The Development of Cost Accounting Learning Media based on

Android

Haikal Rahman

, Dedy Husrizal Syah

, La Ane

and OK Sofyan Hidayat

Department of Civil Engineering, Universitas Negeri Medan, Medan –Indonesia

Department of Accounting, Universitas Negeri Medan, Medan –Indonesia

Keywords: Media Learning, Cost Accounting, Android

Abstract: This study aims (1) to develop cost accounting learning media based on android; (2) to test the feasibility

level of developed learning media based on validation/assessment from a team of experts and students; and

(3) to test the effect of developed learning media towards academic performance. Validation was carried out

by the Lecturer Team and tested to 50 students from the Department of Accounting - State University of

Medan in 2018. The study results revealed that the validation aspect toward material and media are

categorized as Very Good (VG) with values that are (80.56%) and (83,89%) respectively. The content

enclosed in the learning media include: (1) cost accounting basic concept ; (2) order price content; (3)

process cost content, (4) overhead & raw costs content, (5) standard price content, and (6) exercise and

examinations content. Learning media products are in the form of an android application (apk). Validation

and product trials result show that the learning media is suitable for use in cost accounting learning. The

field trials results also showed that instructional media had an influence on improving academic

performance, especially accounting courses in the form of learning motivation and cognitive learning

outcomes.

1 INTRODUCTION

This study aims (1) to develop cost accounting

learning media based on android; (2) to test the

feasibility level of developed learning media based

on validation/assessment from a team of experts and

students; and (3) to test the effect of developed

learning media towards academic performance.

Validation was carried out by the Lecturer Team and

tested to 50 students from the Department of

Accounting - State University of Medan in 2018.

The study results revealed that the validation aspect

toward material and media are categorized as Very

Good (VG) with values that are (80.56%) and

(83,89%) respectively. The content enclosed in the

learning media include: (1) cost accounting basic

concept ; (2) order price content; (3) process cost

content, (4) overhead & raw costs content, (5)

standard price content, and (6) exercise and

examinations content. Learning media products are

in the form of an android application (apk).

Validation and product trials result show that the

learning media is suitable for use in cost accounting

learning. The field trials results also showed that

instructional media had an influence on improving

academic performance, especially accounting

courses in the form of learning motivation and

cognitive learning outcomes.

2 THEORICAL FRAMEWORK

2.1. Learning Media Concepts.

In terms of language, according to Arsyad (2013:3)

media comes from the Latin is medius, which

literally means 'middle', 'intermediary'. While

according to Heinich, et al (1982) in Arsyad

(2013:3) explained that the medium term as an

intermediary that transmits information between

source and receiver. The definition of the term

emphasizes the media as an intermediary. The media

serves to link information from one party to the

other.

Rahman, H., Syah, D., Ane, L. and Hidayat, O.

The Development of Cost Accounting Learning Media based on Android.

DOI: 10.5220/0009493502350239

In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 235-239

ISBN: 978-989-758-432-9

235

Sudjana and Rival (2013:2) said that the medium

of learning can improve student learning outcomes,

such as: (1) Learning process will attract more

attention so as to motivate students to learn; (2) The

study materials will be quite vague so that it can be

understood by students, and allow students to master

learning goals better;(3) The method of teaching will

be more varied, not merely verbal narrative through

the narrative of words by the teacher. So students do

not get bored, and teachers do not run out of steam,

especially when teachers teach for every lesson; (4)

Students learn a lot more activities, because not only

listen to the description of the teacher, but also other

activities such as observing, doing, demonstrating,

and others.

Hamalik (1986) in Arsyad (2013:19) argues that

the use of instructional media in teaching and

learning can stimulate desire and interest. It can

escalate the motivation and stimulation of learning

activities and even bring psychological effects on

students. Furthermore, Levie & Lentz (1982) in

Arsyad (2013:20) argues that there are four

functions of instructional media :(1) the function of

attention; (2) affective function; (3) cognitive

function; (4) compensatory function. The function of

attention is the media's ability to boost students'

attention to learning. Affective function is the ability

to be seen and enjoyed by students when studying.

Cognitive function can be obtained throughout

findings on information from the media. And

compensatory functions provide context to help

students understand the material.

2.2. Android Concepts

Sugeng Purwantoro, Heni Rahmawati and Achmad

Thermizi (2013:177) say "Android is a software

which is used in mobile devices that includes an

operating system, middleware and core

applications". Android according to Wikipedia

(2018) is an operating system for smartphones and

tablets. The operating system can be illustrated as a

bridge between the device and the user, so the user

can interact with his device and run applications that

are available.

The Android operating system is open source so

that programmers flocked to create applications or

modify this system. The programmer has a huge

opportunity to be involved in developing Android

apps, hence its open source. Most of the applications

available at the Google Play Store are free and some

are paid.

3 RESEARCH METHOD

This study is a research and development that seeks

to produce and test the effectiveness of the product

(Sugiyono, 2010). The development model used in

this study is an adaptation of the Borg and Gall

model (1983, pp. 589-594). The results of the model

adaptation region contribute to the five stages of

development:(1) the collection of information; (2)

the planning of products; (3) product development;

(4) validation of the product and (5) evaluation of

the product.

