Implementasi E-Modul Akuntansi Biaya Sebagai Media Pembelajaran Digital Bagi Mahasiswa Jurusan Akuntansi
DOI:
https://doi.org/10.32493/abdilaksana.v7i2.60398Keywords:
E-Modul, Akuntansi Biaya, Media Pembelajaran Digital, Mahasiswa AkuntansiAbstract
Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh kebutuhan mahasiswa Jurusan Akuntansi terhadap media pembelajaran digital yang fleksibel, sistematis, dan mendukung pemahaman materi Akuntansi Biaya. Kegiatan dilaksanakan melalui metode pelatihan partisipatif yang meliputi pengenalan e-modul, demonstrasi penggunaan, praktik mandiri, diskusi, pendampingan, serta evaluasi melalui observasi, pre-test, post-test, dan angket respons mahasiswa. Hasil kegiatan menunjukkan bahwa implementasi e-modul membantu mahasiswa memahami konsep biaya, mengerjakan latihan, serta meningkatkan kemandirian belajar melalui akses materi yang dapat digunakan secara berulang. Dengan demikian, e-modul Akuntansi Biaya layak digunakan sebagai media pembelajaran digital pendukung, meskipun masih memerlukan pengembangan pada aspek interaktivitas, kelengkapan contoh kasus, dan dukungan teknis.
References
Al Ghatrifi, M. O. M., Al Amairi, J. S. S., & Thottoli, M. M. (2023). Surfing the technology wave: An international perspective on enhancing teaching and learning in accounting. Computers and Education: Artificial Intelligence, 4, 100144. https://doi.org/10.1016/j.caeai.2023.100144
Barnett-Itzhaki, Z., Beimel, D., & Tsoury, A. (2023). Using a Variety of Interactive Learning Methods to Improve Learning Effectiveness: Insights from AI Models Based on Teaching Surveys. Online Learning, 27(3). https://doi.org/10.24059/olj.v27i3.3575
Darpiyah, D.-, & Sulastri, S.-. (2023). The Effectiveness of Using an Interactive e-Module to Improve Learning Outcomes. JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), 8(2), 1. https://doi.org/10.17977/jabe.v8i2.47605
Dilaines, L. E., Astuti, E., & Yusdita, E. E. (2024). Improving Student Learning Outcomes Through Accurate Online Modules with the ADDIE Model. Journal of Education Technology, 8(2), 275–286. https://doi.org/10.23887/jet.v8i2.67576
Fahrurrozi, M., Mohzana, M., Mispandi, M., & Murcahyanto, H. (2023). Developing Basic Accounting E-Module Based on Scientific Approach in Vocational High Schools. Jurnal Kependidikan: Jurnal Hasil Penelitian Dan Kajian Kepustakaan Di Bidang Pendidikan, Pengajaran Dan Pembelajaran, 9(1), 356. https://doi.org/10.33394/jk.v9i1.7117
Grabinski, K., Kedzior, M., Krasodomska, J., & Herdan, A. (2020). Embedding E-Learning in Accounting Modules: The Educators’ Perspective. Education Sciences, 10(4), 97. https://doi.org/10.3390/educsci10040097
Krasodomska, J., & Godawska, J. (2021). E-learning in accounting education: the influence of students’ characteristics on their engagement and performance. Accounting Education, 30(1), 22–41. https://doi.org/10.1080/09639284.2020.1867874
Putri, A. K., & Hakim, A. R. (2025). Pengembangan E-Modul Interaktif Berbasis Heyzine Flipbook Yang Terintegrasi Dengan Accurate Education Guna Meningkatkan Hasil Belajar Praktikum Komputer Akuntansi Siswa Smk. Jurnal Pendidikan Akuntansi Indonesia, 23(01), 57–76. https://doi.org/10.21831/jpai.v23i01.83875
Salam, M., Awang Iskandar, D. N., Ibrahim, D. H. A., & Farooq, M. S. (2019). Service learning in higher education: a systematic literature review. Asia Pacific Education Review, 20(4), 573–593. https://doi.org/10.1007/s12564-019-09580-6
Tarigan, W. P. L., Sipahutar, H., & Harahap, F. (2023). The impact of an interactive digital learning module on students’ academic performance and memory retention. Computers and Children, 2(2), em004. https://doi.org/10.29333/cac/13654
Terblanche, W., Lubbe, I., Papageorgiou, E., & van der Merwe, N. (2023). Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. South African Journal of Accounting Research, 37(1), 35–61. https://doi.org/10.1080/10291954.2022.2101328
Tettamanzi, P., Minutiello, V., & Murgolo, M. (2023). Accounting education and digitalization: A new perspective after the pandemic. The International Journal of Management Education, 21(3), 100847. https://doi.org/10.1016/j.ijme.2023.100847
Additional Files
Published
Issue
Section
License
Copyright (c) 2026 Magfirah Wahyu Ramadhani, Nuraisyiah, Ambarwati Akib, Nurul Chalisa Majiding, Syahir Fadli

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

PUBLICATION ETHICS
FOCUS AND SCOPE
EDITORIAL TEAM
REVIEW PROCESS
CONTACT US
AUTHOR GUIDELINES


