Student Perceptions of Teaching Materials Introduction to

Accounting and Six Tasks in Accounting Study Programs FE Unimed

Nasirwan

, Jumiadi AW

and Anggriyani

Faculty of Economics, Universitas Negeri Medan, Medan -Indonesia

Keywords: Accounting Student Perception, Introductory Accounting-Based Teaching Material KKNI

Abstract: Quality requirements that are capable of accounting study program graduates in the era of the Asean

Economic Community and Industry 4.0 cannot be served. Efforts to implement the IQF with six tasks in the

accounting study program have been carried out. The purpose of the research is to explore deeply the

perceptions of students towards introductory accounting teaching materials and six tasks. The student's

perception was focused on the positive impacts and constraints and the relation of the availability of

teaching materials with six tasks. Respondents of introductory accounting students in semester 1 of class A,

B, and C of accounting study program 2018/2019. Data collection techniques with interviews and fo cus

group discuss (FGD). The data analysis technique is qualitative descriptive analysis.The results show that:

first, there are no pre-tentative accounting introductory teaching materials used in Indonesia, there are

teaching materials for foreign books, domestic textbooks and lecturer material collections. Second, the

learning material has been described in the KKNI-based semester recovery plan (RPS) and has been

completed with six assignments but has not been tested by experts. The positive impact of the 6 IQF tasks

according to the students: first, for students who are diligent and like to work hard to master accounting

introductory books, it almost certainly works optimally, while for students who are lazy things become hard

and difficult. Second, students should not know in advance the learning material through Routine Tasks

(TR) and the complexity of books in the form (CBR) but do not work in accordance with the reality of

students, only some of them can follow it. Constraints, for students, are first difficult to understand foreign

language books and prefer to use existing teaching materials, so it is very necessary for standard and up-to-

date accounting introductory teaching materials. Second, the introduction of accounting teaching materials

has not yet been created in line with the six main tasks, mini research assignments (MR), engineering ideas

(RI) and project assignments (PR). Third, the students were overwhelmed with making six assignments, so

they were busy making six assignments and lacking in material, and the results tended to be made and made

from paste. For students, it is difficult to manage time so that students have difficulty in studying accounting

material because they are too focused on the 6 tasks of the IQF.

1 INTRODUCTION

1.1 Background

UNIMED has implemented an Indonesian National

Qualifications Framework (KKNI) curriculum that

emphasizes aspects of attitude, general skills and

mastery of specialized knowledge to answer the

needs of current users to improve learning

effectiveness Introduction to Accounting by

encouraging Study Groups Lecturers (KDBK ) The

phenomenon of this research is that the business

environment and accounting standards of Indonesia

are rapidly changing, while the teaching materials

taught by introductory lecturers are still very behind.

As a result, it is indispensable textbook introductory

accounting that follows the change.

Nasirwan, ., AW, J. and Anggriyani, .

Student Perceptions of Teaching Materials Introduction to Accounting and Six Tasks in Accounting Study Programs FE Unimed.

DOI: 10.5220/0009511512131218

In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 1213-1218

ISBN: 978-989-758-432-9

1213

Introduction to Accounting Accounting is a

basic, compulsory and very important subject in the

accounting department and includes the financial

KDBK accounting. Accounting introductory books

have been found, but presentative introductory

accounting teaching materials to be used in

Indonesian lectures in the accounting department

have not been found.

The above phenomenon is reinforced by

empirical reality that occurs in Accounting Study

Program, Universitas Negeri Medan, showing that

first, in the 2017/2018 academic year there were 28

students who did not graduate in the Introduction to

Accounting courses. This number increased

considerably compared to the 2016/2017 school

year, which was 15 students. This raises a question

mark why this can happen even though the KKNI

curriculum aims to improve student competence,

which is reflected in the student graduation rate in

the Introduction to Accounting course. Second,

students are busy making six assignments from each

subject, so they are less able to manage time to

explore and inspire the introductory course of

accounting as the main subject in the accounting

department. Third, in the 2016/2017 academic year,

introductory accounting has 4 credits and added 1

credit practice so that it becomes 5 credits. Then, in

the pre-accounting 2017/2018 school year, 4 credits

were reduced by 1 so that there were only 3 credits.

