Dictionary Electronic Accounting Development

Eclipse based

Ita Iftitah

, Puji Handayati

Graduated school of Universitas Negeri Malang

Universitas Negeri Malang

Keywords : electronic dictionary, eclipse.

Abstract : This research is dealing with the development of Eclipse-based electronic dictionary on accounting

conducted at SMK Muhammadiyah Malang. The purpose of this research and development is to produce

products until the stage is validated by material experts and media experts. In addition, as an alternative to

support students learning activities especially from the Accounting major. The background of this research

is the accounting subject that is often ignored about the understanding of vocabulary and accounting terms.

The method used in this research & development is using a modified Borg and Gall development model and

only taken up to eight steps. The results of this study obtained a qualitative and quantitative data from media

experts, material experts and users of classroom teachers, the tenth-grade students of Accounting and the

eleventh grade of Accounting which held two different tests in different classes. The average total obtained

from the whole data using descriptive analysis technique percentage obtained result of 90.99% which means

the Eclipse-based electronic dictionary on accounting is valid/fit to use. The behavioristic link as a learning

theory with the developed product that is based on the results of interviews to students who previously lack

the understanding of accounting and choose passively in a discussion group, after the existence of an

accounting dictionary to help students becoming active and understand the accounting terms that are being

delivered in the group discussion.

1 INTRODUCTION

In the current era of globalization the world

developments and information technology has

developed so rapidly over the wheel life of mankind.

The presence technological advances so rapidly

gives the impact of progress to science in the field

of the other, one of which, namely in the field of

education. Wardiana (2012) to say that the

development of information technology have

spurred a new way of life, of life began to come to

an end. Life as it is known by the e-life, this means

that life has been influenced by various needs

electronically. And now this is vibrant with many

letters that start with the prefix e like e-commerce,

e-library, e-government, e-education, e-journal, e-

laboratory, e-biodiversity, e-medicine, and other

longer-based electronics.

The development of such technology has spurred

the emergence of a variety of facilities in the field of

IT-based education, in this field cover many things,

some of which are the availability of facilities and

infrastructure as well as the subject matter. It is

similar with the opinion Kwary, et al (2007) which

stated that the development of the digital era in the

world of education is pushing for the creation of

digital learning resources. In this case the

researchers developing the application in the form

of accounting electronic dictionary that was created

using one of the makers of the software application

i.e. eclipse. In this dictionary only focuses on the

terms commonly used in the subject matter of

accounting in Vocational middle school. As for the

features developed in electronic accounting

dictionary is composed of key features like menu

search and results that contain the translation of

accounts searched.

In addition, the use of the term account in

English is also one of the constraints for students to

understand the lessons of accounting, for example

"Bonds" means bonds but which are not securities.

The availability of the facilities in the form of

accounting dictionary in the library is also

considered not fully capable of facilitating the

Iftitah, I. and Handayati, P.

Dictionary Electronic Accounting Development Eclipse based.

DOI: 10.5220/0008785200400049

In Proceedings of the 2nd International Research Conference on Economics and Business (IRCEB 2018), pages 40-49

ISBN: 978-989-758-428-2

whole student in understanding accounting

terminology. The use of a conventional dictionary is

considered less effective and spend a lot of time

when search terms too much, so the students had to

deal with thousands of other vocabulary is not

sought. This is evident from the results of the

interview directly by researchers with some students

of class X of accounting in Vocational public high

school in Malang. Researchers also describe to

students that are willing to be interviewed-related

research will be developed, as a result many

students who need an electronic dictionary of

accounting as a tool supporting learning activities.

In addition, from the experience of the

researcher when conducting a practice field or the

KPL subjected to a Vocational high school in

Malang, i.e. in class X Administration offices.

While teaching in the classroom many students feel

the confusion to understanding the material being

taught, because nearly all the students haven't

learned accounts and term in accounting. They are

not taught the basics of accounting or the

introduction of the term in accounting but directly

focusing on how to analyze financial statements.

