The Development of Contextual based Accounting E-Module to

Improve Students’ Learning Motivation

Eren Prinstin

, Puji Handayati

Graduated school of Universitas Negeri Malang

Universitas Negeri Malang

Keywords: E-module, Contextual

Abstract: This research and development aimed to create an electronic module of contextual based which able to

improve student's motivation. This development product used the modification of research and development

stages based on Borg and Gill statement, which consists of (1) analysis of initial needs (2) planning (3)

product developing (4) expert validation (5) product revision (6) main field testing (7) final product

revision. Quantitative and qualitative data were used as the type of this research. The content validation was

conducted by using questionnaire of scoring scale based on Likert’s scale. The last product of this research

and development was contextual based e-module which designed to increase students' motivation. Based on

the analysis of the overall validation, the overall percentage average was 89,69% which means valid. Based

on the test of Paired Sample T-Test, it showed that the significance was 0,000 < 0,05. Therefore, it can be

concluded that contextual based e-module is feasible and effective for the learning of accounting.

1 INTRODUCTION

The quality of life of a nation is determined by

educational factors. Education has an important role

in creating a smart, peaceful and democratic life.

Education is a manifestation of a dynamic and

developmental human culture. Therefore, changes or

developments in education are things that should

actually happen in line with changes in the culture of

life. Changes in the sense of improving education at

all levels need to be continuously carried out in

anticipation of future interests (Trianto, 2010: 1).

Recognizing the importance of education, the

government has made various efforts, one of which

is related to the development and improvement of

the curriculum. The 2013 curriculum used today is

the result of improvements and reinforcement of the

previous curriculum. The 2013 curriculum is aimed

at producing productive, creative, innovative and

effective Indonesian people; through strengthening

integrated attitudes, skills and knowledge (Mulyasa,

2014: 65). The 2013 curriculum is implemented at

all levels of school starting from SD / MI, SMP /

MTs, SMA / MA / SMK.

Vocational High Schools (SMK) are educational

institutions that equip students not only with

knowledge but also skills as a life skill. It aims to

prepare graduates as skilled and able to compete in

the world of work. Vocational students as Human

Resources who have superior competencies and

characters are needed in the era of globalization in

order to be able to compete in a healthy manner so

that they are able to develop competencies in their

entirety to survive and exist in this era. Therefore,

teaching materials both applicable theory and

practice must be given early, in the hope that SMK

graduates have the competency according to their

needs. Therefore, adequate education is needed and

designed based on real needs.

Based on this fact, contextual learning feels right

to represent it. Through this design, students will be

accustomed to building their own knowledge based

on real contexts that are meaningful to themselves.

Contextual learning (Contextual Teaching and

Learning) according to (Sanjaya in Sa'ud, 2008: 162)

is a learning approach that emphasizes the process of

full student involvement to be able to find material

that is learned and relate it to real life situations so as

to encourage students to be able to apply it in their

lives. In contextual learning the teacher tries to give

something tangible in accordance with the

environment around the child so that the knowledge

gained by the child in the classroom is the

Prinstin, E. and Handayati, P.

The Development of Contextual based Accounting E-Module to Improve Students’ Learning Motivation.

DOI: 10.5220/0008784400200026

In Proceedings of the 2nd International Research Conference on Economics and Business (IRCEB 2018), pages 20-26

ISBN: 978-989-758-428-2

knowledge that is built and owned by themselves.

That way, the application of contextual learning in

schools will be meaningful for students to be able to

solve problems, think critically, carry out

observations, and draw conclusions in the long term.

One aspect that needs to be considered in this

implementation effort can be realized in the form of

adequate teaching materials and in accordance with

the curriculum that applies as a guide in the learning

process. With the existence of teaching materials

will facilitate the learning process of students.

According to Sa'ud (2008: 214) teaching materials or

learning materials are learning materials that are

directly used for learning activities. Teaching

materials are categorized into two, namely printed

and non-printed materials. Printed teaching materials

include textbooks, modules, handouts, and LKS.

While no printed teaching materials such as audio

cassettes, video cassettes, VCD, and films.

