INTEGRASI KURIKULUM KEWIRAUSAHAAN DALAM PEMBELAJARAN SIMULASI LAPORAN KEUANGAN SISWA SMK

Abstract

This study aimed to explore the integration of the entrepreneurship curriculum in financial statement simulation learning at SMK. The study employed an exploratory qualitative approach with a case study design. Data were collected through in-depth interviews, participant observation, and documentation involving the vice principal for curriculum affairs, entrepreneurship teachers, and eleventh-grade accounting students as research informants. Data validity was ensured through source and technique triangulation, while data analysis used the interactive model of Miles and Huberman assisted by NVivo software. The results showed that the integration of the entrepreneurship curriculum was implemented through school policies, preparation of learning tools, and the application of project-based and experiential learning. The learning process was carried out through business practices and the preparation of simple business reports integrated with students’ entrepreneurial activities. Students’ understanding of financial statements developed through direct practical experience, although the implementation still faced several challenges, including limited learning time, the dominance of practice over theoretical deepening, and students’ limited understanding of financial statement concepts. To overcome these challenges, teachers implemented periodic evaluations, report revisions, and alternating theory and practice learning. This study indicates that the integration of the entrepreneurship curriculum in financial statement simulation learning is able to provide contextual learning experiences and support the development of entrepreneurial skills in vocational education.