Development of Financial Accounting Subject Learning Modules Using Learning Management System (LMS) for Students of Class XI Accounting at SMKN 1 Boyolangu

Yuli Ratnasari, Widiyanti Widiyanti, Marsono Marsono

Abstract


In accounting learning activities in schools, students are still minimal in using modules because there are no modules that are in accordance with student competence. In financial accounting lessons students are required to be able to understand the material and problems that exist for it needs a financial accounting module that can attract students to be active in working on problems in the form of case studies so as to improve the competence of accounting students. The purpose of this research is to design an e-learning-based financial accounting learning module using a learning management system for class XI students at SMKN 1 Boyolangu, know the validity of LMS-based financial accounting learning modules and find out the feasibility level of financial accounting learning modules using class XI learning management system at SMKN 1 Boyolangu. This type of research is Research and Development. 4D development model Thiagarajan, Semmel and Semmel, for the stage of deployment in the scope of smkn 1 boyolangu for accounting majors. The results of the study showed the development process produced the final product in the form of financial accounting modules with materials in odd semesters. Expert feasibility analysis of materials with an average score of 3.94, media expert eligibility of 3.95, eligibility by accounting practitioners 3.95 and student assessment results of modules 3.95. It can be concluded that the modules developed are suitable for use in learning activities.


Keywords


learning modules; financial accounting; LMS

Full Text:

PDF

References


Ali, M., & Asrori, M. (2014). Metodologi & aplikasi riset pendidikan.

Astuti, R.W., Waluyo, H.J., and Rohmadi, M. (2019). Character Education Values in Animation Movie of Nussa and Rarra. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 215-219.

Astuti, S. P., Kartini, T., & Djaja, S. (2018). Pengembangan Modul Mata Pelaaran Akuntansi Keuangan Kompetensi Dasar Persediaan Barang Dagangan Pada Siswa Kelas XI Akuntansi Di SMK Negeri 1 Jember Semester Genap Tahun Ajaran 2017/2018. Jurnal Pendidikan Ekonomi: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi Dan Ilmu Sosial, 12(1), 51-58.

Ahmed, A. A. A., & Ganapathy, A. (2021). Creation of Automated Content with Embedded Artificial Intelligence: A Study on Learning Management System for Educational Entrepreneurship. Academy of Entrepreneurship Journal, 27(3), 1-10.

Alfin, L. F., & Listiadi, A. (2021). Pengembangan Multimedia Interaktif Berbasis Ispring Suite 8 sebagai Media Pembelajaran Pada Mata Pelajaran Praktikum Akuntansi Lembaga. Jurnal Dimensi Pendidikan dan Pembelajaran, 9(1), 58-66.

Azhar, A. (2018). Students’ Trends in Islamic Communication Postgraduate in2010-2016 State Islamic University of North Sumatera (UINSU). Budapest International Research and Critics Institute (BIRCI-Journal), P.206-214.

Bachri, S., Irawan, L. Y., & Aliman, M. (2021). E-module in Blended Learning: Its Impact on Students’ Disaster Preparedness and Innovation in Developing Learning Media. International Journal of Instruction, 14(4).

Colley, K.E. 2009. Based Science Instruction: Teaching Science for Understanding. Journal of Research in Science Teaching, 39 (5): 410-422

Duval-Couetil, N., & Yi, S. (2021, July). Education and Evaluation for the NRT: Accounting for Numerous Requirements, Multiple Disciplines, and Small Cohorts. In 2021 ASEE Virtual Annual Conference Content Access.

Daryanto, 2013. Menyusun Modul Bahan Ajar Untuk Persiapan Guru Dalam Mengajar. Yogyakarta: Gava Media

Everaert, P., & Safari, M. (2021). Digital self-contained module to assist a writing task on evaluating the financial, social, and environmental performance of a company: Teaching note. Journal of Accounting Education, 57, 100752.

Fitri, Aisa Nur, Sri Kantun, and Titin Kartini. "Pengembangan Modul Akuntansi Kompetensi Dasar Menyusun Laporan Keuangan Untuk Kelas XI Akuntansi Di SMK Negeri 1 Jember." Jurnal Pendidikan Ekonomi: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial 14.2 (2020): 281-285.

