

The implementation of classroom action research

with problem-based learning that lasted for 3 cycles

has produced several problems solving in the

classroom that aims to improve students' critical

thinking skills. Problem-based learning was chosen

because based on the steps, the case given by the

lecturer can spur students to critical in class. The

problem in increasing student critical thinking

encourages problem-based learning to be used in this

study. Sendada with what was expressed (Major,

Savin-baden, and Major, n.d.) that problem-based

learning can foster communication and skills

interpersonal students to communicate the

knowledge they get.

5 CONCLUSION

Referring to the classroom action research that has

been done and the results of the discussion, it can be

concluded that learning using problem-based

learning can improve students' ability to think

critically with three cycles that have been done. In

each cycle, the problem-based learning was taken

from a reference source and managed to overcome

the problems in the learning process in the

classroom during the Management Accounting

Problem Based-learning for Improving Accounting Students’s Critical Thinking Skill

course. In the implementation of problem-based

learning, case variations are needed so that students

can improve their critical thinking. Students who

tend to be passive can finally express their critical

opinions in the class. In the three cycles that have

been carried out, the maximum results are found in

the third cycle where the lecturer gives a variety of

most difficult cases. And with problem-based

learning, students can improve critical thinking skill

maximally.

ACKNOWLEDGMENT

This research was partially supported by Faculty of

Economics Universitas Negeri Malang. We thank

our colleagues from the Accounting Department

who provided insight and expertise that greatly

assisted the research, although they may not agree

with all of the interpretations/conclusions of this

paper. We are also immensely grateful to our

students for their comments and participation.

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