Education in the New Normal Era: The Implementation of an Accounting Living Laboratory During the COVID-19 Pandemic

Students and lecturers in various fields (including accounting) need to adapt to the new normal life resulting from the COVID-19 pandemic. This highlights the need to maximize the use of technology as the main learning media, not least in student activities. A living laboratory model for accounting education was created through cooperation between universities and MSMEs. The living laboratory learning process has been proven to support students’ skills. However, carrying out laboratory learning in the midst of a pandemic is a challenge. This study aimed to determine the contribution and advantages of living laboratories for accounting education during the COVID-19 pandemic. Descriptive-qualitative methods were used with a case study approach. Data were collected through online interviews and focus group discussions. Participants were students who used a living laboratory model in MSMEs. Data were reduced, presented and verified. The living laboratory was designed and implemented based on procedures and real work standards. Based on the results, it can be concluded that even though the living laboratory accounting learning was carried out online during a pandemic, students still obtained significant benefits. Learning activities of the living laboratory were in addition to achieving mastery of competencies. The results also emphasized the development of soft skills that were instilled in the individual students, including intellectual, emotional, spiritual and social intelligence. Keywords: COVID-19, Accounting, Education, Living Laboratory