This SKS reduction, has a negative impact, namely

first, the lack of depth in understanding each

introductory accounting material taught. Second,

there is no accounting introduction material that

needs special emphasis. Third, there is less

maximum fighting power from students to master

accounting introductory subjects.

In the learning process students are required to

be actively involved in teaching and learning

activities by using the Student Center Learning

(SCL) to be able to help students to play an active

role in the learning process and be more fluent and

able to make and complete financial reports properly

and correctly.

The presentative introductory accounting

teaching material means, first, the results of research

through an in-depth study based on the IQF,

second,materials introductory teachingmust meet the

most basic knowledge and skills that must exist.

Third, introductory accounting teaching materials

must be easily learned by students. Fourth, teaching

materials must be completed with Semester Lecture

Plans (RPS).

1.2 Formulation of the Problem

Based on the background research, the problem of

this research can be formulated as follows: Is the

existing KKNI-based introductory accounting

teaching material optimizing six tasks? Does the

introductory teaching material for accounting

already have the most basic knowledge and skills? Is

the introductory teaching material for accounting

guaranteed to be easily learned by students equipped

with RPS? Has an evaluation of the advantages and

disadvantages of the implementation of an accountat

introductory teaching material been carried out to

make improvements?

1.3 Research

Objectives This study aims: To produce introductory

accounting teaching materials based on KKNI by

optimizing six tasks, forming accounting

introductory teaching materials that have the most

basic knowledge achievements and the most basic

skills, ensuring that introductory teaching materials

are easily learned by students equipped with RPS,

evaluate the advantages and disadvantages for

further improvement.

2 THEORICAL FRAMEWORK

2.1 Learning Materials Teaching

Materials must be made fun so that students can

easily understand the material presented so that one

of the obligations of the lecturer is to provide a

pleasant learning atmosphere. Teaching materials

are one way to make learning fun. Mulyasa (2006:

96) revealed that teaching material is something that

contains a message of learning, both special and

general in nature that can be utilized for the benefit

of learning. Prastowo (2012: 17) teaching materials

are basically all materials that are arranged

systematically, which displays a complete figure of

competencies that will be mastered by students and

used in the learning process with the aim of planning

and reviewing the implementation of learning. Well-

designed teaching materials by lecturers will be able

to make learning more effective and students'

understanding of accounting increases.

Wadjdi (2004: 105) explains that good teaching

materials are materials that: (1) can arouse students'

learning interest, (2) have instructional clarity, (3)

present material with good structure, (4) provide

opportunities for students to practice and provide

feedback to students, and (5) create two-way

communication. In addition to the above matters to

stimulate creativity and interest in student learning,

teaching materials are designed as attractive as

possible including the use of colors, shapes, font

sizes and letter thickening, as well as lines and

linesnneeded to clarify the contents of the message.

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2.2 Competencen Introduction to Accounting

Based on the semester lecture plan (RPS)

competency achievements are presented as follows:

Competent to explain the meaning of accounting

(accounting), information users accounting, and the

field ofspecialization accounting. Competently

compile the company's accounting equation

(accounting equation), categorize it types of

financial statements and their components.

Competent explains the characteristics, sorting

stages in theCycle, Accounting analyze transaction

(transaction),record the transactions to in the general

ledger (general journal) and specialized journals

(specialjournal),post journals to the general ledger

(ledger) and prepare a trial balance or The trial

balance (trialbalance),analyze transaction data

related adjustment (adjustmententries) adjusting

entries, prepare a work sheet / paper

work(worksheet),compiling financial

statements(financial statement), prepare journal

entries closing (closing entries), preparingreversing

entries forservice and trade companies.

