基于案例研究的学习效能,形成会计学生对企业社会责任的看法(CSR)“PTS X泗水案例研究”

Yenny Sugiarti, Ni Luh Putu Tresna Santhi
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引用次数: 0

摘要

企业社会责任教育将塑造学生对企业社会责任的理解和认知,因此高等教育,特别是会计专业必须确定合适的学习方法,使学生理解并对企业社会责任产生积极的认知。本研究的目的是确定基于案例的学习方法在COVID-19大流行期间进行在线学习时对会计学生形成积极的企业社会责任认知的有效性。这项研究是在泗水一所私立大学PTS X的会计系进行的。本研究采用访谈法、文献分析法和观察法进行定性分析,并通过对67名学生进行问卷调查,得到描述性统计的结果。本研究的结果表明,基于案例研究的学习方法仍然有效地形成会计学生对企业社会责任的积极看法,即使学习是在疫情期间在线进行的。会计学专业的学生能够很好地理解公司必须承担的责任,不仅是经济责任,还有法律责任、道德责任、管理原则、公司员工关系和社会责任。本研究的结果还显示,学生认为企业社会责任对公司有益。本研究采用的是单次研究,因此没有衡量研究前后CSR的差异。未来的研究预计将使用纵向模型或横截面模型进行,以便可以衡量研究企业社会责任前后的认知差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Efektivitas Pembelajaran Berbasis Studi Kasus Untuk Membentuk Persepsi Mahasiswa Akuntansi Terhadap Corporate Social Responsibility (CSR) “Studi Kasus Di PTS X Surabaya”
Education about CSR will shape students' understanding and perceptions of CSR, so that higher education, especially accounting majors must determine appropriate learning methods so that students understand and have positive perceptions about CSR. The purpose of this research is to determine the effectiveness of the case-based learning method to form positive perceptions about CSR for accounting students when online learning is carried out during the COVID-19 pandemic. This research was conducted at the accounting department of PTS X, a private university in Surabaya.This study used a mixed method between qualitative analysis which was obtained the data through interviews, document analysis and observation and was strengthened by the results of descriptive statistics whose data were obtained through distributing questionnaires to 67 students. The results of this study indicate that the case study-based learning method is still effective in forming positive perceptions of accounting students about CSR even though learning is carried out online during pandemic. Accounting students have a good understanding of the responsibilities that must be carried out by companies, not only economic responsibilities but also legal responsibility, ethical responsibility, stewardship principle, company employee-relationship, and social responsibility. The results of this study also show that students perceive that CSR is beneficial for companies. This research was conducted with  one shot study, so it does not measure the difference between before and after study CSR. Future research is expected to be carried out using a longitudinal model or a cross-sectional model so that can measure the differences in perceptions between before and after study CSR.
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