The Development of Financial Accounting Learning Tools with Gall and Borg Model

Cipto Wardoyo,Reni Sovia Putri

doi:10.15294/dp.v12i2.13559

Abstract

This research aims to develop financial accounting learning tools namely; development of lesson plan, handouts, and learning media. The object of this research was the 11th grade students of accounting study program in Muhammadiyah 03 High Vocational School Singosari. The model of learning device development used Gall and Borg model. The stages were 1) Initial Needs Analysis; 2) Initial Product Developing; 3) Validation; 4) Product Revision I; 5) Limited Field Trial; 6) Product Revision II; 7) Field Trial; and 8) Final Product. The result of the research shows that the learning tools on financial accounting subject are valid/proper to be used. It is proven by the score of material expert judgment that is 82.8%, by the media expert that is 98.6%, by the education expert that is 86%, by the limited field trial (students and teachers ) that are 87.7% and 80.7%, and by Field trials that is 80.2%. In field trials, the development of learning tools can improve student learning outcomes. There are only 3 students who got their grades below the minimum mastery standard.

Highlights

Education is the process of forming and developing the power of reason, skill, and morality of life towards the potential possessed by every human being
The formula used as the measuring tool in assessing the validity of learning media using questionnaires, is using the formula developed by Akbar (2013), that is: information: P
The research results of Adi and Arief (2016) show the same thing that is Prezi learning media, peer, and parent’s socioeconomic condition influence on learning result of Service Company Accounting subject, both simultaneously and partially. This learning tools in financial accounting subject was developed by using a development model based on on Gall ang Borg (2004) that has been modified and adapted to field conditions, time, personnel, and budget constraints. there are eight steps in developing financial accounting learning tools, namely: (a) need analysis, (b) financial accounting learning tools design development (c) validation, (d) product revision I, (e) limited field trial, (f) product revision II, (g) field trial, and (h) final product

Summary

Introduction

Education is the process of forming and developing the power of reason, skill, and morality of life towards the potential possessed by every human being. An education is considered qualified if the educational process is effective so that learners gain meaningful experience for themselves, and the products of education are the individuals who are excellent and beneficial to society and development of nation. The advancement of science technology triggers the development of environmental, health, economy, and other aspects. The development of science and technology is an obligation to respond for everyone as it requires every individuals to better adapt to change (Wulandari & Mundilarto, 2016). The education world is one of the aspects that is required to respond quickly and appropriately towards the those development of technologies. Environmental changes outside the educational world, from the social, economic, technological, to political environments require the education world to rethink how these changes affect it as a social institution and how to interact with these changes (Sudibyo, 2011)

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Methods

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Conclusion