PENGEMBANGAN MEDIA KOMIK DIGITAL AKUNTANSI PADA MATERI MENYUSUN LAPORAN REKONSILIASI BANK UNTUK SISWA SMK

Yuliana Faridatul Hidayah, Siswandari Siswandari, Sudiyanto Sudiyanto

Abstract


This study aimed to develop accounting digital comic media in the material of writing bank reconciliation reports for XI grade of students of vocational secondary school that is feasible to be used in the learning process. This study was a research and development refered to Borg and Gall’s model, with three stages of research namely preliminary study stage, product design development and product validation. The subject of the research were students XI grade of SMK Muhammadiyah 3 Gemolong. Data collection techniques included observation, interviews, questionnaires, and validation of expert teams. The results revealed that the process of accounting learning in SMK Muhammadiyah 3 Gemolong had not used technology-based media optimally. The product design of accounting digital comic media was validated by expert teams of media, material, linguist, and practitioners (accounting teachers). Based on the validation of expert team, the accounting digital comic media included into the very well category and comformed with media feasibility criteria. To conclude, this accounting digital comic media can be tried out in the next stage and used in accounting learning process at vocational secondary school

 

Abstrak:

 

Penelitian ini bertujuan untuk mengembangkan media komik digital akuntansi dengan materi menyusun laporan rekonsiliasi bank untuk siswa kelas XI SMK yang layak dipergunakan dalam proses pembelajaran. Penelitian ini merupakan penelitian dan pengembangan yang mengacu pada model Borg dan Gall dengan tiga tahapan penelitian yakni tahap studi pendahuluan, pengembangan desain  produk dan validasi produk. Subjek penelitian ini adalah siswa kelas XI SMK Muhammadiyah 3 Gemolong. Teknik pengumpulan data yang digunakan meliputi observasi, wawancara, angket, dan validasi tim ahli. Berdasarkan hasil penelitian yang telah dilakukan sebelumnya, proses pembelajaran akuntansi di SMK Muhammadiyah 3 belum memanfaatkan penggunaan media berbasis teknologi secara optimal. Pengembangan desain produk (prototipe) media komik digital akuntansi telah divalidasi oleh tim ahli dengan hasil penilaian dari ahli media, ahli materi, ahli bahasa, dan praktisi. Berdasarkan validasi oleh tim ahli, media pembelajaran komik digital akuntansi ini termasuk dalam kategori sangat baik dan sesuai dengan kriteria kelayakan media. Dengan demikian, media komik digital akuntansi ini dapat diujicobakan pada tahapan selanjutnya dan digunakan dalam proses pembelajaran akuntansi di SMK.


Keywords


learning media, digital comic, accounting, vocational secondary school, media pembelajaran, komik digital, akuntansi, SMK

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DOI: http://dx.doi.org/10.24832%2Fjpnk.v2i2.588

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