Muslich (2010: 30) states that the teaching

materials contained in textbooks circulating in the

market are often biased and stale. This happens

because between the time of the preparation of the

textbook and its usage time is too long even the

teaching material is not in accordance with the

conditions and environment of the students. This is

indicated by the fact that the existing teaching

materials are still based on KTSP. The Electronic

School Book (BSE) provided by the government on

the puskurbuk page, LKS, and existing modules

have not supported the learning expected by the

curriculum now. Circular module form teaching

materials used in schools usually only contain

discussion material and practice questions, so

students cannot develop their creativity.

Whereas the module that is expected now is a

module that not only contains material and exercises

questions, but also contains processes or activities in

learning to acquire and develop various skills.

Currently there are modules available, (1) they are

not contextual, (2) provision of accounting

knowledge and skills still uses a lot of accounting

textbooks, (3) the teaching materials do not use real

business transactions around students, (4) the form is

still conventional or textbook oriented. While the

contextual module will help students in solving

problems, exercises, and assignments in real terms.

Submission of material in the module begins with

phenomena that are close to students. Starting from

special things that are in the environment around

students, after that explained the underlying concept.

The concept received from the module is expected to

be able to be applied by students in the environment.

Research and development related to contextual-

based modules are not the first research done. Dewi

(2014) conducts research and development of

contextual learning module on accounting cycle

material. The development model used the Borg and

Gall development model. Ulfa (2014) conducted a

research and development of contextual learning

modules in the discussion of material processing

journal entries, with the Borg and Gall development

model. Wardani (2016) conducted a research and

development of contextual learning modules on

static fluid material, with Thiagarajan's development

model, the 4D model. Of the three previous studies,

the modules that developed contextual values only

existed at the beginning of the material in the form

of examples of company illustrations and at the end

of the material in the form of independent tasks with

everyday problems. So, the modules that have been

developed are not yet contextual, still seem textual.

Impressed textually because the core material of

teaching materials is still exactly the same as the

books circulating. In addition, it only contains one

competency standard and is still printed or paper-

based.

Print-based or paper-based teaching materials

that are used in learning so far, are static and abstract

which make students feel bored quickly because the

material is dominated by text, in terms of

distribution is relatively long. Paper-based books

that refer to the old curriculum also stuff students

with concepts that must be memorized, and do not

invite students to think as a process of constructing

their knowledge and experience to find their own

concepts that must be understood. That is, existing

paper-based books generally stuff students with

facts, concepts, principles, and procedures that must

be memorized (Komalasari, 2011: 44)

In line with previous research and reviewing the

constraints of existing teaching materials, this study

tries to study the development of contextual based

accounting modules. The module that will be

developed in this study is a digital module or

electronic module or e-module that is easily

accessible via a laptop or personal computer (PC).

This is because the progress of information and

communication technology has shifted the era of

printing machines and replaced them with the digital

era so as to provide opportunities for the world of

education to develop teaching materials that are

more attractive and adaptive in accordance with the

demands of globalization and technological

progress. Like the Readmill study which shows that

people spend more time reading e-books on digital

devices than opening books in general. The ability of

The Development of Contextual based Accounting E-Module to Improve Students’ Learning Motivation

technology to send information quickly, precisely

and interestingly in multimedia has also made

learning more enjoyable.

A technology change, especially information

technology, brings a new paradigm in material

learning and learning methods. From previous

research conducted by Pramesti (2014) in the form

of digital modules using flipbook maker software, it

shows that students have increased their learning

outcomes by 87% after using digital modules. In line

with the research, Anori et al (2013) showed that the

use of electronic modules in direct learning models

had a positive influence on student learning

outcomes compared to those who did not use

electronic modules. Andayani et al (2009) also

showed that learning style preferences and

packaging choices of teaching materials for students

(students) accounting programs began to shift from

textbook oriented to digital teaching materials.

Electronic module content can always be accessed

regardless of time and place, can be read on a

personal computer (PC) or e-book reading device

that is easy to carry. Electronic modules are superior

in terms of accessibility, functionality, and cost-

effectiveness.

Computer-based teaching materials also have

advantages and disadvantages. Prastowo (2015: 332)

revealed several advantages, among others: (1) can

display information in the form of text and graphics,

(2) interactive, (3) can manage student responses, (4)

can be adapted as needed, (5) can control other

media hardware. While the shortcomings of

computer-based teaching materials are: (1) need a

computer and program knowledge, (2) need special

hardware for the development process and its use,

(3) incompatible types.

