The Influence of Perceptions on the Use of Accurate Online Accounting Software and Project-Based Learning on Students’ Critical Thinking Skills (Survey of Private Vocational Schools in the DKI Jakarta Region)
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Muhammad Aziz Andriansyah*
Prompted by the consistently low critical thinking skills (levels 1–3) observed among vocational students, this study investigates how perceptions of Accurate Online accounting software and Project-Based Learning impact these skills. Less than 1% of students have achieved levels 4 and 5, and no students have achieved level 6 of thinking skills. This condition highlights the importance of enhancing critical thinking skills to improve students’ cognitive levels. A quantitative survey methodology was utilized in this investigation. The target population comprised 90 twelfth-grade students enrolled in accounting specialization tracks within DKI Jakarta, selected through saturated sampling. Data were gathered via questionnaire instruments, with subsequent analysis employing correlation techniques, determination coefficients, and multiple linear regression. Results demonstrated a robust positive correlation (r = 0.838) linking the independent variables which are student perceptions of Accurate Online software and Project-Based Learning experiences to critical thinking competencies. The analytical model accounted for 70.3% of outcome variability (R² = 0.703), with 29.7% attributable to external factors. Regression outcomes verified that these predictors exert a jointly significant influence (p = 0.000). Consequently, the evidence supports the conclusion that both Accurate Online accounting software utilization and Project-Based Learning implementation constitute significant contributors to enhanced critical thinking abilities among students. Therefore, schools are expected to provide learning facilities that utilize user-friendly accounting software such as Accurate Online and to consistently implement project-based learning, as these approaches can significantly contribute to the improvement of students’ critical thinking skills.
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