Developing Learning Model by Integrating Digital Literacy Skills

and Cooperative Learning Strategy:

A Pilot Project in Accounting Education Department
Yogyakarta State University

Ani Widayati Yolandaru Septiana Eka Ary Wibawa Arif Rahman Hakim
ani_widayati@uny.ac.id yolandaru.septiana@uny.ac.id eka_arywibawa@uny.ac.id arif_rahman@uny.ac.id

Yogyakarta, 3 Oktober 2020

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 Introduction

As there are changes in the society, students must nowadays be required to have
critical and creative thinking skills, digital literacy, collaboration, metacognition,
flexibility, adaptability, problem-solving, leadership, and digital citizenship Of the skills
needed by students, digital literacy skills are the most important as this skill supports
other skills.

The students of the Accounting Education Department are to be accounting teachers

after graduating from university. Information technology has a very important role for
these students especially in fulfilling their tasks and assignments. Information
technology is used to obtain information, process information, and disseminate
processed information.

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 Introduction
The material to be discussed in this lecture is focused on various accounting learning strategies and skills
in teaching accounting.

The problem related to digital literacy is that the use of information technology to improve digital
literacy skills is not optimum yet. Students have not understood how to select, process, and evaluate
information to fulfill their assignments yet. Information sources are still limited on a national scale.
English journals have not been read as sources of information by many students. Students are free to
choose and use information technology in processing information. However, students are not given
restrictions on accessing the internet to complete their college assignments.

Therefore, to respond to the current needs for the students to be equipped with the digital literacy skills
and collaboration skills, it is essential to develop a learning model that integrates digital literacy and
cooperative learning including lesson plan, lesson unit, learning media, and learning assessment
instruments for Accounting Education students in Universitas Negeri Yogyakarta

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 Literature Review
1. Digital Literacy
According to UNESCO (2018) digital literacy is the ability to access, manage,
understand, integrate, communicate, evaluate and create information safely and
appropriately through digital technology which includes computer literacy, ICT
literacy, information literacy and media literacy.

Digital literacy skills make people become wise in accessing, sorting, and
understanding various types of information that can be used to improve the
quality of life (Kemendikbud, 2017)

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 Literature Review
1. Digital Literacy
Characteristics of digital literacy competencies include: information and data
literacy, communication and collaboration, digital content creation, safety, and
problem solving (UNESCO, 2018).

From these characteristics, we can measure a person's level of digital literacy.

Digital literacy is very useful because it makes searching for information sources
easily possible, that is only by opening the internet. Besides digital literacy also
makes the learning process more efficient because it does not need to move
places, the information obtained is also more up to date, and can save paper
because a person does not need to print learning material when he or she
studies using a computer.

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 Literature Review
2. Cooperative Learning Model
Triyanto (2010: 53) defines learning model as a conceptual framework that
describes a systematic procedure for organizing learning experiences to
achieve learning objectives and serves as a guide for teachers in designing
and implementing learning.

the learning model is a pattern that is used as a guide in planning learning.

There are three types of learning models, namely:

The direct The cooperative The contextual

learning model learning model learning model

(Suprijono, 2009: 45)

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 Literature Review
2. Cooperative Learning Model
the cooperative learning model consists of the cooperative learning model consists of
three types : three types :
(1) Student Teams Achievement Divisions (1) Student Teams Achievement Divisions
(STAD), (STAD),
(2) Jigsaw and (2) Jigsaw
(3) Teams Games Tournament (TGT). (3) Group Investigation/ Teams Games
Tournament (TGT)
(4) Think Pair Share (TPS)
(5) Numbered Head Together (NHT)

Siregar & Nara (2011: 115-116), Huda (2012: 116)

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 Method

Research Design Research and Development using the 4D development model

Research approach mixed-method approach: qualitative and quantitative approach

Digital literacy-based learning model in the Accounting Learning

Subject & Object Strategy course: semester learning plan, lecture unit, learning
media, and learning evaluation instruments.

Data collection focus group discussion (FGD). The research instrument was an
FGD guide and a model feasibility assessment sheet of learning
& model feasibility
Instrument
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 Method

Data analysis qualitative descriptive technique and quantitative descriptive

technique technique
The feasibility of the learning model that has been developed is assessed for its
feasibility by three raters who have expertise in education, especially in accounting
learning, learning media, and learning assessment. Raters provide an assessment of
each item of the learning model indicator using a rating scale as follows.

The results of the rater's assessment calculated using the mean formula, and then the
value transformed into a scale of 100. Then the final score of the feasibility of the
learning model is obtained from the average score per indicator. Interpretation of the
final score of the feasibility of the learning model uses agreed criteria (consensus)
between the raters
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 Results
1. Steps to Develop a Digital Literacy-Based Learning Model
Define Design Develop Disseminate
The digital literacy-based learning model is a conceptual framework that contains
systematic learning procedures by integrating the skills of selecting information,
evaluating information, and responding to digital information to achieve learning
goals and improve students' digital literacy skills.

As a pilot project, this learning model is designed in learning the Accounting Learning
Strategy course in the Accounting Education Study Program, Faculty of Economics,
Yogyakarta State University. The learning model design developed is manifested in a
series of learning tools consisting of a Learning Plan (RPS), Learning Unit (SAP),
Learning Media, and Assessment Instruments.

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 Results
1. Steps to Develop a Digital Literacy-Based Learning Model
Define Design Develop Disseminate
the researcher chooses the learning model format, selects development tools/media,
and designs the initial design of the digital literacy-based learning model. The format
of the learning model developed refers to the study of the theory and applicable
rules.

The initial design of the developed digital literacy-based learning model has the
following characteristics: (1) RPS is made complete during 16 meetings using 10
column; (2) SAP is made at one of the meetings, namely the 6th (six) meeting which
integrates students' digital literacy skills; (3) Learning media developed in the form of
instructional videos and PowerPoints; and (4) The assessment instrument is in the
form of description questions and digital literacy questionnaires

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 Results
1. Steps to Develop a Digital Literacy-Based Learning Model
Define Design Develop Disseminate
At the Develop stage, the researcher develops a digital literacy-based learning model and assesses the
feasibility of the learning model to experts. The activity of developing a digital literacy-based learning
model is the longest in this research. The research team discussed shared assignments and
collaborated in developing learning models. The results of the development of learning models in the
form of RPS, SAP, learning media - video, learning media - PPT PowerPoints, and test items.

The learning model is put together in a document file uploaded to Drive with the research team. The
research team conducted an internal review to correct the learning model that had been made.
Furthermore, to ensure the quality of the learning model that has been developed, the research team
conducted an external review involving 3 experts as reviewers. The complete review results and input
from reviewers can be found in the attachment to this research report. Input from reviewers is used to
improve the model that has been developed. The revised learning model is put together in a
document file which is uploaded to Drive with the research team.

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 Results
1. Steps to Develop a Digital Literacy-Based Learning Model
Define Design Develop Disseminate
The feasibility assessment activity for the digital literacy-based learning model is
carried out using the Learning Model Feasibility Assessment Sheet instrument. The
revised learning model was assessed for its feasibility by an expert consisting of 3
raters. The team of evaluators (rater) who assessed the feasibility of this learning
model was the same as the reviewer team. The assessment is carried out online
using the Google Form application to make it more effective and efficient.

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 Results
1. Steps to Develop a Digital Literacy-Based Learning Model
Define Design Develop Disseminate
The final report is prepared based on the formulation of the research problem. The researcher
describes the steps for developing a digital literacy-based learning model and describes the feasibility
of the learning model that has been developed. The final research report is equipped with an
attachment in the form of a complete learning model, the results of the review by the reviewer, and
the raw data from the assessment of the feasibility of the learning model.

Disseminate research results in which the implementation is coordinated by the faculty. The research
results seminar aims to report research results as well as a means of obtaining input from speakers
and seminar participants to improve research reports. The research results seminar was held on
September 26, 2020. The research team prepared a research report and research presentation
seminar files

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 Results
2. Feasibility of Digital Literacy-Based Learning Model

Based on the results of the feasibility assessment of the learning model above, it can be concluded that in general
the digital literacy-based learning model in the Accounting Learning Strategy course that has been developed is
very feasible to be implemented to improve students' digital literacy skills

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 Conclussion
The steps for developing a digital literacy-based learning model in the Accounting Learning Strategy
course using the 4D model (Define, Design, Develop, Disseminate) have been carried out well. The
resulting learning model products consist of a Semester Learning Plan (RPS), Lecture Unit (SAP), video
learning media, PPT PowerPoint learning media, and description questions. The feasibility of the
digital literacy-based learning model in the Accounting Learning Strategy course is in the very feasible
category, where the RPS feasibility score is 96.44; SAP feasibility score of 94.55; feasibility score of
video learning media of 96.53; the feasibility score of the PPT PowerPoint learning media of 93.33;
and the feasibility score of the learning assessment instrument was 97.33.

Recommendations
It is necessary to carry out further research with experimental design to test the effectiveness of the
learning model that has been produced. The learning model that has been developed is used as a
treatment or treatment in the experimental class. Suggestions for similar research that have the aim
of developing a learning model or learning device, then when validating the resulting
model/product/learning device, involve more validators or a team of experts to enrich the view of the
development results.
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 Acknowledgments

We would like to express our deepest gratitude to:

1. The experts in learning media, accounting learning, and learning
assessment for reviewing the model
2. Universitas Negeri Yogyakarta for funding the research

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