TRANSFORMATION OF AI-BASED ACCOUNTING LEARNING FOR STRENGTHENING GRADUATE PROFILE DIMENSIONS AND DUDIORIENTED WORK READINESS
Keywords:
AI-based accounting learning, graduate profile dimensions, vocational education, DUDI-oriented work readiness, educational transformationAbstract
This study aims to analyze the transformation of AI-based accounting learning in strengthening graduate profile dimensions and improving DUDIoriented work readiness within vocational education. The study employed a qualitative approach with a case study design conducted at SMK Batik 1 Surakarta. Data were collected through observations, in-depth interviews, and documentation involving school leaders, accounting teachers, internship coordinators, and students. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that accounting learning has transformed toward competency-based, contextual, and technology-supported instructional practices through the integration of computerized accounting, project-based learning, artificial intelligence literacy, and industrial internship programs. Graduate profile dimensions were strengthened through school culture, literacy reinforcement, religious habituation, discipline systems, and collaborative learning activities integrated into instructional processes. The study also reveals that AI integration in accounting learning remains in a developmental stage requiring continuous institutional support, teacher readiness, and technological adaptation. These findings demonstrate that holistic vocational learning contributes to strengthening technological competence, character formation, and adaptive work readiness aligned with industrial transformation and future workforce demands.
Downloads
References
Anderson, L. W., & Krathwohl, D. R. (2001). A Taxonomy for Learning, Teaching, and Assessing: A Revision of Bloom’s Taxonomy of Educational Objectives (1st ed.). Longman.https://www.researchgate.net/publication/235465787_A_Taxonomy_for_Learning_Teaching_and_Assessing_A_Revision_of_Bloom’s_Taxonomy_of_Educational_Objectives.
Berry, A. (2021). Final Commentary: “Education in the 21st Century: STEM, Creativity and Critical Thinking.” In Education in the 21st Century (pp. 177–191). Springer International Publishing. https://doi.org/10.1007/978-3-030-85300-6_11.
Blondeel, E., Bullock, T., Gaskin, J., Schuetzler, R., Serre, R., Steffen, J., Wells, T. M., & Wood, D. A. (2025). The Effects of Generative Artificial Intelligence (GenAI) on Learning in An Accounting Data Analytics Course. Journal of Accounting Education, 72, 100987. https://doi.org/10.1016/j.jaccedu.2025.100987.
Bozkurt, A., Jung, I., Xiao, F., & Vladimirschi, V. (2020). A Global Outlook to The Interruption of Education Due to COVID-19 Pandemic: Navigating in A Time of Uncertainty and Crisis. Asian Journal of Distance Education, 15(1), 1–126. https://doi.org/10.5281/zenodo.3878572.
Creswell, J. W., & Creswell, J. D. (2017). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). SAGE Publications Ltd.
Darling-Hammond, L., Flook, L., Cook-Harvey, C., Barron, B., & Osher, D. (2020). Implications for Educational Practice of The Science of Learning and Development. Applied Developmental Science, 24(2), 97–140. https://doi.org/10.1080/10888691.2018.1537791.
Denzin, N. K. (2017). The Research Act (1st ed.). Routledge.https://doi.org/10.4324/9781315134543.
Fadhila, D., & Asmawan, M. C. (2024). Implementation of Merdeka Curriculum in Accounting Learning at SMK Negeri 6 Sukoharjo. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 9(1), 29-37. https://doi.org/10.32486/aksi.v9i1.621
Fatimah, S., Nurkhin, A., Setiyani, R., & Santoso, J. T. B. (2025). Developing Critical Thinking Skills in Accounting Education Students Through the Case Method Learning Approach. EDUCATIONE, 4(1), 267–273. https://doi.org/10.59397/edu.v4i1.154.
Feriana, D., & Ulfatun, T. (2024). The Role of School Culture in Shaping A Positive Learning Environment. Cetta: Jurnal Ilmu Pendidikan, 7(1), 126–131. https://doi.org/10.37329/cetta.v7i1.2820.
Hallinger, P., Liu, S., Aung, P. N., & Yan, M. (2025). A Systematic Review of Instructional Leadership Research Conducted with the Principal Instructional Management Rating Scale (PIMRS), 1983–2024. Educational Management Administration & Leadership, 0(0). https://doi.org/10.1177/17411432251358575.
Handayani, M. S., Warohmah, M., Achwan Baharudin, M., & Ame, I. P. (2026). The Pedagogical Relevance of the Deep Learning Approach to the Formation of the Eight Dimensions of Graduate Profiles in Elementary School Learning. DIDAKTIKA: Jurnal Pendidikan Sekolah Dasar, 8(2), 148–160. https://doi.org/10.21831/didaktika.v8i2.94404.
Jefriyanto, J., Honesty, H. N., Febriyanti, H. F., Rifaldo, R., Arundari, K. A., & Ulwan, M. S. (2025). Accounting Students on the Role of AI: Future of Accountants. Journal of Innovation in Educational and Cultural Research, 6(3), 538–548. https://doi.org/10.46843/jiecr.v6i3.2336.
