Penguatan Kompetensi Akuntansi Siswa melalui Integrasi Kurikulum Kewirausahaan Berbasis Experiential Learning di Unit Produksi Sekolah
Abstract
This study aims to analyze the integration of experiential learning-based entrepreneurship learning through the production unit of the PKWU Canteen in supporting the strengthening of students' accounting competencies at SMK Negeri 3 Surakarta. The study used a qualitative approach with an exploratory case study design. Informants were determined by purposive sampling, including entrepreneurship teachers, production unit managers, the MGMP team, and grade XI AKL students. Data were collected through in-depth interviews and observations, and analyzed using the Miles and Huberman interactive model. The results showed that activities in the PKWU Canteen reflected the stages of experiential learning, especially concrete experience and reflective observation. Students were directly involved in business activities such as sales and transaction recording, thus enabling them to understand accounting concepts more applicably. The integration of theory and practice has been implemented and provided a contextual learning experience. However, the learning process is not optimal because reflection is not structured and students' conceptual understanding is still limited. In addition, operational factors such as manual recording and dynamic working conditions also affect the effectiveness of learning. Thus, the PKWU Canteen has the potential to be an experiential learning medium, but needs strengthening in the aspects of reflection, mentoring, and operational systems.
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