2.3 Six Tasks

In accordance with the Indonesian National

Qualifications Framework (KKNI), the structured

and independent tasks for introductory accounting

courses are explained as follows:

Routine Tasks, carried out independently.There

are 10 routine assignments given at the end of each

discussion in accordance with the semester learning

plan. The Critical Book Report assignment is given

in group 2 meetings (1 group of 3 people), with the

task given is to criticize Jerry J. Weygandt's Book,

Paul D. Kimmel, Donald E. Kieso-Accounting

Principles-Wiley (2015).

Review Journal is given at meeting 7

independently, with the task given is reviewing 1

journal related to the accounting cycle of a service

company. Engineering ideas were given at the 6th

meeting independently, with the task given was to

make a paper with the theme determined by the

lecturer. Mini Research is given at 10 meetings in

groups (1 group of 3 people), with the task given is

to conduct a mini research on one MSME (trading

company). In general, the hypothesis that wants to

be proven is that MSMEs do not carry out the

accounting cycle in preparing their financial

statements. Projects are given to the 13th meeting in

groups (1 group of 3 people), with the task given is

to run the correct accounting cycle on one MSME

(services and trade) starting from the collection of

transaction documents (real) to the preparation of

financial statements for the past one month.

2.4 Development of Teaching Materials

Introduction to Accounting

This research is research and development or

Research and Development (R & D). Development

conducted in the form ofteaching material

accounting introductory. Development of Teaching

Materials Introduction to Accounting uses a systems

approach, emphasizing the relationship between

each component. The system approach can also

increase the opportunities for integrating all

variables that affect learning in learning design.

These steps are not standard things that must be

followed, steps taken can be adjusted to the needs of

the researcher. To produceteaching material

products interactive, planning, learning design is

needed..

3 RESEARCH METHOD

This study was conducted in the Department

Accounting of the Faculty of Economics,

Universitas Negeri Medan, in the academic year

2018/2019. The implementation period is from

September to December 2018.

The research subjects are Accounting

Department students from the Faculty of Economics,

Universitas Negeri Medan, using the focus group

discuss method. The development of the substance

of the KKNI-based accounting introductory material

by optimizing six tasks will be integrated in the

following steps: Making questions about perceptions

students about 6 KKNI assignments, conducting

FGD (Focus Group Discuss) about student

perceptions of 6 KKNI assignments, recapitulating

data that has been collected, analyzing and

discussing 6 tasks that have been discussed,

discussing the relationship between teaching

materials and the 6th KKNI, and make suggestions

and conclusions regarding the 6 claims of the IQF.

Data analysis in this study used quantitative

descriptive analysis using the Focus Group Discuss

(FGD) method.

4 RESULT AND DISCUSSION

4.1 Student Perceptions of 6 KKNI

Tasks Routine Tasks

The benefits of routine assignments are that students

become more active and creative in understanding

lecture material. Trained students and accustomed to

working on introductory accounting questions, in the

form of making financial statements of a company in

Student Perceptions of Teaching Materials Introduction to Accounting and Six Tasks in Accounting Study Programs FE Unimed

1215

detail and complete. Students become challenged

and motivated in mastering the material being

taught. Students prepare material before entering

hours lecture. The constraints of making routine

tasks are theproportion of very dense assignments

and many, making students unable to fully

understand due to routine tasks whose proportions

are relatively large. Students in managing these

routine tasks are said to be lacking, because each

subject other than the introductory accounting

course also has other subjects. So that students still

cannot take advantage of the time in carrying out

this routine task because they have received various

routine tasks from various other subjects. So, the

average student does the routine in H-1 before the

assignment is collected. This becomes ineffective

and inefficient.

The solution to the constraints of making routine

tasks is the proportion of routine tasks minimized by

creating tasks without reducing the level of quality

of the routine tasks. So that students are not

depressed by the large proportion of many routine

tasks and can control the routine tasks of other

courses. Based on the above, students can practice

managing time during routine tasks.

Critical Book Report

The benefits of CBR assignments are to train

students to criticize a book with other books for the

better, so that the best books are obtained as

teaching materials that will be used in lectures. Train

students in formulating and concluding the results of

book criticism. The obstacle of making CBR is that

students do not understand how to criticize the right

according to CBR writing in general. Theinterest in

reading averagestudents is less, due to various

aspects. Can be seen from the nature of CBR

assignments in groups, usually students in the

process are only a few people who work so that

those who do not participate.

