PHENOMENOLOGY STUDIES: ACCOUNTING GAMES AS METHOD SIMULATION ACTIVE LEARNING FOR UNDERSTANDING ACCOUNTING IN I-GENERATION

Abstract

The rapid development and growth of technology have implications for innovation in the field of education. Accounting learning in a monotonous class with learning that is embedded in the teacher is an old way that gives the impression that learning is only centered on the teaching staff. Accounting learning education is not limited to understanding but there are other components in terms of intellectual intelligence, emotional intelligence, and social intelligence. Generation-I is the youngest generation in the order of human evolutionary life, where they were born in a world of sophisticated technology so the methods in the process of growth and development while learning and education must be adapted to the times. A new way of learning as in the concept of independent learning is one way to follow the implementation of learning for Batch I students. This research was conducted with the aim of observing and studying students in independent research to solve accounting learning problems using learning simulations designed with the learning accounting game method project based. Phenomenology is used as a tool to analyze students' understanding of accounting with the project-based learning accounting game method because it can observe directly and exploratively existing situations. This research is qualitative descriptive research with the type of phenomenological research with observation techniques, interviews, and documentation. This research was conducted on class XII high school (SMA) students at SMAN 4 Tangerang Selatan and SMA Dharma Karya. The results of this study illustrate that students in the i-generation category prefer active learning with the project-based accounting game method because not only intellectual learning but other components such as emotional and social in groups are also needed in solving problems and determining policies. Understanding of learning accounting is increasing and students are happier and understand that learning accounting is fun.