In addition to e-modules as visual teaching

materials, the role of teaching videos as audio-visual

teaching materials is also important in the learning

process. The function of teaching videos in the

learning process is important in improving the

quality of the learning process, especially helping

students to learn because in learning activities the

obscurity of the material delivered can be helped by

using video as an intermediary. The use of animated

videos will attract students' attention and interest in

learning. The sense of sight and hearing of students

can be active together. As explained by Prastowo

(2015: 301) that video is a teaching material that

combines two materials, namely visual and audio

material. Auditive material is intended to stimulate

the sense of hearing, while visual material to

stimulate the senses of sight. In addition, the use of

animated videos can clarify, uniformize, and

streamline the presentation of learning material. So,

the use of animated videos in learning aims to

improve cognitive, psychomotor, and affective

abilities.

E-module with innovative and attention-grabbing

videos is used as a stimulus (stimulation) in the

learning process that is useful to see students'

responses in increasing the curiosity and motivation

of the participants. The more sense devices used to

receive and process information the more likely the

information is understood and can be maintained in

memory. This is supported by previous research

conducted by Purwanto et al. (2015) showing that

teaching materials and learning videos are very

suitable for use and can increase motivation and

learning outcomes.

Based on the above requirements, the

development of contextual-based e-modules will be

made with the help of the Adobe Animate CC

program, due to the small file size with good quality,

easy to integrate with other programs, the evaluation

does not need to use supporting programs, and e-

modules generated also interactive.

The purpose of this research and development is

to produce contextual-based electronic modules that

can increase student motivation in vocational

schools.

2 RESEARCH METHODS

The research model used in this study is a

development research model. Sukmadinata (2013:

164) suggests that research or development research

is a process or steps to develop a new product or

improve an existing product, which can be

accounted for.

This research and development uses the Borg

and Gall (1983) development model that has been

modified and adapted to needs, namely (1) initial

needs collection, (2) planning, (3)product

development, (4) expert validation, (5) revision, (6)

product trials, (7) product revision. Validation

techniques using questionnaires. Data collection

instruments in the form of questionnaires are used to

collect data about assessments from material experts,

design experts, and assessments from students. The

type of questionnaire used was a closed

questionnaire using a Likert scale. The data analysis

technique used in this development is using

percentage descriptive analysis techniques. While

the effectiveness of the product is measured using

the t-Test, namely Paired Sample t-Test. The

subjects of the trial or validator in this research and

IRCEB 2018 - 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018

development are expert groups, namely material

experts and experts in the design of teaching

materials, as well as field trials in class X students

and teachers of Singosari 3 Muhammadiyah

Vocational School majoring in accounting.

3 RESULTS AND DISCUSSION

Based on the assessment of the product through a

series of trials and revisions that have been carried

out, the product is declared to be valid and feasible

with the acquisition of an overall percentage of

89.69%. The contextual based e-module test results

are summarized in Table 1.

Table 1: Validation Analysis

No Aspect Percentage Note

1 Average of

material expert

validation

90% Valid

2 Average of design

expert validation

96,33% Valid

3 Average user test

(teacher)

84,33% Valid

4 Average user test

(students)

88,10% Valid

Total Average 89,69% Valid

The results of data analysis of student learning

motivation using Paired - Sample t-Test are shown

in Table 2 below

Table 2 Paired-Sample t Test Result

Average motivation to

learn before

64,97

Average motivation to

learn after

72,48

The significance value of

the Paired-Sample T-Test

0,000

Based on Table 2 it can be seen that the

significance value of Paired-Sample t-Test is 0.000

< 0.05, which means that there are differences in

learning motivation between before and after using

contextual-based e-modules. From the results of the

Paired-Sample t Test also known the average student

learning motivation from 64.97 to 72.48 after using

a context-based e-module. Based on the results of

expert validation and field trials, the product

produced is valid and feasible. Paired Sample T-Test

test results also show that the product produced can

increase student learning motivation. So it can be

concluded that contextually based e-modules are

feasible and effective to be used in accounting

learning.

The results of the research and the development

of contextual-based e-modules are: (1) e-modules

are arranged based on the characteristics of the

module, and in the form of soft files that can be read

on a laptop or computer, (2) e-modules containing

accounting material accompanied by images, audio,

video, sample questions, evaluation and assessment,

so that it can help students to learn independently,

(3) there is audio as backsound as well as

illustrations in the form of pictures and videos and

attractive colors aiming to help attract students'

interest in learning material and increase accounting

motivation, (4) material and examples that are

presented briefly, solidly, and clearly based on the

environment around students.

