Implementation of Lesson Study in the Accounting Department for a Financial Management Course Desi Handayani 1 , Rini Frima 2 desihandayanisupriyadi@gmail.com 1 rinifrima1984@gmail.com 2 Accounting Department, Politeknik Negeri Padang, Kampus Limau Manis Padang 1 , Accounting Department, Politeknik Negeri Padang, Kampus Limau Manis Padang 2 Abstract. This action research aimed to see how the Lesson Study implemented in Vocational Higher Education. It was designed to be carried out in 2 cycles, while each cycle includes planning (plan), implementation (do) and reflection (see). Lesson Study (LS) was an alternative guide for the lecturer to teach professionally through collaborative and ongoing activities. The principle of collaboration would facilitate lecturers to build effective and efficient learning communities. Financial Management course was chosen as the courses implementing Lesson Study. The research was conducted from August 2019 until October 2019. This course was offered to students of Diploma 4 semester 5 or the third years of the Accounting Department of the Politeknik Negeri Padang. The scope of this course included a study of financial management concepts, calculating and reporting cost calculations and producing cost information which was covering concepts of corporate financial activities and applied the theoretical concepts of financial activity in corporate decision making and analyzing financial statements. Based on the results of research conducted in the first cycle and second cycle there was an increase in the performance of lecturers in carrying out lectures and gave a very good impact. Students were enthusiastic to learn through Lesson Study. Keywords: Lesson Study, Financial Management, Accounting Department. 1 Introduction Educational reform is interpreted as an effort to create programs that focus on improving teaching and learning practices which are intended to overcome the failure of student learning and analyzing their impact on student learning : If a lecturer wants to improve the quality of learning, one of the most obvious ways is to collaborate with other lecturers to design, observe and reflect on the learning process[1][2]. The professional lecturers develop programs that provide opportunities for them to learn “how to learn” and “to learn about teaching” through, for example, Lesson Study (LS). It is a strategy to improve the professionalism of teachers or lecturers. For the last decades, the Lesson Study (LS) has gained rapid popularity outside Japan [3]. LS offers a well-developed set of principles and procedures for supporting teachers' professional learning, focusing on the planning and analysis of research lessons. It has several components that are: determining the focus of studies by identifying improvement aims; planning research lessons by formulating hypotheses and goals; joint research lesson planning; implementing learning and observing learning activities by teaching and observing research lessons; post-research lesson discussion ICO-ASCNITY 2019, November 01-03, Padang, Indonesia Copyright © 2020 EAI DOI 10.4108/eai.1-11-2019.2294001