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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 Electrical Characteristics of Fruit Peel Waste as a Biobattery in Terms of Fermentation Time and Coconut (Cocos nucifera L.) Pulp Concentration Siti Fatimah; Putut Marwoto; Sunyoto Eko Nugroho
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6477

Abstract

Bioenergy is an alternative energy that utilizes various types of organic waste that can generate electricity. The purpose of this study was to determine the effect of fermentation time and coconut pulp concentration on the electrical characteristics of durian fruit skin, banana fruit skin, and cassava skin waste as an alternative energy source. The electrical characteristics observed were the voltage generated by fruit peel waste based on fermentation time and coconut pulp concentration. This research is a laboratory-based experimental research. The results of the study showed that: 1) the length of fermentation time affects the voltage generated by durian skin, banana skin, and cassava skin; 2) the fermentation time to produce the best voltage is the fourth day (96 hours); 3) the longer the fermentation time, the lower the voltage generated; 4) coconut pulp concentration affects the voltage generated by durian skin, banana skin, and cassava skin; 5) the ratio of 25% coconut pulp concentration and 75% raw material concentration becomes the ratio that produces the best voltage; 6) durian fruit peel waste has the highest voltage compared to banana fruit peel and cassava peel waste, both in terms of fermentation time or coconut pulp concentration. 7) cassava peel waste has a higher potential difference resistance than other skin waste