Android-Based Accounting Learning Media For Indepe

:: IJEBD :: ISSN : 2597-4785 (ONLINE)
(International Journal of Entrepreneurship and Business Development) ISSN : 2597-4750 (PRINTED)

Volume 06 Number 01 January 2023
This work is licensed under a Creative Commons Attribution- ShareAlike 4.0 International License.
Android-Based Accounting Learning Media for Independent

Learning for Vocational High School Students
Hendri Gunawan, Depi Pramika*, and Erma Yulaini

Universitas PGRI Palembang, Jl. Lorong Gotong, 11 Ulu, Kec. Seberang Ulu II, Kota Palembang, Sumatera
Selatan 30116
Corresponding Author*: depi.neynda0506@gmail.com
jayasampurna85@gmail.com, ermayulaini074@gmail.com
ABSTRACT
Purpose: This research was created to develop accounting learning media to increase student motivation and
learning outcomes and as an alternative learning media for teachers. The media was developed using the
Android-based Canva application at SMK N. 8 Palembang. Media development procedures go through
validation tests, practical tests, and effectiveness tests on teaching and learning activities and student learning
outcomes.
Design/methodology/approach: The research method uses development research using 2 development theories,
at the development stage using the Rowntree Model and the evaluation stage using Tessmer. Collecting research
data using interviews, questionnaires, observations, and tests in the process of design, development, and
evaluation. At the stage after developing the learning media prototype the researcher conducted tests involving
learning material experts, learning media design experts, and learning media experts to find out the validation of
the media that was made.
Findings: The results of the validation test of 4.41 were stated to be very valid. Furthermore, a field validation
test was carried out on students at SMK N.8 Palembang for each student (one-to-one) and in small groups based
on student observations it was found that 100% practicality was very practical. In the final stage of
implementing it in a full class by observing student responses using observation, at the end of the lesson a series
of tests were carried out to determine the effect of the media on learning outcomes at 85.71% very good criteria.
Practical implications: Based on the research, it can be concluded that Android-based accounting learning
media has fulfilled the requirements for validity, practicality and has a good potential effect on student learning
activities and outcomes. So that Android-based accounting learning media can be used as an alternative teacher
in teaching accounting material for adjusting journal entries.
Paper type: Research paper
Keyword: Accounting, Android Media, Development

