Android-based AKSI application usage to improve achievements in accounting learning

Economic Annals-XXI: Volume 199, Issue (9-10), Pages: 34-39

Citation information:
Jumintono, Maryanti, S., Lubis, N., Jasiyah, R., & Priyono, H. (2022). Android-based AKSI application usage to improve achievements in accounting learning. Economic Annals-XXI, 199(9-10), 34-39. doi:

PhD (Economics),
Faculty of Technical and Vocational Education,
University Tun Hussein Onn Malaysia
Johor, 86400, Malaysia

Sri Maryanti
MA (Economics),
Economic Faculty,
Lancang Kuning University (Universitas Lancang Kuning)
Pekanbaru, Riau, 28266, Indonesia

Nurhayani Lubis
MA (Economics),
Economic Faculty,
Lancang Kuning University (Universitas Lancang Kuning)
Pekanbaru, Riau, 28266, Indonesia

Rabiyatul Jasiyah
MA (Economics),
Economic Faculty,
Muhammadiyah University of Buton (Universitas Muhammadiyah Buton)
Sulawesi Tenggara, 93724, Indonesia

Hadi Priyono
MA (Economics),
Human Resource Development Study Program,
Postgraduate School,
Airlangga University (Universitas Airlangga)
Surabaya, 60115, Indonesia

Android-based AKSI application usage to improve achievements in accounting learning

Abstract. The purpose of this mini-research is to find out the use of learning media for Android-based Acquired Knowledge Systems Inc. (AKSI) applications can improve accounting learning achievement in students of class XII Accounting class of Sekolah Menengah Kejuruan University, Post-secondary (AKL 1 SMK N 1 Kebumen). This research is qualitative. Data collection techniques include interviews, observation, and documentation analysis. The data analysis technique used qualitative descriptive analysis, including data collection, data reduction, data presentation, and conclusion drawing. The study findings are as follows. 1) The teachers’ observations about using learning media for Android-based AKSI applications in learning activities indicate that they have implemented the learning process well. 2) The results of interviews with students have shown that: a) the learning process using the Android-based AKSI application media has been implemented well; b) student motivation has increased so that students feel their value increases. 3) The results of the analysis of the value documentation indicate an increase in accounting learning achievement by students, namely, a) before the use of teaching media Android-based AKSI applications are an average of class 66 with students who complete grades above Minimum Completeness Criteria (MCC) 16, b) after the use of learning media android-based AKSI Applications the average quality achieved by 75 with students who scored above MCC 23, then increased again the grade average value to 79 with students who achieved grades above MCC to 26.

Keywords: Accounting; Learning Media; Android; Learning Achievement; Minimum Completeness Criteria; Android-based Acquired Knowledge Systems Inc. (AKSI)

JEL Classification: A12; M10; F14

Acknowledgements and Funding: The authors received no direct funding for this research. The authors would like to thank to teachers and students of SMK Negeri 1 Kebumen for their support so that the writing of this research could be completed.

Contribution: The authors contributed equally to this work.

Data Availability Statement: All data will be available upon request.



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Received 20.05.2022
Received in revised form 22.06.2022
Accepted 26.06.2022
Available online 29.10.2022