This study aims to develop an electronic accounting module with a feasible and effective problem-solving approach to improve students' critical thinking skills in distance learning. This Research and Development (RnD) use the Borg & Gall development model. The feasibility test was carried out by the material, media and teachers as well as students with a pretest and posttest to determine its effectiveness. Data were analyzed using the N-Gain test, Prerequisite Test in the form of normality and homogeneity, including Independent t-test to test the hypothesis. This research produces an accounting e-module product that can be accessed using a flipped book application. This product is declared feasible and effective to improve students' critical thinking skills at SMK Negeri 1 Makassar. The results of the effectiveness test by calculating the N-Gain showed the average value of the experimental class was 56.80, while the average value of the control class was 28.77. The results of the independent t-test analysis also yielded sig values. (2-tailed) <0.05, so the conclusion is that there is a difference in students' critical thinking skills between the experimental class that uses the product and the control class that does not use the product.
This research aims to demonstrate a theoretical review of information technology used on education in Indonesia in since 2017 to 2020 and review the areas that have been researched to give an overview of the potential subsequent studies. areas of study that have been researched to give an overview of the potential subsequent studies. This study used a qualitative methods of systematic literature review of Denyer and Tranfield models which is divided into 5 systematic steps. From the documents found, demonstrated that the utilization of information technology in the field of education in Indonesia throughout the year 2017-2020 has experienced a surge in innovation in the field of development of learning media and education governance facilities. These developments are mostly solutions to solve contextual problems in research approach, dominance of development and survey is inversely proportional to the case study method, action research phenomenology, and evaluation. In the research object, policy evaluation sector, learning evaluation, and quality assurance have not been lifted as a research object. These sectors have the potential to be objects in future research.
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