Whereas, in order to understand the content of the

financial statements, the students should understand

the terms in accounting and record-keeping financial

reports flow in. Thus, the use of accounting

electronic dictionary is not only useful for students

in the Department of accounting, but also for

students in other majors who get material about the

Accounting Office Administration Department as at.

From the results of the interview directly to some

students X accounting and experience of researchers

while performing activities of KPL, that students

need learning resources in the form of digital or to

accounting dictionary, also known as electronic

accounting with the dictionary to help students

understand terms accounting obtained from the

results of the needs analysis interviews with some of

the students. In addition, according to Hanadhy, et

al (2012:2) solution of the above problems is to use

computerized as one of the media to provide

information which now widely uses the software

that renders information shaped Digital. Digital

objects are already is one of the trends in conveying

information such as the existence of digital-based

library that uses the online catalog, digital

dictionaries, and digital magazine.

In drawing up a financial statement is sometimes

require a game of logic that will be fatal if there are

difficulties at present in the process of preparation

of the financial statements. For example the

confusion occurs in the stage of making such

adjustments to accounts receivable journal

revenue/income that still has to be accepted, the two

accounts are different but have the same meaning,

namely, the income is right but has not been

accepted the payout. Both accounts can be different

and have their own special meanings if the lack of

knowledge about accounting terms giving rise to a

new perception in accordance with an understanding

of each. Thus, the need for specialized accounting

that will explain every term in the fields of

accounting to avoid misperceptions and lack of

knowledge of the term-term accounting.

2 METHOD

The model in this research and development refers

to the development model and modify the Borg and

Gall (in Sugiyono, 2015:409) into 8 stages, i.e : (1)

the analysis of needs, (2) product development, (3)

Validation expert, (4) the initial Revision, (5) trials I,

(6) the final Revision, (7) trials II, (8) the end

product. The technique of data collection in this

study through interviews and question form. The

interview was conducted to analyze the needs of the

students against the media learning developed

namely electronic dictionary of accounting. Types

of data used in the research of the development of

this form of accounting electronic dictionary data

qualitative and quantitative data. Qualitative data

obtained through the criticism and advice from

experts, media material, as well as students who are

used as consideration in conducting product revision.

While quantitative data is a number obtained from

the results of the research question form or

instrument of media experts, material experts,

teachers, and students. The data from question form

validation analyzed by descriptive percentage

analysis techniques. Product testing is conducted

twice stage of trials to find out the effectiveness of

the product.

3 RESULTS AND DISCUSSION

The development of accounting electronic

dictionary-based eclipse was carried out in eight

phases. The first stage is the needs analysis. At this

stage, researchers conduct interviews with some

students of class X of accounting in Vocational

public high school in Malang. Based on the results

of the interviews of researchers in the field, many

students who are not yet familiar with the related

Dictionary Electronic Accounting Development Eclipse based

accounts that exist in accounting, because of many

terms that elusive one is account insurance paid in

advance or referred also to the advance insurance.

Students sometimes confused when the teacher

explains the insurance paid in advance, and then at

other times, teachers use the term advance insurance

because students are more familiar with the use of

account insurance paid in advance. In addition the

use of the term account in English is also one of the

constraints for students to understand the lessons of

accounting, for example, "Bonds" means bonds but

which are not securities. From the results of the

interviews, researchers concluded the need for

electronic accounting dictionary to help students

understand the accounting terms.

The second phase is the development of the

product. Based on the results of the needs analysis

has been done to some students give an overview on

developing learning media, namely in the form of an

electronic dictionary of accounting. As for the

compilation of a Dictionary consists of three main

stages:

3.1 Database

The first step in making accounting dictionary that is

setting up a database to be inputted into the

dictionary i.e. as many as 500 commonly used term.