The solution to the constraints of making a CBR is

that each student must have a clear RPS course and

if there is a part of a systematic assignment that is

less clear, he can ask the lecturer or senior class who

have experience in this CBR assignment. In

increasing student interest in reading, this task

should be individual or independent with different

material based on the sub-chapter.

Critical Journal Review Benefits task

CJR is menambah information that is fundamental

from an article research, of scientific know the

systematic manufacture journal of the kindest,

students samakin good at criticizing, comparing,

finding and determining the essential information in

a journal, is able to develop the knowledge, even

making own journal about a material that is indeed

in its field. Constraints from making CJR isa

semester student first, students have never worked

on CJR so that new students are often confused and

need a relatively long time to finish it, not knowing

how the location and structure of the journal is so

often wrong to do it. For the 3rd semester students

and onwards, this task was only a formality and only

through copy paste from the senior or making it

carelessly. The solution to the problem of making

CJR was asking the lecturer directly during the

lecture and looking for references from senior

brothers and fellow friends, finding out how is the

systematic creation of CJR, making deadlines for

each task so that the tasks that are not piled up, work

on the tasks together so that when things are found

thatn't we dounderstand we can discuss them

together.

Engineering ideas

The benefit of RI's duty is to expand students' minds

so they can find new ideas in ccounting, helping

students to run their own businesses. Constraints in

making RI is the difficulty of finding new ideas in

accounting so students often copy-paste other

people's ideas.

The solution to overcoming the constraints of

RI's duty is that this task is better combined with

Mini research assignments because it is in line to

make students easier in their work.

Mini Research

Benefits of MR task is to add insight and thinking

ability to train students to conduct research in a

simple, investigate the situation existing problems,

find solutions to a problem, knowing something

previously unknown, solve various problems in

SMEs.

The constraint of the MR assignment is the time

needed to carry out a relatively long mini research

and the relatively large amount of material used.

The solution to overcome the obstacles in

making MR tasks is to make mini research

assignments in line with engineering ideas and

projects so that the time and material spent can be

minimized. Determine a mini research site in

advance so as not to rush when tasks will be

collected.

Projects

Thebenefits of project assignments are training

students to deal with real problems not only theories,

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

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developing initiatives and responsibilities, one of the

ways to develop what has been learned in the

workplace in the world, training and getting used to

communicating and discussing, training in

teamwork, giving experience on the field and

meeting outsiders, trained students report their work

on the field, train students to speak in public.

Obstacles in making project tasks are too much

time consuming, there is no knowledge of children

in the first semester so that it is difficult for first

semester children to conduct research on the

problem so that the project runs poorly, the project

becomes difficult to implement if the lecturer

explains vaguely, the number of tasks so that

thinking becomes rigid so that it does not produce a

quality project. The solution to overcome the

obstacles in making project assignments is that

lecturers must guide students continuously so that

the results obtained are satisfactory and students

must make projects in accordance with the Republic

of Indonesia that they have raised.

4.2 Linkages Teaching Materials

Towards 6 Routine Task Tasks, The majority of

students said that routine assignments were closely

related to teaching materials because the routine task

was to re-discuss the material explained by the

lecturer.

Critical Book Report, The majority of students

said that CBR was very much related to teaching

materials because students would re-discuss books

or teaching materials taught by lecturers.

Critical Journal Review, The majority of students

say that CJR is not too related to teaching materials

because it is difficult to find journals that are truly in

accordance with the material being taught by the

lecturer.

Idea Engineering, the majority said that RI was

related to teaching materials but it was very difficult

to find engineering ideas that were truly new and

could be applied directly.

Mini Research, The majority of students say that

MR is very related to teaching materials because

MR is a direct application of teaching materials

given by lecturers.

Project, The majority of students said that the

project was related to teaching materials because the

project of implementing RI directly but requires

relatively longer time.

