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Article
Publication date: 26 November 2019

Kholilah, Vega Wafaretta and Dian Syariati

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to…

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Abstract

Purpose

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue.

Design/methodology/approach

This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class.

Findings

The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class.

Research limitations/implications

This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities.

Originality/value

The novelty of this research is the implementation of EBL in partnership accounting topics.

Details

Asian Journal of Accounting Research, vol. 4 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

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Article
Publication date: 1 December 2022

Achmad Zaky and Sony Warsono

This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.

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Abstract

Purpose

This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.

Design/methodology/approach

This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional).

Findings

This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs.

Research limitations/implications

First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity.

Practical implications

This study can be used to develop Islamic accounting instructional designs using a Quranic approach.

Originality/value

This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 7
Type: Research Article
ISSN: 1759-0817

Keywords

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