Advancing Accounting Education: A Comprehensive Approach to Inventory Materials Learning through Online Applications and the Smith-Ragan Model

Alifia Ganeshi Anggarini(1), Elly Astuti(2*), Elana Era Yusdita(3), Titik Ulfatun(4), Rosemarie J. Pascua(5), Ully Yunita Nafizah(6)

(1) Faculty of Teacher Training and Education, Universitas PGRI Madiun
(2) Faculty of Teacher Training and Education, Universitas PGRI Madiun
(3) Faculty of Teacher Training and Education, Universitas PGRI Madiun
(4) Faculty of Teacher Training and Education, Universitas Muhammadiyah Surakarta
(5) College of Business Management and Entrepreneurship, Ilocos Sur Polytechnic State College
(6) Warwick Business School, University of Warwick
(*) Corresponding Author

Abstract

Information technology has significantly influenced accounting and financial practices. This development was marked by several changes in the manual processing of accounting data into a computer accounting system with accounting software. While accurate online teaching materials exist, people still need to explain the logic behind using all the existing features and the related basic rules. This suggests that computer learning resources based on Accurate Educational accounting that discuss inventory could be developed further. This research aims to develop computer accounting teaching materials assisted by accurate online applications in an integrated manner with lesson plans, media, student worksheets, and assessment instruments. This research introduces an accurate online inventory-based inventory module, named Accurate Online, to help students to learn accounting computer material easier based on a scientific approach and problem-based learning. This research uses the Smith-Ragan model to test student responses to learning innovations and analyze their learning outcomes. The subjects in this study were 19 semester six students of the Accounting Education Study Program at PGRI Madiun University. This research develops learning innovations through lesson plans, modules, Student Worksheets, learning media, and evaluation instruments. The analysis results of the computer learning innovation process get very valid criteria with 95.42%, Lesson Plan 96.4%, worksheets 96%, learning media 92.5 %, and 96.25% evaluation instrument. Student responses to computer learning innovations for inventory module accounting based on Accurate Online get a practicality percentage of 87% in the practicality category, which is very practical and can be used without revision. Student learning outcomes have increased after participating in the Accurate Online-based accounting computer learning program. The value of the evaluation questions indicates the increase in student learning outcomes after learning is carried out using a structured learning program where 89% of students score above the Minimum Completeness Criteria.

Keywords

accurate online; advancing accounting education; education system; learning innovation; learning programme; Smith-Ragan model

Full Text:

PDF

References

Ain, N., & Huda, C. (2018). Pendekatan Saintifik di Sekolah Dasar. Momentum: Physics Education Journal, 2(1), 1–7. https://doi.org/10.21067/mpej.v1i1.2368

Akbar, M. R., Siswandari, & Ivada, E. (2018). Pengembangan Bahan Ajar Akuntansi Bentuk Komik Untuk Meningkatkan Prestasi Belajar Siswa SMA. Tata Arta, 4(3), 10–22.

Alvionita, E., Abdurrahman, & Herlina, S. (2019). Pengembangan Perangkat Pembelajaran Matematika dengan Model Guided Discovery Learning pada Materi Barisan dan Deret untuk Siswa Kelas X SMA. Aksiomatik, 7(1), 48–55.

Ambarwati, I., & Rochmawati. (2020). Buku Ajar Berbasis Contextual Teaching and Learning (CTL) Pada Mata Pelajaran Komputer Akuntansi Accurate. Jurnal Mimbar Ilmu, 25(3), 483–494. https://doi.org/https://doi.org/10.23887/mi.v25i3.28931

Ananda, R., & Fadhilaturrahmi. (2017). Evaluasi Pembelajaran Ips Berbasis Taksonomi Bloom Dua Dimensi di Sekolah Dasar. Jurnal Basicedu, 1(2), 12–21.

Annisa, D. N., & Sukanti. (2018). Penerapan Model Pembelajaran Problem Based Learning Untuk Meningkatkan Aktivitas Belajar Akuntansi Siswa Kelas XI Akuntansi 2 SMK Negeri 1 Yogyakarta Tahun Ajaran 2017/2018. Kajian Pendidikan Akuntansi Indonesia (KPAI), 7(7), 1–12.

Awaludin, A., Prayitno, H. J., & Haq, M. I. (2022). Using Digital Media During the COVID-19 Pandemic Era: Good Online Program in Higher Education. Indonesian Journal on Learning and Advanced Education (IJOLAE), 5(1), 1–12. https://doi.org/10.23917/ijolae.v5i1.19574

Bintiningtiyas, N., & Lutfi, A. (2016). Pengembangan Permainan Varmintz Chemistry Sebagai Media Pembelajaran Pada Materi Sistem Periodik Unsur Development of Varmintz Chemistry As Learning Media on Periodic System of Element. Unesa Journal of Chemical Education, 5(2), 302–308.

