Penilaian Autentik dalam Pembelajaran Akuntansi: A systematic Literature Review
DOI:
https://doi.org/10.31004/jpion.v5i3.1453Keywords:
penilaian autentik, pembelajaran akuntansi, systematic literature review, PRISMA 2020Abstract
Penelitian ini bertujuan untuk (1) menganalisis konsep dan jenis penilaian autentik dalam pembelajaran akuntansi, (2) menganalisis pola tren penggunaan dari tahun ke tahun, dan (3) mengidentifikasi faktor pendukung dan penghambat implementasinya. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR) mengacu pada pedoman PRISMA 2020. Data berupa artikel ilmiah dari database Scopus melalui aplikasi Watase UAKE menggunakan 16 kombinasi kata kunci pada rentang publikasi 2016–2026. Dari 136 artikel yang teridentifikasi, 16 artikel memenuhi kriteria inklusi dan dianalisis menggunakan sintesis naratif tematik. Hasil menunjukkan bahwa simulasi merupakan jenis penilaian autentik yang paling banyak dilaporkan, diikuti self-assessment, work-integrated learning (WIL), dan transformasi modalitas asesmen dengan frekuensi yang sama; dua di antaranya merupakan kategori baru yang muncul secara induktif bersama produk kreatif berbasis media. Ketika dipetakan pada lima dimensi autentisitas Gulikers, Bastiaens, dan Kirschner (2004), WILhanya menempati posisi paling autentik, sementara simulasi hanya memenuhi sebagian dimensi. Pola tren penggunaan bersifat nonlinier dengan puncak publikasi pada tahun 2022 yang berkaitan dengan disrupsi pandemi COVID-19. Faktor pendukung yang paling konsisten adalah scaffolding bertahap dan rubrik terstandar, sedangkan faktor penghambat yang dominan meliputi keterbatasan generalisasi, keterbatasan waktu, kendala akses/infrastruktur, dan risiko pelanggaran integritas akademik.
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