Pengembangan E-Modul Akuntansi Persediaan Berbasis Pendekatan Deep Learning untuk Meningkatkan Kemandirian dan Hasil Belajar Siswa
Development of an Inventory Accounting E-Module Based on a Deep Learning Approach to Enhance Student Independence and Learning Outcomes
DOI:
https://doi.org/10.47709/educendikia.v6i02.9270Keywords:
akuntansi, deep learning, e-modul, persediaanAbstract
Issues were identified regarding the suboptimal learning independence of Phase F Vocational High School (SMK) accounting students and their low cognitive learning outcomes. This situation persisted despite the use of learning modules that previous research showed could positively enhance student independence and learning outcomes. Observations revealed that the printed modules used to facilitate learning failed to provide relevant learning experiences; they lacked interactivity, challenge, and contextual relevance. Consequently, this study aimed to develop an inventory accounting e-module based on the deep learning approach—designed to enhance the learning independence and outcomes of Phase F SMK students—and to evaluate the product's practicality and effectiveness. The development procedure followed the ADDIE approach (Branch, 2009): Analyze, Design, Develop, Implement, and Evaluate. The trial employed a quasi-experimental, non-equivalent control group design and took place at SMK Negeri 1 Yogyakarta. The subjects included 21 students in the control group, 21 students in the experimental group, and one teacher who taught both classes in parallel. Data were collected using questionnaires and tests, then analyzed through descriptive quantitative methods and inferential statistics. The results indicate that the deep learning-based inventory accounting e-module is highly suitable for improving student learning independence and outcomes; users deemed it practical, and it proved effective in enhancing the learning independence and outcomes of Phase F SMK students.
References
Ananda, R. & Hayati, F. (2020). Variabel belajar (kompilasi konsep). Pusdikra MJ.
Badan Standar, Kurikulum, dan Asesmen Pendidikan Kementerian Pendidikan Dasar dan Menengah. (2025). Keputusan Kepala Badan Standar, Kurikulum, dan Asesmen Pendidikan Kementerian Pendidikan Dasar dan Menengah Nomor 046/H/KR/2025 tentang Capaian Pembelajaran pada Pendidikan Anak Usia Dini, Jenjang Pendidikan Dasar, dan Jenjang Pendidikan Menengah. Jakarta: Badan Standar, Kurikulum, dan Asesmen Pendidikan Kementerian Pendidikan Dasar dan Menengah.
Barron, R. F. (1970). The effects of advance organizers upon the reception learning and retention of general science content (Final Report, Project No. 1B-030). U.S. Department of Health, Education, and Welfare, Office of Education, National Center for Educational Research and Development.
Branch, M.B. (2009). Instructional design: The ADDIE approach. Springer. https://doi.org/10.1007/978-0-387-09506-6
Budiningsih, Asri. (2002). Belajar dan Pembelajaran. Yogyakarta: UNY.
Departemen Pendidikan Nasional Direktorat Jenderal Manajemen Pendidikan Dasar dan Menengah Direktorat Pembinaan Sekolah Menengah Atas. (2008). Panduan pengembangan bahan ajar. Departemen Pendidikan Nasional.
Dewey, J. (1938). Experience and education. Kappa Delta Pi.
Direktorat Pembinaan SMA Direktorat Pendidikan Dasar dan Menengah Kementerian Pendidikan dan Kebudayaan. (2017). Panduan praktis penyusunan e-modul tahun 2017. Direktorat Pembinaan SMA.
Farenta, A.S., (2022). Modernisasi e-module dalam kegiatan pembelajaran. Deepublish.
Febria, F., Wiantina, N.A., & Muttaqin, M.F. (2024). Profil kemandirian belajar. Journal of Islmic Education Guidance and Counseling, 5(1), 21-31.
Feriyanto, F., & Anjariyah, D. (2024). Deep learning approach through meaningful, mindful, and joyful learning: A library research. Electronic Journal of Education, Social Economics and Technology, 5(2), 208–212. https://doi.org/10.33122/ejeset.v5i2.321
Hake, R. R. (1998). Interactive-engagement versus traditional methods: A six-thousand-student survey of mechanics test data for introductory physics courses. American Journal of Physics, 66(1), 64–74. https://doi.org/10.1119/1.18809
Harahap, H.H.Y., Sumakmur, & Nurbaiti. (2023). Peningkatan hasil belajar siswa dengan menggunakan model pembelajaran Think Pair Share (TPS) pada materi tema 1 sub tema 3 di keals III SD Negeri 101350 Purbatua. Jurnal Imiah Pendidikan Dasar (JIPDAS), 3(2), 446-459.
