ENGLISH REVIEW: Journal of English Education p-ISSN 2301-7554, e-ISSN 2541-3643 Volume 9, Issue 2, June 2021 https://journal.uniku.ac.id/index.php/ERJEE 399 INVESTIGATING THE COMPONENTS OF OUTCOME BASED EDUCATION IN EFL CLASSROOM: A LESSON PLAN ANALYSIS Nurti Rahayu (Corresponding Author) Hotel Management Department, Trisakti School of Tourism, Jakarta, Indonesia Email: nurti@stptrisakti.ac.id Dwi Sloria Suharti English Department, FKIP, University of Muhammadiyah Tangerang, Tangerang, Indonesia Email: dwisloria@umt.ac.id Fikri Asih Wigati English Department, FKIP, University of Singaperbangsa Karawang, Karawang, Indonesia Email: fikri.asihwigati@staff.unsika.ac.id Emi Taufanawati SMKN 3 Karawang, Karawang, Indonesia Email: emitaufanawati@gmail.com APA Citation: Rahayu, N., Suharti, D.S., Wigati, F.A., Taufanawati, E. (2021). Investigating the components of outcome-based education in EFL classroom: A lesson plan analysis. English Review: Journal of English Education, 9(2), 399-408. doi: 10.25134/erjee. v9i2.4419 Received: 19-02-2021 Accepted: 26-04-2021 Published: 15-06-20211 INTRODUCTION Since the seminal of Spady in 1994, Outcome- Based Education (OBE) has contributed to the discourse of education curriculum framework. Some researchers reported the implementation of this framework in various countries such as Malaysia (Yusof, Othman, Norwani, Ahmad, & Jalil, 2017), Pakistan (Shaheen, 2019), and Finland (Sahlberg, 2014). Other studies discussed the adoption of OBE in teaching various subjects, such as engineering; Mechanics (Oreta & Roxas, 2012), art carving training (Analita, Haryono, & Florentinus, 2021), and physician competencies (Frank & Danoff, 2007). In Indonesia, OBE has gained much attention since the minister of education launched the new curriculum change in 2013, introducing Outcome- Based Curriculum (OBC), and officially replaced the previous Competency-Based Curriculum (CBC). In the new curriculum, students’ learning outcomes previously called competency standards, have been changed to learning outcomes. This policy supports The National Qualification Framework (NQF) referred to in Presidential Regulation No. 8. In 2012. The OBC guides the syllabus as comprises of Kompetensi Inti (Core Competencies) and Kompetensi Dasar (Basic Competencies). Abstract: This study aimed to investigate the implementation of Outcome-Based Education (OBE) to teach English in a vocational school. This study is qualitative with document analysis. The data were taken from four- session English lesson plans from a vocational school, observation, interview, and library research. The results showed the crucial impact of OBE to ensure the learning outcome, especially in a vocational school. OBE is expected to answer the education challenge in the 21st century to provide students with the required skills and competency. The area of analysis covers three areas: objectives, teaching materials, and assessment. It is recommended that teachers construct concrete materials and action in the viewpoint that the English skills taught can be used in the students' lives in the upcoming time in their future job related to the expertise in accounting. Finally, this study has important implications for accomplishing the framework for the practice and methods of goal setting, classroom activities, and assessment and evaluation of student's performance based on the OBE framework. Keywords: ESP; lesson plan; vocational school; Outcome-Based Education (OBE) mailto:nurti@stptrisakti.ac.id mailto:dwisloria@umt.ac.id mailto:fikri.asihwigati@staff.unsika.ac.id Nurti Rahayu, Dwi Sloria Suharti, Fikri Asih Wigati, & Emi Taufanawati Investigating the components of outcome-based education in EFL classroom: A lesson plan analysis 400 This OBE framework is applied to the "Merdeka Belajar" education curriculum. The "Merdeka Belajar" education curriculum concept is the education system's needs in the era of industrial revolution 4.0. Nadiem Makarim in Kemendikbud.go.id (2019) said that "Merdeka Belajar," or freedom of learning/independent learning, was freedom of thought. It is the teacher's freedom of thought of teaching that promotes independent learning. The main points of the policy on independent learning include: (1) In 2020, the USBN will be replaced with an exam (assessment), which will only be hosted by the school, (2) teachers can freely choose, create, use, and develop a lesson plan format, and (3) three core components (other components are complementary and can be selected independently) are learning objectives, learning activities, and assessment (one page is enough). Thus, lesson planning writing is done efficiently and effectively. The teachers have more time to prepare and evaluate the process so that the teaching-learning outcomes will be achieved (Kementerian Pendidikan & Kebudayaan Indonesia, 2019). Then, current and new directive policy curriculum education in Indonesia can be seen in the following table: Table 1. Current and new directive policy of the lesson planning implementation Current situation New policy directive 1. Teachers are directed to follow the RPP format rigidly. 