The Validation of the Development Practicum Module
Product Based on an Introduction to Problem-Based
Learning in Accounting
Choms Gary Ganda Tua Sibarani
1
, Sondang Aida Silalahi
2
, Tuti Sriwedari
3
, Ali Fikri
Hasibuan
4
{gary.sibarani@unimed.ac.id}
Accounting Education Department, Faculty of Economics, Universitas Negeri Medan, Indonesia
1, 2, 3, 4
Abstract. Many factors affect student learning outcomes, one of which is relevant
supporting teaching materials, especially in the field of accounting, which requires not only
an understanding of theory but also much practice. For this reason, it is necessary to
develop learning tools that contain material and support student practicum. This study aims
to determine the feasibility of the problem-based introductory accounting practicum
module. This study uses research and development (R&D) methods using the Borg and
Gall model with ten stages. However, in this case, it is only presented up to stage 4 (four),
namely product validation. The practicum module products that have been produced are
then tested for feasibility by 3 (three) experts’ validators who are experts in the field of
Accounting Education. The results of the product feasibility test concluded that the
problem-based introductory accounting practicum module was in very feasible category
with a percentage level of 87.1 percent’s from these validators. This research shows that
the practicum module produced is proven to be suitable for use in learning, but it is still
necessary to carry out a series of further research stages.
Keywords: Accounting, Module, Feasibility Test.
1 Introduction
The world is currently experiencing a never-ending COVID-19 pandemic. Therefore, the
government continues to be anticipatory in implementing a work From Home (WFH) policy. In
addition, the Indonesian Minister of Education also issued a policy by closing physical schools
and replacing the teaching and learning process in into online learning system. As a result, many
universities have implemented full online lectures for at least four semesters.
From logical reasons nerves, lecturers as lecturers facilitators have to be more creative in
problem based learning or case study and innovative in finding better learning solutions that are
more comfortable to implement both terms of all students and accounting lecturers in an
accounting education study program, face-to-face learning, online learning, or blended learning.
ICIESC 2022, October 11, Medan, Indonesia
Copyright © 2022 EAI
DOI 10.4108/eai.11-10-2022.2325299