Development of the Digital Financial Accounting I Learning Module in the Digital Nomad Era

Authors

  • Ni Luh Gede Erni Sulindawati Universitas Pendidikan Ganesha
  • Lucy Sri Musmini Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jia.v8i1.63365

Keywords:

digital module, learning financial accounting I, undergraduate student

Abstract

This study aims to develop an effective and practical digital module for learning financial accounting I. The development uses the ADDIE model which consists of five stages which include analysis, design, development, implementation, and evaluation. The digital financial accounting learning module 1 developed contains an introduction, learning materials in the form of PPT, working papers in the form of Microsoft excel, summaries, practice questions and assessment rubrics. Based on the results of the evaluation of material experts and original media, the results of the digital media are valid and can be implemented. Digital module developed that can help facilitate students in understanding the material in learning financial accounting I.

References

Accurate. (2021). Digital Nomad. Https://Accurate.Id/Bisnis-Ukm/Digital-Nomad/.

Darwis, Lubis, A. M., Pasaribu, M., Sormin, A. S., & Ansari, R. (2020). Development of Physics Learning Module Based on Industrial Vocational Era Era 4.0 to Improve Student Learning Skills in SMK. Journal of Physics: Conference Series, 1477(4), 0–5. https://doi.org/10.1088/1742-6596/1477/4/042062

DIA. (2015). Memahami Logika Laporan Keuangan (Neraca dan Laba Rugi). Https://Akuntansidia.Wordpress.Com/2015/12/04/Memahami-Logika-Laporan-Keuangan-Neraca-Dan-Laba-Rugi/.

Faulifa. (2017). Pengertian Akuntansi beserta Sejarah dan Tujuan Akuntansi yang Perlu Anda Ketahui. Https://Familinia.Com/Pengertian-Akuntansi/.

Hadiyanti, A. H. D. (2021). Pengembangan Modul Pembelajaran IPA Digital Berbasis Flipbook Untuk Pembelajaran Daring di Sekolah Dasar. Jurnal Elementaria Edukasia, 4(2), 284–291. https://doi.org/10.31949/jee.v4i2.3344

Helmi Zandra DN, F. (2016). Pengembangan Modul Digital Mata Pelajaran Produktif Multimedia Kompetensi Dasar Mengoperasikan Clapperboard Pada Kelas Xi Jurusan Multimedia Di Smk Negeri 2 Kediri. Jurnal Mahasiswa Teknologi Pendidikan, 8(1), 1–9.

Ikatan Akuntan Indonesia. (1998). PERNYATAAN STANDAR AKUNTANSI KEUANGAN (Issue 1).

Ikatan Akuntan Indonesia. (2009). Standar Akuntansi Keuangan ETAP.

Indonesia-depok, S. M. B. (2020). Development of Learning Modules Based on Project Based-Learning to Improved Student’s Abilities to Speak English. International Journal of Multi Science Development, 1(3), 1–8.

Keiso, Donald E dan Weygad, J. J. (2011). Intermediate Accounting, Jakarta: Penerbit Erlangga. In Manager.

Khairani, M., & Nasution, I. W. (2020). Analysis of Student Responses to Module Development Based on Islamic Integration in Biology Learning in Class XI. BEST Journal (Biology Education, Sains and Technology), 3(2), 257–262. https://doi.org/10.30743/best.v3i2.3303

Khairudin, Karmila Suryani, A.D. Trisno George Selvi, U. H. (2018). Developing Educational Statistics Module by Using Problem-Based Learning (PBL) for the Students of the Faculty of Teacher Training and Education of Bung Hatta University, Padang, Indonesia. International Journal of Engineering & Technology., 7.

Lestari Rahayu. (2016). MODUL MATA KULIAH DASAR AKUNTANSI PROGRAM STUDI AGRIBISNIS “Perusahaan Jasa.” In https://www.academia.edu/39130559/DASAR_AKUNTANSI_Perusahaan_Jasa_.

Oktavia, R. (2019). Mathematics (STEM) untuk Mendukung Pembelajaran IPA Terpadu. Jurnal SEMESTA Pendidikan IPA, 2(1), 32–36. http://semesta.ppj.unp.ac.id/index.php/semesta.

Rahdiyanta, D. (2008). Teknik Penyusunan Modul. Http://Staff.Uny.Ac.Id/Sites/Default/Files/Penelitian/Dr-Dwi-Rahdiyanta-Mpd/20-Teknik-Penyusunan-Modul.Pdf.

Sisternet. (2021). Tantangan Digital Nomad. Https://Www.Sisternet.Co.Id/Read/283735-5-Tantangan-Saat-Menjadi-Digital-Nomad.

Sukardi. (2018). Metodologi Penelitian Pendidikan Kompetensi Dan Praktiknya Jakarta: Bumi Aksara.

Sulindawati, N. (2017). An Analysis of Instructional Material Need For Improving Students ’ Ability in Writing Cash Flow Reports. 134(Icirad), 146–152.

Sulindawati, N. L. G. E., Maitriana, M. A., & Dewi, N. A. W. T. (2021). The Analysis of Learning Outcomes and Material Needs in Basic Accounting Workshop Learning. Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021), 197(Teams), 43–50. https://doi.org/10.2991/aebmr.k.211124.007

Sulindawati, N. L. G. E., Musmini, L. S., & Purnamawati, I. G. A. (2020). The Need Analysis for Financial Management Learning Materials in Digital Nomad Era. 158(Teams), 75–79. https://doi.org/10.2991/aebmr.k.201212.010

Sulindawati, N. L. G. E., Wayan Lasmawan, I., Nyoman Natajaya, I., & Adi Yuniarta, G. (2021). An Analysis of Material Need and Development Digital Media in Learning Budgeting Accounting Study Program Undiksha. ACM International Conference Proceeding Series. https://doi.org/10.1145/3516875.3516948

Suryani, K., Utami, I. S., Khairudin, Ariska, & Rahmadani, A. F. (2020). Pengembangan Modul Digital berbasis STEM menggunakan Aplikasi 3D FlipBook pada Mata Kuliah Sistem Operasi. Jurnal Mimbar Ilmu, 25(3), 358–367. https://ejournal.undiksha.ac.id/index.php/MI/article/view/28702

Triananda, G. (2018). Implementasi SAK ETAP dalam Penyajian Laporan Keuangan UMKM NukitaFood. 1173–1179.

Witdya Pangestika. (2020). Laporan keuangan. Https://Www.Jurnal.Id/Id.

Zulaiha, F., & Kusuma, D. (2020). Pengembangan Modul Berbasis STEM untuk Siswa SMP. Jurnal Pendidikan Fisika Dan Teknologi, 6(2), 246–255. https://doi.org/10.29303/jpft.v6i2.2182

Downloads

Published

2023-08-31

Issue

Vol. 8 No. 1 (2023)

Section

Artikel

License

Copyright (c) 2023 Ni Luh Gede Erni Sulindawati, Lucy Sri Musmini

Creative Commons License

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

Creative Commons License

JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).