Time and Place

This study was conducted in the Department of

Accounting, State University of Medan (UNIMED) .

All stages of evaluation, individual testing, limited

testing, and field trials were conducted from July

until November 2018.

The study consisted of media validation subjects

and trial subjects. Media validation subjects include

two experts: (1) content experts and (2) media

experts. Product testing used field trials. Subject

field trials are students who take courses in Cost

Accounting that consist 50 students.

Procedures and Data Collection Techniques

This research was conducted with 5-step adaptation

of the development model of the Borg and Gall

(1983, pp. 589-594). Steps taken in this study,

namely (1) the collection of information (literature

studies, field surveys, needs analysis, curriculum

analysis), (2) planning product (making flowchart,

storyboard, script material, evaluation questions, as

well as collecting images, sounds, and music), (3)

product development, (4) validation of products

(subject matter experts, media experts, and (5)

evaluation of the product (field trial).

Collecting data in this study uses instrument

validation of media and instrument testing. The

media validation instrument consists of (1) sheet

media validation for instructional media experts and

(2) sheet material validation for subject matter

experts.

Testing instruments is a sheet quality assessment

of student learning media (used in field trials).

Instrument validation and assessment instruments

adapted from Anggraeni & Kustijono (2013, pp. 14-

15).

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

236

4 ANALYSIS

The collection of information was done to collect the

data as a first step in development. The information

collection consists of literature studies, field surveys,

needs analysis, and the analysis of the curriculum.

Based on the results of literature study, it is known

that an increase in academic performance can be

helped with the use of media that attract and support

learning. Learning media can be designed according

to the latest information technology developments in

order to be attractive and easier for educators and

learners to access learning materials.

Based on the results of the field survey, it can be

concluded that learning process with the use of

Android Based learning media towards Cost

Accounting subject can be implemented in the

Department of Accounting-UNIMED. This type of

media is expected to facilitate student learning.

Learning media may contain explanations and

evaluation materials are packaged in a form to boost

attractiveness.

The material published in this media is about the

basic concepts of accounting, order cost method, the

method of main cost process, the standard main cost,

variable costs and raw materials.

Product planning is done by making the design

of products in the form of flowcharts and

storyboards. The Flowchart illustrates the navigation

flow in operating the learning media on Android

devices. The storyboard describes the arrangement

of images, text, effects, animation and other

components on the screen display of instructional

media.

Instructional media products are developed by

using rapid application development (RAD) which

was invented by the Massachusetts Institute of

Technology. This RAD is called MIT App Inventor

2 with Thunkable. The graphic design process is

assisted by Corel PhotoImpact. The output of

products (apk) can be installed and opened on any

Android device that is suitable for the minimum

system requirement.

5 RESULTS AND DISCUSSIONS

The product of the development is the form of Cost

Accounting instructional media that can be operated

on Android devices. The application consist:(1).

Menu I provide the Basic Concepts of Cost

Accounting content;( 2). Menu II provide the Main

Cost of Goods Orders content; (3) Menu III

elaborate the Cost of Process content; (4) Menu IV

elaborate the Overhead Cost & Raw Materials

content; (5) Menu V elaborate the Standard Main

Cost content; and (6) Menu VI cover the Exercise

and Exam content. The main menu display can be

seen in Figure 1 below.

Figure 1: The Main Menu Display

Exercise and Exam menu contains exercises that are

packed in the form of multiple choice questions.

Before users continue to follow the exercises, the

user must log in first to enter the students’ number

and the name that will be used in this session. Test

access menu displays can be seen in Figure 2 below.

Figure 2:Test access menu displays

Product validation is done by two experts, material

and media experts. The product validation is done by

using a media assessment instrument that has been

validated by a validator instrument of research

The Development of Cost Accounting Learning Media based on Android

237

content and construction. The following tabulation is

the results of the assessment of media experts.

Table 1: Tabulation Of Votes Material Experts

No Aspect

Sum

each

aspect

Max

score

% Criteria

Clarity of learning

objectives

16 20 80 Good

2 Material relevance 87 100 87 Good

3 Evaluation/excercise 48 60 80 Good

Total

151

Maximal Score

180

Percentage

83,89

Criteria

Good

The material aspects developed in learning media

were assessed at the validation phase consisted of

the learning aspect and the aspect of learning

materials were presented in Table 2.

Table 2: Tabulation Assessment Of Media Experts

No Aspect

Sum

each

aspect

Max

score

% Criteria

Software

engineering

53 60 88,33 Good

Visual

communication

92 120 76,77 Good

Total

145

Maximal Score

180

Percentage

80,56

Criteria

Good

6 CONCLUSIONS

Android-based instructional media development on

the subject of Cost Accounting has successfully

developed. With the use of MIT App Inventor 2

application, Thunkable and assisted by other

programs such as Corel Photoimpact, it produced a

more attractive multimedia display that can be

operated on student android phones.

The feasibility of developing android based

learning media, based on the assessment by media

experts and content experts, revealed percentage

scores from media experts with 80.56%, and 83.89%

from content experts. These numbers are in a very

feasible category. Therefore, the development of

Android-based learning media is eligible to be media

learning and resources for independent learning.

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