Karim, D., Ahmad, K., & Ali, A. (2025). Artificial Intelligence and the Evolution of Accounting: Transforming Roles, Skills, and Professional Practices. MPRA (Munich Personal RePEc Archive), 127532, 1–16.
Khairunnisa, A. S., Ali, M., Nayyara, N. S., & Widyadhana, T. A. (2025). The Effectiveness of Kurikulum Merdeka on the Accounting Learning System in Vocational Schools. Hipkin Journal of Educational Research, 2(2), 151–162. https://doi.org/10.64014/hipkin-jer.v2i2.43.
Leithwood, K., Harris, A., & Hopkins, D. (2020). Seven Strong Claims About Successful School Leadership Revisited. School Leadership & Management, 40(1), 5–22. https://doi.org/10.1080/13632434.2019.1596077.
Lincold, Y. S., & Guba, E. G. (1985). Naturalistic Inquiry. Sage Publications, Inc. Marpaung, A., & Lumbantu, M. J. (2025). Efektivitas Manajemen Waktu dan Disiplin Absen dalam Prestasi Belajar Mahasiswa Program Studi Komputerisasi Akuntansi. JUMIN :Jurnal Media Informatika, 6(2), 789–792.
Marwah, S. S., Anisah, A. S., & Nurzakiah. (2025). Inclusive Education in the 21st Century: Challenges, Strategies, and Innovations. Eduscape : Journal of Education Insight, 3(2), 96–109. https://doi.org/10.61978/eduscape.v3i2.933.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourchebook (3rd ed.). SAGE Publications, Inc.
Muh Habibulloh, Ridho, M. A., ‘Azah, N., Muhammad Yusron Maulana El-Yunusi, & Mardiyah. (2024). The Transformation of School Culture Based on Spiritual Values as an Effort to Improve Student Discipline. International Journal of Education Management and Religion, 1(1), 1–12. https://doi.org/10.71305/ijemr.v1i1.147.
Nucci, L., Krettenauer, T., & Thompson, W. C. (2024). Handbook of Moral and Character Education (3rd ed.). Routledge.
https://doi.org/10.4324/9781003374077.
Nurhadi, D., Zahro, S., & Myau Lyau, N. (2017). How to Understand Industrial Internship Program for Preparing Employability Skills of Vocational Students in Indonesia. Proceedings of the 1st International Conference on Vocational Education And Training (ICOVET 2017). https://doi.org/10.2991/icovet17.2017.14.
OECD. (2021). Education Policy Outlook 2021. OECD Publishing. https://doi.org/10.1787/75e40a16-en.
Reardon, S. F. (2018). The Widening Academic Achievement Gap Between the Rich and the Poor. In Inequality in the 21st Century (pp. 177–189). Routledge. https://doi.org/10.4324/9780429499821-33.
Rohmah, R. A., Yuanita, P., & Winarni, D. (2025). Eight Graduate Profiles: Strategies for Developing Student Character in the Digital Era. Journal of English Language and Education, 10(6), 614–619. https://doi.org/10.31004/jele.v10i6.1683.
Sallis, E. (2002). Total Quality Management in Education (3rd ed.). Routledge. https://www.routledge.com/Total-Quality-Management-inEducation/Sallis/p/book/9780749437961
Sanjiwani, P. D. A., Wulandari, A. A. I., Dewi, G. A., & Renta, M. P. P. (2024). The Impact of Artificial Intelligence on Accounting Information Systems. Jurnal Ekonomi, 13(02), 1220-1234. https://doi.org/10.54209/ekonomi.v13i02.
Schleicher, A. (2018). World Class: How to Build a 21st-Century School System, Strong Performers and Successful Reformers in Education. OECD. https://doi.org/10.1787/9789264300002-en.
Suranto, Syah, M. F. J., & Setiawan, A. (2024). The Impact of The Internship Program Model on Life Skills. African Journal of Biomedical Research, 27(4S), 10589-10597. https://doi.org/10.53555/AJBR.v27i4S.5144.
UNESCO. (2023). Global Education Monitoring Report 2023, Southeast Asia: Technology in Education: A Tool on Whose Terms? Summary (ind). GEM Report UNESCO. https://doi.org/10.54676/MWKZ6101.
Wahyudi, R. A., Leksono, I. P., & Rohman, U. (2025). The SAMR Model For The Development of Learning Device Innovations in The Subject of Applying Electronic Circuits. Jurnal Inovasi Dan Teknologi Pembelajaran, 10(3), 234–247. https://doi.org/10.17977/um031v10i32023p234.
Zhou, A., & Luo, Y. (2025). Exploring the Impact of Generative AI on Student Learning in Accounting. Journal of Accounting Education, 72, 100982. https://doi.org/10.1016/j.jaccedu.2025.100982.
Downloads
Submitted
Accepted
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Pendidikan Ilmu Sosial
This work is licensed under a Creative Commons Attribution 4.0 International License.
