The Implementation of OBE-Based Management Accounting Learning

Abstract

This research aims to evaluate the effectiveness of the implementation of OBE-based management accounting learning. The research type is applied research. The population is the students who are taking management accounting courses This research uses census sampling. It is found that OBE-based learning motivates students to optimize the achievement of the ELOs. It improves the results of formative assessments and final grades. Students agree that CELOs has been adequate to build their soft skills and hard skills. Soft skills that should be possessed by a management accountant are: (1) able to have logical, critical, systematic, and innovative thinking by applying the concepts of management accounting, (2) able to work in teams, (3) able to present information and express ideas clearly, both verbally and in writing. They also agree that quizzes, group assignments and presentations, discussion forums, midterm exam, and final exam are required to help them to achieve LELOs.