Development of Pocket Book Accounting Based E-Learning Media
with Student Center Approach
Suci Rohayati and Han Tantri Hardini
Universitas Negeri Surabaya
Keywords: pocket book based e-learning, Journal adjustment, expert validation.
Abstract: Classroom learning activities require creativity and innovation, especially in delivering materials in the
classroom. Innovation and creativity of lecturers will affect learning, especially in terms of students'
understanding of service journal entry adjustment materials. Digital pocket book is a form of media
development of lecturers in increasing interest and motivation of students in the class so that students are
more active. The purpose of this development is to determine the feasibility of E-learning based pocket book
by material experts and graphic media experts, as well as to find out the student's response to the pocket book.
This type of research is a research of development of ADDIE (Analysis, Design, Development,
Implementation, and Evaluation) model. Data analysis techniques used the results of the review and validation
of material experts and media experts and student response results. The results of validation from the material
experts obtained a score of 87.5% with very worthy category. The results of validation from the media expert
obtained a score of 85.75% with very worthy category. While the student response of 87.08% with very good
category. The average percentage of all experts' validation is 86.77% with very worthy criteria.
1 INTRODUCTION
The era of globalization requires the existence of
qualified human resources (HR) quality, competitive
in every field with a vision of excellence,
professionalism, looking ahead, self-confidence and
high self-esteem and have the skills that fit as needed.
Appropriate form teaching in the face of the era of
globalization is to use technology through the online
system or in other words teaching through the Internet
network. The government seeks to address the
changes by developing KKNI curriculum for
universities. It is hoped that the development of the
curriculum can create a generation that is ready to
face future changes that have a positive role to the
world of education. Development of science and
technology will further encourage renewal efforts in
the utilization of technology results in the learning
process. Arsyad (2011).
According to Suprianto (2010), the current
learning activities can not only be done in the class-
room or library. The advancement of the world
(especially internet) has given the possibility of
creating virtual class (e class) in the form of e-
learning, in which a teacher can manage the learning
process and students can do learning activities as it is
done in Classes with e-learning, learning activities
such as reading learning materials working on
problems and tasks, discussing with others and
teachers, doing all experiments in the form of
simulations and others. Through e-learning facilities,
teachers can present learning materials, providing
external learning re-sources to enrich the repertoire of
online reading. The use of e-learning in college
learning is highly recommended. According to Kala,
et al (2010) in Vountilainen, et al (2016) explains that
the purpose of e-learning is to develop online learning
to be oriented to improve students and instructional
instruction so as to enhance constructivism of
learners.
According Sadiman (2012) Learning media can
be defined as a tool in the form of physical and
nonphysical used as an intermediary between
teachers and students in understanding learning
materials to be more effective and efficient so that the
670
Rohayati, S. and Hardini, H.
Development of Pocket Book Accounting Based E-Learning Media with Student Center Approach.
In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship (ICEEE 2017), pages 670-675
ISBN: 978-989-758-308-7
Copyright © 2017 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
lesson learned more quickly accepted students in-tact
and attract students To learn more as well as to
improve the quality of learning. Learning media as
part of advocacy technology has potential benefits in
solving learning problems: improving educational
products, providing more individualized learning
opportunities, providing a more scientific basis for
learning and education processes more directly,
Asyhar (2014).
The criteria in the election of the media developed
should take into account the goals to be achieved, the
characteristics of the students, the de-sired type of
stimulus, the state of the background or the
environment and the extent of the range to be served
(Sadiman, 2010). According to Arsyad (2011) the
common traits contained in the media are (1)
Educational media has a physical sense that is known
today as hardware (hardware), which is an object that
can be seen, heard, or touched with the five senses;
(2) The educational media has a non-physical
understanding known as software (soft-ware) that
contains the message contained in the hardware that
is the content to be conveyed to the students; (3) The
emphasis of educational media is on visual and audio;
(4) The educational media has auxiliary tools in the
learning process both inside and outside the
classroom; (5) Educational media used in the context
of communication and interaction of teachers and
students in the learning process (6) Educational media
can be used in bulk (e.g. radio, television), large
groups and small groups (e.g. film, slide, video, OHP)
, or individual (e.g. module, computer, radio tape /
tape, video recorder); (7) Attitudes, per-artificial,
organization, strategy, and management related to the
application of a science.
