PERAN GURU DALAM MANAJEMEN STRATEGI DAN WAKTU PADA PROJECT BASED LEARNING (PJBL) MATA PELAJARAN AKUNTANSI DI SMK WIDYA DHARMA TUREN

Changes in the education curriculum in Indonesia through the Merdeka Curriculum require teachers to be able to manage learning that emphasizes the development of 21st century competencies. PjBL is one of the relevant approaches, especially in accounting subjects in vocational schools. Meanwhile, the implementation of PjBL often faces obstacles, especially in the aspects of strategy and time management by teachers. This study aims to explore the role of teachers in strategy and time management in PjBL accounting subjects at SMK Widya Dharma Turen; identify obstacles and constraints in its implementation; and identify solutions to obstacles and constraints faced in the implementation of PjBL. This study uses a descriptive qualitative with 2 accounting teachers at SMK Widya Dharma Turen as subjects. Data were collected through interviews, observations, and documentation. The validity of the research data will be tested through source triangulation and technique triangulation. The results of the study show that: 1) accounting teachers at SMK Widya Dharma Turen act as managers in strategy and time management in PjBL accounting subjects. 2) obstacles in the implementation of PjBL are the difficulty of accessing the DJP application during the day; the condition of students; and the self-efficacy of students, in addition there are obstacles faced in the implementation of PjBL, namely the delay in offering services to junior high schools/Islamic junior high schools and the abilities of students. 3) solutions to overcome obstacles in the implementation of PjBL, namely during the day students manually input the client's annual SPT report; division of tasks between group members; and communication exercises, in addition, the solution to overcome obstacles in the implementation of PjBL is to make early service offers to SMP/MTS and provide taxation materials and socialization of Tax Center products to more students. Theoretically, this study supports the application of constructivist theory in the implementation of PjBL. The practical benefits of this study are to provide an overview for accounting teachers to implement PjBL with the role of managers who are able to plan, manage, monitor, and evaluate the implementation of PjBL. In addition, it also helps the principal and school management in providing appropriate training or assistance for accounting teachers in the implementation of PjBL and the scope of the project.