The practicum module development: A problem based accounting


  • Choms Gary Ganda Tua Sibarani Universitas Negeri Medan
  • Sondang Aida Silalahi Lecturer, Faculty of Economics, Universitas Negeri Medan, Medan, Indonesia
  • Tuti Sriwedari Lecturer, Faculty of Economics, Universitas Negeri Medan, Medan, Indonesia
  • Ali Fikri Hasibuan Lecturer, Faculty of Economics, Universitas Negeri Medan, Medan, Indonesia



Research, Development, Practicum Module, Introduction to Accounting


This study aims to produce problem-based accounting introductory practicum modules. This study uses research and development (R&D) methods based on the Bord and Gall concept. The population of this study was all students of the introductory accounting practicum course in the accounting education study program in 2022. The sample was determined by random sampling, and the sample class was used for application and limited testing of small and large samples, namely classes A, B and C, semester 1. Based on the research results, the introductory accounting practicum module created and validated by three expert validators resulted in a decision that the teaching material had a very high feasibility level (87.08%) with a note that it needed to be revised. After correcting all revision notes, a small group trial was carried out on 10 class A students. Based on the results of the small group trial, it was found that there was a significant increase in learning outcomes before and after using the introductory accounting practicum module. Then a large group trial was carried out, with class B as the control class and class C as the experimental class. The result is a significant difference in learning outcomes using the introductory accounting practicum module, which is significantly higher than the control class. Then from the practicality test results, all factors of convenience for the user, usability, and time effectiveness have a percentage value of 81.39%. The finding concludes that the developed book meets the readability and practicality criteria.


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How to Cite

Sibarani, C. G. G. T., Silalahi , S. A., Sriwedari, T., & Hasibuan, A. F. (2023). The practicum module development: A problem based accounting. International Journal of Business Ecosystem & Strategy (2687-2293), 5(1), 76–84.



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