Adoption of Discovery Learning in Sharia Accounting Course

Abstract

This paper aims to evaluate discovery learning technique adopted in sharia accounting course offered. The research was conducted from January- June 2019 at one of three parallel classes for sharia accounting course offered by the Department of Accounting as an optional course for students sitting at the fourth semester. The finding of the research suggests that given the specificity of the course – integration between sharia and accounting fields, it might be better for the inductive technique of learning such as discovery learning is combined with other techniques such as case study- based learning, project-based learning and the conventional lecturing technique can be maintained to certain degree. Element of discovery learning is useful to stimulate students’ activeness in learning process. Case study-based learning will help improve their understanding in terms of calculations and technical accounting of different business contract models known in Islam. Hence, project-based learning helps students to deepen their understanding on the topic of their interest. Finally, maintain a conventional lecturing technique to a certain degree is important as the course contains element of sharia. Sharia principles and concepts are supposed to be taught by instructor in order to avoid misunderstanding of the basic concepts and principles, what allowed and not allowed according to sharia.