服务公司会计周期教材的发展,以支持SMK国家2的会计X类科学学习

Reynaldo Juniors, Joni Susilowibowo
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引用次数: 1

摘要

在2013年修订的课程中,教学和学习活动要求学生在学习过程中更加主动。此外,教师需要有与技术进步有关的教材,涉及基本能力和科学方法,并根据学生的需要进行调整。本研究旨在以电子书形式制作教材产品,并分析服务公司会计循环电子书教材的可行性。本研究使用Thiagarajan、Semmel、Semmel开发的4D模型(定义、设计、开发和传播),但本研究只进行到开发阶段。本文研究人员使用的研究工具是开放式问卷调查,包括媒体专家、图形专家和语言学家的研究表,并附上媒体专家、图形专家和语言学家的验证表。研究人员使用的分析技术包括对研究表的分析,研究表将与验证表分析一起进行描述性分析,验证表分析将使用李克特量表进行分析,这是研究规定中的规定。材料专家的评价合格率为89.51%,合格程度良好。92.66%的语言学家和96.01%的图形专家也显示出更高的资格水平。因此,从三个组成部分中,得到的平均值为92.72%,合格水平为优等。本研究认为,以科学的方法开发的电子书,包含了服务公司会计周期的资料,是非常值得在教学活动中使用的。
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Pengembangan Bahan Ajar E-book Pada Materi Siklus Akuntansi Perusahaan Jasa Sebagai Pendukung Pembelajaran Saintifik Kelas X Akuntansi Di SMK Negeri 2 Tuban
In the 2013 revised curriculum, teaching and learning activities require student to be more active in the learning process. In addition, teacher is required to have teaching materials that linked to technological advances that refer to basic competencies and scientific approach, adjusted for the student needs. This research aims to create a product in the form of an e-book for teaching materials and analyze the feasibility of e-book teaching materials about service company accounting cycle. This research used 4D model (define, design, develop and disseminate) that developed by Thiagarajan, Semmel, and Semmel, but this research is only carried out until the develop stage. The research instrument used by researchers in this article is an open poll which consists study sheet of media expert, graphic expert and linguist as well as enclosed that also consists validation sheet of media expert, graphic expert and linguist. The analysis technique used by the researcher consists of analysis of study sheets, which will be analyzed descriptively along with validation sheet analysis that will be analyzed using Likert scale as stipulation in the research provisions. The assessment results obtained from material expert by 89.51%, it has a splendid eligibility level. 92.66% from linguist and 96.01% from graphic expert are showing also a superior eligibility level. Thus, from the three components, it was obtained average of 92.72% with the splendid eligibility level. This research concludes that e-book, that has developed with a scientific approach, that contain service company accounting cycle material, is stated  very worthy to be used in teaching learning activities. 
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