Is Online Learning Effective Implemented in the Outbreak of Covid-19? (An Evaluation Approach in the Vocational High Schools)

Dwi Novita Sari, Syukrul Hamdi


The online learning policy has been implemented in Indonesia at all levels of education since March 2020 to prevent the COVID-19 pandemic from spreading. This study aims to evaluate the implementation of accounting learning with an online system using the CIPP (Context, Input, Process, Product) evaluation model. The research subjects consisted of 14 teachers and 256 Vocational High School (VHS) students majoring in Accounting and Finance in Purworejo Regency. The analysis technique used questionnaires and documentation. The results showed that: (1) the success rate of the online accounting learning system in the context aspect obtained a mean score of 3.07 (76%) with a good category; (2) the success rate of online accounting learning system on the input aspect obtained a mean score of 2.81 (72)% in a good category; (3) the success rate of online system accounting learning in the process aspect obtained a mean score of 2.76 (67%) with a good category; (4) the success rate of the online accounting learning system in the product aspect obtains a mean score of 2.98 (75%) with a good category. Based on the results of the study, it can be concluded that the implementation of online system accounting learning during the COVID-19 pandemic is in a good category.


accounting learning, CIPP model, e-learning, evaluation

Full Text:



Indonesian Ministry of Education and Culture, Surat Edaran Nomor 4 Tahun 2020 tentang Pelaksanaan Kebijakan Pendidikan Dalam Masa Darurat Penyebaran COVID. 2020.

A. Y. Gündüz, E. Alemdag, S. Yasar, and M. Erdem, “Design of a problem-based online learning environment and evaluation of its effectiveness,” Turkish Online J. Educ. Technol. TOJET, vol. 15, no. 3, pp. 49–57, Jul. 2016.

R. Brown, “Blending learning: Rich experiences from a rich picture,” Train. Dev. Aust., vol. 30, no. 3, pp. 14–17, 2003.

A. Ho, L. Lu, and K. Thurmaier, “Testing the reluctant professor’s hypothesis: Evaluating a blended learning approach to distance education,” J. Public Aff. Educ., vol. 12, no. 1, pp. 81–102, Mar. 2006, doi: 10.1080/15236803.2006.12001414.

A. Kavanagh, K. C. O’rourke, A. Kavanagh, and O. Rourke, Digital Literacy: Why It Matters. Dublin: Learning, Teaching & Technology Centre, Dublin Institute of Technology, 2016.

B. A. Burd and L. E. Buchanan, “Teaching the teachers: teaching and learning online,” Ref. Serv. Rev., vol. 32, no. 4, pp. 404–412, Dec. 2004, doi: 10.1108/00907320410569761.

W. A. F. Dewi, “Dampak COVID-19 terhadap pembelajaran daring sekolah dasar,” Edukatif J. Ilmu Pendidik., vol. 2, no. 1, pp. 55–61, Apr. 2020, doi: 10.31004/EDUKATIF.V2I1.89.

A. R. Riyanda, K. Herlina, and B. A. Wicaksono, “Evaluasi implementasi sistem pembelajaran daring fakultas keguruan dan ilmu pendidikan Universitas Lampung,” IKRA-ITH Hum. J. Sos. dan Hum., vol. 4, no. 1, pp. 66–71, 2020, Accessed: Oct. 11, 2021.

A. Purwanto et al., “Studi eksploratif dampak pandemi COVID-19 terhadap proses pembelajaran online di sekolah dasar,” EduPsyCouns J. Educ. Psychol. Couns., vol. 2, no. 1, pp. 1–12, Apr. 2020, Accessed: Oct. 11, 2021.

Y. Rindiantika, “Pengembangan SMK melalui dunia usaha dan industri (DUDI): Kajian Teoretik,” J. Pendidik. dan Pembelajaran, vol. 1, no. 2, 2016, Accessed: Oct. 11, 2021. [Online]. Available:

L. Bardach, V. Popper, E. Hochfellner, and M. Lüftenegger, “Associations between vocational students’ perceptions of goal structures, mastery goals, and self-efficacy in five subjects—practical relevance as a potential mediator,” Empir. Res. Vocat. Educ. Train. 2019 111, vol. 11, no. 1, pp. 1–18, Jun. 2019, doi: 10.1186/S40461-019-0084-0.

D. Mardapi, Pengukuran, Penilaian, dan Evaluasi Pendidikan, 2nd ed. Yogyakarta: Nuha Medika, 2017.

B. R. Worthen and J. R. Sanders, Educational Evaluation: Theory and Practice. Worthington, OH: Longman, 1973.

B. B. Wood, “Stake’s countenance model: evaluating an environmental education professional development course,” J. Environ. Educ., vol. 32, no. 2, pp. 18–27, 2010, doi: 10.1080/00958960109599134.

D. S. Stufflebeam, The CIPP Model for Evaluation: International Handbook of Educational Evaluation. Kluwer Academic Publishers, 2003.

C. G. Sevilla, J. A. Ochave, T. G. Punsalan, B. P. Regala, and G. B. Uriarte, Pengantar Metode Penelitian. Jakarta: UI Press, 2006.

G. P. Marquis and S. Ghosh, “Student preferences for a hybrid course,” J. Educ. Bus., vol. 92, no. 3, pp. 105–113, 2017, doi: 10.1080/08832323.2017.1289886.