2. RPP has too many components - Teachers are asked to write in every detail (one RPP document can reach more than twenty pages) 3. Writing RPP takes a lot of teacher time, which should be used to prepare and evaluate the learning process itself. 1. Teachers can freely choose, make, use, and develop a lesson plan format. 2. Three core components are learning objectives, learning activities, assessment. Other components are complementary and can be selected independently. One page is sufficient. 3. Writing RPP is done efficiently and effectively so that teachers have more time to prepare and evaluate the learning process. (Kementerian Pendidikan & Kebudayaan Indonesia, 2019) To facilitate teaching and learning practice, the core and basic competencies are cited in the lesson plan. A lesson plan is further described as a teaching written document (Nesari & Heidari, 2014) serving as a systematic record for a teacher (Farrel, 2002) and functions as a practical objective of what the students will do in terms of behavioral and activities (Shrum and Glisan in Farrel, 2002). The significant role of the lesson plan in the successful teaching-learning process is uncontested. Planning for instruction is an essential and integral part of complex activities such as teaching (Zazkis, Liljedahl, & Sinclair, 2009). It also aids the enactment of particular routines or recipes (Furlong, 2000). Pulverness and Williams asserted in Naimie, Siraj, Ahmad, Aziz, Kasim, & Abuzaid (2012) contend that the lesson plan is one way for teachers to handle the class properly. Given the importance of lesson planning, the researchers investigated an extensive research body in that area. One research reported educational attitude, lesson planning, and students' outcome (Nesari & Heidari, 2014). Other research also mentioned a framework analysis to measure: the lesson plans can meet the students' learning needs (Chizhik & Chizhik, 2018), the gaps between the lesson plan preparation and its implementation (Emiliasari, 2019), pre-service teachers’ experience in implementing their lesson plan in practicum classes (Mudra, 2018). In designing a lesson plan based on the "Merdeka Belajar” curriculum, there are some practical aspects that teachers need to consider. The so-many pages of lesson plan teachers previously engaged has now been adjusted into a one-page lesson plan (RPP) (Kementerian Pendidikan & Kebudayaan Indonesia, 2019). Despite its simple format, some components of the lesson plan remain the same. Although the fact that no standard formats of what a lesson plan should contain, the common agreement shows several essential elements that should be included in the lesson plan (Brown, 2007). The aspects are as the following: Objectives Objectives contain what the teacher wants the students to accomplish at the end of the lesson (Brown, 2007). In some cases, objectives are often ENGLISH REVIEW: Journal of English Education p-ISSN 2301-7554, e-ISSN 2541-3643 Volume 9, Issue 2, June 2021 https://journal.uniku.ac.id/index.php/ERJEE 401 overlapping with goals. But Richards (2002) has made clear distinctions of objectives compared to goals. The way of expressing objectives is known as Behavioral Objectives which “… take the idea of describing learning outcomes … by further operationalizing the definition of behavior” (Richards, 2002, p.13). Operationalizing the learning objectives can be done by including the aspects of "ABCD" as proposed by Mager, Findlay, and Nathan (Richards, 2002). “A” stands for “Audience” and refers to the students as the subject. “B” stands for “Behavior” that defines performance to be learned stated by action verbs. “C” stands for “Condition” under which the demonstration of students’ performance is to occur. “D” stands for “Degree” which describes how well the students must be able to demonstrate the performance. Materials Good lesson planning includes the materials/equipment/platforms that the teachers need to arrange their classroom activities in online teaching-learning. Activities Under the implementation of the new directive curriculum education in Indonesia, there are three stages to be exemplified in learning activities: opening activities (modeling), core activities (a set of exercises of the lesson), and closing activities (students’ tasks). Assessments After students have sufficient learning opportunities, then the teachers have to consider how they assess the success of the learning. They should apply a certain kind of assessment such as dynamic assessment or create a rubric. Then, the teachers may think about making appropriate adjustments for their next lesson plan so that outcome-based learning