THE IMPLEMENTATION OF SCIENTIFIC APPROACH IN FINANCIAL ACCOUNTING LEARNING an‎d ITS EFFECTS ON STUDENTS’ HIGHER-ORDER THINKING SKILLS

Thegoaloftheresearchistwofold,i.e.toinvestigatetheimpactsoftheimplementationofscientificapproachinfinancialaccountinglearningonvocationalschoolsofbusiness(SMK)students;andtorevealtheeffectsoftheapplicationofsuchscientificapproachinfinancialaccountinglearningparticularlyatthebusinessandmanagementprogramonstudentswithhigher-orderthinkingskills.Thisresearchisdescriptive.ThepopulationwasclassXIstudentstakingbusinessandmanagementprogram,financeprogram,andaccountingprograminSpecialRegionofYogyakartathathavetakenbankreconciliationsubject.Usingpurposivesampling,datawerecollectedthroughquestionnairesandtests.ThedatawerethenanalyzedusingdescriptivestatisticandSpearmancorrelation.Thefindingsshowthat:1)theimplementationofscientificapproachinfinancialaccountinglearningtoSMKstudentstakingbusinessandmanagementprogramandfinanceprogramisverygood(mean=29.73);2)thereisapositivecorrelationbetweentheimplementationofscientificapproachinfinancialaccountinglearningandstudents’higher-orderthinkingskills(Spearman’srho(rs)=0.135;sig.(2-tailed)=0.000<α=0.05).