Received : November 10th
Revised : January 18th
Published : January 31th
I. INTRODUCTION
Education is a process of giving or receiving knowledge from someone who has the ability to be useful for
oneself in understanding life. With education, a person will be able to adapt in life where he will know what is
good and work, what is right and wrong, what is inappropriate and so on. Education always develops along with
the times both in terms of science and the way/method of delivery (Mulyani & Haliza, 2021). Over time, the
education/learning process continues to be explored and simplified so that all recipients of learning messages
can understand quickly and correctly what is conveyed.
Along with the times and the development of ICT, the use of information and communication technology
is used in almost all aspects of human daily life without exception in the field of education (Saefullah, 2020).
Based on the observations of researchers, the use of information and communication technology in schools is
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Android-Based Accounting Learning Media for Independent Learning for Vocational High School Students
almost used by students as a medium of communication, both directly related to learning activities in class and
as a tool to obtain learning resources. The development of technology and communication information should
not only be a communication tool , but it is hoped that more than that, including as a learning communication
medium that can be used by teachers to convey learning / teaching materials to students (Tafonao, 2018). The
use of ICT in learning is currently very possible to use, especially supported by the existence of Android-based
smart phone (HP) communication media with the sophistication of a smart phone with internet access which
will provide several advantages to education for both students and teachers as educators, including in visualizing
the concept of teaching material (Prakoso, 2019). So that it is easier to understand in a more tangible form,
allows the use of a combination of various ICT (multimedia) tools, and in overcoming the problem of
insufficient study time in the study room or class. As well as the existence of a combination of various
media/tools on ICT devices will be able to increase student motivation to learn actively.
From the results of these observations the researcher wants to maximize the ICT function that has been
owned by students, especially Smart Phones. Researchers assume that smart phones with their sophistication
and their applications make it possible to use them as learning media. The efforts made by researchers are to
create or develop accounting learning media based on Android which allows students to learn independently and
can increase student motivation in accounting subjects. This media will later be developed in the form of
computer-based learning, so that students will be able to study wherever they are by utilizing the android
application on the smart phone they have.
Visual accounting subjects In Competency standards and basic competencies for Accounting subjects are
prepared and developed in such a way as to be used as a guide to achieving the objectives of accounting subjects
through continuous learning activities in accordance with the structured and interconnected nature of accounting
work.
Accounting subjects at Vocational High Schools (SMK) majoring in Accounting The purpose of teaching
accounting has been clearly illustrated in the Freedom Learning Curriculum, it is hoped that through accounting
learning that is carried out and in accordance with the SMK education unit which expects to create accounting
graduates who are ready to work professionally and honestly and continue their education higher.
Accounting learning can be said to be vocational competency-based learning with special expertise, which
is a learning model in which the planning, implementation, and assessment refers to the mastery of accounting
competencies, such as recording the company's accounting cycle. The competency-based learning approach is
intended so that all efforts made in learning really refer to and direct students to master the specified
competencies so that they are complete in their learning (Depdiknas, 2013:8).
Problems that appear when researchers make observations in the field, researchers see that students have
problems understanding the teaching material delivered by the teacher, one of which is the material for Adjusted
Journal Entries (AJP). This AJP material is one of the accounting materials which is very complex in
understanding and analysis. On the other hand, researchers see that it is difficult for students to understand AJP
material from the teaching material books they have, so with this the researcher wishes to develop accounting
learning media on AJP material with the help of Android-based smart phone devices. With the hope that
students can study independently and study anywhere with their smart phones.
Based on this description, the use of android-based accounting learning media is felt to be the right
learning media, so the researcher wishes to conduct research and describe it in a proposal entitled "Development
of Android-based Accounting Learning Media for independent learning for SMK students”.
II. METHODS
The Android-based accounting learning media development model that will be used in this study uses 2
development theories at the development stage and at the evaluation stage. The stages of the development of
researchers use the Rowntree development model where according to Prawiradilaga (2008:45), this development
model consists of three stages, namely: the planning stage; development stage; and the evaluation stage, while to
evaluate the product refers to the evaluation formative (Tessmer, 1993:16), This stage will be used when the
researcher finishes developing a prototype of Android-based accounting learning media. In this evaluation, the
researcher tested the teaching materials made to material experts, in this case the accounting subject teacher at
SMK N.8 Palembang. In the 3rd evaluation the researcher showed the android-based accounting learning media
as a whole to the learning media experts, in this case, the Medan State University lecturer. At each stage of the
evaluation the researcher will make revisions if there are comments/suggestions from experts on the media
being developed, until the media is ready to be tested at the next stage.
At the trial evaluation stage the researcher carried out at SMK N.8 Palembang by testing students on a one-
to-one and small group basis. If at this stage improvements are obtained, revisions will be made to the media
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that has been developed until it is ready to be tested in full learning classes. At the end of the evaluation, the
researcher conducted teaching using Android-based accounting learning media to see student responses in the
form of motivational interest in the media used by using observation sheets.
III. RESULTS AND DISCUSSION

The results of this study were obtained from conducting research in 3 stages that used Rowntreen
development theory, namely the planning stage (paper based design), the development stage (development), and
the evaluation stage using the Tessmer learning media evaluation theory. This development procedure was
carried out at SMK N. 8 Palembang in August 2022.
A. Results of the Planning Stage

The initial stages carried out by researchers in the development of android-based accounting learning
media researchers carried out a series of analyzes, namely analysis of teaching materials through the accounting
learning syllabus, analysis of student characteristics, analysis of media/learning tools to be used, and analysis of
development readiness and development locations. The data collection instruments at this stage were in the form
of documentation of teaching materials, student data, and supporting facilities for media development.
Interviews were used to find out the availability of the school, teaching teachers and students as research sites.
Furthermore, the researcher formulates learning objectives which include determining Competency
Standards, Basic Competencies, setting indicators, and compiling material to be used in media development.
The results at the initial analysis stage are
The results of interviews with teachers of accounting subject found out the problems or obstacles faced by
teachers and students in carrying out teaching and learning activities in any class encountered in the process of
teaching and learning activities. Based on the results of the interviews, it can be seen that they feel they have a
lack of time in studying accounting at school due to the dense teaching material while the learning time is
relatively short in understanding the concept of the lesson more active and learn independently. So far, the
material presented is only based on reference books from publishers, which are also very limited. So that
learning is needed by utilizing ICT in the form of Android-based accounting learning media. This is due to ICT
ownership, namely an Android-based smart phone.
Analyzing the syllabus for teaching accounting for class X, it is known that the teaching material is so
dense and complex that it is divided into material for understanding theory, practice, and the ability to analyze
accounting. Based on the analysis of the accounting subject syllabus , the researcher determined the material for
class X accounting for odd semesters, namely adjusting journal entries (AJP) because in this material students
are required to understand both theoretically and practically as well as the ability to analyze accounting
transactions. Formulation of Learning Objectives. Based on the analysis, it is formulated that the basic
competence learning objectives of adjusting journal entries (AJP) are as follows: Explaining the definition of
adjusting journal entries, the purpose and objectives of adjusting estimates, estimates that need to be adjusted,
analysis of adjustment transactions, and analysis of errors in journalizing journal entries adjustment (AJP).
Based on the information that the researchers obtained from the initial analysis through interviews with
schools, teachers and students, then the teaching materials were arranged in Instructional Design, in this section
the materials to be taught were arranged and adapted to the abilities of students and the availability of learning
facilities. Other in this structural design process, it will be used as an outline of the media design that will be
displayed.
B. Results of the Development Stage

