Increasing Student Critical Thinking Through the Development of Public Sector Accounting Practicum Modules Based on Problem Based Learning (PBL)

Moh Danang Bahtiar, Irwan Adimas Ganda Saputra, Han Tantri Hardini, Suci Rohayati, Ayun Multiana

Abstract


Achievement of learning objectives is supported by the use of appropriate teaching materials. E-books, a type of digital teaching material that utilizes educational technology, can be used as an alternative to improve learning outcomes. The aim of this research is to create an Android-based teaching material product with a Problem Based Learning approach on Accounting Practicum material for Government Institutions/Agencies, analyze the feasibility of e-books, and analyze students' responses to Android-based e-book teaching materials. The type of research used is the R&D (Research and Development) model with a 4D model developed by Thiagarajan, Semmel, and Semmel. This model consists of four stages: definition, design, development, and deployment. There was no distribution stage in this research due to researcher limitations. Quantitative and qualitative analysis is used to classify different types of data. The results of the research show that, based on the average results of the appropriateness of the material, language and graphics, the experts' validation meets the criteria of being very feasible. The results of product trials show that respondents' understanding of e-book development obtained an average score of 94.82%, which meets the very good criteria.


Keywords


Teaching materials; Problem-based learning; public sector accounting.

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References


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Arini, D., Kustijono, R., Physics, J., & Surabaya, UN (2017). Journal of Innovation in Physics Education (JIPF) ISSN: 2302-4496 Journal of Innovation in Physics Education (JIPF) ISSN: 2302-4496. 06(03), 323–328.

BNSP. (2014a). Acadenuj Textbook Assessment Instrument for the Feasibility of Graphics. BNSP.

BNSP. (2014b). Acadenuj Manuscript of Economic Specialization Group Textbook Assessment Instrument. BNSP.

Chairudin, M., & Dewi, RM (2021). Development of Digital Pocket Book Teaching Materials Based on Problem Based Learning in Economics Subjects. Educative: Journal of Educational Sciences, 3(3), 951–962. https://doi.org/10.31004/edukatif.v3i3.491

Chang, N.C., & Hsu, H.Y. (2016). A study on integrating problem-based learning into the innovative teaching in information literacy and ethics. Journal of Educational Media and Library Sciences, 53(2), 171–209. https://doi.org/10.6120/JoEMLS.2016.532/0010.RS.CM

Dick, W., & carey, L. (1990). The systematic design of instruction (3rd ed.). Harper Collins Publishers.

Fariida, W. (2021). Development of a Basic Accounting E-Module with Comic Illustrations Based on Problem Based Learning (PBL) to Improve Basic Accounting Learning Outcomes for Respondents at SMK Negeri 1 Surakarta. UNS Postgraduate.

Fitriani, I., & Rohayati, S. (2019). Development of an Android-Based E-Book with a Scientific Approach in Tax Administration Subjects for Class XII Accounting at SMK Negeri 2 Buduran. JPAK: Journal of Accounting Education, 7(1), 11–20.

Ihejiamaizu, C.C., Ukor, D.D., & Neji, H.A. (2018). Utilization of 5Es' constructivist approach for enhancing the teaching of difficult concepts in biology. Global Journal of Educational Research, 17(1), 55. https://doi.org/10.4314/gjedr.v17i1.8

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Kolle, S.R., Shettar, I., Vijay Kumar, M., & Parameshwar, G.S. (2018). Publication trends in literature on eBooks: a Scopus based bibliometric analysis. Collections and Curation, 37(3), 119–127. https://doi.org/10.1108/CC-07-2017-0027

Kurniawan, RA (2022). The Role of Educational Innovation in Technology-Based Learning. Respondent Coursework, 222–231.

Lestari, I. (2013). Development of Competency-based Teaching Materials: In accordance with the educational unit level curriculum (Y. Acitra (ed.); Cet.1). Index.

Lestari, SI, & Listiadi, A. (2021). Development of scientific approach-based e-book teaching materials for manufacturing company accounting practicum subjects. Accountable: Journal of Accounting and Finance, 18(2), 360–369.

Mardetini, E., Amrina, DE, Safitri, S., & Sriwijaya, U. (2020). DEVELOPMENT OF A TAX ACCOUNTING TEXTBOOK. 7(2), 167–178.

Muflih, M., Hamzah, H., & Puniawan, WA (2017). Smartphone Use and Social Interaction among Adolescents at SMA Negeri I Kalasan Sleman Yogyakarta. Idea Nursing Journal, 8(1), 12–18.

Munawaroh, Setyani, NS, Susilowati, L., & Rukminingsih. (2022). The Effect of E-Problem Based Learning on Students' Interest, Motivation and Achievement.

International Journal of Instruction, 15(3), 503–518. https://doi.org/10.29333/iji.2022.15328a

Nafiah Nurun, Y., & Suyanto, W. (2014). Application of the Problem-Based Learning Model to Improve Critical Thinking Skills and Respondents' Learning Outcomes. Journal of Vocational Education, 4(1), 125–143.

Pratiwi, NA, & Listiadi, A. (2021). Development of Electronic Teaching Materials for Accounting Practicum Subjects for Class XI Vocational High School Class XI Contextually Based Accounting. Journal of Accounting Education (JPAK), 9(2), 220–231. https://doi.org/10.26740/jpak.v9n2.p220-231

Rahayu, D., Pratikto, H., & Rahayu, WP (2016). Development of contextual learning modules containing character in entrepreneurship subjects at SMK Cendika Bangsa Kepanjen. Journal of Business and Management Education, 2(3), 225–232.

Raihan, S., Haryono, & Ahmadi, F. (2018). Development of Scientific Learning E-Book Using 3D Pageflip Professional Program. Innovative Journal Of Curriculum and Educational Technology, 7(1), 7–14.

Riduwan. (2015). Research Variables Measurement Scale. Alphabet.

Royani, L., & Susanti. (2019). Development of Institutional Accounting Practicum Teaching Materials Based on Contextual Teaching and Learning (CTL) to Support Learning for the 2013 Curriculum in Vocational Schools. Journal of Accounting Education, 7(2), 173–181.

Saputri, AE, & Susilowibowo, J. (2020). Development of E-Book Teaching Materials for Manufacturing Company Accounting Practicum Subjects. Journal of Educational Research, 20(2), 154–162. https://doi.org/10.17509/jpp.v20i2.26269

Stats, S.G. (2022). Mobile Operating System Market Share Indonesia | Statcounter Global Stats.

Sugiyono. (2017). Educational research methods: Quantitative, Qualitative and R&D approaches. Alphabet.

Vivi Fitriyani, A., & Susanti. (2020). Subject Interactive E-Book Teaching Materials

Contextually Based Institutional Accounting Practicum. Journal of Educational Research and Development, 4(3), 514–525.

Wang, C. C. (2021). The process of implementing problem-based learning in a teacher education program: an exploratory case study. Cogent Education, 8(1). https://doi.org/10.1080/2331186X.2021.1996870

Yew, E. H. J., & Goh, K. (2016). Problem-Based Learning: An Overview of its Process and Impact on Learning. Health Professions Education, 2(2), 7




DOI: http://dx.doi.org/10.18415/ijmmu.v11i1.5306

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