Alternative Assessment Instrument for Measuring Generic Skills of Accounting Education Students

The development and assessment of generic skills acquired by accounting education students, such as analytical problem solving, communication, team work, numerical, and using technological skills in this modern era are increasingly becoming a necessity. Many teachers have designed and implemented learning aimed at developing these skills. This study aims to develop an assessment instrument that is able to measure generic skills, so that teachers get the accurate information related to generic skills that students have. This information is needed by the teacher as one of the considerations in improving his learning. The assessment referred to is an alternative assessment, which consists of self assessment and peer assessment. This research and development method referred to the Borg, Gall & Gall model, especially in the design and conduct formative evaluation and instruction stages which consisted of expert test, one to one evaluation, and small group trial. The research which was quantitatively analyzed involved twelve accounting education students of Accounting Education Program of the Faculty of Teacher Training and Education, Universitas Sebelas Maret, Indonesia, expert lecturers of accounting learning and assessment experts of generic skills as research sample. Research instruments which were used were questionnaire and interview. Result of this research, experts and students stated that the instrument was very proper used to assess generic skills.