Once grouped, then all the accounting glossary

entries in the database dictionary that are created

using the programming language Java Eclipse.

3.2 Icon

Figure 1: The icon

is circled in blue is

an icon of

Accounting

Electronic

Dictionary has

been created, there

are two icons on

the coat of arms of

the first AKT typed

using this type of

font Segoe Script

that means

accounting, while

the coat of arms of

the municipality in

Financial

Accounting

Reports under it

symbolizes.

3.3 Design The Layout

Figure 2: Get in on

the display of the

main dictionary will

be served 3 menu

options: a dictionary,

a dictionary, and out

Of.

Dictionary

view dictionaries

short Expository

Dictionary About

about the purpose of

the development of

the dictionary and the

developer profile

Out Exit options

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

Figure 3: The picture

beside is the main

view of Accounting

Electronic

Dictionary-based

Eclipse, consisting of

two fields IE field

quick search/Search

Engine on the top,

and the field in the

bottom of the search

results. Use

background color

light green because

according to

developers can

influence the mood of

a person when

opening a dictionary

so it's not boring.

Figure 4: The display

of options about the

Dictionary on the

dictionary early

appearance.

Figure 5: The display

of options out in the

initial display

dictionary.

The third stage is the validation experts.

Validation involves two people of experts consisting

of expert material and learning media expert. Expert

material for electronic accounting dictionary is one

of the Accounting teachers at SMK Muhammadiyah

Malang. As for media experts is one of the

educational technology Professor State University of

Malang.

Table 3.1: Summary of the quantitative Data the results of the validation of the learning Media expert.

No Aspects Of Assessment Percentage Description

Applications

1 This accounting terms dictionary application is

easy to install

100% Valid

2 The application dictionary is not easily bogged

down/stop when used

100% Valid

3 Accounting terms dictionary application is not

complicated in its use

100% Valid

4 Every word in this dictionary gives the correct

output

100% Valid

5 Each key of the dictionary gives the correct output 100% Valid

Total 100% Valid

Graphics

6 The use of the font (type, size, and color) is clear

and appropriate

100% Valid

7 Interesting layout design 75% Quite valid

8 Setting the layout and the layout of the balanced 100% Valid

9 The application icon is appropriate, clear and

interesting

75% Quite valid

10 Interesting background color selection 100% Valid

Total 90% Valid

Average 95% Valid

Dictionary Electronic Accounting Development Eclipse based

Table 3.2: Summary quantitative Data Results Validation Expert Learning Material.

No Aspects Of Assessment Percentage Description

The Eligibility Of The Contents

1 The language is easy to understand and does not give rise to ambiguous 100% Valid

2 Punctuation and symbols in dictionaries that are used properly and according 100% Valid

3 The term in the dictionary according to the needs of students 75% Quite valid

4 The use of the font (type, size, and color) is clear and appropriate 100% Valid

5 Every word in this dictionary gives the correct output 75% Quite valid

Total 90% Valid

The Appropriateness Of The Material

6 The definition of the term in the dictionary according to accounting subjects 100% Valid

7 Accounting terms in the English language on the dictionary on the accounting

subjects

100% Valid

8 A description of the nature of the account of the account properties in the

dictionary on the accounting subjects

100% Valid

9 The vocabulary that is in the dictionary is complete and appropriate accounting

subjects

75% Quite valid

10 The use of other terms (synonyms) from an account in accounting is correct

and in accordance

100% Valid

Total 95% Valid

Average 92,5% Valid

The results of the validation study for the media

in the form of an electronic dictionary of the

accounting-based eclipse of media experts study

gained an average of the percentage of the overall

aspect of the assessment of 95%, as for the material

experts acquire an average of 92.5%. It can be

concluded that the media learning in the form of an

electronic dictionary of accounting-based Eclipse the

feasibility to support learning activities.

Table 3.3: critique and advice on Learning Media in the

form of an electronic Dictionary of accounting-based

Eclipse of Media expert learning and Learning Material

Experts.

