Pengembangan Modul Pembelajaran Akuntansi Berbasis Teknik Pembelajaran Simulasi untuk SMK Ekonomi

Abstract

This developmental research is mainly aimed at developing accounting module for vocational school students. This research was conducted based of the fact showing that the implementation of competency-based curriculum 2004 for vocational school of economic is dealing with some constrains at school level. The module was designed by considering findings obtained from field research and curriculum content analysis. The field research concludes that the teachers are still underperformed in conducting teaching for new competencies in the curriculum. Teachers prepare less material than that demanded by curriculum and apply teaching model not match with specific characteristics of material and the competencies. Curriculum content analysis concludes that material needed to achieve new competencies in the curriculum should be presented integrative and not partially per competency. Such material is characterized as accounting system which put together several relating competencies in the curriculum. The analysis also suggests that simulation technique of teaching is considered appropriate to teach such kind of materials to students. This research has established module prototype already conceptually validated using professional validation. The module package covers: (1) module for teacher, (2) module for student, and (3) teaching supporting supplements consisting of simulation manual and student working sheets.