Pengembangan Aplikasi Berbasis Google Sheets “SmartCashCycle” sebagai Media Pembelajaran Akuntansi Kas pada Murid Sekolah Menengah Kejuruan

Authors

  • Nimas Ayu Universitas Negeri Malang
  • Diana Tien Irafahmi Universitas Negeri Malang

DOI:

https://doi.org/10.58230/edutech.v4i1.137

Keywords:

Akuntansi Kas, Media Pembelajaran, Google Sheets, Pendidikan Vokasi, Pembelajaran Digital

Abstract

Penelitian ini bertujuan untuk mengembangkan SmartCashCycle, sebuah aplikasi berbasis Google Sheets untuk pembelajaran akuntansi kas bagi murid jurusan akuntansi di sebuah Sekolah Menengah Kejuruan di Jawa Timur, Indonesia. Penelitian ini menggunakan pendekatan Penelitian dan Pengembangan (R&D) dengan menerapkan model ADDIE yang terdiri dari langkah-langkah analisis, perancangan, pengembangan, implementasi, dan evaluasi. Data dikumpulkan melalui observasi, validasi ahli, kuesioner murid, dan tes yang melibatkan 30 murid. Hasil penelitian menunjukkan kelayakan yang sangat tinggi, dengan validasi media sebesar 85,5%, validasi materi sebesar 81,2%, dan tanggapan murid sebesar 85%. Nilai rata-rata ujian murid juga meningkat dari 83,1 menjadi 94,5, dengan N-Gain sebesar 0,64 yang menunjukkan peningkatan pemahaman murid tentang akuntansi kas setelah belajar menggunakan SmartCashCycle.

Downloads

Download data is not yet available.

References

Aleksieienko, I., Baranova, V., Trokhymets, O., Bukreieva, D., & Viunyk, O. (2025). Substantiating the use of automated platforms for cash flow management at small and medium-sized businesses. Eastern-European Journal of Enterprise Technologies, 5(13 (137)), 17–28. https://doi.org/10.15587/1729-4061.2025.340562

Alexandre Duarte, J. G. A., & P. D. (2025). Digital Tools and Platforms for Effective and Personalized Learning. IGI Global Scientific Publishing. https://doi.org/10.4018/979-8-3373-6013-3

Al-Hattami, H. M. (2025). Understanding how digital accounting education fosters innovation: The moderating roles of technological self-efficacy and digital literacy. The International Journal of Management Education, 23(2), 101131. https://doi.org/10.1016/j.ijme.2025.101131

Anita, A., Haeruddin, H., & Akhmad, A. (2025). Implementasi kurikulum merdeka di smk negeri 1 lhoknga. AKADEMIK: Jurnal Mahasiswa Humanis, 5(3), 1372–1381. https://doi.org/10.37481/jmh.v5i3.1598

Ariestya, W. W., Astuti, I., Kusumawijaya, I. P., Supriyatin, W., & Susiloatmadja, R. (2024). Transformasi digital di sekolah: Pelatihan Google Sheets untuk pengolahan nilai dan pembuatan rapor di INBS Cibinong. Jurnal Pengabdian Masyarakat Bangsa, 2(10), 4619–4626. https://doi.org/10.59837/jpmba.v2i10.1797

Asnawati, A., Kanedi, I., Utami, F. H., Mirna, M., & Asmar, S. (2023). Pemanfaatan literasi digital di dunia pendidikan pada era 5.0. Jurnal Dehasen Untuk Negeri, 2(1). https://doi.org/10.37676/jdun.v2i1.3489

Begalov, B. A., Odilov, S. G., & Rozimatov, F. N. (2024). Implementation of digital technologies into accounting in statistical activities. In Development of international entrepreneurship based on corporate accounting and reporting according to IFRS (pp. 185–192). Emerald Publishing Limited. https://doi.org/10.1108/S1877-63612024000033A022

Branch, R. M. (2009). Instructional design: The ADDIE approach. Springer US. https://doi.org/10.1007/978-0-387-09506-6

Che, J., & Bai, C. (2026). Research on the reform and innovation of the accounting curriculum system under the background of the digital economy. https://doi.org/10.3233/FAIA260141

Dharojah, E. P. W., Sedyati, R. N., & Tiara, T. (2025). Analysis of ease and usefulness of using Google Sheets in accounting assignment with technology acceptance model approach. Jurnal Inovasi Dan Teknologi Pembelajaran, 10(2), 182–189. https://doi.org/10.17977/um031v10i22023p182

