Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia

Research Article

An Analysis of the Need of Teaching Materials Development for Financial Accounting on Character-based Conservation

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  • @INPROCEEDINGS{10.4108/eai.22-7-2020.2307917,
        author={Kusmuriyanto  Kusmuriyanto and Kardiyem  Kardiyem and Dwi Puji Astuti and Ridah  Yulianti},
        title={An Analysis of the Need of Teaching Materials Development for Financial Accounting on Character-based Conservation},
        proceedings={Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2021},
        month={5},
        keywords={teaching materials financial accounting needs analysis},
        doi={10.4108/eai.22-7-2020.2307917}
    }
    
  • Kusmuriyanto Kusmuriyanto
    Kardiyem Kardiyem
    Dwi Puji Astuti
    Ridah Yulianti
    Year: 2021
    An Analysis of the Need of Teaching Materials Development for Financial Accounting on Character-based Conservation
    ICE-BEES
    EAI
    DOI: 10.4108/eai.22-7-2020.2307917
Kusmuriyanto Kusmuriyanto1,*, Kardiyem Kardiyem1, Dwi Puji Astuti1, Ridah Yulianti1
  • 1: Universitas Negeri Semarang, Indonesia
*Contact email: kusmuriyanto@mail.unnes.ac.id

Abstract

The study's objective is to analyze the students’ needs for teaching materials needed in financial accounting courses. Teaching material is one of the important components required in the learning process. The appropriate teaching materials are expected to support learning activities. The Financial Accounting Course is a compulsory course for accounting education students at Universitas Negeri Semarang. This course consists of the concepts and principles of a business's financial statements and its accounting treatment. It a descriptive exploratory study taking the accounting education students at Universitas Negeri Semarang as the study's subject. The sample used for this study take randomly for 20 students as the samples. The research data obtained from the initial observation and questionnaire results for the desired teaching material. The observations showed that financial accounting teaching materials are still unable to explain the learning content in detail, both in terms of material and visualization. The needs analysis for developing the teaching materials showed that students need teaching materials explaining contextually to be implemented in the real world.