DEVELOPMENT OF ANDROID BASED LEARNING MEDIA “MODAKTIF (INTERACTIVE ACCOUNTING MODULE)” FOR JOB ORDER COSTING METHOD MATERIALS IN SMK NEGERI 1 DEPOK 2020/2021

Abstract

This study aims to 1) develop an Android-based interactive accounting module learning media for job order costing method, and 2) determine the feasibility level of “MODAKTIF” accounting learning media based on material expert assessment, assessment of media experts, assessment of Accounting teachers, and the students of class XII AKL 2 SMK Negeri 1 Depok. This study uses the 4D model Research and Development (R&D) method. The results showed 1) The assessment by the material expert obtained a score of 4.84 “Very Good”with a percentage of 97% included in the “Very Feasible” category, 2) The assessment by media experts obtained a score of 4.13 “Very Good” with a percentage of 83% including the category “Very Feasible”, 3) The assessment by the learning practitioner (accounting teacher) obtained a score of 4.91 "Very Good” with a percentage of 98% “Very Feasible”, 4) The media developed was tested to 31 students of grade XI AKL 2 to know the response of students. The development test result scored 128.66 with a percentage of 83% belonging to the category “Very Feasible”. Based on the results of the assessment of the experts, the Android-based “MODAKTIF” learning media fulfills the criteria “Very Feasible” to be used as a learning medium for Accounting in the material for the cost of order method in SMK Negeri 1 Depok.

Keywords: Android, MODAKTIF, Accounting Learning Media