will be achieved. This study is essential to be conducted since the implementation of OBE is still far from effective seeing from the new directive curriculum in Indonesia. Also, the researchers personally find some teachers in their circle who still find some problems in implementing a good lesson plan based on the new curriculum. Their classroom practices are still conducted conventionally. This results in incompetent graduates which are far from the objectives of the OBE. Besides, few studies (if any) have been investigated the real teaching artifact from teachers and how these artifacts are implemented in the classroom. Therefore, this paper seeks to investigate the lesson plan written by a team of the in-service teacher in a vocational School in Karawang, West Java. The lesson plan is intended for grade twelve (XII) Vocational School. To provide a deeper analysis, this study focuses to answer the following research questions; (1) how the learning objectives signify the necessary competence, (2) how the teaching and learning activities theoretically can be a guarantee of learning objective accomplishment, and (3) how the assessment written in the lesson plan is suitable. The research findings provide feedbacks for the in- service teachers to evaluate their lesson plan as reflected on the document and classroom practices. In addition, the pre-service teachers can also benefit from the finding as it provides factual data on how the lesson plans were implemented in online session. Last but not least, curriculum developers and other policy makers can learn from the findings to see the real implementation of their policy and seek some areas of improvements. METHOD This study is qualitative, which aims to portray data on local participants' conceptions from the inside through a process of deep interest, empathetic understanding, and suspension or overlap of preconceptions on the topics under discussion (Miles, Huberman, & Saldana, 2014). In specific, this study uses document analysis (Bowen, 2009). A case study is used to portray a single entity in a comprehensive picture. It has a high level of comprehensiveness, depth of analysis, and readability. Besides, new assumptions, models, and conceptions about the nature of language learning or other processes may be generated (Duff, 2008). Site and participants A case study may focus on one or more than one entity for a deep analysis of the phenomenon in the context (Yin, 2009). This research participant is a team of in-service teachers teaching for a vocational school in Karawang. She handles English for Vocational High School for grade XII majoring in business. The teachers have been teaching for various years, and they have been working as team- teaching to produce the lesson plans. Nurti Rahayu, Dwi Sloria Suharti, Fikri Asih Wigati, & Emi Taufanawati Investigating the components of outcome-based education in EFL classroom: A lesson plan analysis 402 The technique for collecting data The multiple sources of data were used in this study as part of triangulation. The primary data was the lesson plans of four sessions, and the second data was the class observation. The researchers analyzed both data in line with the OBE framework. The researchers sought permission from the research participant to observe and record the class to gather the data. She allowed the researchers to observe and record four Accounting and Financial Institutions courses for the XII grade class. The lesson plans, observation results, and class-recording are used as the primary source of data. The technique for analyzing the data The primary data analysis was from the teachers’ lesson plans and the Zoom recording. Then, this study employed document analysis (Bowen, 2009). It also employed library research to find appropriate references to support the data. It served as a systematic procedure for document review or evaluation—both printed and electronic material. The step was performed by examining and interpreting the documents to elicit meaning, gain understanding, and develop empirical knowledge (Corbin & Strauss, see also Rapley as cited in Bowen, 2009). The researchers used the observation as supplementary data to complete the primary data analysis. The lesson plan was intended for Grade XII accounting class in one vocational School in Karawang. In addition to lesson plans, the researchers also took the documents from the class recording. The researchers firstly converted the Zoom recording into video and audio recording. Then, they transcribed the recordings. Before they analyzed them, they went through the validation process by comparing them with the video recording. Finally, the documents from the lesson plans and transcription were sorted, classified, and analyzed for specific themes to answer the research questions. The lesson plans consisted of (1) cause and effect (47 minutes), (2) procedural