Experts Study Media

Criticism and suggestions

1 If possible, the concept of specific

concepts enriched/come with explanatory

information, such as a chart or graphic

objects so that the definition of the term

non-text more optimal

Expert Learning Material

Criticism and suggestions

1 Basic vocabulary in terms of accounting

should be specified so useful for

understanding the overall accounting

2 Give a vocabulary about the elaboration

of accounting cycle (definition, elements

of the vocabulary on each cycle in detail

The fourth stage is the initial revision. The initial

revision was done after getting feedback from the

experts. The purpose of doing this initial revision is

to improve the quality of learning developed media.

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

Table 3.4: Revision products from criticism and suggestions by Learning Media expert

Figure 6: There has

been no chart to explain

the specific accounting

terms

Figure 7:Already

exists, i.e. added chart

for some accounting

terms such as

accounting cycle trade

and service company

Table 3.5: Revision products from criticism and suggestions by experts of the material

There has been no

explanation of basic

terms of basic

accounting equation

such as accounting, the

accounting principles

and accounting methods

Has been added

There is some

discussion about

vocabulary term in

accounting cycles have

not been inputted in

detail in the dictionary

of accounting

Has been added

The fifth stage is the first test. Field trials are

limited to first find out the feasibility of accounting

electronic dictionary learning media from the users

i.e. 1 accounting teachers and students of class X2

semesters Accounting for as much as 18 students in

SMK Muhammadiyah Malang. The results of the

field trials limited to obtain the data in the form of

quantitative and qualitative data. Those result made

a second revision from media experts and expert

material.



Dictionary Electronic Accounting Development Eclipse based

Table 3.6: Summary of Quantitative Data per Statement Item (Teacher).

No Aspects Of Assessment Persentase Description

Application

1 This dictionary term accounting application is easy to install 100% Valid

2 The term dictionary application is not easily jammed/stopped when used 100% Valid

3 This accounting term dictionary application is not complicated in its use 100% Valid

4 Every word entered in this dictionary gives the correct output (search) 75% Quite Valid

5 Each of these dictionary keys provides the correct output 75% Quite Valid

Total 90% Valid

Graphis

6 The use of fonts (type, size, and color) is clear and appropriate 100% Valid

7 Attractive layout design 100% Valid

8 Balanced layout and layout settings 100% Valid

9 Interesting application icon 100% Valid

Total 100% Valid

Feasibility of Content

10 The language used is easy to understand and not ambiguous 100% Valid

11 Punctuation in the dictionary that is used correctly and accordingly 100% Valid

12 The term is in the dictionary according to the needs of students 75% Quite Valid

Total 91.7% Valid

Kelayakan Materi

13 Definisi istilah yang ada pada kamus ini sesuai pada mata pelajaran

akuntansi

100% Valid

14 Istilah akuntansi dalam bahasa inggris pada kamus ini sesuai pada mata

pelajaran akuntansi

75% Cukup Valid

15 Keterangan sifat-sifat akun pada kamus ini sesuai pada mata pelajaran

akuntansi

75% Cukup Valid

Total 83.3% Valid

Average 91.2% Valid

Table 3.7: Summary of Quantitative Data per Statement Item.

No Aspects Of Assessment Persentase Description

Application Aspects

1 This accounting term dictionary application is easy to install 91.7% Valid

2 This term dictionary application runs quickly 90.3% Valid

3 This accounting term dictionary application is not complicated in its

use

82.0% Valid

Total 88% Valid

Graphic Aspects

4 The dictionary design of this accounting term is interesting 91.7% Valid

5 The writing/font used in this dictionary is clear and appropriate 90.3% Valid

Total 91% Valid

Feasibility Aspects of Content

6 The term is in the dictionary according to the needs of students 86.1% Valid

7 Description of the terms in this dictionary is easy to understand 81.9% Valid

8 The term used is in accordance with the accounting field 88.9% Valid

9 The language used is easy to understand 88.9% Valid

10 This application helps me in learning accounting 87.5% Valid

Total 86.7% Valid

Average 88.6% Valid

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

Table 3.8 Summary of Qualitative Data for the 1st Limited User Test (Class X Accounting).

