Enhancing Accounting Learning Outcomes Through Bloom's Taxonomy-Designed Outcome-Based Education Curriculum

Purpose: This study aims to analyze the effectiveness of implementing
the Outcome-Based Education (OBE) curriculum in accounting
education by examining the influence of OBE regulations on learning
performance in higher education institutions.
Method: This study uses a quantitative approach involving 100
respondents, consisting of lecturers and students from accounting
study programs in Palembang that have implemented the OBE
curriculum. Data were collected through questionnaires and analyzed
using Structural Equation Modeling (SEM) with SmartPLS to test the
hypotheses and relationships among variables.
Finding: The results indicate that the implementation of the OBE
curriculum has a positive and significant impact on accounting learning
performance. These findings confirm that strong regulations, consistent
implementation, and OBE based quality assurance are essential factors
in the successful application of the curriculum.
Novelty: The novelty of this study lies in its specific focus on evaluating
the implementation of the OBE curriculum within accounting education
in Palembang using a Structural Equation Modeling (SEM-PLS)
approach, providing comprehensive empirical evidence on how OBE
regulations and quality assurance directly drive academic and learning
performance.