The 3rd International Conference Community Research and Service Engagements, IC2RSE 2019, 4th December 2019, North Sumatra, Indonesia

Research Article

Developing Interactive Teaching Material to Increase Students’ Understanding about the Concept of Audit Practice

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  • @INPROCEEDINGS{10.4108/eai.4-12-2019.2293893,
        author={Muhammad Ridha Habibi Z and Taufik  Hidayat and Nisha  Marina},
        title={Developing Interactive Teaching Material to Increase Students’ Understanding about the Concept of Audit Practice},
        proceedings={The 3rd International Conference Community Research and Service Engagements, IC2RSE 2019, 4th December  2019, North Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={IC2RSE},
        year={2020},
        month={4},
        keywords={audit practice atlas learning effectiveness},
        doi={10.4108/eai.4-12-2019.2293893}
    }
    
  • Muhammad Ridha Habibi Z
    Taufik Hidayat
    Nisha Marina
    Year: 2020
    Developing Interactive Teaching Material to Increase Students’ Understanding about the Concept of Audit Practice
    IC2RSE
    EAI
    DOI: 10.4108/eai.4-12-2019.2293893
Muhammad Ridha Habibi Z1,*, Taufik Hidayat1, Nisha Marina1
  • 1: Department of Accounting, Universitas Negeri Medan, Indonesia
*Contact email: mridhahabibi@unimed.ac.id

Abstract

One of the abilities that must be mastered by the students in learning the audit practice is to understand the concept of accounting checks in solving a case. To realize this goal, a lecturer must have skills in choosing the proper methods and making new innovations to create an effective and efficient learning environment for students. The Financial Professional Development Center (PPPK) of the Ministry of Finance and the Indonesian Institute of Certified Public Accountants (IAPI) developed ATLAS (Audit Tool and Linked Archive System) electronic application on 2018. It facilitates the process of preparing audit worksheet in the Public Accountant Office. The use of proper learning methods and teaching materials will influence the learning process in the classroom to be more attractive. To find out the effectiveness of the learning process with this method statistically, a regression analysis was carried out, in addition to qualitative analysis. The results of the pretest and posttest were respectively 73.36 and 90.57. Based on the above calculation, the gain score obtained from the comparison of the average value of pretest and posttest in learning using interactive teaching materials is 0.65 with the category "Medium" (0.7 N-Gain> 0.3). The increasing of post-test mean scores indicates that interactive teaching materials have been able to enhance the student’s understanding of audit practice in general after the students use ATLAS for learning.