Based on the results of research and

development, the e-module is supported by several

characteristics, namely self-instructional, self-

contained, stand-alone, adaptive, and user-friendly.

1. Self-instructional, indicated by the

presentation of standard competencies and

basic competencies, learning objectives,

instructions for using e-modules. students

can use e-modules according to the

instructions in the e-module. With these

instructions students can learn

independently and not depend on the

teacher.

2. Self-contained, indicated by the

presentation of the material in its entirety.

All learning material from one competency

unit or sub competency learned is contained

in one teaching material in its entirety.

3. Stand alone, the teaching material

developed does not depend on other

teaching materials. This is evidenced by the

material needed by students already

contained in the e-module. The material in

the e-module is also quite complete

according to the learning objectives to be

achieved. In addition, the material is also

accompanied by an example of the problem

and how to solve it that can help students

understand the material. In the evaluation

work also displayed the results obtained as

well as the answer key so that students can

match the answers to the results done with

the aim that students can know their

abilities.

The Development of Contextual based Accounting E-Module to Improve Students’ Learning Motivation

4. Adaptive, the e-module that is developed

has high adaptive power to the

development of science and technology.

This is evidenced by the packaging of

materials in the form of service companies

that are developing in the environment

around students, as well as the form of an

electronic module in accordance with

technological developments. Students can

read e-modules with the help of a laptop or

computer anywhere

5. User-friendly, every instruction and

information disclosure that appears to be

helpful and friendly with the user, including

the ease of the user in responding and

accessing as desired. This is evidenced by

students being able to use and learn e-

modules by following the instructions in

this contextual-based e-module.

The following is a review of products that have

been revised and are the final product in

development research conducted by researchers.

3.1 Key Characteristics and E-Module

Components

Selection of good components and proper use of the

products produced are expected to produce or create

products that can improve student learning

motivation. The resulting e-module has a core

component, namely the title, instructions, material,

and evaluation. In addition there are additional

menus, namely references, glossaries and profiles.

This is in accordance with Surahman's statement (in

Prastowo, 2015: 113) that the module is technically

arranged in 4 elements, namely (1) title, (2) general

instructions, (3) material, (4) evaluation.

3.1.1 Instructions

The instructions display contains instructions for

using the product that is equipped with a function

from each button. The instructions placed at the

beginning of the display can make it easier for users

to run and use e-modules based on contextual. In

addition to reading the instructions for use, students

are also advised to read the study instructions.

Instructions for learning to function to provide an

explanation of the competencies and learning

objectives that must be achieved by students after

learning the material contained in the context-based

e-module, and to provide guidance to students about

the order of material to be studied. So that students

learn the material in a coherent way and more easily

understand the material.

This is consistent with Arsyad's (2005: 180)

statement that guidance instructions need to be

informed before learning takes place for students so

that students understand how to operate.

3.1.2 Material

Learning materials are arranged up to date in

accordance with the latest developments. In addition

the module presents examples that are in accordance

with real conditions in the real world. This is so that

students are able to be actively involved in being

able to find material that is learned and relate to real

life situations, so as to provide an overview of

accounting practices in the real world.

E-module developed based on contextual,

including:

1. Constructivism, in this e-module, the

component of constructivism lies in the

appearance of the initial material of the e-

module. There are illustrations and articles

that can help students in constructing

knowledge.

2. Questioning, questions in e-module can

encourage students' curiosity and thinking

skills.

3. The inquiry, after constructing knowledge

and with questions, illustrations and views

about the material in the e-module students

will find facts. So that knowledge and

students are obtained not from the results of

remembering, but the results of finding.

4. Learning community, in this e-module

some activities also require students to

work together with others. Learning

outcomes are obtained from sharing

between friends, between groups, and

between students and the surrounding

environment.

5. Modeling, shown by giving examples in

this e-module are examples that are close to

students' lives. For example, service

companies that are exemplified are GoJek,

Mahameru Jaya Travel, photocopies, and

other service companies that are often

encountered by students. Articles presented

in the e-module are also related to the

material.