text (an hour, 11 minutes), (3) on the job training (an hour, two minutes), and (4) application letter (45 minutes). FINDINGS AND DISCUSSION How do the learning objectives signify the necessary competence? The researchers found the lesson plans' learning objectives signify the necessary competence by looking at the learning assessment, as shown in the attachment. Based on the teacher's lesson plan, the learning objectives showed that the teacher tried to suit the lesson plans' learning objectives with the students' necessary competence that indicate in the assessments. All of the assessments are dynamic assessment types. The teacher used written tests: complete sentences, write a simple report, and oral test: create dialogue and present it, respond to Dialogue Text Gaps, Monologue Text Gaps, present the reports verbally. All the evaluations revealed to reach the learning indicators (language skills competencies: listening, speaking, reading, and writing). These language skills depict the students' necessary competencies for their future, such as the ability to elaborate cause-effect relationship in the form of performing dialogues under life's issues, to perform how to use the technology tools (procedure text), to write a simple report on the job training, and to write an application letter. Those competencies are necessary for students' future needs in life. In line with Jonathan (2017) and Spady (1996), consistent learning outcomes can be seen after significant learning experiences. It is an application of our analysis. It implies that the outcomes are aspects such as the activities and performances representing and demonstrate the learners' competence. However, the researchers found that the teacher still employed the old type of lesson plans, which have many components. Meanwhile, new lesson plans consist of only three core components: learning objectives, learning activities, and assessment. The teacher has more time to plan and assess the process so that the teaching-learning process's outcomes will be realized (Kementerian Pendidikan & Kebudayaan Indonesia, 2019). It is an effort to accomplish the students' necessary competencies for their future life. What are the teaching and learning materials and activities' recommendations to guarantee the learning objective accomplishment? The teacher established accounting skills competency to introduce and learn the book- keeping system, either manually or computerized. It is expected that accounting students will compete and be competent in facing the current globalization. ENGLISH REVIEW: Journal of English Education p-ISSN 2301-7554, e-ISSN 2541-3643 Volume 9, Issue 2, June 2021 https://journal.uniku.ac.id/index.php/ERJEE 403 Graduate competency The ability to graduate from the Accounting program are: (1) experts in the field of Financial Administration, (2) able to make accounting managers of service companies and goods, (3) able to present financial statements of small and medium-sized companies, and (4) able to perform Inventory and Warehousing Governance. Scope of work Fields of work that can be filled by the graduates of the accounting skills program include: (a) Book Stylist in the scope of accounting; (b) Cashier; (c) Payroll; (d) Counting Machine Operator; (e) Warehouse Administration. (Struktur Kurikulum SMK (Perdirjen Dikdasmen No. 07/D. D5/KK/2018, 7 Juni 2018) | Direktorat SMK (kemdikbud.go.id)) Compared to other majors, accounting majors' advantages are that accounting students can do financial bookkeeping from simple to complex, both manual and computer accounting (MYOB). Also, accounting graduates are more thorough in working than other graduates because they have always been trained to work carefully. After all, financial and accounting graduates are more flexible in entering the world of work and broader employment opportunities than other majors. Related to the English subject in the accounting program in the school being observed, it is a compulsory course that each student must take. After analyzing the document, this course is aimed to enable students to communicate using English. However, having checked the lesson plans, it is found that the activities of the English course are as follows: Writing on The Job Training Report (OJT Report) The writing on The Job Training Report (OJT Report include: (1) Analyzing social functions, text structures, and language elements of transactional interaction texts involving giving and requesting information related to writing simple reports through the following activities: Determining true and false statements related to social functions, text structure, and language elements in the example of an accountant apprenticing reports and answering questions related to detailed information based on the accountant apprenticing report's text. (2) Developing text of written transactional interactions that involve giving