Innovation on Teaching-Learning Technology based on Visual and Simulation to Improve the Effectiveness and Efficiency in Teaching-Learning Financial Accounting Processes

Endah Suwarni and Bambang Budiprayitno

The purpose of this research is to find out whether the effectiveness and efficiency in teaching-learning financial accounting in State Polytechnic of Malang (Polinema) can be improved through visualization and simulation method. The research background is that the teaching and learning process of financial accounting courses is not effective and efficient because it still uses conventional methods; i.e. through lecturing method without teaching aids that can visualize and simulate the materials taught. It makes the students hardly understand the materials. This is a laboratory experiment research involving 156 students consisting of 3 classes of DIII students and D IV students. 2x3 factorial design is used as the design of this research. The measurement of the effectiveness is determined through the scores on test results and the improvement on the effectiveness is tested with one way ANOVA. To know the effect of the treatment, Post Hoc Test with the Sheffe method is used. Adoph Flash CS3 software is used for the visualization design. Manipulation check adopts Ghost (1997) instrument is manipulated to develop the visualization media, started from material review, slide designs of the materials, written tests, pilot tests, revision needed until the slides are ready to be presented. The eexperiments show that teaching-learning process using visualization and simulation is more effective than the conventional one. The increase of the teaching-learning effectiveness is shown through the significant increase in the average test scores. Seen from the result of the comparison, the proper teaching-learning method for D3 students is visualization and simulation. While the D IV students shows the same grades of effectiveness between Visualization and visualization with simulation.

Volume 11 | Issue 11

Pages: 142-149

DOI: 10.5373/JARDCS/V11I11/20193179