Cahyadi, R. A. H. (2019). Pengembangan Bahan Ajar Berbasis Addie Model. Halaqa: Islamic Education Journal, 3(1), 35–45. https://doi.org/10.21070/halaqa.v3i1.2124

Darmayanti, W., Supriatna, N., & Nurasiyah, S. (2021). Tanggapan Dunia Industri Terhadap Soft Skills Dan Hard Skills Dalam Pelaksanaan Praktik Kerja Industri Siswa Dpib Smkn 2 Garut. Jurnal Pendidikan Teknik Sipil, 3(1), 85–99. https://doi.org/10.21831/jpts.v3i1.41890

Fatmawati, A. (2016). Pengembangan Perangkat Pembelajaran Konsep Pencemaran Lingkungan Menggunakan Model Pembelajaran Berdasarkan Masalah Untuk SMA Kelas X. EduSains, 4(2), 94–103. https://doi.org/10.1088/1751-8113/44/8/085201

Firman, Baedhowi, & Murtini, W. (2018). Pengembangan Modul Pembelajaran Ekonomi Berbasis Saintifik Untuk Meningkatkan Hasil Belajar Siswa SMA. Jurnal Profesi Keguruan, 4(1), 6–11. https://doi.org/https://doi.org/10.15294/jpk.v4i1

Gumartifa, A., Syahri, I., Siroj, R. A., Nurrahmi, M., & Yusof, N. (2023). Perception of Teachers Regarding Problem-Based Learning and Traditional Method in the Classroom Learning Innovation Process. Indonesian Journal on Learning and Advanced Education (IJOLAE), 5(2), 151–166. https://doi.org/10.23917/ijolae.v5i2.20714

Hasibuan, A. A. (2018). Kontribusi Lingkungan Belajar Dan Proses Pembelajaran Terhadap Prestasi Belajar Siswa di Sekolah. Jurnal Tarbiyah, 25(2), 1–20. https://doi.org/https://doi.org/10.30829/tar.v25i2.365

Ibnu. (2021). Bantu UMKM Naik Kelas, Pawoon dan Accurate Berikan Solusi Baru Kelola Bisnis.

Imania, K. A. N., & Bariah, S. K. (2019). Rancangan Pengembangan Instrumen Penilaian Pembelajaran Berbasis Daring. Jurnal Petik, 5(1), 31–47. https://doi.org/10.31980/jpetik.v5i1.445

Iswinar, I. (2019). Penerapan Strategi Problem Based Learning Untuk Meningkatkan Hasil Belajar Komputer Akuntansi Siswa SMK Negeri 1 Banda Aceh. Serambi Akademica, 7(5), 569–578. https://doi.org/10.32672/jsa.v7i5.1511

Jaya, I. (2022). Meningkatkan Minat dan Hasil Belajar Komputer Akuntansi Melalui Penerapan Metode Problem Based Learning Pada Siswa Kelas XII-AKL 2 SMKN 1 Pamekasan. Jurnal Edukasi, 8(1), 82–92. https://doi.org/https://doi.org/10.51836/je.v8i2.390

Kartini, K. S., & Putra, I. N. T. A. (2020). Respon siswa terhadap pengembangan media pembelajaran interaktif berbasis android. Jurnal Pendidikan Kimia Indonesia, 4(1), 12–19.

Kirana, R. W. C., & Susilowibowo, J. (2020). Pengembangan Bahan Ajar E-Book Praktikum Akuntansi Perusahaan Dagang Berbasis Scientific Approach Sebagai Sumber Belajar Alternatif. Jurnal Pendidikan Akuntansi Indonesia, 18(1), 80–90. https://doi.org/10.21831/jpai.v18i1.32292

Kokasih, E. (2021). Pengembangan Bahan Ajar. PT Bumi Aksara.

Lestari, A., Saepulrohman, A., & Hamdu, G. (2016). Pengembangan Soal Tes Berbasis Hots Pada Model Pembelajaran Latihan Penelitian Di Sekolah Dasar. PEDADIDAKTIKA: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar, 3(1), 74–83.

