Pengembangan Bahan Ajar E-Modul Akuntansi Keuangan Kelas XI SMK Negeri 4 Surabaya
DOI:
https://doi.org/10.30640/jmcbus.v4i3.6944Keywords:
Bank Reconciliation, E-Module, Financial Accounting, Learning Materials, Petty CashAbstract
The limited availability of interactive instructional materials often triggers student boredom and hinders the comprehension of procedural accounting concepts. This study aimed to develop learning materials in the form of a financial accounting e-module, specifically covering petty cash and bank reconciliation topics, for eleventh-grade students of Accounting and Institutional Finance at SMK Negeri 4 Surabaya. Utilizing the Research and Development (R&D) method, the procedure was adapted from the ADDIE model, which was limited to the third stage (Development) due to time and technical constraints. The feasibility of the product was evaluated through a quantitative descriptive validation process by material and media experts using a Likert-scale assessment instrument. The analysis results indicated that the content feasibility and presentation aspects evaluated by the material expert achieved a score of 85%, falling into the "Highly Feasible" category. Similarly, the media expert gave a rating of 87% ("Highly Feasible") as the visual design and product layout met the BNSP standards. Overall, the average validation percentage reached 85,67%, leading to the conclusion that this financial accounting e-module for eleventh-grade students at SMK Negeri 4 Surabaya is highly valid and adaptive for use as an alternative innovative learning medium to optimize students' independent understanding in accounting.
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