Yogyakarta, June 7th, 2022
The Master of Science and Doctoral Program (MD) FEB UGM has held an open examination for the promotion of Doctor of Accounting Science for a Ph.D. candidate, Uswatun Hasanah. Mrs. Wuri Handayani, M.Si., M.A., Ph.D., Secretary of the Accounting Doctoral Program, acted as Chair of the Session. In this Open Examination, presented Sony Warsono, MAFIS., Ph.D. as a promoter, and Prof. Dr. Slamet Sugiri, M.B.A. also Zuni Barokah, M.Comm., Ph.D. as co-promoter. In addition, the assessment team was also present, which included Prof. Suwardjono, M.Sc., Ph.D. and Setiyono, M.B.A., Ph.D. The team of examiners in this trial was Irwan Taufiq Ritonga, M.Bus., Ph.D. and Dr. Dyah Ekaari Sekar Jatiningsih, M.Sc. Also attending were the families of the doctoral candidates, work relatives from Universitas Jenderal Soedirman, and invited guests.
The open doctoral promotion examination was opened by the chairman of the session and then given chances to the promoter, co-promoter, assessment team, and examiner team to ask questions related to the dissertation that has been done. The Ph.D. candidate was able to answer questions well and fluently and defended the argument for her dissertation entitled “Scaffolding Approach in Learning of Business Transaction Journaling Based on Cognitive Load Theory (CLT) for Students Beginning of Accounting (Experimental Studies in Faculty of Economics and Business UNSOED),” so that she successfully graduated with the predicate “satisfying.”
For information, Dr. Uswatun Hasanah focuses on accounting learning based on experimental methods. The purpose of this study was to examine the scaffolding approach in learning business transaction journaling in early accounting students. The participants in the experiment were first-semester students at the Faculty of Economics and Business, UNSOED. This experimental research uses Cognitive Load Theory (CLT) which explains that in thinking, the human brain is divided into work memory and long-term memory. The thing that underlies Dr. Uswatun raised the topic that experimental research is needed on the scaffolding role in the learning process of business transaction journaling for early accounting students. In this study, the scaffold is the accounting equation.
Based on the theory, the existence of scaffolding in learning can help the learning process, so that the same or almost the same understanding is obtained between the initial learner and the teacher. In addition, the existence of scaffolding can facilitate the activities of accounting teachers, so they are not too much in providing material. This research is interesting because it uses an experimental method with an individual unit of analysis, namely early accounting students at the Faculty of Economics and Business, UNSOED. The results showed that the scaffolding in learning business transaction journaling for early accounting students could be applied or not.
This lecturer at the Faculty of Economics and Business at Universitas Jenderal Soedirman officially holds the 5533rd doctoral degree who passed the exam at Universitas Gadjah Mada and the 317th who passed the exam at FEB UGM. Mr. Sony Warsono, MAFIS., Ph.D. as the promoter congratulated Dr. Uswatun, her family, and her institutions about her achievement on a doctoral degree. He also reminded that her graduation from this doctoral program is a provision for further contributions. He ordered that Dr. Uswatun publishes her dissertation and continues to take a part in research, also maintain the good name of the alma mater. (Y)