Handayani, N. (2011). Pengembangan bahan ajar akuntansi untuk SMK berbasis pembelajaran kontekstual dan kooperatif. SKRIPSI Jurusan Akutansi-Fakultas Ekonomi UM.

Hakim, L., Susilowibowo, J., & Widayati, I. (2015). Analisis Hasil Penelitian Pengembangan Bahan Ajar dan Modul Pembelajaran Akuntansi di Smk Pendukung Implementasi Kurikulum 2013. In Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan.Hartini, Sri, Misbah Misbah, and Resy Resy. "Pengembangan modul fisika berintegrasi kearifan lokal hulu sungai selatan." Jurnal Inovasi Dan Pembelajaran Fisika 4.2 (2017): 157-162.

Hakim, Luqman, Joni Susilowibowo, and Irin Widayati. "Analisis Hasil Penelitian Pengembangan Bahan Ajar dan Modul Pembelajaran Akuntansi di Smk Pendukung Implementasi Kurikulum 2013." Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan. 2015.

Ivanov, M., & Radygin, V. (2021). Increasing Student Motivation by Using Dynamic Rating: Approach and Implementation as Part of the LMS Based on Open-Source Software. Cyber-Physical Systems: Design and Application for Industry 4.0, 342, 399.

King, D. (2020, October). Active Learning in Accounting and the Impact on Student Engagement. In European Conference on e-Learning (pp. 252-XVI). Academic Conferences International Limited.

Kusmuriyanto, K., Kardiyem, K., Astuti, D. P., & Yulianti, R. (2021, May). An Analysis of the Need of Teaching Materials Development for Financial Accounting on Character-based Conservation. In ICE-BEES 2020: Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia (p. 362). European Alliance for Innovation.

Khadaffi, Y., Jupriyadi, J., & Kurnia, W. (2021). Aplikasi Smart School Untuk Kebutuhan Guru Di Era New Normal (Studi Kasus: SMA Negeri 1 KRUI). Jurnal Teknologi Dan Sistem Informasi, 2(2), 15-23.

Khailova, L., & Bernstein, M. (2021). Scaling Up Library Information Literacy Instruction by Developing Learning Management Systems Ready Asynchronous Modules

Mishchenko, E. (2021). LMS Technical Analysis: problems of choice. In E3S Web of Conferences (Vol. Rachman, A. A., Rachmawati, R., Dianita, M., Sinaga, O., & Saudi, M. H. (2021). Effectiveness of E-Learning as a Learning Model for Accounting Students in the Covid-19 Pandemic at Widyatama University Bandung. Review of International Geographical Education Online, 11(6), 472-482.244, p. 07005). EDP Sciences.

Malan, M. (2020). Student engagement in a fully online accounting module: An action research study. South African Journal of Higher Education, 34(4), 112-129

Naseerali, M. K., & Francis, R. Developing The Learning Management System (Lms) With Wordpress.

Nurfita, Reni. "Pengembangan Bahan Ajar Akuntansi Keuangan Berbasis Kontekstual pada Materi Rekonsiliasi Bank Kelas XI Akuntansi SMK Negeri di Surabaya." Jurnal Pendidikan Akuntansi (JPAK) 6.3 (2018).

Novianti, Desti Ayu. "Pengembangan modul akuntansi aset tetap berbasis pendekatan saintifik sebagai pendukung implemetasi K-13 di SMKN 2 Buduran." Jurnal Pendidikan Akuntansi (JPAK) 3.2 (2015).

Ohr, S. O., Maguire, D., Lord, N., Talluri, C., & Solman, A. (2021). A Unique Model for Developing Continuing Education Resources for Health Professionals in Geographically Dispersed Health Organizations. Journal of Continuing Education in the Health Professions, 41(3), 221-225.

Prastowo, A. (2015). No TitlePanduan Kreatif Membuat Bahan Ajar Inovatif: Menciptakan Metode Pembelajaran yang Menarik dan Menyenangkan..

Preston, J., & Rosairo, F. (2021). Reflections on the value of simulations in developing employability skills in postgraduate business students. In Games, Simulations and Playful Learning in Business Education. Edward Elgar Publishing.

Putra, E. A., Sudiana, R., & Pamungkas, A. S. (2020). Pengembangan Smartphone Learning Management System (S-LMS) sebagai media pembelajaran matematika di SMA. Kreano, Jurnal Matematika Kreatif-Inovatif, 11(1), 36-45.