At the development stage, the researcher designed an initial model for android-based accounting learning
media products which consisted of two stages, namely:
1. Paper Base Design

At this stage the researcher designed the Media Content Outline (GBIM), material description (JM), and
made a story board script. Manuscript Storyboards become narrative material used for the content of accounting
learning media that will be displayed. Storyboards are a storyline for making Android-based accounting learning
media that will be developed.
This stage was made through an evaluation from the manufacturer, namely the researcher (self-evaluation)
to ensure the components and their suitability and to find out an overview of the forms and what will be
displayed on the Android-based accounting learning media on the competence of teaching material Adjustment
Page │86
Journal Entries (Oktiana, 2015). Image on A storyboard is a screen in a paper based design which contains,
among other things, visual images, text, animation and layouts.
2. Design Based On Android Smart Phone

At this stage the product design that has been made in a paper-based storyboard is poured in a computer-
based form / Android smart phone. The program used to design this computer-based product is Canva . Thus the
storyboard that has been designed is made in the Canva program, which can be seen in Figure 1. :
Figure 1. Computer Design Base Media Learning Android-based Accounting Materials .
Picture. 1 is a computer-based design of a manuscript description on a paper design, which represents

several views of existing material in accounting learning media with adjusting journal entry material using the
Canva program in the form of learning media developed by researchers hereinafter referred to as the Android-
based accounting learning media prototype.
C. Results of the Evaluation Phase

In the next evaluation stage, the product is validated by experts (expert review), the results of the valid and
practical prototype will be tested to determine the potential effect on student learning outcomes.
The results of the evaluation stage shown have focused on three main characteristics (content,
instructional, and media). The contents consist of Journal Entries for Accounting Adjustments in accordance
with the competencies needed by students in corporate accounting subjects. Instructional discusses the
suitability of the material with the implementation of the grouping of material arranged in the developed
learning media.
Further evaluation is carried out through one-on-one trials (one-to-one) in students and small groups (small
groups). This was done to determine the validity and practicality of the Android-based accounting learning
media that was developed. Furthermore, field trials or testing in full learning classes are trials on actual research
subjects which involve many students in real teaching and learning activities.
Page │87
D. Expert Revision
At the Expert Review stage , Accounting Learning Media materials for competence in adjusting journal
entries that have been designed by researchers (prototype), then a validation test was carried out by experts,
namely accounting material experts by accounting teachers, learning design experts by learning design lecturers
and learning media experts by computer technology and information lecturers. Material expert validation uses
paper-based teaching materials, design validation uses story boards, and media expert validation uses an
abstract-based accounting learning media prototype that has been developed (Lestari et al., 2022). This validity
test aims to determine the deficiencies of the developed Accounting Learning Media product. Suggestions from
the validator on Android-based Accounting Learning Media using the Canva application.
Expert revision results above it can be concluded that android-based accounting learning media uses
Canva declared worthy of trial in accordance with the revision of the experts. Responses and suggestions from
the validate became a reference for the development of the second prototype .
Picture 1 . Media expert validation
Table 1 . Expert Validation Results at the Expert Review Stage
No. Expert (Validator) Average Category
Indra Bagus, S.Pd

1. 4, 4 0 Very Valid
Material Expert
Pebri Hastuti, S.Pd., M.Pd

Media Expert
Dewi Ariani S.Pd., M.Pd.