Idayanti, Z. & Suleman, M. A. (2024). E-modul sebagai bahan ajar mandiri untuk meningkatkan hasil belajar peserta didik. Jurnal Penelitian dan Pengembangan Pendidikan, 8(1), 127-133. https://doi.org/10.23887/jppp.v8i1.61283
Ihsan & Hully. (2023). Pengembangan e-modul Akuntansi Perusahaan Dagang berbasis instalasi Android untuk meningkatkan kemandirian dan hasil belajar peserta didik. JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan, 7(1), 115-124. https://doi.org/10.29408/jpek.v7i1.14070
Kementerian Pendidikan Dasar dan Menengah Republik Indonesia. (2025). Peraturan Menteri Pendidikan Dasar dan Menengah Republik Indonesia Nomor 10 Tahun 2025 tentang Standar Kompetensi Lulusan pada Pendidikan Anak Usia Dini, Jenjang Pendidikan Dasar, dan Jenjang Pendidikan Menengah. Berita Negara Republik Indonesia Tahun 2025 Nomor 410.
Kementerian Pendidikan Dasar dan Menengah. (2025). Naskah akademik pembelajaran mendalam menuju pendidikan bermutu untuk semua. Pusat Kurikulum dan Pembelajaran Badan Standar, Kurikulum, dan Asesmen Pendidikan Kementerian Pendidikan Dasar dan Menengah Republik Indonesia.
Mayer, R. E. (2009). Multimedia learning (2nd ed.). Cambridge University Press.
Muhtadi, A., Haryanto, H., Ismaniati, C., & Pengestu, R. F. (2025). Need assessment of deep learning to improve critical-innovative thinking abilities from the perspective of master program students. Jurnal Pedagogi dan Pembelajaran, 8(3), 508–519. https://doi.org/10.23887/jp2.v8i3.100475
Putri, A.K. & Hakim, A.R. (2025). Pengembangan e-modul interaktif berbasis Heyzine Flipbook yang terintegrasi dengan Accurate Education guna meningkatkan hasil belajar Praktikum Komputer Akuntansi siswa SMK. Jurnal Pendidikan Akuntansi Indonesia, 23(1), 57-76.
Rahmi, E., Ibrahim, N., & Kusumawardani, D. (2021). Pengembangan modul online sistem belajar terbuka dan jarak jauh untuk meningkatkan kualitas pembelajaran pada program studi Teknologi Pendidikan. Jurnal Visipena, 12(1), 45-66.
Ramadani, P. (2023). Pengembangan modul berbasis pendekatan saintifik pada proses pembelajaran akuntansi di Sekolah Menengah Kejuruan IT Al Izhar Perbankan Syariah Pekanbaru. Skripsi. Universitas Islam Negeri Sultan Syarif Kasim Riau.
Spector, J. M. (2016). Foundation of educational technology. Integrative approaches and interdisciplinary perspectives. Second edition. Routledge.
Stillman, D. & Stillman, J. (2017). Gen Z at work: How the next generation is transforming the workplace. Harper Business.
Sukmawati, F. (2020). Self-Regulated Learning (SRL) mahasiswa Institut Islam Mambaul Ulum Surakarta di masa pandemi COVID-19. Mamba’ul ‘Ulum, 16(2), 141-147.
Suparman, Atwi. (2014). Desain instruksional modern panduan para pengajar dan inovator pendidikan. Edisi keempat. Erlangga.
Surjono, D.S. (2017). Multimedia Pembelajaran Interaktif Konsep dan Pengembangan. UNY Press.
Susanti, R. H., & Tiarani, L. (n.d.). Upaya meningkatkan kemandirian belajar Matematika siswa SMP melalui penggunaan strategi self regulated learning. Dalam Proceedings Konferensi Nasional: Mempersiapkan Kebangkitan Generasi Emas Indonesia 2045 melalui Revolusi Mental Anak Bangsa, 298–312.
Zimmerman, B. J. (1989). A social cognitive view of self-regulated academic learning. Journal of Educational Psychology, 81(3), 329–339.
Zimmerman, B. J. (2005). Attaining self-regulation: A social cognitive perspective. In M. Boekaerts, P. R. Pintrich, & M. Zeidner (Eds.), Handbook of self-regulation (pp. 13–39). Elsevier Academic Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Rakhmayanti Rakhmayanti, Ali Muhtadi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