and requesting information related to simple report writing concerning social functions, text structure, and correct language elements and by the context of their use in the world of work through following activities: Drafting reports by answering questions given by teachers and writing a simple report based on the draft that has been made. Procedural text on the use of technology The procedural text on the use of technology are: (1) Analyzing the social functions, text structure, and linguistic elements of some oral and written procedure texts by giving and requesting information related to technology use manuals and tips, short and straightforward, according to the area of expertise and context of their use through activities such as completing the text heard from audio, mentioning the characteristics of the text structure of the procedure related to the use of technology and tips, answering specific questions from information related to the use of technology and guidance. (2) Developing procedural, oral, and written texts, in a manual form related to the use of technology and tips, taking into account social functions, text structure, and elements of language, correctly and in context through retelling the text of procedures related to the use of technology and tips and verbally demonstrate the use of technology and tips. Cause and effect relationship The cause and effect relationship: (1) Analyzing the social functions, text structure, and linguistic elements of oral and written transactional interaction texts involving giving and requesting information related to causal relationships by the context in which they are used by answering questions relating to general and specific information involving giving information relating to causal relationships and completing the playback dialogue of the listened audio involving the act of giving and requesting information related to causal relationships (2) Developing texts of oral and written transactional interactions involving giving and requesting information related to causal relationships, taking into account the correct social functions, text structure, and linguistic elements and Nurti Rahayu, Dwi Sloria Suharti, Fikri Asih Wigati, & Emi Taufanawati Investigating the components of outcome-based education in EFL classroom: A lesson plan analysis 404 in the context of the text by mentioning sentences stating causal relationships of the given image and presenting a dialogue involving giving and requesting information regarding causal relationships by the theme given by the teacher in front of the class Writing application letter Analyzing the social functions, text structure, and language elements of the text of the cover letter, by the context of its use and developing the text of the cover letter, taking into account the social functions, structure of the text, and elements of the language, correctly and in context. Analyzing the lesson plan's content from the point of view of OBE It shows that the instruction designs are not yet directly based on the exit outcome framework. It is not distinct how and when the skills taught can be used in the students' future life and in the real context of the student's life in the upcoming time in their future job. From the OBE paradigm perspective, teachers should shape decision-making and concrete action patterns to determine whether students learn successfully in the class and the real workplace as an accountant. It is more important than when and how they learn something. The teacher's task is to explain the standard of competence to be more specific about how the learners will use English in the accounting workplaces. Teachers are then expected to respond to direction from a content-based and teacher- centered approach to a student-oriented paradigm. Schools and teachers are mandated to develop innovations of teaching models to improve their teaching performance. Besides, OBE also encompasses an active learning approach with the students determinedly carrying out performance roles. Along with their learning and performance team members, students must engage in progressively complex content (Spady, 1994). Therefore, it is suggested that the teaching and learning activities involve vocational competency such as: applying professional principles of work as an accountant and conducting business communication as an accountant. Related to the teaching and learning activities, since the curriculum uses a scientific approach, along these lines, the exercises ought to be arranged towards students' capacity to look for, build, and use the accounting activities using English. The teacher can stress relevant learning. Along these lines, the instructor can utilize relevant education and learning and authentic materials in the class' learning cycle because the focal idea of a scientific theory is realities and experimental information (Blackwell & Martin, 2011). It plans the students to utilize language in reality and use language to accomplish objectives, for example as follows. All of the activities can be in the form of activities that are related to accounting activities, such as: (1) Processing Documents of Small Cash Funds; (2) Processing Cash Fund Documents at The Bank; (3) Processing Journal Entries; (4) Processing Led Books; (5) Manage Receivable Cards; (6) Manage Inventory Cards; (7) Manage Fixed Asset Cards; (8) Manage Debt Cards; (9) Present the Product Principal Price Report; (10) Compile Financial Statements; (11) Set Up Tax Returns; (12) Operate Number Processing/Spreadsheet Program Packages; and (13) Operates Accounting Computer Applications. Activities in the scientific approach can also help to develop students' critical thinking. Students' curiosity can be increased by questioning processes, for example, asking or asking for information about essential data in the spreadsheet program packages. The more trained the student is asking; the more curiosity can be developed. The scientific approach has several steps: observing, questioning, associating, experimenting, communicating / creating. The observing stage in the scientific approach is the process of doing observations by reading and listening. Students are encouraged to build knowledge and explore the situation by examining critical problems such as Conducting Business Communication and Manage Transaction Documents. Then, in observing activities in the scientific approach, the teacher opens opportunities for students to ask questions about what has been seen, listened to, read, or seen related to the business communication and transaction documents. The experimenting stage provides students an opportunity to implement their understanding and ability to produce any texts related to business accountancy that is being taught. In the last communicating stage, students get the chance to speak and write skills they have learned in the previous stages and communicate the results of their activities, such as presenting the Product Principal Price Report and Financial Statements. ENGLISH REVIEW: Journal of English Education p-ISSN 2301-7554, e-ISSN 2541-3643 Volume 9, Issue 2, June 2021 https://journal.uniku.ac.id/index.php/ERJEE 405 Moreover, in this globalization era, the students must have the ability to adapt all parties to the development of science and technology. Then, 21st- century skills must be prepared and mastered. The first is creative, critical, and innovative thinking skills. Critical thinking skills are two essential factors for practicing self-ability. These skills are necessary for students to have when they are involved in a much different world from the classroom situation. When students possess these creative, critical, and innovative skills, they will adapt well to the world of work. Second, digital technology skills. Industrial Revolution 4.0 demands the mastery of ICT such as word processing, spreadsheet programs, presentation programs, social media, online forums. For communication aspects, students are expected to have the ability to communicate and share data. The principle of openness and multiculturalism is a must-have capability in the 21st century. The principle of transparency means understanding and accepting shared values from various cultures such as justice, peace, tolerance, doing good to others. Last but not least is a team collaboration and negotiation skills. Through collaboration, there will be negotiations to equalize perceptions and objectives. The result of the collaboration will bring up new ideas or ideas. The teacher can immerse those skills in teaching and learning activities (Oey- Gardener, Rahayu, Amin, Effendi, Darma, Dartanto, Aruan, 2017). How does the assessment meet the lesson objectives? The discussion covers some theoretical perspectives on the OBE assessment and its actual implementation in the EFL teaching at vocational school understudy. The implementation of OBE at the vocational school level would entail changes of relevant systems and procedures to facilitate attaining the desired outcomes of education. As for EFL teaching, English teachers need to undergo critical restructuring of assessment methods and evaluating student performance. The evaluation process is critical in that it provides evidence of the achievement of outcomes. Besides, assessment results show the rate of students' learning progress, and at the same time, it is a source of information of opportunities for further improvement. Finally, assessment findings in an OBE school serve as bases to enhance educational services and systems on an institutional level (Bresciani et al. in Jonathan, 2017). The ideal assessment in OBE needs a change of mindset from the educational stakeholder. The change of paradigm is learner-centered and outcome-minded education. The first paradigm encourages