Developing Accounting Learning Devices for Higher Education Through Problem-Based Learning Approach (Published)
This research aims to produce a valid design of accounting learning devices in form of lesson plans and student’ worksheets on recording material (general journals, ledgers, and trial balances). To achieve the goal, the Plomp Model research and development was applied. The model consists of 5 phases: initial investigation; designing; realization/construction; testing, evaluation, and revision. The research took place at Universitas Sembilanbelas November, Indonesia. The research subjects were students of the first-year of accounting study program, accounting lecturers, as well as learning devices documents. The data were collected through interviews, documentation, questionnaires, and observation. Data analysis was carried out descriptively-qualitatively. The research results showed: (1) the validation of the lesson plan designed was stated to be 83.98% with the category totally valid and feasible; (2) validation of the steps in accounting learning activities amounting to 81.85% with the category totally valid and suitable for use; (3) validation of student’ woksheets amounting to 85.31% with the category totally valid and suitable for use. It can be determined that the developed learning devices are feasible to apply. The implication of this research is that students become more active and effective because this accounting learning devices are more student-centered.
Keywords: Accounting, Learning Devices, problem-based learning model
The ability and Problems Faced by Vocational School Teachers in Planning Teaching and Learning Devices (Published)
This study aims to describe the ability of Indonesian vocational school teachers in planning accounting lessons and the problems they face. The research subjects were learning tools (curriculum, syllabus, lesson plans, teaching materials, learning media, evaluation instruments, and student workbooks). Data were obtained from schools and teachers, documents on learning tools, organizers and managers of educational units. Data were collected through interviews, documentation and observation techniques. The data analysis technique was carried out in a descriptive-qualitative manner. The results showed that (1) the ability of Indonesian Vocational School teachers in preparing accounting lesson plan (analyzing material, determining media, determining teaching models and methods, determining learning steps/scenarios, analyzing evaluation instruments) was not maximized, even though the quantity of existence was in accordance with the provisions of the national standards agency, but the quality only reached an average of 31.66%; (2) the basic problem faced by Indonesian Vocational School teachers in preparing accounting lesson plans is the teacher makes a lesson plan at once per semester or per year. This shows the teacher’s lack of seriousness in preparing lesson plans, where (a) the lesson plans compiled are only limited to administrative needs, (b) the preparation of subject matter has not been analyzed optimally, (c) learning media have not been designed properly, (d) synchronization between models and learning methods are not yet visible, (e) learning steps and scenarios made are not in syncronization with learning models, methods and media, (f) limitations in determining evaluation tools and learning follow-up.
Citation: Turi L.O., Dunifa L, Murniati (2022) The ability and Problems Faced by Vocational School Teachers in Planning Teaching and Learning Devices, International Journal of Education, Learning and Development, Vol. 10, No.12, pp.34-41
Keywords: Accounting, accountant lesson plan, teacher’s competency, vocational school
Hybrid Learning Model in the Teaching and Learning Process Basic Accounting Practice (Published)
This research is aimed at designing an efficient hybrid learning model in learning Basic Accounting Practices. This learning model is expected to be used as a guide by lecturers who support courses in planning, implementing and evaluating their learning activities. The hardware used is a Laptop, Web Camera, Bluetooth Headset, LCD Projector, while the software is Google Meet. Research activities are carried out through 3 stages, namely: program planning, development and implementation, evaluation. The target subjects are students of the Bali State Polytechnic Accounting Department in semester 2, the target object is a learning device for the Basic Accounting Practice course. The results show that this simple hybrid learning model can be applied effectively in learning Basic Accounting Practices. This is indicated by the level of student satisfaction with the reliability of the learning model (material, design, media) using the 5 scale is an average of 4.0 (Satisfied) with an average learning outcome value of 81.01 (A). Suggestions from students are the need for reliable Wi-Fi and LCD projector facilities in every classroom.
Citation: Sugiarta K., Ardina C., and Ariana M. (2022) Hybrid Learning Model in the Teaching and Learning Process Basic Accounting Practice, International Journal of Education, Learning and Development, Vol. 10, No.10, pp.48-56
Keywords: Accounting, Hybrid, Learning, Model, practice