Peniati, E. (2012). Pengembangan modul mata kuliah strategi belajar mengajar IPA berbasis hasil penelitian pembelajaran. Jurnal Pendidikan IPA Indonesia, 1(1).

Razinkina, E., Kalinina, O., & Zima, E. (2021). The system of professional development and assessment of the competencies of university teaching staff to ensure quality education in the interests of sustainable development of society: a case study of Russia. In E3S Web of Conferences (Vol. 296, p. 08011). EDP Sciences.

Saito dkk. 2010. Case Study of Indonesian Mathematics and Science Teacher. Journal of In-service Education, 32 (2): 171-184

Saleh, A., Mujahiddin. (2020). Challenges and Opportunities for Community Empowerment Practices in Indonesia during the Covid-19 Pandemic through Strengthening the Role of Higher Education. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). Volume 3, No 2, Page: 1105-1113

Simui, F., Muleya, G., Siwila-Saasa, J., Mundende, K., Sichilima, C., Kakan, F., & Namangala, B. (2021). Celebrating 100 years of Open Distance Education in Zambia 1923-2023: Achievements and Lessons for the Next Centenary through the Lenses of University of Zambia. The Zambia Journal of Distance Education (Online ISSN 2789-052X), 1(1), 1-8.

Suherma, L., Adithya, R., Riyani, Y., Mardiah, K., Rynandi, O., & Tandra, R. (2021). PEmanfaatan E-Learning Management System Dalam Mendukung Pproses Pembelajaran Masa Pandemi Covid-19 (Case Study Pada Jurusan Akuntansi Politeknik Negeri Pontianak). Jurnal Perspektif Administrasi dan Bisnis, 2(1), 13-20.

Stancheva-Todorova, E., & Bogdanova, B. (2021, March). Enhancing investors’ decision-making–An interdisciplinary AI-based case study for accounting students. In AIP Conference Proceedings (Vol. 2333, No. 1, p. 150007). AIP Publishing LLC.

Suherma, L., Adithya, R., Riyani, Y., Mardiah, K., Rynandi, O., & Tandra, R. (2021). Pemanfaatan E-Learning Management System Dalam Mendukung Pproses Pembelajaran Masa Pandemi Covid-19 (Case Study Pada Jurusan Akuntansi Politeknik Negeri Pontianak). Jurnal Perspektif Administrasi dan Bisnis, 2(1), 13-20.

Suherma, Linda, et al. "Pemanfaatan E-Learning Management System Dalam Mendukung Pproses Pembelajaran Masa Pandemi Covid-19 (Case Study Pada Jurusan Akuntansi Politeknik Negeri Pontianak)." Jurnal Perspektif Administrasi dan Bisnis 2.1 (2021): 13-20.

Slameto. 2015. Belajar dan Faktor-Faktor yang Mempengaruhi. Jakarta: Rineka Cipta

Syafi'i, A., Marfiyanto, T., & Rodiyah, S. K. (2018). Studi tentang prestasi belajar siswa dalam berbagai aspek dan faktor yang mempengaruhi. Jurnal Komunikasi Pendidikan, 2(2), 115-123.

Thiagarajan, S., Semmel, D. S., & Semmel, M. I. (1974). Instructional development for training teachers of exceptional children.

Uno, H. B. (2008). 2014, Model Pembelajaran Penciptakan Proses Belajar Mengajar yang Kreatif dan Efektif, Jakarta: PT. Bumi Aksara.

Vu, K. P. L., Chun, C. A., Goosby, K. C., Cho, Y. H., Dillon, J., & Marayong, P. (2021, July). Preparing Undergraduate Students for Summer Research Experiences and Graduate School Applications in a Pandemic Environment: Development and Implementation of Online Modules. In International Conference on Human-Computer Interaction (pp. 156-176). Springer, Cham.

Widiyawati, Lina. "Pengembangan Modul Administrasi Pajak Berbasis Kontekstual Pada Materi Pajak Penghasilan (PPH) Pasal 21 Untuk Siswa Kelas Xii Akuntasi Smk Negeri Di Surabaya." Jurnal Pendidikan Akuntansi (JPAK) 5.1 (2017).




DOI: https://doi.org/10.33258/birci.v4i4.3145

Article Metrics

Abstract view : 59 times
PDF - 42 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.