Implementation of the Experiential Learning Cycle in the Public Sector Accounting Course

Abstract

The purpose of this study is to report on the implementation of the experiential learning cycle in the Public Sector Accounting course at the Accounting Department of Universitas Kristen Krida Wacana Indonesia. Concrete experience, reflective observation, abstract conceptualization, and active experimentation are the cycles. Experiential learning provides learners with practical, real-world experiences necessary for contextualizing their newly acquired skills. One of the learning objectives of the Public Sector Accounting Course is to understand the governance of non-profit or non-governmental organizations (NGOs). Students were asked to select a non-profit or NGO to observe for a semester. Students had the opportunity to interview management staff, document the workflow in the organizations, and understand how the organizations report their funding accountability to donors during this project-based learning. At the end of the projects, students report a video as a reflective observation of their learning experiences on Indonesia Care, Habitat for Humanity, Historical Museum of Jakarta, Dwituna Rawinala, Satria Jaya Daraka cooperation, and Sinode Gereja Kristen Indonesia. Following this project, students presented their observations, received feedback, and created a video as the final product. This experiential learning requires students to relate theoretical concepts to real-world applications.