Media development in the form of a pocket book
is necessary because the pocket book has a small size,
lightweight, can be stored in pocket and practical to
carry and read (Sulistyani, 2013). Ac-cording to the
dictionary of Great Bahasa Indonesia (2008), my
pocket but is a small book that can be stored in a
pocket and easy to carry anywhere. To-day electronic
books are in great demand because of their small size
compared to conventional books and E-Books
generally have search features, so words in electronic
books can be quickly searched and found. In addition,
the source of legal electronic books in Indonesia is not
much, among others released by the Ministry of
National Education (now the Ministry of National
Education) with the opening of Electronic Pocket
Book Accounting for student.
According to Morineau, et al (2005) e-book can
potentially improve access to knowledge, especially
in distance learning. Ardiansyah (2013) states that the
electronic book (abbreviated E-Book) or digital book
is the book displayed on the computer screen. If the
book generally consists of a collection of papers that
can contain text or images, then the electronic book
contains digital information that can also be texts or
images. This research is supported by research from
Putri (2014) entitled Development of Pocket Book as
Learning Media on Special Journal Material of
Accounting Company Cycle at SMK Ketintang
Surabaya. The results of the research are very
feasible. While the relationship between the
development of electronic pocket books on learning
outcomes is the result of research Anori, et al (2013)
that the use of electronic textbooks in learning modes
improve student learning outcomes. This is because
in the electronic textbook present’s material equipped
with video and animation. Videos and animations
display physical symptoms that students cannot see
while in class. Various applications of the material
being studied are displayed through these videos and
animations. However, previous research results do
not support the development of the need for e-books.
The result of research of e-book effect on students'
learning result is Morineau research (2005) shows
that electronic e-book obstruct sensory ability / recall
the relationship of information learned by students,
but for textbook is not so. The existence of textbooks
improves reading ability and better remembering
abilities. Based on observations made by researchers
on the study program of accounting education force
2016 that all students already have mobile phones and
majority based on android both to help search for
lecture materials as well as for communication. The
advantages of using digital pocket book application
based on E-learning is its user friendly nature is easy
to use in operation, practical users and not too much
space in the system to install this application. The
utilization of E-learning has not been applied to all
subjects, especially in the introductory accounting
courses in the accounting education program. Based
on the above background, then for the formulation of
the problem in this research are: How is the feasibility
of e-learning based pocket book according to experts
and how the student’s response with the existence of
pocket book based on E-learning on learning
introductory course?. The purpose of this study is to:
Know the feasibility of the product in the form of
pocket book based on E-learning and to know the
respond of students to the pocket book based on E-
learning for the introductory course of accounting.
Development of Pocket Book Accounting Based E-Learning Media with Student Center Approach
671
2 METHODS
This research is a research development or Research
and Development (R & D) that serves to develop
electronic digital pocket book. In this study,
researchers used the type of development of the
ADDIE (Analysis-Design-Develop-Implementation-
Evaluation) model developed by Reiser and Mollen-
da.
The researcher has modified the development
stage of the ADDIE model, which consists of front-
end analysis that aims to bring up the required
problems, namely the use of inappropriate gadgets in
supporting the learning process after it performs
problem analysis, and needs analysis and ultimately
raises the learning objectives. Subject of the
experiment in this study 1) material experts, 2) media
experts, 3) 20 mahadiswa as respondents. This re-
search got data of quantitative and qualitative data.
The preparation of pocket-based e-learning material
is assessed feasibility by experts, material experts and
media experts. Based on the assessment of experts
conducted a limited trial, which aims to deter-mine
the response of students to the e-learning based e-
book.
Instruments for data collection using an open
questionnaire for review and using closed
questionnaires for validation and student response
questionnaires. The researcher analyzed the material
and graphic expert's review sheet in qualitative
descriptive. Then the expert validation sheet and
student response questionnaire were analyzed by
quantitative descriptions. From the results of the
analysis, will be obtained conclusions about the
responses and opinions of students on the media book
pocket-based e-learning using Likert scale with the
following criteria:
Table 1: Interpretation criteria student opinion.
