The Development of Practicum Teaching Materials based on IFRS to Improve Learning Outcomes of Accounting Students’

Erny Luxy D. Purba, Yulita Triadiarti

2018

Abstract

The research problem is that the business environment and Indonesian accounting standards are changing rapidly. Therefore, the development of material in practical introductory accounting textbooks must reflect new developments in accounting standards as well as practical business. Since 2012, PSAK refers to the International Financial Reporting Standards (IFRS) which became effective from January 1, 2009. Indonesia's commitment is to support IFRS standards as accounting standards that are accepted globally and continue with the process of convergence of IFRS standards, to minimize gaps between SAK and IFRS. This is the reason for the need for international accounting standards to eliminate barriers to international capital flows by reducing differences in financial reporting provisions, reducing financial reporting costs for multinational companies and costs for financial analysis. The subjects of this study were first semester students majoring in accounting who took introductory accounting practice courses. Data analysis in this study used quantitative descriptive analysis. All collected data were analyzed by descriptive statistical techniques which were quantitatively separated according to categories to sharpen judgments in drawing conclusions. Qualitative data in the form of very inadequate, inadequate, moderate, feasible and very feasible statements are converted into quantitative data with a scale of grades 1 to 5. The results are averaged and used to assess the quality of learning media. Media criteria will be converted into values ​​on a scale of five using Scale Likert. The results of the study obtained that the development of teaching materials was deemed feasible to use and able to improve student learning independently.

Paper Citation

in Harvard Style

Purba E. and Triadiarti Y. (2018). The Development of Practicum Teaching Materials based on IFRS to Improve Learning Outcomes of Accounting Students’.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 258-265. DOI: 10.5220/0009495602580265

in Bibtex Style

@conference{unicees18,
author={Erny Luxy D. Purba and Yulita Triadiarti},
title={The Development of Practicum Teaching Materials based on IFRS to Improve Learning Outcomes of Accounting Students’},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={258-265},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009495602580265},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - The Development of Practicum Teaching Materials based on IFRS to Improve Learning Outcomes of Accounting Students’
SN - 978-989-758-432-9
AU - Purba E.
AU - Triadiarti Y.
PY - 2018
SP - 258
EP - 265
DO - 10.5220/0009495602580265