Development of accounting learning module using scientific approach through interactive video

Abstract

The results of previous studies conclude that some learning media have the potential to improve students' independence and competence in understanding accounting material. Through modules and interactive video media, the lecturers have the opportunity to improve student competency in learning introductory accounting. The purpose of this study is to produce an introductory learning module accounting with a scientific approach through interactive video. The learning module was developed by researchers and validated by experts. The results of the study show that the learning module with a scientific approach through interactive video can improve student competency in understanding the process of financial reporting. This research recommends that the learning module with a scientific approach through interactive video, student competence in understanding the process of financial reporting, especially adjusting journals, is more profound, meaningful, and student-centered. Future research is needed to analyze the contribution of the use of learning modules in economic subjects.