Mariati. (2018). Penerapan Alat Evaluasi Pembelajaran Bertingkat Berdasarkan Taksonomi Bloom Dalam Meningkatkan Kemampuan Berfikir Mahasiswa. Liabilities (Jurnal Pendidikan Akuntansi), 1(2), 95–111. https://doi.org/10.30596/liabilities.v1i2.2328

Milaningrum, E., & Rahmawaty, P. (2020). Relevansi Kompetensi Lulusan Politeknik Negeri Balikpapan Terhadap Model Kompetensi Utama Dudi (Dunia Usaha Dan Dunia Industri). JSHP : Jurnal Sosial Humaniora Dan Pendidikan, 5(1), 63–72. https://doi.org/10.32487/jshp.v5i1.977

Muftizar, M., Ahmadian, H., & Majid, B. A. (2020). Perancangan Media Interaktif Logika Pemograman Untuk Menarik Minat Belajar Siswa Pada Smk Negeri 1 Mesjid Raya. CIRCUIT: Jurnal Ilmiah Pendidikan Teknik Elektro, 4(1), 61–70. https://doi.org/10.22373/crc.v4i1.6307

Munif, M., Rozi, F., & Yusrohlana, S. (2021). Strategi Guru dalam Membentuk Karakter Siswa melalui Nilai-nilai Kejujuran. Fondatia, 5(2), 163–179. https://doi.org/10.36088/fondatia.v5i2.1409

Nasution, M. D., & Oktaviani, W. (2020). Pengembangan Perangkat Pembelajaran Matematika Berbasis Masalah Untuk Meningkatkan Kemampuan Pemecahan Masalah Siswa SMP PAB 9 Klambir V T.P 2019/2020. Journal Mathematics Education Sigma [JMES], 1(2), 46–55. https://doi.org/10.30596/jmes.v1i1.4390

Nurcahyani, I. W., Wicaksono, H. D., & Fauzan, S. (2022). Penerapan Problem Based Learning Pada Pembelejaran MYOB Accounting Untuk Meningkatkan Kemampuan Mahasiswa. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 2(3), 72–78.

Nurdiansyah, L., Maulana, M. A., & Fauzan, S. (2022). Hubungan Kebijakan Perubahan Kurikulum Merdeka Terhadap Pemahaman Mahasiswa Akuntansi Dalam Mata Kuliah Komputer Akuntansi. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 2(3), 188–195.

Nurrita, T. (2018). Pengembangan Media Pembelajaran Untuk Meningkatkan Hasil Belajar Siswa. MISYKAT: Jurnal Ilmu-Ilmu Al-Quran, Hadist, Syari’ah Dan Tarbiyah, 3(1), 171–187. https://doi.org/10.33511/misykat.v3n1.171

Osin, A. E., Sesanti, N. R., & Retno, M. (2019). Pengembangan Lembar Kerja Peserta Didik Berbasis Discovery Learning pada Materi Aretmatika Sosial. Seminar Nasional FST 2019, 2(1), 9–18. https://doi.org/10.24127/jpf.v7i1.1401

Prawiyogi, A. G., & Toyibah, R. A. (2020). Strategi Peningkatan Kompetensi Mahasiswa Melalui Model Sertifikasi Kompetensi. ADI Bisnis Digital Interdisiplin Jurnal, 1(1), 78–86. https://doi.org/10.34306/abdi.v1i1.103

Prayitno, H. J., Kusmanto, H., Nasucha, Y., Rahmawati, L. E., Jamaluddin, N., Samsuddin, S., & Ilma, A. A. (2019). The Politeness Comments on The Indonesian President Jokowi Instagram Official Account Viewed From Politico Pragmatics and The Character Education Orientation in The Disruption Era. Indonesian Journal on Learning and Advanced Education (IJOLAE), 1(2), 52–71. https://doi.org/10.23917/ijolae.v1i2.8785

Rikawati, K., & Sitinjak, D. (2020). Peningkatan Keaktifan Belajar Siswa dengan Penggunaan Metode Ceramah Interaktif. Journal of Educational Chemistry (JEC), 2(2), 40–48. https://doi.org/10.21580/jec.2020.2.2.6059

Rismaini, L., Erdriani, D., & Dewimarni, S. (2019). Pengembangan Handout Berorientasi Strategi Pembelajaran Snowball Throwing Untuk Meningkatkan Hasil Belajar Matematika Siawa Kelas IV SDN 19 Nan Sabaris. Jurnal Pendidikan Matematika Raflesia, 04(02), 136–144. https://doi.org/https://doi.org/10.33369/jpmr.v4i2.9762

Rohana, S., & Isroah. (2020). Pengaruh Motivasi Belajar, Kecerdasan Emosional Dan Pemanfaatan Sumber Belajar Terhadap Hasil Belajar Komputer Akuntansi Siswa Kelas Xi Akuntansi. Kajian Pendidikan Akuntansi Indonesia (KPAI), 9(4), 1–22.

