Implementation discovery learning method for enhance learning achievement student accounting practice manufacturing in accounting department state polytechnic of malang Indonesia

Learning PKA Manufacturing in Malang State Polytechnic has not been able to meet the cognitive, psychomotor and affective aspects to meet the needs of the world of work. The purpose of this study is to develop the Discovery method in the PKA Manufacturing learning process to meet the needs of superior resources at national and international levels in fulfilling the world of work.  The research method used is qualitative interpretive research with primary data sources of data collection by distributing triangulation questionnaires from students who take PKA Manufacturing courses as many as 390 students. The results obtained are that students tend to agree and strongly agree with the Discovery learning method which is applied to the PKA Manufacturing course to create superior graduates. The results also showed that the students' grades were better than the previous lecture method.