4.3 Excess weaknesses andsolutions

RPS Strengths in this RPS were made systematically

and clearly because of each point given information.

Starting type, font size, line distance, margins, paper

size and any contents of each sub-title such as

abstracts, contents, goals, methods, conclusions and

suggestions.

The disadvantages of RPS are that the

assignment given is not always in accordance with

the material being taught, and the student does not

contradict the RPS because of the lack of

assertiveness from the lecturer, but students often

ignore RPS. In addition, therechanges is no clear

explanation of materialsuch as the journaling

method with the old and new methods.

The suggestion for the weakness of the RPS is

that the lecturer should make the assignment in

accordance with the material so that the students

understand the task. Lecturers should be more

assertive in instructing students to always carry the

RPS so that there is no confusion about the lecture

material and the task writing systematics. The value

given for each task is too little to make students

trivial with the tasks they are doing. The value given

should be in accordance with the difficulty of the

assignment.

5 RESULTS

The results of the research on the development of

Teaching Materials for Problem Based Learning

Strategy include: 1) student worksheet; 2) learning

strategy material; and 3) problem-based evaluation

instruments.

Student worksheets are developed to help

students understand the teaching material for

learning strategies. Student worksheets are designed

to adopt problem-based learning steps which

include: 1) problem orientation; 2) learning

organization; 3) individual or group investigations;

4) development and presentation of problem solving

results; 5) analysis and evaluation of the problem

solving process.

Teaching materials designed include: 1) learning

theory in learning; 2) basic concepts of learning

strategies; 3) 21st century learning strategies; 4)

learning approach; 5) learning methods and

techniques; 6) learning models; 7) teaching factory;

8) strengthening character education.

Evaluation instruments designed include: 1)

problem-based problem instruments; and 2)

assessment guidelines.

Student Perceptions of Teaching Materials Introduction to Accounting and Six Tasks in Accounting Study Programs FE Unimed

1217

6 CONCLUSIONS

Conclusion of this article isare that thereno pre-

tentative accounting introductory teaching materials

used in Indonesia, there are teaching materials for

foreign books, domestic books and lecture material

collections. The learning material has been described

in the KKNI-based semester RPS recovery plan and

has been completed with six assignments but has not

been tested by experts. Students who are diligent and

like to work hard to master an accounting

introductory book are almost certain to be

maximally successful, while for students who are

lazy things become hard and difficult. Constraints,

for lecturers, are first difficult to understand foreign

language books and prefer to use existing teaching

materials, so it is very necessary to present

presentative and up-to-date accounting introductory

teaching materials. Second, the introduction of

accounting teaching materials has not yet been

created in line with the six main tasks, mini research

assignments (MR), engineering ideas (RI) and

project assignments (PR). Third, students were

overwhelmed with making six tasks, so they were

busy making six assignments and lacking in

understanding the competencies of the material, and

the results tended to be made and made from

pasting. Fourth, the lecturers were over whelmed to

correct six tasks so that they did not give maximum

input to 6 tasks. Constraints, for students is difficult

to manage time so that students have difficulty in

studying accounting material because they are too

focused on 6 KKNI tasks. The advice of this article

is that accounting materials should be presentative

and relevant to the present and easily understood by

students.

The KKNI task should be made as simple as

possible and in accordance with the ongoing

material accompanied by guidance from the lecturer.

REFERENCES

Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso-

Accounting Principles-Wiley (2015) Jonathan.

Duchac, James. M Reeve, Carl S. Warren.

Introduction of accounting. Issue 26: Salemba

Publisher.

Pannen, Paulina, et al. (2001).Constructivism in Learning.

PAU PPAI. Directorate General of Higher Education.

Depdiknas. Jakarta.

Pannen, Paulina and Purwanto. (2001). Writing

Instructional Materials. PAU PPAI. Directorate

General of Higher Education. Depdiknas. Jakarta.

Zainuddin, M. (2001). Practicum. PAU PPAI. Directorate

General of Higher Education. Ministry of National

Education. Jakarta.

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