Percentage (%)
Criteria
0-20
Not very good
21-40
Not Good
41-60
Enaugh
61-80
Good
81-100
Very Good
Source : Riduwan (2013)
3 RESULTS AND DISCUSSION
3.1 Result
3.1.1 Process Development
In the analysis phase there are two analyzes that led
to the existence of learning objectives of problem
analysis and needs analysis. The analysis stage of the
problem in the 2016 accounting study program is that
students are allowed to use cellular phones to support
learning, but in fact the students abuse the use of cell
phones to access the internet (social media). With the
development of technology, students have a tendency
to pay less attention to the material in the class so that
less understanding of materials and students more
focus smartphone. The introductory course of
accounting, especially the material of adjusting
entries, is difficult for some students. Serving
students feel bored when doing learning because they
are more interested in doing other things like chatting
with friends or doing other activities with their
smartphone. The reduced motivation and interest in
student learning due to the more interesting
smartphone than the book so to be anticipated by
making teaching materials that utilize smartphones
with android operating system.
The preparation of materials, questions, and
discussions in this pocket book is made by itself with
various references. The collection of backgrounds,
fonts, images, and buttons the images presented in
this digital pocket book are partially designed by the
researchers themselves. Images combined with
drawings of results from various sources. The
collection of images, fonts and buttons is mostly
downloaded from the web dafont.com and icon
finder. The creation and combining of images is done
using the Photo Scape program. The E-Learning-
based e-booklet is built using hardware with 320 GB
hard disk specifications, 4 GB RAM, and Windows 8
operating system. All components that have been
prepared at the design stage are then assembled into a
single unit using Adobe Flash. Components
assembled into a single piece of teaching materials in
accordance with the storyboard that has been made
before.
Development stage at this stage presented the
results of data collection from the study of material
experts, linguists, and media experts on digital pocket
book products, then revised according to the input
given. The revised results based on the input of the
material experts, linguists, and media experts will
produce products which will be further validated by
ICEEE 2017 - 2nd International Conference on Economic Education and Entrepreneurship
672
material experts, linguists and media experts to
determine the feasibility of teaching materials before
being tested. The material review stage was
conducted by two experts, namely Rochmawati,
S.Pd., M.Ak, a lecturer in Accounting Education. The
study phase of the expert Media is reviewed by Dr.
Agung Listiadi, M.Ak according to eligibility criteria.
Implementation phase at this stage after the validated
product according to the eligibility criteria has been
completed, then conducted limited trials to 20
students. Then do a questionnaire analysis with
quantitative descriptive technique. The following is a
table 2 and 3 about the validation results of the
material experts and electronic media pocket book
experts.
Table 2: Expert validation results material digital pocket
book electronics.
Components
Assessed
Percentage
(%)
Quality of Content
and Purpose
Accuracy
88
Importance
86
Completeness
87
Interest / Attention
89
Compatibility
90
Average Feasibility
Components
Contents
88
Instructional
Quality
Provide learning
opportunities
87
Provide help to
learn
88
Motivating Quality
87
Instructional
Flexibility
86
Average
Instructional
Quality
Components
87
Recapitulation of
average validation
from material
experts
87,5
Source: Data processed by researchers (2017)
Table 3: Validation results of media electronic digital
pocket book.
Components
Assessed
Percentage
(%)
Information
Technical Quality
Legibility
85
Very Worthy
Easy to use
87
Very Worthy
Display Quality
86
Very Worthy
Quality of Program
Management
85
Very Worthy
Average Technical
Quality
Components
85,75
Very Worthy
Source: Data processed by researchers (2017)
3.1.2 Student Response
Student response is obtained from product trial. In
this activity, students explained about the product
then the researcher distributed the product of
development result in the form of E-Learning pocket
Book to be tested to the student. Then ask students to
give opinions and assessment of the product
development by way of fill out a questionnaire
student response.
Table 4: Result of student response questionnaire.
No
Worthiness
Component
Percentage
Criteria
1
Quality of Content
and Purpose
85%
Very Good
2
Instructional Quality
87,5%
Very Good
3
Technical Quality
88,75%
Very Good
Average
87,08 %
Very Good
Source: Data processed by researchers (2017)
3.1.3 Eligibility of a Digital Pocket Book and
Limited Test Results
The following data results recapitulation validation of
digital pocket book:
Table 5: Validation results and product trials.