Instructional Design Expert
The mean of expert validation results 4,4 1 Very Valid
Page │88
Figure 2. Display of Accounting Learning Media Products After Revision (Prototype2)
So it can be seen that the results of the validation concluded that the media developed was found to be very
valid with an average of 4.4 1.
1. Evaluate the One

At this stage the android-based accounting learning media product was tested on one, tested on three
students at SMK Negeri 8 Palembang who had low, medium and above average abilities. Students learn using
Android-based accounting learning media, after which the researcher conducts interviews with students to
provide comments or suggestions on the teaching materials that have been developed (Zaman & Listiadi, 2022).
Based on the results of the comments of 3 students involved in the one-on-one trial, it can be concluded that
Android -based accounting learning media can attract students' interest in learning.
2. Small Group Trial

Furthermore, the revised Accounting Learning Media product tried out in small groups , which was carried
out on class X Accounting students, totaling 8 students. Trial stage This small group aims to see the practicality
of the teaching materials developed. The learning process with Accounting Learning Media is carried out using
student cell phones . The results of the questionnaire are known to be 100 % with a very practical category.
From the mean of the questionnaire results it can be concluded that the prototype the third developed by the
researcher has met the practicality quality criteria.
Page │89
Figure 3. Small Group Trial
3. Field Test
After obtaining a valid and practical Accounting Learning Media product, a field trial was carried out with
a total of 2-8 students. This is done to see how far the effectiveness of android-based accounting learning media
is on student learning outcomes and activities. The learning activities using Accounting Learning Media are
carried out in 2 meetings. The learning used focuses on students, the teacher only acts as a facilitator. At the
learning meeting, observations were made to determine student learning activities.
At the first meeting before discussing learning material, it begins with an initial test. This initial test was
conducted to measure the extent of students' ability or knowledge. Preliminary test results obtained 2.5 % in the
good category, sufficient category, namely 28.57 %, less category, namely 3.9.2 8 % and 7.14 %, very poor
category.
Observation at the field test stage carried out during the learning process, namely the first and second
meetings. Observation data during the 1st lesson and 2nd obtained a value of 6 4.2 8 % with the very active
category and 3 5.7 1 % with the active category.
At the end of learning students are given a final test to measure the potential effect after using Android-
based accounting learning media. The results of the final student test of 2 8 students can be presented in Figure 1
as follows:
E. Percentage of Student Learning Outcomes Category
Excellent
Good
Enough
Figure 4. Percentage of Student Learning Outcomes Category
This shows that the potential effect of well-developed Android-based accounting learning media on student
learning outcomes with student mastery of 90%. Based on this description, it can be concluded that the
developed android-based accounting learning media has had a potential effect on student interest and learning
outcomes.
IV. DISCUSSION
This study produced an Android-based accounting learning media using the Canva application of
competency adjusting journal entries. In the first development stage the researcher designed paper based
learning media. The design of this paper base is in the form of brief explanations related to teaching materials
Page │90
that are adapted to Android-based accounting learning media. The results of the paper-based design, are made in
the form of a computer - based design.
Validity, from the results of the analysis of content, learning design and media by the validate shows that
the validity of android-based accounting learning media obtained a value of 4.41 % with very valid criteria. So it
can be concluded that the teaching materials developed are stated to be very valid and can be used.
Practicality is obtained from trials on one-to-one and small group, it is known that the results of interviews
with students concluded that learning media can attract students' interest and be easy to use. There is a small
group trial the average result of the questionnaire is 100 % with a very practical category. So concluded
Android-based accounting learning media using an application Canva declared practical.
The effectiveness of Android-based accounting learning media is shown from the learning outcomes of 2 8
students, of which 17 students scored above ≥ 90 (very good) with a percentage of 60, 71%, 7 students in the
good category (25%), and 4 students in the sufficient category (14, 28%). During the learning activities with 2
meetings, observations were made, with the results of observations of 76.7 8 % in the very active category and
23.2 1 % in the active category.
Based on the results of observations of learning activities and student learning outcomes , it was concluded
that the android-based accounting learning media that was tested on class X Accounting students at SMK Negeri
8 Palembang was found to be effective. The data analysis above shows reliable results to relate it to existing
theories. Meanwhile Sardiman (2018:5) argues that learning aids really help the learning process and improve
student learning outcomes.
Based on Expert theory is connected with the results of research on the development of android-based
accounting learning media that researchers carry out on student learning outcomes. Student learning outcomes
tend to be higher after receiving treatment using Android-based accounting learning media in the process of
learning accounting competency adjusting journal entries.
A. Conclusions and Recommendations

