MAKSI for ICT-based accounting learning at vocational high schools

Vivi Pratiwi, Universitas Negeri Surabaya, Indonesia
Moh. Danang Bahtiar, Universitas Negeri Surabaya, Indonesia
Han Tantri Hardini, Universitas Negeri Surabaya, Indonesia


This study aims to produce ICT-based learning media for Vocational High Schools (VHS) in the form of ICT-based accounting multimedia application, named “Multimedia Akuntansi” (MAKSI) on bank reconciliation material. The development of learning media is done because of the limited number of innovative learning media available for VHS students, especially in the accounting field. The condition is influential on the students' low level of understanding. This research was research and development using the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. The use of the ADDIE model is because the model is flexible, so it can be used for learning instrument development. At each phase of development, evaluation and revision were conducted so that the resulting product became a valid and reliable product. This development resulted in MAKSI proven to be suitable for use in accounting learning. The feasibility of MAKSI was evaluated from the average score of product feasibility validation from the material expert by 87%, from the media expert of 96%, and the result of the students' evaluation by 88.7%. MAKSI can help the learning process more enjoyable so that the media is interesting and proven to improve students' understanding significantly. MAKSI can be a complement, alternative, and variation of learning media in VHS. This product can be operated via laptops/computers as well as smartphones through free downloads in Play Store. The utilization of MAKSI is in accordance with the curriculum demand on the utilization of ICT in the learning process to support independent and student-centered learning.


learning media; ICT; multimedia; vocational high school; accounting learning; accounting multimedia application

Full Text:



Adedokun-Shittu, N. A., & Shittu, A. J. K. (2015). Assessing the impacts of ICT deployment in teaching and learning in higher education: Using ICT impact assessment model. Journal of Applied Research in Higher Education, 7(2), 180–193.

Admadja, I. P., & Marpanaji, E. (2016). Pengembangan multimedia pembelajaran praktik individu instrumen pokok dasar siswa SMK di bidang keahlian karawitan. Jurnal Pendidikan Vokasi, 6(2), 173–183.

Arenas‐Márquez, F. J., Machuca, J. A. D., & Medina‐López, C. (2012). Interactive learning in operations management higher education. International Journal of Operations & Production Management, 32(12), 1395–1426.

Arnanto, G. C., & Triyono, M. B. (2014). Keefektifan pembelajaran berbantuan internet di SMK se-Kota Yogyakarta kompetensi keahlian teknik komputer dan jaringan. Jurnal Pendidikan Vokasi, 4(3), 318–332.

Arsyad, A. (2013). Media pembelajaran. Jakarta: PT. Raja Grafindo Persada.

Buabeng-Andoh, C. (2015). ICT usage in Ghanaian secondary schools: Teachers’ perspectives. International Journal of Information and Learning Technology, 32(5), 1–15.

Butler, M. J. R., & Reddy, P. (2010). Developing critical understanding in HRM students. Journal of European Industrial Training, 34(8/9), 772–789.

Dawson, S., Heathcote, L., & Poole, G. (2010). Harnessing ICT potential. International Journal of Educational Management, 24(2), 116–128.

Dong, X., Chang, Y., & Fan, X. (2017). Effects of the characteristics of online multimedia synergy on consumers’ message acceptance and message response. Online Information Review, 41(5), 710–727.

Gall, M. D., Gall, J. P., & Borg, W. R. (2003). Educational research. Boston, MA: Pearson Education.

Indriastoro, H. A. K., & Rofiq, Z. (2014). Pengembangan multimedia pembelajaran pada standar kompetensi memperbarui halaman web di SMK. Jurnal Pendidikan Vokasi, 4(2), 208–221.

Kang, M., Kim, M., & Heo, H. (2011). The impact of ICT use on new millennium learners’ educational performance. Interactive Technology and Smart Education, 8(1), 18–27.

Kulasekara, G. U., Jayatilleke, B. G., & Coomaraswamy, U. (2008). Designing interface for interactive multimedia: Learner perceptions on the design features. Asian Association of Open Universities Journal, 3(2), 83–98.

Lindberg, O. J., Olofsson, A. D., & Fransson, G. (2017). Same but different? An examination of Swedish upper secondary school teachers’ and students’ views and use of ICT in education. International Journal of Information and Learning Technology, 34(2), 122–132.

Nickchen, D., & Mertsching, B. (2016). Combining mathematical revision courses with hands-on approaches for engineering education using web-based interactive multimedia applications. Procedia - Social and Behavioral Sciences, 228, 482–488.

Oud, J. (2009). Guidelines for effective online instruction using multimedia screencasts. Reference Services Review, 37(2), 164–177.

Pate, L. P. (2016). Technology implementation: impact on students’ perception and mindset. International Journal of Information and Learning Technology, 33(2), 91–98.

Piyayodilokchai, H., Panjaburee, P., Laosinchai, P., Ketpichainarong, W., & Ruenwongsa, P. (2013). A 5E learning cycle approach-based, multimedia-supplemented instructional unit for structured query language. Journal Educational Technology and Society, 16(4), 146–159.

Pratiwi, V., Siswandari, S., & Santosa, D. (2018). Students’ understanding through the use of ICT-based accounting multimedia (MAKSI) in vocational high schools. Jurnal Pendidikan Vokasi, 8(2), 151–162.

Pribadi, B. A. (2010). Model desain sistem pembelajaran. Jakarta: Dian Rakyat.

Riduwan. (2013). Skala pengukuran variabel-variabel penelitian. Bandung: Alfabeta.

Sanaky, H. A. H. (2013). Media pembelajaran interaktif-inovatif. Yogyakarta: Kaukaban Dipantara.

Scott, B., & Cong, C. (2010). Evaluating course design principles for multimedia learning materials. Campus-Wide Information Systems, 27(5), 280–292.

Sithole, S. T. M. (2017). Enhancing students understanding of introductory accounting by integrating split-attention instructional material. Accounting Research Journal, 30(3), 283–300.

Susanti, A., Murtini, W., & Harini, H. (2018). Development of web-based interactive multimedia for human-resource-management learning in Vocational High Schools. Jurnal Pendidikan Vokasi, 8(3), 300–312.

Téllez, A. G. (2008). Authoring multimedia learning material using open standards and free software. Interactive Technology and Smart Education, 4(4), 192–199.

Trieb, C.-A. (2016). Application of learning technologies to promote holistic thinking and consensus building in global studies. International Journal of Information and Learning Technology, 33(5), 300–314.

Wankel, L. A., & Blessinger, P. (2013). Inventive approaches in higher education: An introduction to using multimedia technologies. Cutting-Edge Technologies in Higher Education, 6(PART F), 3–16.

Yuen, A., Fox, R., Sun, A., & Deng, L. (2009). Course management systems in higher education: Understanding student experiences. Interactive Technology and Smart Education, 6(3), 189–205.

Zweekhorst, M. B. M., & Maas, J. (2015). ICT in higher education: Students perceive increased engagement. Journal of Applied Research in Higher Education, 7(1), 2–18.



  • There are currently no refbacks.

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

Our journal indexed by:

ISSN 2088-2866 (print) || ISSN 2476-9401 (online)

View Journal Visitor Stats