the shift from traditional assessment into OBE assessment. The second paradigm is outcome-minded education. This paradigm can be conducted by implementing four operating principles of OBE and their implications for assessment. They are clarity of focus, high expectation, expanded opportunity, and design Down (pp. 5-6). EFL assessment was traditionally designed by following a bottom-up approach. Teachers initially develop micro-learning tasks such as quizzes and assignments; then, they develop the end-of-term tasks such as mid-term and final test/project. In the OBE context, it focuses on the culminating outcomes. Thus, assessment development follows the same principle. The teacher firstly developed and designed the final assessment. After this, smaller measures (discrete tasks) can be logically designed and progressively implemented. This top-down approach (Richards, 2013) ensures that all course assessments are constructively linked and aligned with the course/subject's desired outcomes and, ultimately, to the culminating education outcomes. Regarding the implementation of OBE in the vocational school understudy, the lesson plan, observation, and interview data did not show significant evidence on the implementation of OBE. The lesson plans are there as teaching preparation showing some useful components for teaching. Nevertheless, in actual classroom activities, the teacher undergoes several adjustments based on last-minute updates. The assessment is developed per session to measure how well the students are progressing. However, it still adopts the bottom-up approach when micro-learning tasks are assessed, and the final objective of the course outcome is left unnoticed. Even though the government has stated the accounting program's learning outcomes, such as being a Financial Administration expert, performing several skills such as making financial statements of small and medium-sized companies, performing Inventory and Warehousing Governance, English course outcomes can support English competence in specific skills, such as writing and understanding manuals, writing job Nurti Rahayu, Dwi Sloria Suharti, Fikri Asih Wigati, & Emi Taufanawati Investigating the components of outcome-based education in EFL classroom: A lesson plan analysis 406 applications, writing and understanding procedures, and other skills linked with the students' jobs upon graduation. OBE assessment makes sure that the students can have the necessary skills as required by their future jobs. CONCLUSION This study aims to provide a glance description of the implementation of OBE in a vocational school. Four-session English lesson plans arranged by a teacher are used as the fundamental consideration for analysis and other supporting documents. The results showed the crucial impact of OBE to ensure the learning outcome, especially in a vocational school. OBE is expected to answer the education challenge in the 21st century to provide students with the required skills and competency. The area of analysis covers three areas, objectives, teaching materials, and assessment. In general, to fully implement the OBE framework, schools require an academic organization to realign and adjust educational processes and systems according to education's desired outcomes. In effect, this necessitates significant education stakeholders (e. g., academic leaders, educators, and external academic partners) to work together in determining, defining, and stating outcomes at various curricular levels (i.e., culminating, program, course outcomes). Besides, schools need to undergo a paradigm shift and consequently adopt some redefinition of the kind of education and educational services that they deliver to the student, changing into student-centered, and adjust both formative and summative assessment based, select practical and contextual teaching- learning activities, and learning objectives to match with the course, program and learning outcome. The teacher should shape decision-making and patterns of concrete materials and action from the OBE paradigm viewpoint. The skills taught can be used in the students' future life and in the real context of the students' lives in the upcoming time in their future job related to the expertise in accounting. It is also suggested that teaching and learning activities involve vocational competency. As the vocational school uses the scientific approach, the teaching and learning process had better have a theoretical foundation used in the scientific approach. Therefore, the activities should be oriented towards students' ability to seek, process, construct, and use accounting knowledge. Last but not least, the skill of the 21st century also can be applied in the curriculum. REFERENCES Analita, H. P., Haryono, H., & Florentinus, T. S. (2021). Outcomes based education curriculum development in art carving training. Innovative Journal of Curriculum and Educational Technology, 10(2), 64–73. https://journal.unnes.ac.id/sju/index.php/ujet/articl e/view Blackwell, J., & Martin, J. (2011). A Scientific Approach to Scientific Writing. New York: Springer Bowen, G. A. (2009). Document analysis as a qualitative research method. In Qualitative research journal. researchgate.net. Brown, H. D. (2007). Teaching by Principles: An Interactive Approach to Language Pedagogy (5th ed.). New York: Addison Wesley Longman, Inc. Chizhik, E. W., & Chizhik, A. W. (2018). Using activity theory to examine how teachers' lesson plans meet students' learning needs. Teacher Educator, 53(1), 67–85. Duff, A.P. (2008). Case Study Research in Applied Linguistics (1st ed.). Taylor and Francis. Emiliasari, R. N. (2019). Lesson planning in EFL classroom: A case study in lesson plan preparation and implementation. Wiralodra English Journal, 3(2), 367–375. Farrel, T. S. (2002). Lesson planning. In J. C. & W. R. Richards (Ed.), Methodology in Language Teaching (1st ed., pp. 30–40). Cambridge University Press. Frank, J. R., & Danoff, D. (2007). The CanMEDS initiative: Implementing an outcomes-based framework of physician competencies. Medical Teacher, 29(7), 642–647. https://doi.org/10.1080/01421590701746983 Furlong, J. (2000). School mentors and university tutors: Lessons from the English experiment. Theory into Practice, 39(1), 12–19. Jonathan, V. M. (2017). Implementing Outcome-Based Education (OBE) framework: Implications for assessment of students' performance. Educational Measurement and Evaluation Review, 8(1), 1–10. Kementerian Pendidikan dan Kebudayaan Indonesia (2019). “Kebijakan Merdeka Belajar 1: Empat Pokok Kebijakan Merdeka Belajar.” (11 Desember 2019). Kemendikbud.go.id. Retrieved on January 15, 2021 from https://www.kemendikbud.go.id/main/blog Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (Third edition). Sage Publication Inc. https://journal.unnes.ac.id/sju/index.php/ujet/article/view https://journal.unnes.ac.id/sju/index.php/ujet/article/view https://www./ https://www./ https://www./ https://www./ ENGLISH REVIEW: Journal of English Education p-ISSN 2301-7554, e-ISSN 2541-3643 Volume 9, Issue 2, June 2021 https://journal.uniku.ac.id/index.php/ERJEE 407 Mudra, H. (2018). Pre-service EFL teachers' experiences in teaching practicum in rural schools in Indonesia. The Qualitative Report. Naimie, Z., Siraj, S., Ahmad, N. A., Aziz, A. A., Kasim, N. H. A., & Abuzaid, R. A. (2012). "Have you heard about the new fashion?" (Tailoring your lesson plan based on learners’ preferences). Procedia - Social and Behavioral Sciences, 46, 5840–5844. Nesari, A. J., & Heidari, M. (2014). The important role of lesson plan on educational achievement of Iranian EFL teachers' attitudes. International Journal of Foreign Language Teaching & Research, 2(5), 25–31. Oey-Gardener, M., Rahayu, S. I., Amin, M., Effendi, S., Darma, Y., Dartanto, T., Aruan, C. D. (2017). Era Disrupsi Peluang dan Tantangan Pendidikan Tinggi Indonesia. Akademi Ilmu Pengetahuan Indonesia Oreta, A. W. C., & Roxas, C. L. C. (2012). Implementing an Outcomes-Based Education Framework in the Teaching of Engineering Mechanics (Statics). December. Richards, J. C. (2002). Curriculum Development in Language Teaching. Cambridge: Cambridge University Press. Richards, J. C. (2013). Curriculum approaches in language teaching: Forward, central, and backward design. RELC Journal, 44(1), 5–33. Sahlberg, P. (2014). Finnish lessons 2.0: What can the world learn from educational change in Finland? books.google.com. https://books.google.com/books?hl=en&lr=&id=6 sIcBgAAQBAJ&oi=fnd&pg=PP1&dq=analysing +lesson+plan+with+outcome+based+education& ots=U0QuUtY5BV&sig=7vTBj0BWvl9Fk4KPtF Rm3Sg1JoA Shaheen, S. (2019). Theoretical perspectives and current challenges of outcome-based education Framework. International Journal of Engineering Education, 1(2), 122–129. https://doi.org/10.14710/ijee.1.2.122-129 Spady, G. W. (1994). Outcome-Based Education: Critical issues and answers. In Journal of Adolescent Health Care (Vol. 7, Issue 1). The American Association of School Administrator Yin, K. R. (2009). Case Study Research: Design and Methods (4th ed.). Sage Publication. Yusof, R., Othman, N., Norwani, N. M., Ahmad, N. L. B., & Jalil, N. B. A. (2017). Implementation of Outcome- Based Education (OBE) in Accounting programme in higher education. International Journal of Academic Research in Business and Social Sciences, 7(6), 1186–1200. https://doi.org/10.6007/ijarbss/v7-i6/3352 Zazkis, R., Liljedahl, P., & Sinclair, N. (2009). Lesson plays: Planning teaching versus teaching planning. Lesson Plays: Planning Teaching versus Teaching Planning., 29(1), 40–47. https://doi.org/10.14710/ijee.1.2.122-129 Nurti Rahayu, Dwi Sloria Suharti, Fikri Asih Wigati, & Emi Taufanawati Investigating the components of outcome-based education in EFL classroom: A lesson plan analysis 408