Hake, R. R. (1998). Interactive-engagement versus traditional methods: A six-thousand-student survey of mechanics test data for introductory physics courses. American Journal of Physics, 66(1), 64–74. https://doi.org/10.1119/1.18809

Halimatusa’diyah, H., Wiradinata, R., & Febianti, Y. N. (2022). Media pembelajaran berbasis Adobe Flash untuk materi jurnal penyesuaian akuntansi pada perusahaan jasa. Jurnal Imiah Pendidikan Dan Pembelajaran, 6(2), 270–280. https://doi.org/10.23887/jipp.v6i2.43949

Hasanah, A. N. U., & Hardini, H. T. (2024). Pengembangan LKPD digital berbasis Excel untuk materi akuntansi perusahaan dagang kelas xi Sekolah Menengah Kejuruan. EDUKATIF : JURNAL ILMU PENDIDIKAN, 6(4), 3022–3032. https://doi.org/10.31004/edukatif.v6i4.7090

Johnson, E. B. (2002). Contextual teaching and learning : what it is and why it is here to stay. Corwin Press. https://www.corwin.com/books/contextual-teaching-learning-220765

Kaslani, K., Purnamasari, A. I., & Setiawan, A. (2022). Pengembangan pembelajaran interaktif berbasis Android pada mata kuliah dasar akuntansi. Jurnal ICT : Information Communication & Technology, 20(2), 412–417. https://doi.org/10.36054/jict-ikmi.v20i2.421

Kudiasanti, Rr. T. A., & Sukirno, S. (2017). Pengembangan aplikasi “edcounting-app” sebagai media pembelajaran akuntansi keuangan. Jurnal Pendidikan Akuntansi Indonesia, 15(1). https://doi.org/10.21831/jpai.v15i1.14809

Lilik, S. H., & Rusno, R. (2019). Development of accounting learning module using scientific approach through interactive video. Journal of Physics: Conference Series, 1402(6), 066092. https://doi.org/10.1088/1742-6596/1402/6/066092

Lukita, C., Hartomo, K. D., Putri Oganda, F., Aini, Q., Rosdiana, R., Sari, M. M., & Nabila Muti, R. (2025). Empirical study on intelligent information system integration for digital transformation in accounting education. 2025 4th International Conference on Creative Communication and Innovative Technology (ICCIT), 1–7. https://doi.org/10.1109/ICCIT65724.2025.11167364

Mabidi, N. I. (2025). From traditional to digital: Transforming education through communication media in the 21st century. South African Journal of Education, 45(4), 1. https://doi.org/10.15700/saje.v45n4a2697

Mokina, A., & Khoronko, L. (2023). Socio-cultural dynamics of the media content of art education in the higher school of the future (pp. 857–866). https://doi.org/10.1007/978-3-031-21432-5_90

Nurwendari, W., Yusrizal, Y., Musnadi, S., & Yunus, M. (2025). Development of online video-based learning media as an alternative for accounting education: a conceptual. Journal of Education Culture and Society, 16(2), 461–482. https://doi.org/10.15503/jecs2025.3.461.482

Piaget, J., & Coltman, Derek. (1970). Science of education and the psychology of the child. Orion Press. https://books.google.com/books?id=yK69AAAAIAAJ

Riduwan, & I. Akdon. (2013). Rumus dan data dalam analisis statistika. Alfabeta.

Shahidi Hamedani, S., Aslam, S., Mundher Oraibi, B. A., Wah, Y. B., & Shahidi Hamedani, S. (2024). Transitioning towards tomorrow’s workforce: Education 5.0 in the landscape of society 5.0: A Systematic literature review. Education Sciences, 14(10), 1041. https://doi.org/10.3390/educsci14101041

Siregar, M. N. N., Rizqi Ilyasa Aghni, D. N. P., & Siswanto. (2024). Media video tutorial untuk pembelajaran praktikum spreadsheet akuntansi. Jurnal Pembelajaran Inovatif, 7(2), 70–80. https://doi.org/10.21009/JPI.072.08

Downloads

Published

06-10-2026

How to Cite

Ayu, N., & Irafahmi, D. T. (2026). Pengembangan Aplikasi Berbasis Google Sheets “SmartCashCycle” sebagai Media Pembelajaran Akuntansi Kas pada Murid Sekolah Menengah Kejuruan. Educational Journal of Learning Technology, 4(1), 267–278. https://doi.org/10.58230/edutech.v4i1.137