Based on the results of research on the development of Androids-based accounting payment media, it can
be concluded as follows:
1. validity test s obtained from the test of material experts, design experts, and learning media experts were
concluded to be 4.41 % with very valid criteria
2. Practicality is done with students on a one-to-one basis and small groups for students to get 100% results in
the very practical category.
3. Based on observations when applying learning media and learning outcomes to 28 students after learning, it
is known that the average observation value is 76.78% in the very active category and 23.2 1 % in the active
category. It is known that 17 students (60, 71%) are very good, 7 students (25%) good category, and 4
students with enough categories (14, 28%).
Based on the results of the research and conclusions above, the suggestions proposed by the researcher are:
Students can use android-based accounting learning media developed in learning both during class hours
and outside class hours, in order to improve student learning outcomes.
Teachers can make android-based accounting learning media in Vocational High Schools a new innovation
in the learning process that can help improve student understanding and learning outcomes.
Schools, in an effort to improve student learning outcomes better can facilitate teachers to use various
learning resources and develop innovative learning media. In order to improve the quality of the learning
process and student learning outcomes. With the limitations of this research, it is hoped that it can be developed
even better.
REFERENCES
Depdiknas. (2013). pedoman penelusuran minat pesertadidik sekolah menengah pertama.
Lestari, E. R., Halidjah, S., Ghasya, D. A. V., Kresnadi, H., & Salimi, A. (2022). Validitas Bahan Ajar Berbasis
Project Based Learning Tematik Kelas IV Sekolah Dasar. Jurnal Pendidikan Guru Madrasah Ibtidaiyah,
6(2). https://doi.org/https://doi.org/10.30736/atl.v6i2.1085
Mulyani, F., & Haliza, N. (2021). Analisis Perkembangan Ilmu Pengetahuan dan Teknologi (Iptek) Dalam
Pendidikan. Jurnal Pendidikan Dan Konseling (JPDK), 3(1).
https://doi.org/https://doi.org/10.31004/jpdk.v3i1.1432
Oktiana, G. D. (2015). Pengembangan Media Pembelajaran Berbasis Android Dalam Bentuk Buku Saku Digital
Untuk Mata Pelajaran Akuntansi Kompetensi Dasar Membuat Ikhtisar Siklus Akuntansi Perusahaan Jasa
Di Kelas Xi Man 1 Yogyakarta Tahun Ajaran 2014/2015 [Universitas Negeri Yogyakarta].
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Prakoso, B. (2019). Pemanfaatan Handphone Android Sebagai Penunjang Belajar Pai Siswa Smkn 06 Bengkulu
Utara [IAIN Bengkulu]. http://repository.iainbengkulu.ac.id/3244/
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Jakarrta: Kementrian Agama RI. https://bdkjakarta.kemenag.go.id/berita/pengaruh-kemajuan-teknologi-
komunikasi-dan-informasi-terhadap-karakter-anak
Sardiman. (2018). Interaksi dan Motivasi Belajar Mengajar (24th ed.). RajaGrafindo Persada.
Tafonao, T. (2018). Peranan Media Pembelajaran Dalam Meningkatkanminat Belajar Mahasiswa. Jurnal
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:: IJEBD :: ISSN : 2597-4785 (ONLINE)

(International Journal of Entrepreneurship and Business Development) ISSN : 2597-4750 (PRINTED)

Android-Based Accounting Learning Media for Independent

Hendri Gunawan, Depi Pramika*, and Erma Yulaini

Keyword: Accounting, Android Media, Development

III. RESULTS AND DISCUSSION

A. Results of the Planning Stage

B. Results of the Development Stage

1. Paper Base Design

2. Design Based On Android Smart Phone

Figure 1. Computer Design Base Media Learning Android-based Accounting Materials .

Picture. 1 is a computer-based design of a manuscript description on a paper design, which represents

C. Results of the Evaluation Phase

Picture 1 . Media expert validation

Table 1 . Expert Validation Results at the Expert Review Stage

No. Expert (Validator) Average Category

Indra Bagus, S.Pd

Pebri Hastuti, S.Pd., M.Pd

Dewi Ariani S.Pd., M.Pd.

The mean of expert validation results 4,4 1 Very Valid

Figure 2. Display of Accounting Learning Media Products After Revision (Prototype2)

1. Evaluate the One

2. Small Group Trial

Figure 3. Small Group Trial

E. Percentage of Student Learning Outcomes Category

Figure 4. Percentage of Student Learning Outcomes Category

A. Conclusions and Recommendations

http://eprints.uny.ac.id/21128/1/SKRIPSI FULL GIAN DWI %2811403241023%29.pdf

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