H. Estelami, “An exploratory study of the drivers of student satisfaction and learning experience in hybrid-online and purely online marketing courses,” Mark. Educ. Rev., vol. 22, no. 2, pp. 143–156, Jul. 2014, doi: 10.2753/MER1052-8008220204.

J. B. Arbaugh, “What might online delivery teach us about blended management education? Prior perspectives and future directions,” J. Manag. Educ., vol. 38, no. 6, pp. 784–817, May 2014, doi: 10.1177/1052562914534244.

M. J. Jackson and M. M. Helms, “Student perceptions of hybrid courses: Measuring and interpreting quality,” J. Educ. Bus., vol. 84, no. 1, pp. 7–12, Sep. 2008, doi: 10.3200/JOEB.84.1.7-12.

J. E. Wisneski, G. Ozogul, and B. A. Bichelmeyer, “Investigating the impact of learning environments on undergraduate students’ academic performance in a prerequisite and post-requisite course sequence,” Internet High. Educ., vol. 32, pp. 1–10, Jan. 2017, doi: 10.1016/J.IHEDUC.2016.08.003.

R. Nakayama, Minoru|Yamamoto, Hiroh|Santiago, “The impact of learner characteristics on learning performance in hybrid courses among Japanese students,” Electron. J. e-Learning, vol. 5, no. 3, pp. 195–206, 2007, Accessed: Oct. 11, 2021. [Online]. Available:

P. J. Vollbrecht, K. A. Porter-Stransky, and W. L. Lackey-Cornelison, “Lessons learned while creating an effective emergency remote learning environment for students during the COVID-19 pandemic,” Adv. Physiol. Educ., vol. 44, no. 4, pp. 722–725, 2020, doi: 10.1152/ADVAN.00140.2020.

R. Kar and A. Kumar Shaw, “Analysis the barrier of e-learning in mathematics using type-2 fuzzy data,” J. Educ. Learn. Math. Res., vol. 1, no. 2, pp. 58–73, Nov. 2020, doi: 10.37303/JELMAR.V1I2.31.

F. H. K. Wanders, A. B. Dijkstra, R. Maslowski, and I. van der Veen, “The effect of teacher-student and student-student relationships on the societal involvement of students,” Res. Pap. Educ., vol. 35, no. 3, pp. 266–286, May 2019, doi: 10.1080/02671522.2019.1568529.

F. N. Arifa, “Tantangan pelaksanaan kebijakan belajar dari rumah dalam masa darurat Covid-19,” Info Singkat: Kajian Singkat terhadap Isu Aktual dan Strategis, Pusat Penelitian Badan Keahlian DPR RI, Jakarta, 2020.

A. Fortin, C. Viger, M. Deslandes, A. Callimaci, and P. Desforges, “Accounting students’ choice of blended learning format and its impact on performance and satisfaction,” Account. Educ., vol. 28, no. 4, pp. 353–383, Jul. 2019, doi: 10.1080/09639284.2019.1586553.

H. C. Waxman, Y. N. Padrón, and J. Keese, “Learning environment and students’ classroom behavior differences between effective, average, and ineffective urban elementary schools for Hispanic students,” Educ. Res. Policy Pract., vol. 20, no. 3, pp. 307–324, Oct. 2021, doi: 10.1007/S10671-020-09281-7.

M. Kebritchi, A. Lipschuetz, and L. Santiague, “Issues and challenges for teaching successful online courses in higher education: A literature review,” J. Educ. Technol. Syst., vol. 46, no. 1, pp. 4–29, Sep. 2017, doi: 10.1177/0047239516661713.

J. B. Arbaugh, “Is there an optimal design for online MBA courses?,” Acad. Manag. Learn. Educ., vol. 4, no. 2, pp. 135–149, 2005, doi: 10.5465/AMLE.2005.17268561.

P. Jacobs, “Engaging students in online courses,” Res. High. Educ. J., vol. 26, Oct. 2014, Accessed:Oct. 11, 2021. [Online]. Available:

J. Jeong and D. Frye, “Self-regulated learning: Is understanding learning a first step?,” Early Child. Res. Q., vol. 50, pp. 17–27, Jan. 2020, doi: 10.1016/J.ECRESQ.2018.12.007.

N. H. Utami and S. Amintarti, “TPS improving student understanding and collaborative activity in topic blood circulation system,” J. Phys. Conf. Ser., vol. 1440, no. 1, Jan. 2020, doi: 10.1088/1742-6596/1440/1/012072.

X. Zhai and L. Shi, “Understanding how the perceived usefulness of mobile technology impacts physics learning achievement: a pedagogical perspective,” J. Sci. Educ. Technol., vol. 29, no. 6, pp. 743–757, Dec. 2020, doi: 10.1007/S10956-020-09852-6.



  • There are currently no refbacks.

Copyright (c) 2021 Jurnal Pendidikan Teknologi dan Kejuruan

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


Online (e-ISSN): 2477-2410 || Printed (p-ISSN): 0854-4735

Jurnal Pendidikan Teknologi Kejuruan by was distributed under a Creative Commons Attribution 4.0 International License.

View My Stats

Supported by:

Jurnal Ilmiah Magister Managemen

Social Media: