Improving Learning Outcomes through Learning Media in Making Financial Reports at the Hospitality Board
DOI:
https://doi.org/10.23887/jere.v5i4.34888Keywords:
Learning Media, Financial Report, Hospitality Entities, Learning OutcomesAbstract
Inadequate learning media used in hospitality accounting learning has an impact on the difficulty of understanding the learning material. This study examines the effectiveness of learning media in making hospitality financial reports through a spreadsheet application. The research design in this activity will use the development of learning tools, according to Sugiono. This research method uses a learning media development model which includes steps, namely product testing, product revision, and uses trials. The research subjects were students of the hospitality accounting study program. The instrument used consisted of observation guidelines, interviews, questionnaires, and learning outcomes tests. The participants of the product trial were 15 students of programming courses in hospitality accounting, and 34 people in one class were tested for use. The data analysis technique used in this research is descriptive by measuring the results of student learning tests seen from the scores obtained by students in learning the financial statements of hospitality companies. The assessment is carried out based on the scores obtained from the learning outcomes of attitude and participation assessment, assignment of assignments, and an assessment of the resulting product. The results of the evaluation of the use of media in making financial reports through spreadsheets show that student learning outcomes are excellent so that this media meets the requirements for the effectiveness of media learning so that this media can be used in educational accounting learning.
References
Adha, M. M. (2012). Model Pengembangan Pembelajaran Pendididikan Kewarganegaraan Berbasis Multikultur Dalam Rangka Menanamkan Nilai-Nilai HAM dan Demokrasi. Jurnal Media Komunikasi FIS, 12, 1–16. https://doi.org/10.23887/mkfis.v12i2.1705.
Aini, Q., Rahardja, U., Tangkaw, M. R., Santoso, N. P. L., & Khoirunisa, A. (2020). Embedding a Blockchain Technology Pattern Into the QR Code for an Authentication Certificate. Jurnal Online Informatika, 5(2). https://doi.org/10.15575/join.v5i2.583.
Andon, P., Chong, K. M., & Roebuck, P. (2010). Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession. Critical Perspectives on Accounting, 21(4). https://doi.org/10.1016/j.cpa.2010.01.001.
Anitha Kumari, T., Hemalatha, C. H., Subhani Ali, M., & Naresh, R. (2020). Survey on impact and learning’s of the online courses on the present era. Procedia Computer Science, 172, 82–91. https://doi.org/10.1016/j.procs.2020.05.167.
Bastemur, S., & Bastemur, E. (2015). Technology Based Counseling: Perspectives of Turkish Counselors. Procedia - Social and Behavioral Sciences, 176(1998), 431–438. https://doi.org/10.1016/j.sbspro.2015.01.493.
Burik, A. (2021). Using Technology to Help Students Set, Achieve, and Publicize Goals. Adult Literacy Education: The International Journal of Literacy, Language, and Numeracy, 3(1), 83–89. https://doi.org/10.35847/aburik.3.1.83.
Djannah, M., Zulherman, Z., & Nurafni. (2021). Kahoot Application for Elementary School Students: Implementations of Learning Process from Distance during Pandemic period of COVID 19. Journal of Physics: Conference Series, 1783(1), 012121. https://doi.org/10.1088/1742-6596/1783/1/012121.
Fatmawati, A. (2016). Pengembangan Perangkat Pembelajaran Konsep Pencemaran Lingkungan Menggunakan Model Pembelajaran Berdasarkan Masalah Untuk Sma Kelas X. EduSains, 4(2), 10. https://doi.org/10.23971/eds.v4i2.512.
Fu, Q. K., & Hwang, G. J. (2018). Trends in mobile technology-supported collaborative learning: A systematic review of journal publications from 2007 to 2016. Computers and Education, 119(July 2017), 129–143. https://doi.org/10.1016/j.compedu.2018.01.004.
Geng, S., Law, K. M. Y., & Niu, B. (2019). Investigating self-directed learning and technology readiness in blending learning environment. International Journal of Educational Technology in Higher Education, 16(1), 17. https://doi.org/10.1186/s41239-019-0147-0.
Harahap, M., & Siregar, L. M. (2018). Mengembangkan sumber dan media pembelajaran. Educational, January, 10. https://doi.org/10.13140/RG.2.2.19282.86721.
Hosen, M., Ogbeibu, S., Giridharan, B., Cham, T.-H., Lim, W. M., & Paul, J. (2021). Individual motivation and social media influence on student knowledge sharing and learning performance: Evidence from an emerging economy. Computers & Education, 172. https://doi.org/10.1016/j.compedu.2021.104262.
Huda, A. K., Reffiane, F., & Untari, M. F. asri. (2019). Keefektifan Model Pembelajaran Tebak Kata Terhadap Hasil Belajar Ipa Siswa Kelas III SD Negeri Rejosari 03 Kota Semarang. Malih Peddas (Majalah Ilmiah Pendidikan Dasar), 8(2), 171. https://doi.org/10.26877/malihpeddas.v8i2.3072.
Jamaludin, G. M., Supriatna, D., & Burhani, A. Z. (2020). the Effect of Online Learning System During the Covid-19 Pandemic on Students’ Learning Motivation and Interest in Learning. Jurnal Tatsqif, 18(2), 169–182. https://doi.org/10.20414/jtq.v18i2.2795.
Lauc, T., Jagodić, G. K., & Bistrović, J. (2020). Effects of Multimedia Instructional Message on Motivation and Academic Performance of Elementary School Students in Croatia. International Journal of Instruction, 13(4), 491–508. https://doi.org/10.29333/iji.2020.13431a.
Lestari, M. Y. W., Musarokah, S., & Prashanty, A. D. (2020). Using Technology in English Teaching of Pre-Service Teachers in 4.0 Industrial Revolution Era. ETERNAL (English Teaching Journal), 11(1), 75–81. https://doi.org/10.26877/eternal.v11i1.6072.
Mahnun, N. (2012). Media Pembelajaran (Kajian terhadap Langkah-langkah Pemilihan Media dan Implementasinya dalam Pembelajaran). An-Nida’, 37(1), 27–35. https://doi.org/10.24014/an-nida.v37i1.310.
Man, J. C. de, & Strandhagen, J. O. (2018). Spreadsheet Application still dominates Enterprise Resource Planning and Advanced Planning Systems. IFAC-PapersOnLine, 51(11). https://doi.org/10.1016/j.ifacol.2018.08.423.
Molin, F., Haelermans, C., Cabus, S., & Groot, W. (2020). Do feedback strategies improve students’ learning gain?-Results of a randomized experiment using polling technology in physics classrooms. Computers & Education, 175. https://doi.org/10.1016/j.compedu.2021.104339.
Muhson, A. (2010). Pengembangan Media Pembelajaran Berbasis Teknologi Informasi. Jurnal Pendidikan Akuntansi Indonesia, 8(2), 2. https://doi.org/https://doi.org/10.21831/jpai.v8i2.949.
Nagle, B. M., Menk, K. B., & Rau, S. E. (2018). Which accounting program characteristics contribute to CPA exam success? A study of institutional factors and graduate education. Journal of Accounting Education, 45. https://doi.org/10.1016/j.jaccedu.2018.09.003.
Nawantara, R. D., Arofah, L., & Setyaputri, N. Y. (2020). Self-Instruction Technical Guidelines to Improve High School Students’s Self-Discipline. 387(Icei), 361–365. https://doi.org/10.2991/icei-19.2019.86.
Ningsih, S. Y., & Gustimalasari, G. (2018). Penggunaan Strategi Pembelajaran Aktif Everyone Is a Teacher Here (Eth) Terhadap Kemampuan Pemahaman Konsep Matematika Siswa Kelas Vii. MES: Journal of Mathematics Education and Science, 4(1), 95–100. https://doi.org/10.30743/mes.v4i1.876.
Ottenbreit-Leftwich, A. T., Kwon, K., Brush, T. A., Karlin, M., Jeon, M., Jantaraweragul, K., & Guo, M. (2021). The impact of an issue-centered problem-based learning curriculum on 6th grade girls’ understanding of and interest in computer science. Computers and Education Open, 2. https://doi.org/10.1016/j.caeo.2021.100057.
Prasetyo, G., Hidayatullah, M. F., Akhyar, M., Wiranto, & Perdana, R. (2020). Strengthening Students’ Character Through Multimedia Learning In Primary Schools Education: Systematic LiteraturPrasetyo, G., Hidayatullah, M. F., Akhyar, M., Wiranto, & Perdana, R. (2020). Strengthening Students’ Character Through Multimedia Learning In . Humanities & Social Sciences Reviews, 8(3), 268–277. https://doi.org/10.18510/hssr.2020.8328.
