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Accounting is related to the practice of logical-mathematical calculations. The practice needs to be preceded by the basis of the correct meaning. The purpose of this study is to describe learning strategies that emphasize critical, logical, and reflective thinking in online learning Introduction to Accounting 1. The research method used is a descriptive approach with observational data, documentation, and questionnaires filled out by 27 Economic Education students. The results show that online learning strategies combined with synchronous and asynchronous activities starting from greetings, opening activity, main activity, and closing activity with conversation and meet features in Microsoft Teams lead to fun experience learning and thus encourage students to think deeply logically, critically, and reflectively.  Bahasa Indonesia Abstrak:  Akuntansi sarat dengan praktik perhitungan logis matematis. Adapun praktik perlu didahului dengan dasar pemaknaan yang benar. Tujuan dari penelitian ini adalah memaparkan strategi pembelajaran yang menekankan pada berpikir kritis, logis dan reflektif dalam pembelajaran Pengantar Akuntansi 1 secara daring. Metode penelitian menggunakan pendekatan deskriptif dengan data observasi, dokumentasi dan angket yang diisi oleh sebanyak 27 mahasiswa Pendidikan Ekonomi tingkat dua. Hasilnya menunjukkan bahwa strategi pembelajaran daring dengan kombinasi kegiatan sinkronous maupun asinkronous yang dimulai dari salam pembuka, kegiatan awal, inti dan penutup dapat membuat mahasiswa belajar secara menyenangkan tetapi sekaligus membuat mereka berpikir mendalam secara logis, kritis dan reflektif.

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STRATEGI PENERAPAN BERPIKIR KRITIS, LOGIS DAN REFLEKTIF DALAM PEMBELAJARAN PENGANTAR AKUNTANSI DI ERA DARING: SUATU TINJAUAN EPISTEMOLOGIS [STRATEGY IN THE IMPLEMENTATION OF CRITICAL, LOGICAL, AND REFLECTIVE THINKING DURING ONLINE LEARNING IN INTRODUCTION TO ACCOUNTING 1: AN EPISTEMOLOGICAL REVIEW]