Development of Applications for Making Evidence-Based Accounting Practice Modules

Abstract

Application development is needed to create transaction evidence-based basic accounting practice modules to increase learning effectiveness. The research problem is how to develop an application to create transaction evidence-based basic accounting practice modules? The general objective of this research is to produce an application for making transaction evidence-based basic accounting practice modules. The specific aims of this research are 1) to analyze the need for application development with Microsoft Excel for creating basic accounting practice modules; 2) to produce applications for creating basic accounting practice modules; 3) to analyze the test results of experts and users of the Microsoft Excel application for evidence-based basic accounting practice modules. The research step includes planning, production, and evaluation (PPE). The research procedure consists of three stages, namely: 1) planning, which includes determining modules and analyzing application requirements; 2) production, namely application development with Microsoft Excel to produce a basic accounting practice module based on transaction evidence; and 3) assessment, namely by conducting application testing with Microsoft Excel by experts and application users. The data used in this research is quantitative such as application testing data with Microsoft Excel by experts and users. The quantitative analysis technique used is percentage analysis. The research results showed that the application for making transaction evidence-based basic accounting practice modules consisted of three main parts, namely files, data input and transaction documents, and assignments. This application has met the technical and operational feasibility requirements for making transaction evidence-based basic accounting practice modules.