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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi dan Pendidikan Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Pendidikan Ekonomi Undiksha Dinamika Pendidikan JINOP (Jurnal Inovasi Pembelajaran) Economic Education Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis MATAPPA: Jurnal Pengabdian Kepada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan Surya Abdimas JTP - Jurnal Teknologi Pendidikan Jurnal Ilmiah Galuh Justisi Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Pena Kreatif : Jurnal Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan Jurnal Pengabdian Masyarakat Asia IJPD (International Journal Of Public Devotion) Journal of Applied Data Sciences Business and Accounting Education Journal Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Unram Journal of Community Service (UJCS) Journal of Office Administration : Education and Practice Soshum: Jurnal Sosial dan Humaniora Jurnal Ilmiah Akuntansi dan Keuangan EDUCATIONE: Journal of Education Research and Review Conference Proceedings International Conference on Education Innovation and Social Science Ecoducation Jurnal Pendidikan Progresif "Indonesian Journal of Devotion and Empowerment (IJDE) " Journal of Economic Education
Jarot Tri Bowo Santoso
Unknown Affiliation
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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CRITICAL THINKING ANALYSIS IN THE ERA OF ARTIFICIAL INTELLIGENCE: STUDY ON UNNES ACCOUNTING EDUCATION STUDENTS Siti Fatimah; Ahmad Nurkhin; Rediana Setiyani; Jarot Tri Bowo Santoso; Oki Anggaeni
EDUCATIONE Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.117

Abstract

Rapid diffusion of AI into higher education is reshaping the cognitive ecology of learning and introduces risks of cognitive offloading and automation bias in accounting programs where high-order judgment and ethics remain non-automatable. This descriptive qualitative study sought to describe how UNNES Accounting Education students enact critical thinking while working with AI, examine the moderating roles of digital literacy and self-regulated learning (SRL), and identify pedagogical moves that curb automation bias. Data were gathered from purposively selected second-semester students through a three-stage process—context scans of syllabi/LMS, non-participant classroom observations, and 45–60-minute semi-structured interviews augmented by artifacts such as AI chat excerpts and annotated drafts—and were coded using Miles–Huberman iterative procedures with triangulation, member checking, and an audit trail. Results indicate that students frequently used AI as a “first resort”; high dependence aligned with strengths in remembering/applying but weaknesses in analyzing/evaluating/creating. Conversely, higher digital literacy and SRL correlated with systematic verification, stronger justification, and reduced automation bias. Active-learning routines (trigger questions, guided discussion, “AI-audit” checklists) reliably elevated higher-order performance, while ethical concerns about originality and fairness surfaced among stronger reasoners. Overall, AI operates as a double-edged tool—impeding critical thinking when used uncritically but scaffolding it when embedded in reflective, evidence-seeking routines. Findings inform curriculum redesign, lecturer development, assessment rubrics, and assurance-of-learning aligned with professional standards. Future research should test causal effects of targeted micro-interventions in mixed-methods, multi-site designs, validate critical-thinking rubrics for AI-rich tasks, and track transfer to authentic practice.
DEVELOPING CRITICAL THINKING SKILLS IN ACCOUNTING EDUCATION STUDENTS THROUGH THE CASE METHOD LEARNING APPROACH Siti Fatimah; Ahmad Nurkhin; Rediana Setiyani; Jarot Tri Bowo Santoso
EDUCATIONE Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.154

Abstract

In the digital era and the rapid diffusion of artificial intelligence, universities are expected to produce graduates who can analyze information rigorously and make defensible judgments; however, critical thinking is often underdeveloped in accounting learning that remains content- and procedure-centered. This study aimed to evaluate the effectiveness of the Case Method Learning approach in strengthening the critical thinking skills of Accounting Education students in a Financial Accounting course. Using a quasi-experimental nonequivalent control group design, one experimental class received three cycles of case-based instruction, while a control class received conventional lecture-based instruction. Students’ critical thinking was measured with an accounting-specific instrument aligned with higher-order cognitive skills, administered through equivalent pretest–posttest tasks. Data were analyzed using paired-sample t-tests (within-group improvement) and independent-sample t-tests (between-group differences) in SPSS. Results showed a substantial gain in the experimental class, where the mean score increased from 5.97 (pretest) to 16.87 (posttest) with p = 0.000 (< 0.05), and post-intervention performance differed significantly from the control class (p = 0.000 (< 0.05)). These findings indicate that the case method can meaningfully enhance students’ analytical reasoning and problem-solving in accounting contexts. The study concludes that integrating structured cases into Financial Accounting instruction is an effective strategy for developing critical thinking among Accounting Education students. Practically, the results support curriculum-level adoption of case-based learning and lecturer capacity-building for designing authentic cases and facilitative discussions. Future research should test long-term retention, replicate across institutions and accounting topics, and combine quantitative outcomes with qualitative evidence on reasoning processes and classroom interaction.
The Mediating Role of Collaborative Skills on The Students’ Business Correspondence Learning Outcomes Based on The Contructivism Theory Tusyanah, Tusyanah; Haryanti, Rahayu Puji; Santoso, Jarot Tri Bowo; Chayati, Nur; Sholikah, Mar'atus
Journal of Office Administration : Education and Practice Vol. 5 No. 3 (2025): November
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/joaep.v5n3.p132-146

