The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports

This study aimed at finding out the effectiveness of the cash flow system model that has been validated from experts in a focus group discussion (FGD). This study used the continuation off the stages in the development method of the previous study, that is, the implementation stage. At this implement stage the cash flow system teaching model was tested in a class of students who programed financial accounting course, one of whose learning achievements was the ability to write cash flow reports. Data collection techniques carried out by means of observation, interview, documentation, and a learning achievement test. The study used the quantitative descriptive analysis technique by measuring the students’ learning achievement as seen from the scores they obtained in the teaching process of cash flow report writing sessions. This study was done based on the scores obtained in the process of the writing of cash flow reports. The assessment was done based on the scores obtained for the assessment process of attitude, participation, assignment and learning achievement as seen from the evaluation of the products produced. From the implementation it was found out that the students’ learning achievement in writing cash flow reports in terms of attitude, participation, and product evaluation respectively fell into a very good category. Hence, the cash flow system model is effective for use in the teaching process Copyright © Universitas Pendidikan Ganesha. All rights reserved. * Corresponding author. E-mail addresses: niluhgedeerni123@gmail.com (Ni Luh Gede Erni Sulindawati) A R T I C L E I N F O Article history: Received 19 February 2019 Received in revised form 16 March 2019 Accepted 15 April 2019 Available online 26 May 2019


Introduction
In this era every graduate of a university or college is expected to have the ability to absorb and use information technology wisely.The same is true for the graduates of the study program of accounting who are expected to have the ability to combine competencies in accounting and information technology.The main competency that they have to possess is the ability to write cash flow reports.In the curriculum of the study program of accounting there are courses that are related to cash flow such as " Introduction to Accounting, Financial Accounting, and Accounting Practicum "(Undiksha, 2016).The financial report that they have to master is the one which suits the standard of financial accounting such as reports of balance , profit and loss, capital change, cash flow and note on financial report.
Cash flow report is the report for "a period and is classified according to operation activities, investment activities, and financing activities " (Ikatan Akuntan Indonesia, 2009).The students still have problems in cash flow reporting, " To be an expert in financial accounting, the students are required to understand the basic concepts of accounting the process of writing a financial report from an economic entity" (Sulindawati, 2017).Furthermore it is explained that " To make it easier for the students to understand the process of writing a cash flow report, they need to be helped with the use of a teaching model, teaching material, or material that is appropriate and tools and equipment or computer program to write a cash flow report" (Sulindawati, 2017).
"To help the students in writing cash flow reports and to enhance their ability a model was developed for the cash flow system.This cash flow system contains steps in writing a cash flow report." (Sulindawati, 2017)."Thesteps are explained as follows: The stages in presenting a cash flow report can be done by using a computer program application to improve the students' ability in presenting a cash flow report.In this study a teaching model for presenting a cash flow report through computer media was developed through computer media.The development of this teaching model was designed by following six stages.All the stages in the teaching model are interconnected one another in order to improve the students' competence in presenting a cash flow report.The first stage is directing the students in learning through pictures and power points media that are related to cash flow reports from various types of businesses.The second is understanding concepts and procedures in presenting a cash flow report.The third is an activity of presenting a cash report through Microsoft excel program.The forth is an activity of presenting a computer-based cash flow report.The fifth is presenting the process of writing a cash flow and the six is evaluating the result." (Sulindawati & Meitriana, 2019) Based on research development methods, a product or model produced after being tried out and evaluated by experts needs to be implemented.After this cash flow system model was validated it was then implemented in the classroom.The teaching model developed went through six phases.The six phases in the model are related with each other to improve "the students' competencies in writing cash flow reports" (Sulindawati, 2017)." the six phases are (1) orienting the students toward the teaching of how to present a cash flow report; (2) an activity to understand concepts and stages for presenting a cash flow report; (3) an activity to write a cash flow report using Microsoft Excel media; (4) an activity of presenting a computer-based cash flow report; (5) presenting a cash flow report; and (6) evaluating learning achievement" (Sulindawati & Meitriana, 2019).
The definition of an implementation of a strategy according to Wheelen and Hunger is a process to place and apply information in operation (Alihamdan, 2017).Furthermore, according to Van Meter & Van Horn implementation is an execution of an action by individuals, officials, government agencies and private groups with the objective of achieving the ideal that has been stipulated in a particular decision (Alihamdan, 2017).The process of implementation can be done if the goal and objective have been determined, the program of activities has been designed and the fund has been available and channeled to achieve the objective.
The process of implementation can be said to have been effective if the goal has been reached.According to Hidayat (1986), effectiveness is a measurement which indicates to what extent the target ( quantity, quality, and time) have been reached..The higher the percentage of achievement, the higher the effectiveness (Putro, 2015).
Effectiveness can be measured by comparing the plan that has been determined and the real result that has been realized.(Dan & Kota, 2017).From the explanations above the aim of this study was to find out whether the cash flow system model developed is effective for use for improving the students' ability to write cash flow reports.

