PDIA-Assisted MYOB and Financial Statement Skills In Vocational Education

PDIA Berbantuan MYOB dan Keterampilan Laporan Keuangan Di SMK

Authors

  • Sriyani Sriyani Universitas Negeri Surabaya
  • Ulil Hartono Universitas Negeri Surabaya
  • Sri Setyo Iriani Universitas Negeri Surabaya
  • Luthfiyah Nurlaela Universitas Negeri Surabaya
  • I Gusti Putu Asto Buditjahjanto Universitas Negeri Surabaya
  • Rommy Mochammad Ramdhani Universitas Negeri Surabaya
  • Salim Salim Institut Keguruan dan Ilmu Pendidikan Persatuan Guru Republik Indonesia Kalimantan Timur

DOI:

https://doi.org/10.21831/jpai.v24i1.95933

Keywords:

PDIA,, MYOB,, Financial Statement Preparation Skills,, Learning Interest,, vocational accounting education

Abstract

This study examines the effect of the Problem-Driven Iterative Adaptation (PDIA) approach assisted by Mind Your Own Business (MYOB) software on students’ financial statement preparation skills and analyzes the moderating role of learning interest. This research employed a quasi-experimental design using a non-equivalent control group pretest–posttest approach involving 60 vocational accounting students divided into experimental and control groups. Data were collected through practical tests and questionnaires and analyzed using independent samples t-test and moderated regression analysis. The results show that students taught using PDIA assisted by MYOB achieved significantly higher financial statement preparation skills than those in conventional learning (Sig. < 0.05). Furthermore, learning interest has a positive and significant moderating effect, strengthening the relationship between PDIA-assisted MYOB and students’ skills. These findings indicate that integrating problem-based iterative learning with accounting software effectively enhances students’ technical competencies, particularly for those with higher learning interest. Therefore, the PDIA-assisted MYOB approach can be considered an effective instructional strategy in vocational accounting education.

Keywords: PDIA, MYOB, Financial Statement Preparation Skills, Learning Interest,  vocational accounting education

References

Abdi, S., & Rahmania, D. (2023). The effect of learning interest and self-efficacy on students’ learning achievement. ProGCouns: Journal of Professionals in Guidance and Counseling, 4(1), 20–28. https://doi.org/10.21831/progcouns.v4i1.53757

Al-Htaybat, K., von Alberti-Alhtaybat, L., & Alhatabat, Z. (2018). Educating digital natives for the future: Accounting educators’ evaluation of the accounting curriculum. Accounting, Auditing & Accountability Journal, 31(1), 112–142. https://doi.org/10.1108/AAAJ-10-2016-2731

Andrews, M., Pritchett, L., & Woolcock, M. (2013). Escaping capability traps through problem-driven iterative adaptation (PDIA). World Development, 51, 234–244. https://doi.org/10.1016/j.worlddev.2013.05.011

Andrews, M., Pritchett, L., & Woolcock, M. (2017). Building state capability: Evidence, analysis, action. Oxford University Press. https://doi.org/10.1093/acprof:oso/9780198747482.001.0001

Banța, V.-C., Bunea, Ș., Țuțui, D., & Crețu, R. F. (2024). Challenges in Information Systems Curricula: Effectiveness of Systems Application Products in Data Processing Learning in Higher Education through a Technological, Organizational and Environmental Framework. Electronics, 13(18), 3616. https://doi.org/10.3390/electronics13183616

Biggs, J., & Tang, C. (2011). Teaching for quality learning at university (4th ed.). Routledge. https://doi.org/10.4324/9780203816380

Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2011). The impact of accounting information systems on performance measures. International Journal of Information Management, 31(1), 25–34. https://doi.org/10.1016/j.ijinfomgt.2010.02.003

Ningrum, O. P., & Siswanto, S. (2023). The influence of learning interest and teacher's teaching method on learning achievement of governmental accounting. Jurnal Pendidikan Akuntansi Indonesia, 22(1).

https://doi.org/10.21831/jpai.v22i1.66961

Hidi, S., & Renninger, K. A. (2006). The four-phase model of interest development. Educational Psychologist, 41(2), 111–127. https://doi.org/10.1207/s15326985ep4102_4

Hmelo-Silver, C. E. (2004). Problem-based learning: What and how do students learn? Educational Psychology Review, 16(3), 235–266. https://doi.org/10.1023/B:EDPR.0000034022.16470.f3

Kadir, N. (2026). Pengaruh penggunaan aplikasi MYOB terhadap keterampilan mahasiswa pada mata kuliah komputer akuntansi. Jurnal Maneksi, 15(1), 45–54. https://doi.org/10.31959/jm.v15i1.3806

Kolb, D. A. (1984). Experiential learning: Experience as the source of learning and development. Prentice Hall. https://doi.org/10.4324/9780203062763

Liana, L., Maria, H. T., & Karolina, V. (2023). The influence of motivation and learning interest on students’ learning outcomes. Attractive: Innovative Education Journal, 5(3), 150–162. https://doi.org/10.51278/aj.v5i3.872

Listiadi, A. (2024). Accounting learning outcomes from problem-based learning implementation. International Journal of Education and Practice, 12(3), 654–666. https://doi.org/10.18488/61.v12i3.3746

Mayer, R. E. (2009). Multimedia learning (2nd ed.). Cambridge University Press. https://doi.org/10.1017/CBO9780511811678

Pan, G., & Seow, P. S. (2016). Preparing accounting graduates for digital transformation. Accounting, Auditing & Accountability Journal, 29(3), 418–439. https://doi.org/10.1108/AAAJ-09-2014-1825

Permatasari, C., Luhsasi, D., & Salsabila, S. (2024). Development of education accounting information system to support learning effectiveness. Jurnal Akuntansi Terapan Indonesia, 7(2), 113–132. https://doi.org/10.18196/jati.v7i2.22047

Prince, M. (2004). Does active learning work? A review of the research. Journal of Engineering Education, 93(3), 223–231. https://doi.org/10.1002/j.2168-9830.2004.tb00809.x

Pritchett, L., Andrews, M., & Woolcock, M. (2012). Escaping capability traps through problem-driven iterative adaptation (PDIA). SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2102794

Rahmiatin, S., Susanti, S., & Sumiati, A. (2024). The effect of problem-based learning and discovery learning on financial accounting learning outcomes. Cendikia: Jurnal Pendidikan dan Pengajaran, 2(9), 780–789. https://doi.org/10.572349/cendikia.v2i9.2940

Regassa, M. S., et al. (2025). Technology Integration Status in TVET Colleges: Evidence from Sheger City, Ethiopia. Discover Education. https://doi.org/10.1007/s44217-025-00949-x

Rochmawati, R., Rohayati, S., Listiadi, A., & Widayati, I. (2019). Development of MYOB accounting module for accounting education students. KnE Social Sciences, 3(11), 208–215. https://doi.org/10.18502/kss.v3i11.4008

Sari, E. N., & Zamroni, Z. (2019). Independent learning and accounting learning outcomes in vocational schools. Jurnal Pendidikan Vokasi, 9(2), 141–150. https://doi.org/10.21831/jpv.v9i2.24776

Sartika, R. D. A., & Wahjudi, E. (2020). Pengaruh kemampuan akuntansi dasar dan pemanfaatan fasilitas belajar terhadap hasil belajar MYOB siswa SMK. Jurnal Pendidikan Akuntansi Indonesia, 18(2), 80–91. https://doi.org/10.21831/jpai.v18i2.35244

Savery, J. R. (2006). Overview of problem-based learning: Definitions and distinctions. Educational Psychology Review, 18(1), 9–20. https://doi.org/10.1007/s10648-006-9002-4

Schiefele, U. (1991). Interest, learning, and motivation. Educational Psychologist, 26(3–4), 299–323. https://doi.org/10.1207/s15326985ep2603&4_5

Siemens, G. (2005). Connectivism: A learning theory for the digital age. International Journal of Instructional Technology and Distance Learning, 2(1), 3–10. https://doi.org/10.1007/978-3-642-04636-7_5

Usdekti, S. (2012). Penggunaan software MYOB sebagai media pembelajaran akuntansi. Tekno-Pedagogi, 2(2), 85–92. https://doi.org/10.22437/teknopedagogi.v2i2.2342

Wibawa, S., Sintadevi, N. P. R., Utami, M. A. J. P., & Saputra, U. W. E. (2024). Effectiveness of accounting computer applications in accounting learning. Primanomics: Jurnal Ekonomi & Bisnis, 22(3), 277–287. https://doi.org/10.31253/pe.v22i3.3219

Yetti, R. (2023). Project-based learning model in computerized accounting learning. Journal of Hypermedia & Technology-Enhanced Learning, 1(2), 109–117. https://doi.org/10.58536/j-hytel.v1i2.80

Yusfah, W. P., Mardi, & Sumiati, A. (2025). Differentiated instruction in computerized accounting learning outcomes. Chatra: Jurnal Pendidikan dan Pengajaran, 3(3), 45–58. https://doi.org/10.62238/chatra.v3i3.207

Downloads

Published

04/01/2026

How to Cite

Sriyani, S., Hartono, U., Setyo Iriani, S., Nurlaela, L., Putu Asto Buditjahjanto, I. G., Mochammad Ramdhani, R., & Salim, S. (2026). PDIA-Assisted MYOB and Financial Statement Skills In Vocational Education: PDIA Berbantuan MYOB dan Keterampilan Laporan Keuangan Di SMK. Jurnal Pendidikan Akuntansi Indonesia, 24(1), 68–79. https://doi.org/10.21831/jpai.v24i1.95933

Issue

Vol. 24 No. 1 (2026): Jurnal Pendidikan Akuntansi Indonesia

Section

Articles

License

Copyright (c) 2026 Sriyani Sriyani, Ulil Hartono, Sri Setyo Iriani, Luthfiyah Nurlaela, I Gusti Putu Asto Buditjahjanto, Rommy Mochammad Ramdhani, Salim Salim

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with Jurnal Pendidikan Akuntansi Indonesia journal agree to the following terms:

  1. Authors retain copyright and grant the Jurnal Pendidikan Akuntansi Indonesia journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.