No Criticism and suggestions

1 This application is very helpful in learning

2 Good, it's very easy to do accounting problems (accounts)

3 This application is good, good and not complicated to use

4 This application is very good and not complicated in the use of this accounting application

5 This application is easy to understand and greatly helps the work of accounting students

6 This application is easy to understand but more effective and complete book

7 This application is very helpful in the accounting learning process

8 The application is less interesting but easy to understand and helps me to learn

9 The dictionary term accounting application is very good and easy to obtain

10 Good application, facilitate learning, know the meaning or explanation and accounting terms

11 The accounting term dictionary application is interesting and easy to understand, and not too complicated

12 In my opinion, with this dictionary application, I find it easier to understand accounting terms

13 This application is very good for accounting lessons

14 This application is very helpful in learning accounting

15 Good, and makes it easy to learn accounting well, and makes it easy to learn accounting

16 This application is very good and makes me interested and easy to get

17 This application is very good and not complicated in the use of accounting applications

18 This application is very helpful for learning and easy to understand

The results of the questionnaire above obtained a

percentage of 91.2%. Thus, it can be concluded that

in general according to the teacher's perspective as a

user of dictionary learning media it is declared valid

or feasible to be used in learning activities.

Based on the quantitative data above, as a whole,

this aspect obtains an average percentage of 88.6%,

which means it is valid or feasible to use according

to the student's perspective as a learning media user.

The sixth stage is the final revision. After the

first revision was passed, then a second revision was

made from criticisms and suggestions which

according to the user is still less valid in terms of

vocabulary contained in the accounting dictionary,

then in the second revision only added vocabulary

and accounting terms that users think should be

included in accounting dictionary developed. The

second revision was carried out by filling out

questionnaires and also assessments, criticisms, and

suggestions by limited users, namely in class XI

Accounting students. The result of this second

revision is a revision used for the completion of the

final product.

The seventh stage is the second trial. After the

first trial, then the initial revision of the user is done

to evaluate the learning media obtained from

students' criticisms and suggestions. The second

limited field trial was conducted to determine the

feasibility of the electronic accounting dictionary

learning media in accordance with the needs of

students. This second trial was conducted for the

second semester of Accounting XI class students as

many as 11 students in Muhammadiyah Vocational

High School Malang. The results of this second field

limited trial obtained data in the form of quantitative

and qualitative data. These results are the final data

from this study after 2 revisions were made, namely

from experts for learning media and students.

Based on the quantitative data above, obtaining a

percentage of 91.8% which means valid or feasible

to use. So, in general, according to the user's

perspective, students of Class XI Accounting that

this learning media is interesting to be used in

learning activities.

The final stage is the final product. The final

product of this research and development is a

learning media in the form of an electronic

accounting dictionary that uses the Eclipse

programming language. Based on the results of data

analysis obtained from the validation of media

experts, material experts and limited users, namely

accounting teachers and students of Class X

Accounting in the first trial and students of Class XI

Accounting in the second trial at SMK

Muhammadiyah Malang, it can be concluded that

the learning media in the form of electronic

accounting dictionaries are stated valid or feasible to

be used as learning media for accounting students

especially in Vocational High Schools.