Methods
The method used in this study was the continuation of the method of developmental research of the previous study which was the implementation stage.At this implementation stage, the teaching model of cash flow system was tested in a class of the accounting students who programed financial accounting course one of whose learning achievements was the ability to write cash flow reports.Data collection techniques carried out by means of observation, interview, documentation, and a learning achievement test.
The observation was used to find out the participation of the students in the teaching process the interview was used to obtain information on the opinions of the students who took the course taught using the cash flow system model.The documentation was used to collect data on the students' performances in the assignments given and to evaluate them.The test was used to measure the students' ability in writing cash flow reports The data were analyzed with the quantitative descriptive analysis by measuring the students' learning achievement as seen from the scores they obtained from the learning process in terms of attitude, participation, task, and learning achievement as seen from the evaluation of the product that they produced.
The evaluation of learning in the university is the evaluation of process and product of the student's learning achievement to meet the graduate's learning achievement.The process and product evaluations are related to : the principle of evaluation, techniques and instruments, mechanism and procedure of evaluation, evaluation implementation, evaluation reporting, and student's graduation.( Undiksha, 2017),(ISI Padang Panjang, n.d.)

Result and Discussion
After the judges validated the model, it was implemented in the classroom to the students of the Accounting Department.The teaching activity which was conducted started with the giving of information concerning the syllabus, the semester teaching plan, and the course contract.In the teaching instruments there are the identity of the course, the learning achievements, i.e., the learning achievement in attitude, that in knowledge, and that of general achievement as well as the indicators of achievements.Twelve hours in 4 face-to face meetings was allocated for the learning achievement related to the writing of cash flow and assignments for this topic were to be done outside the teaching hours.At the first meeting the lecturer gave an introduction to the topic of cash account which contained the concept of writing cash flow reports and illustrations of the cash flow reports for service, business, cooperative and industrial firms , and here the concept of cash flow report writing was discussed using the Microsoft excel.At the second meeting the guide for writing cash flow reports by using a computer-based system was discussed.At the third meeting there was the activity of writing cash flow reports by using the cash flow system.At the forth meeting an evaluation was done related to the product produced and the presentation of the cash flows which had been written was conducted.To reach the objective of the teaching which had been implemented there was a need for the use of a strategy which was suitable .By implementing a strategy, a teacher will have a guide in doing an activity related to various alternatives of option which can be selected, so that the teaching and learning activity can proceed systematically, with a clear direction , smoothly and effectively.Thus, the strategy is expected to help the teachers in doing their job, on the other hand, a teaching activity which is done without a strategy will make the activity run without a clear direction (Hamruni, 2015).achievements are illustrated like those shown in Tables 3 and 4 below.The evaluation of process and product produced is related to the cash flow report for a service firm, trade, cooperative and manufacture.4 shows that the averages of the evaluation of the students' products are in the ranges of 38% (81-84) and 62% (85-100) which fall into very good categories.
In addition to the evaluation above, to get the information related to the students' opinions , an interview was conducted by asking questions related to the cash flow system model.The questions asked were those which are found in Software Usability questionnaire ( Ependi, Panjaitan, & Hutrianto, 2018) related to the ease in use, the function of a well-integrated system, the desire to keep on using the cash flow system model.From the interview with some ( ten) of the students who took the course it was able to be found out that the system model used in the writing of cash flow reports is easy and practical to use, the system has been well integrated, and wanted to always use the system model in writing cash flow reports.

Conclusion
Based on the results of the study above it can be concluded that the cash flow system model developed in writing computer-based cash flow reports could enhance the students' ability to write cash flow reports as seen from the scores obtained which fall into very good categories and from the result of the interview in which the students have the opinion that the system model was easy to use, so that this model can be categorized as an effective model for use in the teaching process.It is suggested that with the effectiveness of the cash flow system model developed it can be used in the teaching process to enhance the ability of the students to write cash flow reports , and that for further research the cash flow system model can be tried out in a larger scope.
This article is the product of the research funded by the Ministry of Research, Technology and Higher Education.The author would like to express her gratitude to the Ministry of Researh, Technology and Higher Education and Research and Community Work Institution of Ganesha University of Education.

Table 1 .
" An Illustration of Comperative Balance in an Industrial Firm

Table 2 .
"An Illustration of Comparative Balance of a Pawn Shop in the Period of 2017-2018 Ni Luh Gede Erni Sulindawati / The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports

Table 3 .
Learning Achievements from the Evaluation of Process, Attitude , Participation, and Tasks

Table 3
shows that the averages of scores for attitude and students' participation and task are in the ranges if 7% (77-80), 49% (81-84) and 44% (85-100) respectively, which fall into the very good category

Table 4 .
Learning achievement and the Evaluation of the Product Ni Luh Gede Erni Sulindawati / The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports