Accounting Learning Model with Independent Method for Employer of Micro Accounting Institution
Keywords:
pengembangan pembelajaran, belajar mandiri, akuntansi.Abstract
This study aimed to developing of accounting instructional model that can be functioned to overcome the problem of ineffectiveness in accounting instructional system at the Micro Finance Institutions in Indonesia. The development of instructional model that is used in this study is referred to Project MINERVA Instructional System Design created by Tracey (1967). According to the evaluation of experts in design, content, and instructional media, the product of development declared conceptually as feasible to funtionaed as accounting learning material at the Micro Finance Institutions. Technically, from 25 subject of experiment field, it is obtained the average post test score is 81.36 while the average pre test score is 46.84. Using the formula of Wilcoxon Signed Rank Test through the program of SPSS, it is found that the value of Z = -4.377 of significance level .000. This means there is a significance difference between the pre test and the post test.
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