Abstract

This research aims to enhance students' correspondence skills by investigating the impact of collaborative skills, engagement, and interpersonal communication on learning outcomes for office administration students. This quantitative study analyzed data from 118 students using SEM-PLS and found that collaborative skills had the most significant influence, followed by engagement and interpersonal communication. The findings indicate that collaborative learning activities are an effective way to enhance communication skills and engagement in learning outcomes. Additionally, the study revealed that collaborative skills successfully mediate between interpersonal communication and engagement in correspondence learning outcomes. These insights are valuable as they demonstrate how collaborative skills, engagement, and interpersonal communication impact learning outcomes for office administration students. By highlighting the significance of collaborative learning activities, the positive correlation between engagement and academic success, and the mediating role of collaborative skills in interpersonal communication, educators can tailor curricula to better prepare students for the complexities of modern workplaces.
Co-Authors - FACHRURROZIE - Kardoyo Adella, Vinasya Agus Wahyudin Ahmad Nurkhin Akhtar, Rana Sharjeel Amalia, Neli Muna Amaliah, Afifah Nur Amin Pujiati Anik Widiyanti ANISYAH, SITI Anita, Hertati Tiawan Arifah, Cyntia Asrori Asrori Atik Mufridatul Khasanah Azizah, Aullya Nurul Basrowi Basrowi Basrowi Basrowi, Basrowi Baswara, Satsya Yoga Candra, Elfira Dwi DAHLAN, TRI ANDARI Darma Rika Swaramarinda, Darma Rika Devitrisia, Naim Dwi Puji Astuti Dwi Puji Astuti Edy Suryanto Edy Suryanto Eka Susanti Endang Purwaningsih Endang Purwaningsih Endang Purwaningsih Fachrurrozie, F Faizah Laila Oktaviana Fransisca Rahcmawati Indira Harsono Harsono Haryati, Nanik Sri Hasan Mukhibad HENRY ERYANTO, HENRY Imlessh, Mohammed Mahmoud Mohammed Joko Suwandi Khayati, Afif Nur Kurniawan, Agus Nur Ikhsan KUSMURIYANTO Kusumaningrum, Selvy Latief, M. Jamil Lestari, Friska Aviyati Maharani, Radinta Margunani Marsofiyati Marsofiyati Miftahunnajah, Nimas Aulia Pambajeng Moch Faizal Rachmadi Mohehu, Fazri Mudrikah, Saringatun Muhammad Dwilian Fathurrohman Muhsin Muhsin Muslikh Muslikh Mutiara Karima Naim Devitrisia Nur Chayati Nurfiana, Wiwik Octavianto, Said Nur Oki Anggaeni Pitaloka, Lola Kurnia Prabawati, Arrum Rachmadi, Moch Faizal Radinta Maharani Rahayu Puji Haryanti Rasto, Rasto Rediana Setiyani, Rediana Rika Yuliwulandari Roni Faslah Rusdarti - Said Nur Octavianto Sambas Ali Muhidin, Sambas Ali Sandy Arief Sejati, Adif Akbar Setyaputri, Nanda Aji Sholikah, Mar'atus Siti Fatimah Siti Fatimah Soenyono Soenyono Subowo Subowo Sucihatiningsih DWP Suhaeri Suhaeri, Suhaeri Surya Jatmika Trianavera, Bernike Agnes Tusyanah Tusyanah Tusyanah Tusyanah Ventayen, Randy Joy Magno Wibowo, Rizal Eko Widiyanto Widiyanto Wiharto, Ega Sih Priyantika Windi Puji Astuti, Windi Puji Yani, Ni Luh Sinta Yuliawan, Rahmat