6. Reflection is a way of thinking about what

you have just learned or think back about

what you have done in the past. In this e-

module also presented a "Reflection"

IRCEB 2018 - 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018

column to find out the students' response to

the learning that has been done such as

what knowledge is obtained, impressions,

difficulties and suggestions for learning that

has been done in order to improve the next

learning.

7. Authentic Assessment, with group activities

that require students to actively seek

information and work in groups can provide

opportunities for teachers to perform

authentic assessments. Authentic

assessment can be done by the teacher

when students make observations, group

discussions, case study discussions, and

independent assignments.

This is in accordance with the Directorate

General of Primary Education (in Komalasari, 2011:

11) which explains that there are seven components

in the contextual approach, namely (1)

constructivism, (2) questioning, (3) inquiry, (4)

learning community, (5) modeling, (6) reflection, (7)

authentic assessment.

Integration of the contextual approach was put

forward by Blanchard (in Komalasari 2011: 16)

where linking material taught with real-world

situations and encouraging students to make

connections between the knowledge they have with

their application to their lives. Therefore, educators

do not need to change the existing subject matter,

but use the real events and conditions that surround

the students in the subject matter.

The material in the e-module is presented in

brief, concise, and clear. This is done to avoid text

density which will reduce the quality and benefits of

the displayed text. According to Alessi (1991: 368),

pay attention to the aesthetic quality of each display.

The display should be muted, without too much

information being shown at once, and should be

relevant to the goals of the lesson. Meaning, pay

attention to the aesthetic quality of each

presentation. The presentation should be neat,

without too much information being displayed at a

time, and should be relevant to the learning

objectives.

3.1.3 Evaluation

Evaluation is done to find out how far the learning

objectives are achieved. Evaluation of e-module

consists of 2 types of questions, namely multiple

choice questions (with interactive quiz format) and

essay questions. Multiple choice questions were

arranged randomly with the aim of the students as

the trial subjects unable to commit fraud in the work

on the questions. Evaluation results will

automatically appear when the user finishes the

evaluation question.

In essay questions, users can answer questions

directly in the place provided. After filling in the

answer, the user can press the "check answer" button

to see the discussion of the answer regarding the

evaluation that has been done, with the correct

answer, because if the answer is not correct then the

discussion will not appear.

3.1.4 Etc

The glossary is a section that contains the definition

or understanding of terms in the accounting services

company. The reference page is a section that

contains books or other sources that can be used in

studying accounting services companies. The profile

page contains the profile of the developer, which

contains the background of the compiler and mentor

of the contextual based e-module research and

development.

The E-module is equipped with illustrations in

the form of pictures and videos aimed at attracting

students' interests so that it helps students in learning

material and enhancing accounting learning

motivation. E-module with innovative and attention-

grabbing videos is used as a stimulus (stimulation)

in the learning process that is useful for seeing

students 'responses in increasing students' curiosity

and motivation. The more sense devices used to

receive and process information the more likely the

information is understood and can be maintained in

memory. As explained by Prastowo (2015: 301) that

video is a teaching material that combines two

materials, namely visual and audio material.

Auditive material is intended to stimulate the sense

of hearing, while visual material to stimulate the

senses of sight.

This is in accordance with the empirical study

through an experimental method with Paired Sample

t-Test on students of class X Muhammadiyah 3

Vocational School in Singosari. The results showed

that the significance value of the Paired-Sample t-

Test was 0.000 < 0.05. This shows that contextual-

based e-module is proven to increase student

learning motivation. Increased student learning

motivation is known by analyzing differences in the

results of student learning motivation questionnaire

before using e-module with the results of

questionnaires after using e-module.

The Development of Contextual based Accounting E-Module to Improve Students’ Learning Motivation

4 CONCLUSIONS AND

RECOMMENDATIONS

Based on the results of expert validation and field

trials, the product produced is valid and the Paired

Sample t-Test results show that the product

produced can increase student learning motivation.

By paying attention to the results of product

development in this study, in order to have benefits

that mean to many parties it is necessary to provide

some related advice. The next suggestion to the

developer is to develop products with other

accounting materials. In addition, the products to be

developed further can not only be operated on

laptops or computers, but also on smartphone

operating systems, such as Android, Blackberry, iOS

(iPhone Operating System), and Windows Phone.

To find out the appearance of the e-module, readers

can contact email erenprinstin@gmail.com

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IRCEB 2018 - 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018