PENGEMBANGAN MODEL KOMPUTERISASI SIKLUS AKUNTANSI BERBASIS PROBLEM BASED LEARNING
DOI:
https://doi.org/10.23887/jppundiksha.v48i1-3.6918Abstract
Abstract: Computerized Model Development Accounting Cycle Based Problem Based Lear-ning. Professionals in the field of accounting require professional ability in the use of technology to be able to exist in the face of the demands of the global era. Various developments are appropriately technology can be utilized to improve competence in the field of accounting. Eligibility required mo-re of an ability to combine technology development with the field of accountting in order to solve various accounting cases in the world of work. This study is a continuation of previous research that has resulted in a computerized models of accounting cycle based on Problem Based Learning. This study uses a model of the development of learning tools Instructional Development Models (ID Model). Stage activities of this model is divided into: Problem Determination, Design and Develop-ment, and Implementation. The results showed that: (1) the product of research can be used as a pla-ce of learning for students to review in depth understanding of accounting theory, accounting sys-tems as well as for their ability to take advantage of advances in technology to solve cases of ac-countting, (2) the product of research can be used as a tool in the learning interacttion, (3) research products can be used as a learning resource.
Keywords: computerized, accounting cycle and problem based learning
Abstrak: Pengembangan Model Komputerisasi Siklus Akuntasi Berbasis Problem Based Lear-ning. Tenaga profesional di bidang akuntansi memerlukan kemampuan profesional dalam pemanfaatan teknologi untuk dapat tetap eksis di dalam menghadapi tuntutan era global. Berbagai perkembangan tek-nologi sudah selayaknya dapat dimanfaatkan guna meningkatkan kompetensi di bidang akuntansi. Di-perlukan kompentensi lebih berupa kemampuan mengkombinasikan perkembangan teknologi dengan bidang ilmu akuntansi guna memecahkan berbagai kasus akuntansi di dunia kerja. Penelitian ini meru-pakan kelanjutan penelitian sebelumnya yang sudah menghasilkan model komputerisasi siklus akun-tansi berbasis Problem Based Learning. Penelitian ini menggunakan model pengembangan perang-kat pembelajaran Instructional Development Model (ID Model). Tahap kegiatan dari model ini diba-gi menjadi: Determinasi Masalah (Problem Determination), Desain (Design) dan Pengembangan (Development) dan Implementasi (Implementation). Hasil penelitian menunjukkan bahwa: (1) pro-duk penelitian dapat dimanfaatkan sebagai wadah pembelajaran bagi mahasiswa untuk mengulas se-cara mendalam pemahaman teori akuntansi, sistem akuntansi serta kemampuan di dalam memanfaat-kan kemajuan teknologi untuk menyelesaikan kasus-kasus akuntansi, (2) produk penelitian dapat di-manfaatkan sebagai alat bantu dalam interaksi pembelajaran, (3) produk penelitian dapat digunakan sebagai sumber belajar.
Kata-kata Kunci: komputerisasi, problem based learning, siklus akuntansi
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