Evaluating The Needs of Non-Profit Accounting Learning For Public Financial Accounting Students at Bengkalis State Polytechnic

Abstract

This study aims to identify the learning needs of non-profit accounting for students of the Public Financial Accounting Study Program at Bengkalis State Polytechnic. The research method used is descriptive qualitative with a questionnaire instrument, involving 71 respondents. The results show that students consider non-profit accounting to be very relevant and important for their careers. The priority competency needed is the analysis of Non-Profit Organization financial statements. The most preferred learning method is Project-Based Learning (PBL), accompanied by project-based evaluation and direct feedback from lecturers. Students also expect the availability of non-profit organization accounting software, reference sources in the form of financial reports (annual reports, audits), as well as the integration of ethical aspects and cultural sensitivity. These findings recommend that the PFA curriculum at Bengkalis State Polytechnic should emphasize practical learning, the use of real data, and project-based assessment to enhance students' competencies in facing the world of work.