Development of Learning Models Courses in Introduction to Accounting And Utilizing Framework-Based Document Content Indonesian National Qualification as an Intervening Variable

The learning process contributes to the competence of the Indonesian National Qualifications Framework with a standardized coefficient of -0.878 and significant at 0.021. Lecturers and students contribute the Indonesian National Qualifications Framework competence with a standardized coefficient of 1.836, and a significant value of 0.000 students and lecturers contribute with a standardized coefficient of 0.330, and a significant value of 0.126. Indonesian National Qualifications Framework competence gives contribution to the quality of learning with a standardized coefficient of 0.488 and a significant value at 0.040. This goal is based on current conditions. Facts after the implementation of introductory accounting subject learning based on document content shows the results of changes in the teaching and learning process, where a lecturer who uses the results of discussion indicator output and lectures contributes to the learning process, amounting to 1,000 and 0.816 and significant value 0,000. Furthermore indicators of difficult material assumption, learning motivation and learning techniques contributed to lecturers and students with coefficients of 1,000, 1,142 and 0,992 and significant values of 0,000. In addition the indicators of intervening knowledge mastery, managerial skills and the ability of the field contributed to the competence interesting variable of the Indonesian National Qualification Framework of 0.870, 1,000 and 0.935 and a significant value of 0,000. Finally indicators of document content and readiness of lecturers contributed to the quality of learning by 1,000 and 0.939 with significant values of 0,000. Keyword: Learning model, Introduction to Accounting, Utilization of Document Content and Basis of Indonesian National Qualifications Framework.