No
Information
Percentage
Criteria
1
Material
Validation
87,5 %
Very worthy
2
Media
Validation
85,75%
Very worthy
3
Student
Response
87,08%
Very Good
Average
86,77
Very Worthy
Source: Data processed by researchers (2017)
Development of Pocket Book Accounting Based E-Learning Media with Student Center Approach
673
3.2 Discussion
3.2.1 Development Process
Overall for the development process of E-Learning
based pocket book as the introductory subject of
accounting journal entry adjustment has been
implemented in accordance with the development
model of ADDIE consisting of stage of Analysis
(Analysis), Design stage, Development stage ),
Implementation stage (Implementation), and
evaluation stage developed by Reiser and Mollenda.
Sugiyono (2013), states that research and
development (R & D), is a research method that
produces new products to test the effectiveness of a
product.
3.2.2 Stage Analysis (Analysis)
At this stage the problem analysis and the analysis of
needs, which will result in learning objectives. The
accounting education program allows students to use
smartphones in support of learning, but in fact
students misuse the use of such smartphones to access
the internet (social media). Along with technological
developments, students have a tendency to connect
with mobile communication devices or smartphones.
This resulted in the students less understanding of the
taught, no attention to the explanation of lecturers,
and students only focus on their respective smartpho-
ne. As Oktiana's (2015) research puts that students
tend to abuse the use of smartphones in the learning
process.
The tendency to decrease interest in student
learning due to more interesting smartphone than
book can be anticipated by making learning media
utilizing smartphone with android operating system.
Needs analysis based on problem analysis, lecturers
need teaching materials that can motivate students in
learning activities. According to Prastowo (2014),
teaching materials are needed to improve the learning
process more effectively and interactively. E-
Learning based pocket book is appropriate to
motivate students in learning.
3.2.3 Formulation of Learning Objectives
The purpose of this stage is to determine the learning
objectives by using an E-Learning based e-book, by
introducing this application, so that students are
motivated to learn and broaden their horizons. The
results of the formulation of learning objectives by
using a pocket book based on E-Learning for
adjusting entries will be used as the basis for the
preparation of pocket book design as supporting
teaching materials.
3.2.4 Stage Design (Design)
At this stage, a pocket book design based on E-
Learning as supporting teaching materials will be
developed. E-Learning pocket booklets are prepared
according to the presentation stage. The design of the
material content in the material of the book of pocket
book is adjusted to the material presented into the
instructional material of the pocket book as done by
Putri (2014) in his research that the design of learning
objectives must be in accordance with the concept of
material that has been designed by researchers. The
E-Learning e-booklet contains a summary of
material, sample questions, and practice questions.
3.2.5 Development Stage
Solutions that have been designed are realized in the
development stage. At this stage is reviewed by
material experts and media experts.
3.2.6 Implementation Phase
At this stage, E-Learning pocket book that has been
declared valid by experts will be done limited data
retrieval to 20 students of accounting education at
Faculty of Economics Unesa. The above development
stage has been done in accordance with ADDIE
Analysis (Analysis), Design phase (Design),
Development stage (Development), Implementation
stage (Implementation), and evaluation stage. The
result of this development resulted in electronic
pocket electronic book with a very decent category.
Student response to the development of electronic
pocket book is also very good category. Thus, with
the development of this pocket book is expected to
provide benefits for the learning media are expected
to improve student learning outcomes accounting
education program. It is expected to contribute to the
development of learning such as the results of
research Anori, et al (2013) and Jayakumar, et al
(2015). The benefits of electronic pocket book is this
book in the form of not printed with the aim of
incorporating elements of ICT in teaching materials
and allows students to interact directly can be brought
wherever the students are located because it can be
accessed via the internet. Similarly, as expressed by
Jayakumar, et al (2015) the benefits obtained by
students with the electronic facilities include Ease of
access, Flexibility of learning, Easily updatable,
Presented with multimedia, Economies of scale,
Personalized learning.
ICEEE 2017 - 2nd International Conference on Economic Education and Entrepreneurship
674
4 CONCLUSIONS
Based on the results of research and discussion, it can
be concluded the data as follows: worthiness e-
learning based pocket book based on validation of
material experts and media experts worthy to be
developed. Student response on the development of
e-learning based pocket book is very suitable to be
used as supporting teaching materials. Application
Pocket book based e-learning need to be developed
for other subjects as supporting teaching materials
This application should be installed on all other
smartphone operating system besides IOS (IPhone
Operating System).
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