Dictionary Electronic Accounting Development Eclipse based

Table 3.9: Summary of Quantitative Data per Statement Item

No Assessment Items Persentase Description

Application Aspects

1 This accounting term dictionary application is easy to install 93.2% Valid

2 This term dictionary application runs quickly 95.5% Valid

3 This accounting term dictionary application is not complicated in its

use

95.5% Valid

Total 94.8% Valid

Graphic Aspects

4 The dictionary design of this accounting term is interesting 72.3% Quite Valid

5 The writing/font used in this dictionary is clear and appropriate 93.2% Valid

Total 83% Valid

Feasibility Aspects of Content

6 The term is in the dictionary according to the needs of students 95.5% Valid

7 Description of the terms in this dictionary is easy to understand 95.5% Valid

8 The term used is in accordance with the accounting field 95.5% Valid

9 The language used is easy to understand 86.4% Valid

10 This application helps me in learning accounting 95.5% Valid

Total 94% Valid

Average 91.8% Valid

Table 3.10: Summary of Qualitative Data for the Second Limited User Test (Class XI Accounting).

No Criticism and suggestions

1 The application is good, very helpful for the learning process for accounting

2 Very good and easy to understand

3 This application is very good and not complicated in the use of the application

4 I like this App, because it's easy to use, and looks attractive

5 This application is very helpful in the accounting learning process

6 The application is very helpful in learning accounting

7 I really like it, because this makes it easy for us to learn

8 Very good and really helped me in doing the assignments

9 The application is good, very helpful for the accounting process

10 Very interested and as needed. Hopefully, it will soon be disseminated to facilitate learning based on IT

11 The application is good, very helpful for the learning process

Table 3.11: Data Analysis.

Aspect

Subject try Total

percentage

Media

expert

Expert

material

Teacher Student X

Accounting

Student XI

Akuntansi

Application 100% 90% 88% 94.8% 93.2%

Graphis 90% 100% 91% 83% 91%

Feasibility of Content 90% 91.7% 86.7% 94% 90.6%

Material Feasibility 95% 83.3% 89.15%

Average 95% 92.5% 91.2% 88.6% 91.8% 90.99%

4 CONCLUSION

The end result of the product developed is an

Eclipse-based electronic accounting dictionary.

Electronic accounting dictionaries have several

distinct advantages with digital dictionary products

that have been developed by previous researchers,

including: (1) in the accounting dictionary, in

addition to accounting terms in English also displays

the properties of each account / estimate for some

terms in accounting, (2) in certain accounts there is a

chart as in the terms of the basic accounting equation

and the flow of recording financial statements that

can explain the purpose of each term in general, (3)

dictionaries can be obtained easily as long as the

smartphone used still supports applications created

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

using Java Eclipse, (4) there is a quick search

(search engine) like on google, (5) do not need to be

connected to the internet, just send via Bluetooth or

share it students can use the accounting dictionary

directly.

In addition, electronic accounting dictionaries

also have several weaknesses. The weaknesses are

as follows: (1) the dictionary created is an offline

dictionary, so the next researcher will find it difficult

even unable to update the vocabulary or features

contained in this accounting electronic dictionary.,

(2) its effectiveness has not been tested in real

learning, (3) there are no available transaction

examples that describe how these accounts appear in

accounting records for each vocabulary or

accounting terms, one of which is an account

receivable account., (4) not yet fully able to facilitate

students in accessing every vocabulary needed, so

that there are still some accounting terms that may

not have been inputted in the database of accounting

dictionaries developed.

REFERENCES

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Menggunakan Metode Subset Query.Jurnal Ilmu

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(http://www.binadarma.ac.id), accessed August 16,

2017.

Kwary, dkk.. 2007. Pengembangan Kamus Elektronik

AkuntansiKeuangan Berbasis Korpus. Skripsi tidak

diterbitkan. Surabaya: Universitas Airlangga.

Sugiyono. 2013. Metode Penelitian Kualitatif dan

Kuantitatif. Bandung: Alfabeta.

Universitas Negeri Malang. 2010. Pedoman Penulisan

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Makalah, Laporan Penelitian. BAAPSI: Universitas

Negeri Malang.

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Dictionary Electronic Accounting Development Eclipse based