Distance learning has the effect of limited access to information, including ownership of teaching materials. Lecturers as facilitators are required to be creative in improving the quality of learning. For this reason, it is necessary to develop appropriate teaching materials to support learning, especially in cost accounting courses that are relevant to the concept of the KKNI task. In general, this study aims to produce quality teaching materials that are feasible and effective for use in learning. This study uses research and development (R&D) methods with the Borg and Gall concept. This research was conducted in the accounting education study program of the Faculty of Economics, the State University of Medan with a population of all classes of students taking cost accounting courses in the 2021/2022 academic year. The sample was determined by purposive random sampling and the sample class was used for the application and testing of limited individual, small, and field samples. To determine the feasibility of this draft of teaching materials to be validated by accounting experts, as well as to test the practicality and effectiveness of teaching materials tested on students. This research was conducted to produce appropriate, effective, and ISBN teaching materials. After all revision notes were corrected according to the direction of the validator, then the textbook was tested on 3 individual groups, 6 small groups, and 38 students in the field. Based on the results of individual trials, small group trials, and field group trials from all aspects assessed, an average of 86.96% (very good) was obtained. From the results of the effectiveness trial, it can be concluded that the learning outcomes of students who use textbooks are significantly higher than the learning outcomes of students who do not use teaching materials. Based on these results, it can be concluded that the teaching materials developed are feasible to use.
Citation: Arwansyah , Dede Ruslan , Faisal Rahman Dongoran , Munzir Phonna (2021) Development of Cost Accounting Teaching Materials Study in the Accounting Education Study Program, International Journal of Education, Learning and Development, Vol. 9, No.8, pp.15-23
Keywords: Development, Teaching Materials, cost accounting