Saputro, O. A., & Rayahu, T. S. (2020). Perbedaan Pengaruh Penerapan Model Pembelajaran Project Based Learning (PJBL) dan Problem Based Learning (PBL) Berbantuan Media Monopoli terhadap Kemampuan Berpikir Kritis Siswa. Jurnal Imiah Pendidikan Dan Pembelajaran, 4(1), 185–193. https://doi.org/https://doi.org/10.23887/jipp.v4i1.24719

Sastra, E. (2022). Pelatihan General Ledger pada Software Accurate bagi Sekolah Kristen Yusuf Jakarta. Prosiding Serina, 2(1), 1755–1762. https://doi.org/https://doi.org/10.24912/pserina.v2i1.20160

Setiyadi, M. W., Ismail, & Gani, H. A. (2017). Pengembangan Modul Pembelajaran Biologi Berbasis Pendekatan Saintifik Untuk Meningkatkan Hasil Belajar Siswa. Journal of Educational Science and Technology (EST), 3(2), 102–112. https://doi.org/10.26858/est.v3i2.3468

Setyaningsih, E., Agustina, P., Anif, S., Ahmad, C. N. C., Sofyan, I., Saputra, A., Salleh, W. N. W. M., Shodiq, D. E., Rahayu, S., & Hidayat, M. L. (2022). PBL-STEM Modul Feasibility Test for Preservice Biology Teacher. Indonesian Journal on Learning and Advanced Education (IJOLAE), 4(2), 118–127. https://doi.org/10.23917/ijolae.v4i2.15980

Son, A. L. (2019). Instrumentasi Kemampuan Pemecahan Masalah Matematis: Analisis Reliabilitas, Validitas, Tingkat Kesukaran Dan Daya Beda Butir Soal. Gema Wiralodra, 10(1), 41–52. https://doi.org/10.31943/gemawiralodra.v10i1.8

Sugrah, N. U. (2019). Implementasi Teori Belajar Konstruktivisme dalam Pembelajaran Sains. Humanika, 19(2), 121–138. https://doi.org/10.21831/hum.v19i2.29274

Thambu, N., Prayitno, H. J., & Zakaria, G. A. N. (2021). Incorporating Active Learning into Moral Education to Develop Multiple Intelligences: A Qualitative Approach. Indonesian Journal on Learning and Advanced Education (IJOLAE), 3(1), 17–29. https://doi.org/10.23917/ijolae.v3i1.10064

Tyanto, E. L., & Manoy, J. T. (2013). Pengembangan Media Pembelajaran Matematika Berbasis Adobe Flash Profesional CS6 Dengan Memperhatikan Fungsi Kognitif Rigorous Mathematical Thinking (RMT) Pada Materi Melukis Segitiga. MATHEdunesa, 2(3), 61–70.

Utomo, E. P. (2018). Pengembangan LKPD Berbasis Komik Untuk Meningkatkan Literasi Ekonomi Peserta Didik. Jurnal Penelitian Pendidikan, 35(1), 1–9. https://doi.org/https://doi.org/10.15294/jpp.v35i1.14015

Weriyanti, Firman, Taufina, & Zikri, A. (2020). Pengembangan Bahan Ajar Tematik Terpadu dengan Strategi Question Student Have di Sekolah Dasar. Jurnal Basicedu, 4(2), 476–483. https://doi.org/10.31004/basicedu.v4i2.374

Wulandari, E. (2022). Pemanfaatan Powerpoint Interaktif Sebagai Media Pembelajaran Dalam Hybrid Learning. JUPEIS : Jurnal Pendidikan Dan Ilmu Sosial, 1(2), 26–32. https://doi.org/10.55784/jupeis.vol1.iss2.34

Yahya, R., Ummah, S. K., & Effendi, M. M. (2020). Pengembangan Perangkat Pembelajaran Flipped Classroom Bercirikan Mini Project. SJME (Supremum Journal of Mathemathics Education), 4(1), 78–91. https://doi.org/https://doi.org/10.35706/sjme.v4i1.3136

Yuliana, H., & Triandi. (2013). Peranan Program Accurate Accounting Terhadap Efektivitas Pencatatan Laporan Penjualan Kredit. Jurnal Ilmiah Akuntansi Kesatuan, 1(3), 233–242. https://doi.org/10.37641/jiakes.v1i3.248

Yuliani, W., & Banjarnahor, N. (2021). Metode Penelitian Pengembangan (RND) Dalam Bimbingan dan Konseling. Quanta, 5(3), 111–118. https://doi.org/10.22460/q.v1i1p1-10.497

Yusdita, E. E., Astuti, E., Panjawiyati, T., Anggarini, A. G., & Dilaines, L. E. (2022). Peluang dan Tantangan Dalam Penelitian Pengembangan Buku Ajar Komputer Akuntansi. Refleksi: Jurnal Riset Dan Pendidikan, 1(1), 1–8. https://doi.org/http://doi.org/10.25273/refleksi.v1i1.13899

Zamrodah, Y. (2020). Pentingnya LKPD Pada Pendekatan Scientific Pembelajaran Matematika Muslimah. SHEs:Conference Series, 3(3), 1471–1479. https://doi.org/https://doi.org/10.20961/shes.v3i3.56958

Article Metrics

Abstract view(s): 398 time(s)
PDF: 64 time(s)

Refbacks

  • There are currently no refbacks.