Pratiwi, I., Suartama, I. K., & Tegeh, I. M. (2016). Pengembangan E-Learning dengan Model Prototype Berorientasi Model Pembelajaran Inquiry Siswa Kelas VII SMPN 2 Negara. Jurnal Edutech Undiksha, 4(2). https://doi.org/10.23887/jeu.v4i2.7615.
Puspitarini, Y. D., & Hanif, M. (2019). Using Learning Media to Increase Learning Motivation in Elementary School. Anatolian Journal of Education, 4(2), 53–60. https://doi.org/10.29333/aje.2019.426a.
Putra, R. W. P. (2021). Improving the Students’ Motivation in Learning English through Google Meet during the Online Learning. English Learning Innovation, 2(1), 35–42. https://doi.org/10.22219/englie.v2i1.14605.
Rahayu, N. D., Zulherman, Z., & Yatri, I. (2021). Animated Video Media Based on Adobe After Effects ( AEF ) Application : An Empirical Study for Elementary School Students. Journal of Physics: Conference Series, 1783(1), 012116. https://doi.org/10.1088/1742-6596/1783/1/012116.
Saripudin, E., Sari, I. J., & Mukhtar, M. (2018). Using Macro Flash Animation Media on Motion Material to Improve Learning Achievement for Learning Science in Junior High School. Jurnal Penelitian Dan Pembelajaran IPA, 4(1), 68–75. https://doi.org/10.30870/jppi.v4i1.3316.
Satria, M. R., & Fatmawati, A. P. (2021). Penyusunan Laporan Keuangan Perusahaan Menggunakan Aplikasi Spreadsheet (Pada Pd Beras Padaringan). Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 3(2), 146–164. https://doi.org/10.32670/fairvalue.v3i2.146.
Sert, N., & Boynueğri, E. (2017). Digital technology use by the students and english teachers and self-directed language learning. World Journal on Educational Technology: Current Issues, 9(1), 24. https://doi.org/10.18844/wjet.v9i1.993.
Setyowati, A., Efendi, A., & Basori, B. (2018). The Analysis of Reward Systems Implementation in Basic Network Course: Case Study of a Vocational School in Solo, Central Java. IJIE (Indonesian Journal of Informatics Education), 2(1), 57. https://doi.org/10.20961/ijie.v2i1.13198.
Silaban, R. A., & Rizal, F. (2020). The Development of Program Logic Control (PLC) Trainer Media in Vocational High Schools. Journal of Education Research and Evaluation, 4(2), 121. https://doi.org/10.23887/jere.v4i2.24606.
Sudjimat, D. A., & Luchyto. (2019). Effect Of Work-Based Learning Model On Students’ Achievement Motivation. Jurnal Pendidikan Teknologi Dan Kejuruan, 25(2). https://doi.org/10.21831/jptk.v25i2.24416.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.CV.
Sulindawati. (2021). Development Media Analysis in Financial Statements Learning Practices of Hospitality Entities Through Spreadsheet. https://doi.org/10.4108/eai.1-10-2020.2304926.
Tafonao, T. (2018). Peranan Media Pembelajaran Dalam Meningkatkan Minat Belajar Mahasiswa. Jurnal Komunikasi Pendidikan, 2(2), 1–13. https://doi.org/10.32585/jkp.v2i2.113.
Tafqihan, Z. (2011). Karakteristik Dan Pemilihan Media Pembelajaran Dalam E-Learning. Cendekia: Jurnal Kependidikan Dan Kemasyarakatan, 9(2), 141–154. https://doi.org/10.21154/cendekia.v9i2.871.
Undiksha. (2017). Pedoman Studi Program Sarjana dan Diploma Universitas Pendidikan Ganesha.
Widiana, I. W., & Rendra, N. T. (2020). The Effectiveness of the Learning Model Oriented Towards the Dimensions of Knowledge and Cognitive Processes. Journal of Education Research and Evaluation, 4(4), 304. https://doi.org/10.23887/jere.v4i4.30041.
Wu, D., Wang, H., Huang, L., & Wang, Y. (2021). Computer aided machining fixture design algorithm and software based on case learning for near-net-shaped jet engine blade. Journal of Manufacturing Processes, 69. https://doi.org/10.1016/j.jmapro.2021.07.057.
Yasdar, M., Djafar, S., Elihami, E., & Faisal, F. (2019). Teaching Methods Used by Teachers in Primary Schools Inclusive. Edumaspul - Jurnal Pendidikan, 3(1), 38–47. https://doi.org/10.33487/edumaspul.v3i1.81.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with the Journal of Evaluation and Research in Education (JERE) agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) 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) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Access)