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All Journal KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat International Journal of Community Service Learning Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social and Management Studies (IJOSMAS) Education Journal of Indonesia (EJI) Proceeding International Seminar of Islamic Studies Indonesian Journal Education
Ijah Mulyani Sihotang
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : Indonesian Journal Education

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The Development of An Assessment Instrument for Improving Students’ Analytical Thinking Abilities Sihotang, Ijah Mulyani; Fatmawarni, Fatmawarni
Indonesian Journal Education Vol. 4 No. 2 (2025): Indonesian Journal Education (IJE)
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ije.v4i2.1000

Abstract

This study addresses the low analytical thinking skills observed among accounting education students, particularly in mastering journal entry concepts. Analytical ability is a crucial component of higher-order thinking skills (HOTS), which are essential for success in accounting practice. To respond to this issue, this research aimed to develop a valid and reliable assessment instrument using the Thiagarajan four-D model (Define, Design, Develop, and Disseminate), although the process was limited to the third stage. The study employed a research and development (R&D) approach, with data collected through tests and expert validation, and analyzed using descriptive qualitative methods. The results showed that the developed instrument met the criteria of clarity, relevance, accuracy, and language quality. It also demonstrated high reliability with a Cronbach’s alpha of 0.712. However, students' performance on the instrument revealed an average score of 37.66 out of 100, indicating low analytical thinking skills. The study concludes that while the instrument is feasible, further pedagogical innovation is needed to enhance student competencies.
Co-Authors Agus Wiranda Cahaya Cahaya Dhany Efita Sari Fatmahwati, Seli Fatmawarni Fatmawarni Fatmawarni, Fatmawarni Imran, Muhammad Ali Lenni Apriani Hasibuan Lestari Lestari Muhammad Fahmi Johan Syah Pipit Putri Hariani MD Suranto Syamsuyurnita Syamsuyurnita Tasyah Ramadani