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
